AVATARAIRLINES, INC 

3227 Meade Ave., Suite 2B 

Las Vegas , NV 89102 

Phone: (702) 253-1520 

Vanessa R. Balgobin 

Air Carrier Fitness Division 

U.S. Department of Transportation 

1200 New Jersey Avenue, SE 

Washington , DC 20590 

January 14th, 2011 

Re: A vatar Airlines, Inc., £!kIa Family Airlines Incorporated 

Docket DOT -OST -2008-0029 

Response to Request for Information 

Dear Ms. Balgobin: 

The following is our response to your letter of November 16, 2010 , requesting an 

update of Avatar's status. 

Avatar's business model has changed slightly over the past year. While most U.S. 

airlines are laden with debt, Avatar plans on being well capitalized, free of debt and 

profitable. It's been a long road but Avatar has accomplished a great deal with the help of 

many qualified individuals who have volunteered their time and knowledge to move 

A vatar forward. 

A vatar's business plan is unique, now incorporating six individual profit centers 

with the exclusive use of the Boeing 747 aircraft equipped with 539 economy seats and 

42 business class seats. This combination will lower our cost per available seat mile 

making it less than six cents and the lowest in the industry. This low cost will permit 

Avatar to offer all of its economy seats at everyday fares of $19 to $99, when purchased 

more than 30 days in advance. 

During the past year, Avatar has added one additional Profit Center, Avatar 

Vacations, LLC., a Nevada Limited Liability Company solely owned by Avatar Airlines, 

Inc. This sixth Profit Center is expected to generate additional profits while further 

reducing Avatar's overall cost per available seat mile to less than six cents. 

When combined with Avatar's ultra low fares, Avatar Vacations will become a 

premier online destination for great deals and discounts on vacation packages, cruises, car 

rentals, group booking, hotel entertainment packages and flights to all destinations 

served. 
Avatar's current financial picture has changed little since its last update in August 

'09 and a current financial statement is included as EXHIBIT A 

The A vataf business plan now encompasses six distinct and separate Profit 

Centers: 

• Passenger Ticketing 

• Cargo 

• Catering 

• In-Flight Entertainment 

• Advertising & Promotions (Branding) 

• Avatar Vacations (Hotel & Rent-A-Car) 

*Map below indicates proposed routes over the first full year of operations. 

avatar airlinES 

ROUTE MAP 

K,CITY 

Over the past few months, Avatar has had high level executive meetings with 

nearly all the major Las Vegas casino resorts including; MGM Resorts International, 

Harrah's Entertainment, Boyd Gaming, Palms, Las Vegas Hilton, Riviera Casino Resort, 

Treasure Island, Tropicana, South Point, VenetianlPalazzo and Wynn Resorts. Avatar 

expects to receive letters of support from the majority of these resorts and has just 

received its first one from the Las Vegas Hilton enclosed as EXHIBIT B 

In addition, Avatar has had preliminary meetings with The Cheesecake Factory, 

Coca Cola Company, Monster Energy Drink and Starbucks (Seattle's Best Coffee) 

regarding branding and catering opportunities which represent two of Avatar's profit 

2 
centers. As a part of its web based reservation system Avatar intends to offer a unique 

(optional) on line menu which is expected to make airline catering a very favorable and 

memorable experience, one that will enhance Avatar's passenger loyalty and its profits. 

Because of the present economic conditions, Avatar has continued to rethink its 

capital raising strategy and has finally settled in on its current Private Equity Offering, 

(Regulation 0, 506) which consists of 20,000,000 shares of Series "A" Convertible 

Preferred Stock for $12.50 per share, with a minimum purchase of $250,000 which is 

expected to raise $250,000,000 when completely sold. These new shares carry a dividend 

of 8.25% and will be convertible into shares of Avatar Airlines Common Stock at the 

election of its Board of Directors. 

The funds raised from this offering are expected to cover all of the DOT's 

financial requirements including all pre-operating expenses, the purchase of 14 

refurbished and reconfigured aircraft with a more than adequate amount of reserve funds 

available. 

