Appraisal/valuation services

Healthcare Financial Management, Annual, 2006

Anchor Planning & Valuations, Ltd.

1010 Jorie Boulevard, Suite 380

Oak Brook, IL 60523

800/898-3048, Fax: 630/573-9930

Anchor Planning & Valuations, Ltd., provides fair market value appraisals, strategic valuation services, valuation of intangible assets, and other advisory services for hospitals, senior living providers, physician practices, home health providers, medical laboratories, and other healthcare organizations. Our appraisers are fully certified with extensive experience in the healthcare industry.

Cowan, Gunteski & Co., PA

40 Bey Lea Road, Suite A101

Toms River, NJ 08573

732/349-6880, Fax: 732/349-1949

www.cowangunteski.com

Also see our listings on pages 80 and 108.

Health Capital Consultants, LLC

9666 Olive Boulevard, Suite 375

St. Louis, MO 63132

314-994-7641, Fax: 314/991-3435

www.healthcapital.com

Horne LLP

200 E. Capitol Street, Suite 1400

Jackson, MS 39201

601/948-0940, Fax: 601/969-2179

Also see our listings on pages 80, 175, and 178.

Integra Realty Resources of Tampa Bay

550 N. Reo Street, Suite 220

Tampa, FL 33609

813/287-1000, Fax: 813/281-0681

Tellatin, Short & Hansen, Inc.

15455 Conway Road, Suite 355

Chesterfield, MO 63017

585/872-0558, Fax: 914/992-8438

www.tellatin.com

National firm specializing in consulting and appraisal services for the healthcare industry. Clients include Wall Street investment banking firms, banks, REITs, bankruptcy courts, and major acute, long-term care, and senior housing operators. Experienced in all types of hospitals (LTAC, rehab, CAH, psych, etc.).

Valuation Research Corporation

330 E. Kilbourn Avenue, Suite 1020

Milwaukee, WI 53202

800/558-1546, Fax: 414/271-2294

Value Management Group

3100 West End, Suite 940

Nashville, TN 37203

615/777-7300, Fax: 615/777-7301

Wellspring Valuation Ltd.

123 N. Wacker Drive

Chicago, IL 60606

312/345-9050, Fax: 312/345-9043

www.wellspringvaluation.com

Wellspring Valuation Ltd. is an independent full-service valuation and advisory firm, with senior level healthcare expertise in finance, equipment, and real estate. Clients include hospitals, ambulatory surgery centers, diagnostic imaging centers, laboratories, dialysis centers, long-term care facilities, medical office buildings, and all types of ancillary operations. Financial advisory services are used for transaction due diligence and valuation, corporate compliance, and financial reporting.

* See our advertisement on page 7.

Willamette Management Associates

1355 Peachtree Street, N.E., Suite 1470

Atlanta, GA 30309

404/475-2315, Fax: 404/475-2310