Dynamic Healthcare M&A Database

Acquiring Party	Reflect Scientific, Inc. (OTCBB:RSCF), a manufacturer of laboratory equipment and related supplies to the life sciences industry.
Transferring Party	All Temp Engineering, a provider of engineered solutions and services to the Cryogenics industry.
Sector	Medical Services
Date	August 7, 2006
Analysis Complements RSI's recent acquisition of Cryometrix by integrating ATE intellectual property and engineering capabilities to support worldwide sales, service and support of new Cryometrix freezers. The existing infrastructure of ATE will also be leveraged to attain improved manufacturing efficiencies and quality assurance. Terms not disclosed.
The Walden Group is a leading healthcare investment banking firm specializing in mergers, acquisitions and strategic transactions. It also invests its own funds and, together with its expert operational partners, provides value-added services to help special companies reach critical milestones. This information is copyright © 2004-2007 The Walden Group, Inc. This information is provided as a service to the public but remains the intellectual property of The Walden Group, Inc and may not be reproduced in any manner without the written permission of The Walden Group, Inc. The information contained in the transactions table was derived from publicly available and other sources. Transaction analysis and other information are based, in part, upon public comments, Walden Group research and judgments, and reporting and research of others. The information is not intended to be relied upon as pronouncements by the transaction participants or for any other reason.

Dynamic Healthcare M&A Database - 3Q06