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ITR Women in Tax Forum - March 1, 2018 - Convene, Times Square, New York


Katie Newman

senior tax counsel
Apollo Global Management

Katherine Gregory Newman. Ms. Newman is Senior Tax Counsel at Apollo Global Management in New York, specializing in tax matters with respect to Apollo's private equity funds, their investors and their investments worldwide. She also advises the firm on tax matters related to its public company structure and its management company and general partner interests. Prior to joining Apollo in 2010, Ms. Newman practiced at the law firm of Akin Gump Strauss Hauer & Feld LLP. Ms. Newman graduated magna cum laude from Harvard University and received a JD from Georgetown University Law Center. This spring Ms. Newman is joining the Board of Directors for Women’s Justice Initiative, a non-profit focused on education, access to legal services and gender-based violence prevention.


senior vice president

Melissa Hall is senior vice president of Assurant, and oversees the overall tax planning and compliance functions for Assurant's businesses worldwide. Her responsibilities include directing and coordinating tax department projects and financial reporting, as well as developing overall tax risk management and tax department strategy.
Prior to her current position, Ms. Hall served as vice president, taxation and financial ratings at Assurant, and her responsibilities included all aspects of managing the financial strength and debt ratings for the Assurant companies.  Ms. Hall joined Assurant as director in 1994, was named assistant vice president in 1995, and then vice president in July of 1997. She began her career in 1986 with KPMG, where she worked in both New York and London as a tax manager until joining Assurant.

Ms. Hall is a frequent speaker at industry and tax conferences on the use of technology and automation in finance and tax, and has been asked to advise academic leaders on building tax technology into graduate level programs.
Ms. Hall graduated with distinction from George Washington University with a bachelor's degree in accounting. She earned her master's degree in Taxation from Fordham University.

Lucia Fedina

transfer pricing director

Lucia Fedina is a Transfer Pricing specialist and a Ph.D. economist with 19 years of experience in Transfer Pricing and Economic Consulting. In her current role, Lucia is leading the CBRE Transfer Pricing team and coordinates TP related work throughout the organization. Lucia’s prior experience includes 13 years with the Big Four in New York City, and 5 years with the NY branch of Deutsche Bank. Lucia earned her PhD in Economics from Ohio State University.

Lucia has extensive experience working with Multinational Companies and assisting them with multiple Transfer Pricing issues including global tax compliance, planning, and dispute resolution. Lucia wrote multiple articles and presented at various occasions.

Amanda Gabai

director, tax advisory group
Deutsche Bank 

Amanda Gabai is a Director in the Tax Advisory Group at Deutsche Bank where she structures M&A transactions and internal reorganizations, and analyzes tax aspects of financial products.  Her practice covers both domestic and cross-border transactions.

Prior to joining Deutsche Bank, Ms. Gabai spent 8 years as a member of the tax group at Jones Day, where she worked on M&A, private equity and distressed transactions – most notably working on Chrysler LLC’s sale of substantially all of its assets to new Chrysler Group LLC, led by Fiat.  She also has substantial experience in lending and capital markets transactions.

Ms. Gabai received her JD from the UCLA School of Law, where she received the Bruce I. Hochman Award for Excellence in the Study of Tax Law, and her LLM in Taxation from New York University School of Law.  She previously served on the advisory board of the Women’s Leadership and Mentoring Alliance.

Stefanie Perrella

managing director, transfer pricing
Duff & Phelps

As Managing Director in Duff & Phelps’ New York Transfer Pricing practice, Stefanie Perrella provides global transfer pricing advice to organizations that range from Fortune 500 companies to start-up businesses. Specifically, she has ten years of experience assisting these clients with all aspects of transfer pricing from planning, documentation, and implementation to audit support and controversy.

Stefanie is a thought leader on Duff & Phelps' Financial Services Transfer Pricing team, focusing on transfer pricing strategy for financial services clients and establishing best practices for assessing intercompany debt and other intercompany financing arrangements for the firm’s top clients across a wide spectrum of industries.

Stefanie provides transfer pricing valuation services associated with cost sharing arrangements and intangible transfers to clients in the pharmaceutical and medical device space. Stefanie began her career in transfer pricing at NERA Economic Consulting, and was an Associate Director for Ceteris.

