MARK EDWARD PYLE 562-217-5793 MOBILE mp1e4f256@westpost.

net EXPERIENCE American Paper & Plastics-El Monte, CA-$75M Annual Sales 1/11-10/11 AR/Credit & Collections Manager - 5 Direct Reports Revised & Implemented Credit Policy & Procedures, Credit Evaluation Policy & Pro cedures, Credit Hold/Order Release Policy & Procedures & Monthly Billing Cycle P olicy & Procedures Implemented Collection strategy that improved cash flow by $7MM in initial 90 da ys. Revised Credit Memo/Debit Memo processes, Return Authorization process and Charg eback process, improving existing performance from 60+ days to 30 days or less. Revised Accounting Software system (SX), with IT Dept., revised daily & monthly billing cycle, revised aging reports from Invoice Date driven to Due Date driven , created revised aging reports, return authorization reports, credit memo repor t, deduction/debit memo reports. Developed & administered collection strategies, performed credit evaluations and risk analysis & deduction resolution for existing customers & credit risk analy sis for potential customers. Prepared all Small Claim & Legal/Collections accounts, Perfected Liens & Judgmen ts Prepared Daily, Weekly & Month End reports for Management Performed Cash Forecasting & Financial Statement Analysis HWI USA, Inc., Torrance, CA-$100MM Annual Sales 10/08 - 4/09 Credit Manager - 6 Direct Reports Revised & Implemented Credit Policy & Procedures, Credit Evaluation Policy & Pro cedures, Credit Hold/Order Release Policy & Procedures & Monthly Billing Cycle P olicy & Procedures Implemented Collection strategy that improved cash flow by 27% in initial 90 day s. Revised Credit Memo/Debit Memo processes, Return Authorization process and Charg eback process, improving existing performance from 60+ days to 30 days or less. Revised Accounting Software system (Magic), with IT Dept., revised daily & month ly billing cycle, revised aging reports from Invoice Date driven to Due Date dri ven, created revised aging reports, return authorization reports, credit memo re port, deduction/debit memo reports. Developed & administered collection strategies, performed credit evaluations and risk analysis & deduction resolution for existing customers & credit risk analy sis for potential customers. Prepared Daily, Weekly & Month End reports for Management Monitored Navy Exchange/AAFES contracts for Accounting/Credit & Collections comp liance

Managed monthly billing cycle, cash application, debit/credit memo processing, r eturn authorization & chargeback processing. Manage Chart of Accounts, Subledger & Journal Entry maintenance processes. Performed Cash Forecasting & Verified Independent Rep Commission`s for payment. Prepared all Small Claim & Legal/Collections accounts, Perfected Liens & Judgmen ts Macsteel Service Corp., Newport Beach, CA-$500MM Annual Sales 12/05 - 8/08 Credit Manager - SW Division & Mexico - 6 Direct Reports Implemented collection strategy for Western, Southwest & Mexico Divisions, revis ed Credit Policy, Credit Evaluation Policy & Credit Hold/Order Release Policy. Performed collection calls, credit evaluations, risk analysis & deduction resolu tion for existing customers & credit risk analysis for potential customers. Prepared Advanced Microsoft Excel Month End reports Managed cash application, debit/credit memo processing & chargeback procedures. Completed UCC Filings, Lien releases, negotiate delinquent pay plans, note payab les & all other legal paperwork necessary for payment security. Nippon Denso Sales California Inc., Long Beach, CA-$600MM Annual Sales 8/00 - 9 /05 Credit & Collections Manager- 4 Direct Reports Created & Managed AR/Credit & Collections Dept. wrote policy & procedures, missi on statement, job descriptions, and wrote and implemented collection strategies for eight (8) Product Divisions. Reduced overall Day Sales Outstanding from 58 to 41 in first 6 months. Maintained steady DSO in the mid-to-low 40`s from 2001-2005. Reduced 120+ days past due balance by 76%, 91-120 days past due balances by 42%, 61-90 days past due by 28%, 31-60 days past due balances by 54% and 1-30 days p ast due balances by 53% during Fiscal Year 2002. Maintained below goal past due ratios from 2001-2005. Completed all Domestic & International new customer credit evaluations, as well as all Affiliate Company Domestic & International new customer credit evaluation s. Set credit limits and performed risk assessments for all accounts, quarterly or on an as needed basis. Implemented a Domestic & International Customer Credit Evaluation procedure. Mon itored 1,100+ Domestic accounts, 56 International accounts & 42 Affiliate Compan y accounts. Increased current domestic & international account receivables by an average of $6.25 million a month for 2001, $7.28 million for 2002 & $7.96 milli on for 2003. Increased new credit review/approval processing time from 26 days to 5 days for Domestic customers, from 33 days to 10 days for International customers. Monitored Accounting/Credit & Collections portion of government contract to supp ly parts for certain vehicles for US Government. Performed & managed daily cash application, deduction resolution & chargeback pr

ocedures. Completed UCC Filings, negotiated delinquent pay plans, note payables & all othe r legal paperwork necessary for payment security. Managed Monthly Billing Cycle Hyundai Motor Finance Corp., Fountain Valley, CA-$100MM Annual Sales 8/96 - 4/00 Lease Portfolio Manager - 5 Direct Reports Created Lease Portfolio Dept., wrote policy & procedures, job descriptions, and implemented daily operational strategies. Managed 11,000+ unit portfolio, and 12 employees. Recovered 81 off-lease vehicles valued at $526,500.00 that had been deemed unrec overable in the month of December 1998. Operated at or below forecasted operational budget for three consecutive years. Managed daily operations for booking & funding, monthly billing cycle, collectio ns & end of lease term functions & cash application functions. Restructured the assigning of returned lease vehicles to auction procedure, in o rder to maximize actual value received on each returned vehicle. Customer Service Call Center Manager & Auto-Dial supervisory experience. Reduced full balance charge-off exposure from $500,000.00+ to less than $40,000. 00 for calendar year 1999. EDUCATION/TRAINING College of the Sequoias, Visalia, CA Main course of study: Sociology GPA: 3.15 Honor Roll Spring 1982; Fall 1982 & 84; Summer 1983 Member of Varsity Baseball team 1983-84 2005 Nippon Denso Sales California, Inc. Training GetPAID collection software training certificate BPCS training Microsoft Office package training Dun & Bradstreet product training Collection Law in California Lorman Education Services J.D. Edwards ERP system conversion & training 2000 HMFC Microsoft Office Package certificate LeaseTek Software certificate AS/400 training certificate References Linda Carter-Former Supervisor Hyundai Motor Finance National Collection Manager 714-369-1614 Johnny L. Johnson-Former Manager Denso Sales California Inc Chief Operating Officer 562 235 4402 Jeff Feldman-Former Manager

American Paper & Plastics, Inc. Chief Operating Officer 626-255-3939 Tammy Raglin-Former Supervisor Macsteel Service Centers USA Sr. Credit Manager 918-831-1937 Michael Chambers-Former Manager HWI USA Controller 310-755-3000