With more than 22 years of consulting experience, Mr. Maciel has advised on Chapter 11 proceedings, corporate finance transactions and acquisitions. His experience spans the manufacturing, technology, telecommunications, energy, government, retail, insurance and financial services industries. In his professional career,

Throughout his career, Mr. Maciel developed comprehensive cash flow forecasting, valuation and business planning models for acquisitions and refinancing transactions; developed and implemented financial consolidation, reporting and planning processes; conducted workshops to identify organizational inefficiencies and internal control weaknesses; led carve-out projects creating stand-alone operations; and managed an international project ensuring compliance with Sarbanes-Oxley regulations.

Mr. Maciel has served in interim Chief Financial Officer (CFO) and Corporate Controller roles both in and out of bankruptcy. Most recently, he served as CFO for Washington Mutual. His notable past clients include Vitesse Semiconductor, Hexcel Corp., SBC, PG&E, as well as privately held telecommunications, insurance and retail companies and private equity firms.

Prior to joining A&M, Mr. Maciel operated his own consulting firm for 11 years, providing accounting, financial planning and management consulting services. Before that, he spent six years as a manager in the audit and turnaround practices of a Big Four firm in San Francisco.

Mr. Maciel earned a bachelor's degree in business administration from the University of California at Berkeley. He is a Certified Public Accountant (CPA) and a member of the Turnaround Management Association. He has passed the Certified Insolvency and Restructuring Advisor (CIRA) exam.