Stefanie received a B.S. (summa cum laude) in International Affairs with a concentration in Finance and an M.A. in International Economic Relations from American University.

Nancy Nelson

tax director
Interactive Brokers

Nancy A. Nelson CPA is the former Tax Director of Interactive Brokers Group LLC, focusing on information reporting worldwide.  Currently, she has a tax and consulting practice.  Nancy began her career in packaged food development changing to auditing and then to Family Office/High Net Worth practice.  She spent 14 years managing family office accounting, tax and investments.  She was a Sr. Tax Manager in the High Net Worth practice of Ernst and Young LLP and was Tax Director at Interactive Brokers Group LLC for 14 years.  She holds a B.S. and MBA from Indiana University, Kelly School of Business.

Diane Gardner

vice president tax & treasury
Kodak Alaris

Diane Gardner is Vice President, Tax and Treasury at Kodak Alaris, a UK based imaging science company. Kodak Alaris began operations in September 2013 when it divested from Eastman Kodak and has operations in over 30 countries.  Her team is responsible for worldwide tax operations, cash management, external financing, risk management and credit & collections.

Prior to joining Kodak Alaris, Ms. Gardner spent 7 years at Eastman Kodak Company in a variety of roles, including Director of Domestic Income Tax reporting, Finance Director for Intellectual Property Transactions Group, and Director of Legal & IP Finance.  Prior to working at Eastman Kodak, Ms. Gardner served as Manager, Corporate Tax at Genencor International, Inc., a global biotechnology company.  She began her career at Arthur Andersen LLP.  Ms. Gardner earned both her B.S. and M.B.A. in Accounting from the State University of New York at Buffalo. 

Radhika Narain

vice president, international tax

Radhika Narain is Vice President of International Tax at News Corp where she, along with her team, oversees International tax strategy, planning, and risk management. 

Previously, Radhika spent nine years with General Electric in several roles, including International Tax planning and reporting at GE Corporate Tax where she led transactions for GE Capital and GE Industrial.  Radhika completed a four year assignment with GE Equipment Services in Amsterdam where she headed US tax responsibilities for European operations.  Radhika started her career with KPMG and worked in Orlando and Washington National Tax Practice.

Radhika graduated summa cum laude with a bachelor’s degree in accounting from University of Central Florida, where she also earned her master’s degree in Taxation and master’s degree in Business Administration. 

Radhika is passionate about volunteer work and has founded A Childhood for Children , a public charity which provides essential and basic items to impoverished children in several countries.

Sviatlana Bitsiuk

tax director

Sviatlana Bitsiuk manages global tax function at Prometric, a trusted leader in global test development and delivery solutions for academic, corporate, financial, government, healthcare, professional associations and technology markets. Prometric delivers tests in more than 180 countries. Sviatlana’s responsibilities include managing and coordinating filing of international and US income and indirect tax returns; reviewing tax provision reporting for all Prometric international locations; assisting with US and international income tax audits for Prometric and its subsidiaries; planning and developing new policies and procedures in response to changing corporate initiatives; managing global tax controversies and providing advisory services to Prometric senior management related to foreign withholding and indirect taxes.

Prior to joining Prometric in 2010, Sviatlana was Tax Manager at Ernst & Young LLP and provided tax services to wide variety of public and private companies. Sviatlana is a certified public accountant licensed in Maryland and holds Bachelor of Science in Accounting from Salisbury University and a Master of Science in Taxation from the University of Baltimore.

Anne Heffington

vice president, tax 
Research Now

Anne Heffington is the VP - Tax for Research Now SSI.  She is tasked with planning and coordinating global taxes including the U.S., Canada, Australia, New Zealand, India, China, Japan, and EU countries.   Her responsibilities include the worldwide tax provision; financial statement disclosures; research and implementation of tax strategies used to minimize the cash taxes; acquisition planning and structuring; worldwide income tax audit management; and oversight of income tax and sales & use compliance. 

Research Now SSI operates as a unique online market research company, which selects panelists (“members”) by invitation only, and rewards them directly with non-monetary prizes for their time spent answering surveys.  Through its unique market niche, Research Now SSI has become one of the largest online research panels, with over 8 million consumers providing panel data.

Prior to joining Research Now SSI, Anne was Divisional Vice President of Tax for GameStop.  She began her career at Arthur Andersen in Dallas. She earned her Bachelor of Business Administration from Baylor University.  She is a CPA licensed in Texas. 

