Jill Leibowitz has fifteen years of consulting experience coupled with three years of acquisition and development experience in the lodging industry. Ms. Leibowitz began her career in hotel consulting (Horwath Consulting) and after working in operations and real estate development (Motels of America, Inc.), returned to general consulting eleven years ago with the formation of Goodwin & Associates.

Ms. Leibowitz areas of specialization and experience include:

	Market research and analysis to determine the viability of the acquisition and/or development of a variety of types of lodging products in the United States and Mexico;
	Financial analysis including the preparation of proformas, valuation analyses, and other profitability analyses for hotels, resorts, destination spas and timeshare projects;
	Fitness-related consulting for hotel properties of all types, including destination spas;
	Valuation and profitability analysis for existing and proposed lodging products, with a specialty in portfolio valuation;
	Valuation analysis of health clubs and retail properties; and
	Receivership services for hotel, residential, office/industrial and retail properties, as well as health clubs.

Ms. Leibowitz has been actively involved in assignments for Bartell Hotels, Evans Hotels, GE Capital, Starwood Lodging, Six Continents Hotels and Resorts, Best Western International, the City of San Diego, Patriot American Hospitality (Carefree Resorts), and JMI Realty (San Diego Padres Ballpark Hotels).

Ms. Leibowitz received her B.S. degree from the school of Hotel Administration at Cornell University. She is a member of the San Diego Chapter of the Cornell Society of Hotelmen, the International Dance & Exercise Association (IDEA) and Commercial Real Estate Women San Diego (CREW).