Bruce Zurlnick, CPA

bzf8eb9a@westpost.net
New City, NY 10956 * M: 914.645.5258
SUMMARY
Accomplished senior financial executive with significant experience in implement
ing successful solutions to complex business issues. Proven and resourceful lead
er focused on identifying and delivering on multiple strategic initiatives. Stro
ng interpersonal and communication skills with a proven history of effectively e
stablishing consensus among various constituencies. Highly conceptual, innovativ
e, decisive and versatile with a focus on cost control and improving efficiency.
Areas of expertise include:
*Acquisitions *SEC Reporting / SOX Compliance
*Public Equity Offerings *Investor Relations
*Public Debt Offerings/Refinancing*Treasury / Cash Management
*Strategic Planning / Budgeting *Financial Analysis / Forecasting

PROFESSIONAL EXPERIENCE
Finlay Enterprises, Inc. / Finlay Fine Jewelry Corporation, New York, NY
1978 - 2010
Public company and leading retailer of fine jewelry in department stores and spe
cialty jewelry stores with over $800 million in revenues operating 800 locations
across the United States.
- Senior Vice President, Treasurer and Chief Financial Officer
1999 - Sept. 2010
- Vice President and Treasurer
1990 - 1999
- Assistant Treasurer
1984 - 1990
- Assistant Controller
1978 - 1984
Member of senior executive management team responsible for all phases of finance
managing over 50 associates in all aspects of accounting and the financial repo
rting function. Integral involvement in all strategic acquisitions, equity and l
ong-term debt financings and negotiation of Revolving Credit facility. Responsib
le for all phases of investor relations, budgeting, forecasting, variance report
ing, strategic planning and taxation oversight.
* Key financial representative involved in the department store acquisitions of
Diamond Park division from Zale Corporation and Bloomingdale's from Jay B. Rudol
ph, Inc. Led financial team in performing required due diligence to identify bus
iness and accounting risk. Successful acquisition added over $200 million in sal
es volume.
* Partnered with management team to achieve international expansion into France,
England and Germany as a result of the successful acquisition of French subsidi
ary, SONAB, from Histoire D'Or adding over $50 million to top line growth.
* Successfully negotiated several expansions of the Company's Revolving Credit f
acility with its bank group providing up to $550 million of liquidity in conjunc
tion with the Company's diversification into the stand-alone specialty jewelry s
tore business. The financings resulted in the strategic acquisitions of Bailey B
anks & Biddle, Carlyle & Co Jewelers and L. Congress, Inc. retailers adding $350
million in sales volume.
* Point person working closely with underwriters and outside counsel on the Comp
any's successful initial public equity offering, as well as follow-on equity off
erings. In addition, participated in and spearheaded financial presentation of t
ransactions to potential investors at road shows covering public debt / bond ref
inancing raising up to $200 million.
* Responsible for all phases of investor relations, maintaining open communicati
ons with investment community and financial analysts covering the Company.
* Managed the timely preparation of all internal and external consolidated finan
cial statements and reporting requirements, including SEC reporting (Forms 10-K,
10-Q and 8-K), press releases, the annual report to stockholders and the proxy
statement.
* Present quarterly and annual financial statements to the Audit Committee of th
e Board of Directors, address appropriate financial reporting risks and ensure c
ompliance with the Audit Committee Charter.
* Redesigned treasury and cash management systems to improve cash flow / liquidi
ty and establish overall reporting standards to senior management resulting in e
nhanced control and significant interest savings to the Company.
* Overall responsibility for the annual audit and managing relationship with ind
ependent accounting firms. Worked closely with Eisner LLP and prior relationship
with Deloitte & Touche LLP, to ensure an efficient and cost-effective audit.
* Provide leadership that sets clear expectations and accountabilities for finan
ce managers and associates by developing, mentoring and motivating associates at
various levels.
* Ensure compliance with generally accepted accounting principles in conjunction
with all FASB and SEC pronouncements covering complex and non-routine transacti
ons and events.
* Coordinate implementation, including the identification and documentation of b
usiness processes and related controls, as well as the design of the testing met
hodology to comply with the Sarbanes-Oxley Act.
* Primary financial intermediary with Chief Restructuring Officer in successful
wind down and liquidation of estate via GOB sales subsequent to Chapter 11 filin
g and ultimately assumed CRO role.

Public Accounting Experience

1974 - 1978
Joseph Gelb & Company, New York, NY
Mid-size professional accounting firm providing audit, tax and advisory services
.
S.D. Leidesdorf, New York, NY
Large professional accounting firm providing audit, tax and advisory services, s
ubsequently merged into successor company, Ernst & Young.
Audit Manager
Planned and managed all phases of audits and reviews for a diverse industry base
including retail, consumer products and not-for-profit entities by establishing
client expectations and scheduling and overseeing the audit fieldwork and repor
ting.
* Developed and executed audit procedures to meet financial statement assertions
and audit objectives.
* Reviewed each client's SEC filings and earnings press releases to ensure consi
stency with audited financial statements and compliance with generally accepted
accounting standards.
* Researched specific accounting issues and transactions for clients and worked
closely with the firm's technical experts to interpret and apply generally accep
ted accounting principles.
* Provided financial and operational recommendations to clients leading to impro
ved business processes, controls and workflow within each client's finance group
.
EDUCATION
Queens College, New York, NY
Bachelor of Arts, Accounting, 1974
CERTIFICATIONS
Certified Public Accountant, New York
PROFESSIONAL AFFILIATIONS
American Institute of Certified Public Accountants
New York State Society of Certified Public Accountants