Débora Corrêa Talutto

senior global transfer pricing manager

Debora De Souza Correa Talutto is the Group Transfer Pricing Manager at Temenos Banking Software Co., and formerly a tax consultant at Deloitte/Brazil.

Mrs. Correa Talutto is pursuing her Doctorate in Juridical Science (S.J.D) in International Taxation at University of Florida. She holds a LL.M. in International Tax from University of Florida, a MBA, a post-graduate degree in Brazilian taxation, and a J.D. (Brazil). Mrs. Talutto is the author of the Cost Sharing Arrangements chapter of Practical Guide to U.S. Transfer Pricing, the Brazilian chapter in the Lexis publication Foreign Tax and Trade Briefs, the Brazilian chapter of LexisNexis’ Guide to FATCA Compliance, the Brazilian chapter for the Lexis Anti Money Laundering, Asset Forfeiture and Recovery publication. She is a professor of the transfer pricing concentration at Thomas Jefferson School of Law’s Graduate International Taxation Program.

Bernadette Pinamont

chief tax officer - income tax 

Bernadette Pinamont is the Chief Tax Officer – Income Tax in the Chief Tax Office at Vertex providing insight regarding in-house corporate tax department operations and working on the development of the company's income tax solutions under Vertex Enterprise. Prior to joining Vertex, Bernadette was Vice President Tax for Endo Pharmaceuticals Inc. and Head of U.S. Tax for AstraZeneca Pharmaceuticals. Bernadette's 30-year tax career also includes the corporate tax departments of DuPont, Syngenta, and Tyco Toys and, initially, EY. Bernadette is a graduate of Seton Hall University, from which she earned both a B.S in Accounting and Juris Doctor. She is a licensed attorney and CPA.

Kathleen Penny


Kathleen Penny, partner at Blake Cassels & Graydon, practises income tax law with a focus on domestic and international corporate taxation, including mergers and acquisitions, corporate reorganizations, financings and restructurings, infrastructure projects, private equity, real estate funds and pension fund investments. A significant portion of her practice consists of cross-border transactions such as securitization, leasing and debt financing, and inbound and outbound investments. She regularly advises pension funds on their private equity, infrastructure, energy, hedge fund, real estate and other investments, both in Canada and abroad.

Her international client base involves her in transfer pricing matters, including establishment of tax-efficient structures and compliance with transfer pricing documentation requirements. Kathleen also assists clients with the resolution of Canadian domestic tax audits and disputes.

Kathleen has her LL.B, from the University of Toronto and also her B.Sc.

Cynthia Hustad

west region tax controversy

Cindy Hustad is the West Region Tax Controversy Competency Leader for Deloitte and represents corporate clients before the IRS. During her 18-year tenure at Deloitte, Cindy has successfully represented many large and small clients, both at the examination and appeals levels, specializing in transfer pricing and international issues. Prior to joining Deloitte, Cindy was a Special Trial Attorney with the IRS Chief Counsel’s Office where she represented the IRS in U.S. Tax Court in over 50 litigated cases. During her period at the IRS, Cindy also advised large case agents, international examiners, and appeals officers in some of the largest examinations undertaken by the IRS involving a wide range of complex international and domestic corporate issues. Cindy also represented the government in litigating several large corporate tax and transfer pricing cases, including DHL v. Commissioner.

Cindy has her BA from the University of Wisconsin, her JD from the University of Wisconsin Law School and her LLM (Tax) from New York University Law School. She is an Assistant Professor – New York University Law School.

Lindsay Wietfeld

tax senior manager

Lindsay Wietfeld is a tax senior manager in Deloitte’s M&A Transaction Services practice based in Chicago. She has over twelve years of experience in public accounting, and she spent the last seven years exclusively serving Deloitte’s M&A practice.

Lindsay has assisted clients with significant corporate transactions, acquisitions of closely held companies, multijurisdictional due diligence projects, and corporate restructuring. Her transaction experience spans a wide range of industries including consumer and industrial products, manufacturing, financial services and transportation / logistics.  Lindsay also has extensive experience with assisting clients assess various tax structure alternatives and modeling of tax benefits. 

Lindsay graduated from the University of Nebraska with a Bachelor’s in Accounting and a Masters in Professional Accountancy from the University of Nebraska.  She is a Certified Public Accountant in Illinois and Nebraska.  

