ent000854-075

DAVID A. MESSING, C.P.A. NATHAN N. APT. C.P.A. TELEPHONE DUDLEY 2-7390 MESSING AND APT CERTIFIED PUBLIC ACCOUNTANTS 230 SOUTH FIFTH STREET LAS VEGAS. NEVADA RE. NATHAN N. APT In February 1956 Nathan N. Apt Joined with David A Messing to form the Certified Public Accounting partnership known as Messing and Apt. Immediately prior to this, Mr. Apt resigned his appointment as the Chief Corporation Taxing Officer for the Commonwealth of Pennsylvania. He was a member of the Tax Resettlement Board representing the Department of Revenue of the Commonwealth of Pennsylvania. Previous, to this, he served as the Acting Chief, Washington Branch Office (Washington, D.C.) of the Army Audit Agency. Mr. Apt graduated from Temple University in 19^0 where he received the degrefe^of Bachelor of Science in Commerce with Honors. He is a member of Beta Gamma Sigma, the National Commerce Honorary Society and the American Institute of Certified Public Accountants, holding certificates at the present time in both Pennsylvania and Nevada. During World War II Mr. Apt was commissioned a Captain, Cavalry (Armored). He served with the 771st Tank Battalion in three campaigns and was the recipient of a Bronze Star Medal.