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Roller & Associates, Inc., founded in 1976 by David Roller, isColorado's largest firm of industrial auctioneers, appraisersand liquidators. Roller & Associates specializes in thevaluation and the subsequent conversion of assets into cashthrough auctions, liquidations or privately negotiated sales, ora combination of the preceding.Roller & Associates consistently handles over 80 auctions peryear. Annually sales of construction equipment, machinery,food services and various trades exceed $18,000,000. Thisprovides us with valuable first-hand knowledge into the currentmarket conditions and trends. Additionally, the staff at Roller& Associates conducted over 200 appraisals in the last twoyears with forced liquidation values totaling more than$100,000,000. Clientele includes large and small corporations and businesses, almost everygovernmental agency in Colorado, private individuals and others desiring to liquidatevaried business and industrial assets.