Julia Ushakova-Stein


Julia Ushakova-Stein focuses her practice on U.S. tax planning and tax controversy matters, and has extensive experience in transfer pricing and litigation.  She has represented a number of Fortune 500 companies in U.S. federal income tax matters and has successfully represented clients in federal tax controversies at all levels.

Euromoney’s Women in Business Law named Julia Americas Rising Star in Tax in 2017.  Julia appears in Euromoney’s 2017 Expert Guides: Rising Stars, and International Tax Review’s 2017 “Women in Tax Leaders.” 

Julia’s currently represents VF Corporation in TBL Licensing LLC v. Commissioner, Tax Court Dkt. No. 21146-15, a pending Tax Court case that involves Section 367(d) and a $1.4 billion income adjustment by the IRS.  Julia was also on the trial team that was successful in Analog Devices, Inc. & Subsidiaries v. Commissioner, 147 T.C. No. 15 (Nov. 22, 2016). 

In addition, Julia regularly speaks at conferences for professional tax groups and her recent publications include, “OECD’s Recent Discussion Drafts Give Broad Power to the Taxing Authorities”, ITR Women in Tax Leader’s Guide, 3rd Edition, September 2017, and “IRS Taking a Hard Look at Transfer Pricing”, Daily Journal, September 2016.

Larissa Neuman


Larissa Neumann focuses her practice on U.S. tax planning and tax controversy with an emphasis on international transactions. She has broad experience advising clients on mergers and acquisitions, restructurings and has extensive transfer pricing experience. She has successfully represented clients in federal tax controversies at the audit level and in IRS appeals, the U.S. tax court and in other federal courts.  Larissa’s keen analytical skills coupled with her focus on providing clients practical solutions to complex tax issues have earned her a reputation as a leading tax advisor both in the Silicon Valley and nationwide.

Larissa teaches International Tax at the University of California, Berkeley Law School and coauthors a monthly column in Tax Notes International.

Euromoney named Larissa:

  • America’s Best Transfer Pricing Lawyer (2017)
  • World’s Leading Transfer Pricing Advisors (2017)
  • shortlisted twice for America’s Best Lawyer in Tax Dispute Resolution

Larissa appears in Euromoney’s Women in Business Law, Women in Tax Leaders, World’s Leading Tax Advisers, and World's Tax Controversy Leaders.

Larissa was named to the Daily Journal’s 2017 list of Top Women Lawyers in California and was honored with the Women of Influence award by the Silicon Valley Business Journal in 2017.

Manal Corwin

national leader for international tax

Manal Corwin is the National leader of the International Tax practice at KPMG in the US and is also Principal in Charge of International Tax Policy, Washington National Tax. Prior to returning to KPMG in 2013, Manal served as Deputy Assistant Secretary of Tax Policy for International Tax Affairs at the US Treasury Department.  During her tenure at the US Treasury Department, Manal oversaw all aspects of international tax policy including overseeing the tax treaty program and advising the Assistant Secretary and the Secretary of the Treasury on international tax regulations, legislation and global policy positions. She also served as the US delegate and Vice Chair to the OECD Committee on Fiscal Affairs.  At KPMG, in addition to leading the International Tax Practice, Manal advises multinational corporations on developments and implications of BEPS as well as on US international tax aspects of their structures, operations and transactions.  She specializes in consulting on issues relating to international tax policy, expense allocation, source of income rules, foreign tax credits, subpart F, US taxation of international transportation income and certain special tax benefit provisions.

Sharon Katz-Perlman

global head of tax dispute resolution & controversy

Sharon Katz-Pearlman is the Head of KPMG’s Global Tax Dispute Resolution & Controversy network and also leads KPMG in the US’ Tax Dispute Resolution practice.  In the US, Sharon represents multinational clients and financial institutions before the Internal Revenue Service (IRS), dealing with a variety of domestic and international issues. In her Global role, Sharon oversees a network of disputes professionals across KPMG’s member firms, all of whom focus on representing clients before their local revenue authority. Before joining KPMG, Sharon was a Special Litigation Attorney with the IRS Office of Chief Counsel, where she was responsible for the development and litigation of major tax matters before the US Tax Court.

