Colliers Seeley International, Inc.

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Colliers Seeley International, Inc. has completed a special valuation

Kerlin was engaged by the Board of Directors of Colliers Seeley International, Inc. to assess the fair market value of its outstanding common stock as of December 31, 2003. Kerlin’s valuation report was used to establish a transfer price for internal transfers of the Company’s shares in accordance with the Company’s shareholder agreement.