James R. MacCrate, CRE, MAI, is the practice leader for the Northeast Region of the Price Waterhouse LLP Real Estate Valuation/Advisory Services Group in New York. He is actively involved in portfolio evaluation, property valuation, litigation and other real estate advisory services throughout the United States

Audrey M. Roth is a partner in the law firm of Kelley Drye & Warren LLP, working in venture capital and emerging growth company areas. Her practice includes representation of various Internet businesses and companies in the high-tech arena. She graduated from Columbia University Law School and is a member of the American Bar Association and the Association of the Bar of the City of New York.