Sharon is a frequent speaker at tax conferences on both US and global tax enforcement trends.  She is also an Adjunct Professor of Law at the NYU School of Law, where she teaches “Civil Tax Controversies & Litigation” in the LLM (Tax) program.

Margriet Lukkien

tax partner
Loyens & Loeff

Margriet E. Lukkien (1980), tax partner in the Amsterdam office of Loyens & Loeff. She advises multinationals (especially North-American-based), financial institutions and sovereign wealth funds on Dutch corporate tax and dividend tax aspects and accompanying international tax aspects. Her expertise includes international structuring/restructuring taking into account the recent OECD and EU developments on Base Erosion and Profit Shifting. She worked in the London and Luxembourg offices.

Margriet is an active member of the Dutch Association of Tax Advisers (NOB), being a secretary of the NOB's International Tax Affairs committee. She is further an active member of the International Bar Association (IBA), since she won the 2010 IBA Taxation Scholarship. She is an Officer of the IBA Taxes Committee since 2013.

Margriet received her Tax law degree (cum laude) from University of Amsterdam, 2003 and her Graduate Tax Program (LL.M.) from New York University School of Law, 2004.

Erika Yumi Tukiama

Machado Associados

Erika Yumi Tukiama is partner in the Direct Tax area, with focus on International Taxation (foreign investments in Brazil and Brazilian investments abroad), domestic and international corporate restructuring and M&A transactions.

She was listed as an outstanding Brazilian tax lawyer in the corporate tax area by Who’s Who Legal (Who’s Who of Business Lawyers and Who’s Who Legal: Brazil and Corporate Tax) and has also been recognized as a leading individual in the tax area by Euromoney (Women Tax Leaders Guide and Tax Advisers), and The Legal 500 Latin America. She has spoken at several conferences and seminars in Brazil and abroad and is an active member of the International Bar Association (IBA) and the International Fiscal Association (IFA). She is an author and co-author of several articles on domestic and international taxation published in local and foreign publications.

Catherine O'Meara

partner, tax department

Catherine O'Meara is a partner in the tax department at Matheson and is both a lawyer and chartered tax advisor.  Catherine is currently Chairperson of the Irish branch of the International Fiscal Association. 

Catherine primarily advises multinationals on the Irish tax aspects of their operations including tax effective structuring of global reorganisations, IP ownership, inward investment projects and cash repatriation strategies.  Catherine has a particular interest in advising on domestic and cross border tax disputes, including mutual agreement procedure requests, correlative relief claims, advance pricing agreements and advising on the application of EU State aid principles in the context of Irish taxation matters. 

Catherine clients include many of the leading multinational corporations established in Ireland, primarily in the pharmaceutical, healthcare, ICT and consumer brand sector.  Catherine has published articles in leading tax journals, is co-author of the Ireland section of the Bloomberg BNA TP Forum and is co-author of the Ireland chapter of the International Fiscal Association Cahiers on Cross Border Business Restructuring.  Catherine is a solicitor and chartered tax advisor (CTA) and is a member of the Irish Law Society, Irish Tax Institute and the International Fiscal Association.

Anna Paula Lui

Mattos Filho

Ana Paula Schincariol Lui Barreto is a partner with Mattos Filho.  Ana Paula represents clients in administrative proceedings involving complex tax disputes before the Brazilian Federal Administrative Tribunals. She has successfully argued against federal tax authorities assessments and has extensive experience in presenting oral arguments before the Brazil’s Taxpayer’s Court (CARF). Ana Paula has her Bachelor of Laws, Universidade Presbiteriana Mackenzie and her Master of Laws in Taxation, Pontifícia Universidade Católica de São Paulo.  She has been recognized by International Tax Review – Tax Controversy (2016 – 2017) and Women in Tax Leader (2017).

Ana Luiza Martins

Mayer Brown

Ana Luiza Martins is a partner in the Tax practice of Tauil & Chequer Advogados in the São Paulo office. Ana Luiza has a large experience in tax consulting and litigation before the Brazilian High Courts of Justice. Among her clients are national and international companies pertaining to various industry sectors, such as consumer goods, hospitality and leisure, goods and services, infrastructure, pharmaceutics and technology (telecom). During her career, Ana Luiza represented multinational companies, mainly North American, Italian and French, and prominent Brazilian companies, including those listed in the stock market, having sponsored causes and argued before the highest courts and tax administrative bodies of Brazil, including STF (Federal Supreme Court), STJ (Superior Court of Justice) and CARF (Administrative Tax Appeals Council).

