Daylight Forensic & Advisory
Announces Risk Evaluation Tool for Mortgage Backed Securities (MBS)

New York – December 26, 2007 – Daylight Forensic & Advisory LLC, a leading international regulatory and investigative consulting firm, today announced that it has developed proprietary software that assesses the level of risk in Mortgage Backed Securities (MBS) significantly enhancing their client service delivery capabilities.

This new tool uniquely positions Daylight to assist financial institutions in the evaluation of the underlying loans comprising Mortgage Backed Securities to determine the risk of default, non-performance and fraud. It will also for the timely evaluation of current and future exposures and lets MBS investors, such as hedge funds and investment banks, minimize their potential losses.

“This is a break-though product for our firm,” said Ellen Zimiles, Daylight’s CEO and co-founder. “In today’s market and the ongoing sub-prime mortgage crisis, it is critical to be able to assess the amount of risk facing your secured investments. Investors need to evaluate the underlying collateral -- the individual loans -- of the MBS in an organized, efficient and reliable manner.  Applying this risk-based approach helps investors identify where the greatest exposure to current and future earnings lies and lets them focus their time and attention where it is needed most.”

About Daylight Forensic & Advisory LLC:
Daylight Forensic & Advisory LLC (www.daylightforensic.com) is an independent fraud risk management firm conducting forensic investigations and advising on regulatory compliance to corporations and the public sector worldwide. The company was co-founded by investigative experts Ellen Zimiles and Joseph Spinelli. Headquartered in New York City with offices in Washington, Miami and London, the company is backed by FTVentures, a private equity firm.