Background and Experience As an Expert Witness

For the past 35 years Horwitz has specialized in the financing of the Music, Television and Motion Picture Industries. He has been a banker in the United States for 48 years. 25 years ago Horwitz left his position as senior vice president, Entertainment Lending, of a bank in Los Angeles and started the Lewis Horwitz Organization (LHO), a finance company exclusive to the Entertainment Industry. He was the first lender in the United States to offer financing utilizing international distribution contracts and gained worldwide acceptance by international and domestic distributors, producers and sales agents. In 1989 he sold the Lewis Horwitz Organization to a bank in Los Angeles, California and became a leader in financing independent motion pictures through the use of international distribution contracts, subsidies and tax incentive funds and gap financing, which he established as a banking industry. Horwitz has spoken throughout the United States, Europe and Asia on film financing, loan structuring and foreign and domestic distribution.

Horwitz has been an expert witness in the field of film and television financing on numerous occasions. Requests have come from litigation attorneys, film completion bonding companies, film producers and banks. He has excellent deposition and trial skills. He has the knowledge, experience and ability to analyze documents and dissect financial transactions so as to provide an attorney with additional insight.

Horwitz is financial vice chairman of the International Film and Television Alliance (IFTA) which is an international trade association of independent distributors and producers of the motion picture and television industries, formerly known as AFMA. It is this organization that created and operates the American Film Market. The alliance represents over 150 member companies from 22 countries. His involvement in this organization has provided him with much additional knowledge and insight into international film and television distribution.

As of July 2004, Horwitz retired from banking and became a consultant to the film industry and presently represents clients throughout the world as well as American production companies and banks.