Kristin Mikolaitis

Mayer Brown

Kristin Mikolaitis is a Tax Controversy partner in Mayer Brown's New York office. Kristin represents taxpayers at all stages of federal tax controversies, including in audit, administrative appeals, and litigation. Kristin's controversy experience includes major corporate tax matters involving international tax and transfer pricing, substance-over-form and economic substance issues, financial transactions, and civil tax penalties, among others. Her litigation experience includes extensive pre-trial and trial work in the U.S. Court of Federal Claims and U.S. Tax Court, and matters in various US Courts of Appeals.

Kristin serves on various firm committees and is a member of the National Women’s Law Center’s Leadership Advisory Committee.
Kristin earned an LL.M. in Taxation from New York University School of Law, a J.D. cum laude from Syracuse University College of Law, an M.P.A. from the Maxwell School of Citizenship and Public Affairs, and a B.A. cum laude in Economics and Politics from Mount Holyoke College. 

Sally Thurston

tax partner

Sally Thurston, tax partner, advises multinational clients of Skadden, Arps, Slate, Meagher & Flom on a wide range of tax matters, including the tax aspects of mergers and acquisitions, joint venture formations, restructurings, divestitures and spin-offs, with a particular focus on the U.S. tax aspects of cross-border transactions, cash repatriation techniques and investment structures.

She also regularly represents clients in connection with international debt and equity offerings, and has substantial experience representing offshore insurers and reinsurers and their shareholders.

In the U.S., Ms. Thurston advises clients on taxable and tax-free acquisitions and divestitures, and has significant experience in partnership taxation. She also regularly counsels private equity clients in connection with acquisitions and divestitures of portfolio companies.

Ms. Thurston lectures frequently on international and U.S. tax matters. She has been selected for inclusion in Chambers Global, Chambers USA, Tax Directors Handbook and The Best Lawyers in America. 

Elena Rowlands

Travers Smith

Elena Rowlands is a tax partner at Travers Smith and a member of the Investment Funds Group. She advises on the full range of tax issues relating to the asset management industry. She has particular expertise in the structuring and formation of private and listed alternative investment funds across the private equity, venture, credit, infrastructure and real estate asset classes. She also advises multijurisdictional fund managers on their internal restructurings, compensation arrangements and economic structures as well as advising various types of institutional investors on the tax aspects of investing in global private fund structures.

Elena is a member of the Alternative Investment Management Association’s working groups on BEPS and partnerships and a member of the Income Tax Sub-Committee of the UK Law Society.

Kathleen Russ

Travers Smith 

Kathleen Russ is a tax partner and member of the Partnership Board at Travers Smith. Known as one of the leading tax practices in London, the department has a particular reputation for M&A and asset management and comprises a team of over 30 lawyers, headed up by 10 partners. 

Kathleen has been a champion of gender diversity throughout her career. The current composition of the tax department (5 female partners and a majority of female lawyers at all levels) is a reflection of this.

As a tax partner, Kathleen specialises in advising on private equity transactions. She regularly advises private equity clients on complex multi-jurisdictional transactions most recently advising long-standing client TA Associates on its proposed £600m acquisition from Old Mutual Wealth.

Kathleen was a longstanding member of the British Venture Capital Association tax committee, and is currently a non-executive director of the Office of Tax Simplification, which is an independent office of HM Treasury. She is individually recommended by Chambers as one of the City's leading tax practitioners.

Kim Marie Boylan

partner, global head of tax
White & Case 

Kim Marie Boylan is Global Head of Tax and Head of US tax disputes at White & Case, LLP. She specializes in tax disputes, with a significant focus on transfer pricing. Kim’s disputes practice encompasses all aspects of domestic and international US Federal tax disputes, including advising clients during the audit process, resolving matters through participation in both pre- and post-audit administrative dispute-resolution programs available at the US Internal Revenue Service, and, where necessary, litigating matters in US Federal courts. She also advises clients on transfer-pricing structuring matters, including the Advance Pricing Agreement process. While her practice focuses primarily on civil tax issues, she has also successfully represented multiple clients on criminal tax matters. She has published widely in industry publications.


Travers Smith




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