A fairness opinion is a financial advisor’s opinion and an independent objective analysis, from a financial point of view, as to the fairness of the financial terms of a corporate transaction. An independent opinion of fairness relative to the exchange of values can provide substantial support for such exchanges. Independent fairness opinions are useful as a defense against dissident shareholder claims. A fairness opinion is not a valuation analysis of a target company, an evaluation of the business rationale to proceed with the proposed transaction, an opinion as to the legal fairness of the proposed transaction, or a recommendation that the board of directors or controlling shareholder of the target company vote to approve the proposed transaction. Oracle Capital has substantial expertise in the private equity and public company arena and can assess and resolve fairness issues working closely with company advisors.