Spence is an accomplished CPA and has significant experience in financial valuation and analysis.  As acting CFO of Land Equity Partners, he had extensive experience in the creation and management of real estate and investment partnerships, including all financial, legal, tax and accounting matters.  Prior to his tenure with Land Equity Partners, Mr. Thunell was an associate in the Assurance and Advisory Business Services group of Ernst & Young in the California Bay Area.  His clients included both public and private biotech and specialty pharmaceutical companies, and his engagements varied from audits and equity placements to IPO’s and Sarbanes Oxley compliance.  Mr. Thunell holds Bachelor’s and Master’s degrees in accounting from the University of Utah with an emphasis in finance and entrepreneurship and is a certified public accountant in the State of California.