Avatar is currently interviewing investment bankers and securities broker/dealers 

willing to represent the offering in whole or as a part of a syndication. As an issuer, 

Avatar has been invited to speak at the Private Placement Industry Forum in Miami, 

Florida from January 24th to the 27th where it will officially launch its new offering. 

SHAREHOLDERS 

The following table sets forth the names of holders of all of the Common Stock 

currently outstanding. The Common Stock is the only class of the Company's stock 

currently outstanding. 

Share Holders Before Dilution 

Barry Michaels 16,000,000 62.99% 

Barry Michaels Living Trust 4,000,000 15.75% 

Eileen and Allessandro Guarnera 680,000 2.68% 

Michael E Zapin of the Irving Zapinsky Living Trust 720,000 2.83% 

Richard H. Keelor 500,000 1.97% 

Dan Eikleberry 500,000 1.97% 

John D. Desbrow 250,000 0.98% 

Nathaniel W. Adams 250,000 0.98% 

Tommy Thompson 250,000 0.98% 

William Kelly 250,000 0.98% 

Stephen Leseten 500,000 1.97% 

R. Christan Anderson 100,000 0.39% 

TOTAL 

A VAT AR AIRLINES Employee Fund (un-issued)* 1,400,000 5.51% 

Total Existing Share Holders 25,400,000 100.00% 

3 
Share Holders After Dilution 

Barry Michaels 16,000,000 35.24% 

Barry Michaels Living Trust 4,000,000 8.81% 

Eileen and Allessandro Guarnera 680,000 1.50% 

Michael E Zapin of the Irving Zapinsky Living Trust 720,000 1.59010 

Richard H. Keelor 500,000 1.10% 

Dan Eikleberry 500,000 1.10% 

John D. Desbrow 250,000 0.55% 

Nathaniel W. Adams 250,000 0.55% 

Tommy Thompson 250,000 0.55% 

William Kelly 250,000 0.55% 

Stephen Leseten 500,000 l.l0% 

R. Christan Anderson 100,000 0.22% 

Employee Fund 1,400,000 3.08% 

New Share Holders 20,000,000 44.05% 

Total Share Holders after all 20,000,000 Shares have been sold 45,400,000 100.00% 

*The A V A TAR AIRLINES Employee Fund includes shares of Common Stock reserved for issuance 

pursuant to an equity incentive plan being developed by the Company 

KEY MANAGEMENT 

Barry Michaels - Chief Executive and Chairman 

This "new generation" airline is the vision of Barry Michaels, A VA TAR 

AIRLINES' founder, who has more than 40 years of entrepreneurial experience. Mr. 

Michaels earned his Bachelor's and Master's degrees from the University of Nevada at 

Las Vegas and a Doctor of Chiropractic degree from the New York College of 

Chiropractic. He ran for a seat in the U.S. Congress, coming in second in a field of five in 

both the 2006 and 2008 Nevada primary elections. 

The idea for a new airline dates back to more than 17 years ago with the 

formation of the original AVATAR AIRLINES in 1992. That airline was within 

approximately 30 days of initial FAA certification, having raised $3.8 million from 

investors and with more than $1,000,000 cash in reserve when the investors wrested 

control of the airline from Mr. Michaels. The original investors were all A V A TAR 

Airline pilot employees. On May 1, 1993, Mr. Michaels resigned from the corporation, 

handing over control to the investors who closed the airline within a year without having 

obtained any governmental regulatory approvals to operate an air carrier. In 1995 the 

SEC instituted a civil suit against Mr. Michaels and two years later it led to a felony 

conviction. 

4 
Mr. Michael's infectious enthusiasm for the A V A TAR AIRLINES operating and 

business plan has attracted more than 20 early unpaid staff with significant prior airline 

experience that shares his vision and dream to launch a "new generation" of airlines. 

Stephen Leseten - Vice President - Corporate Controller 

Stephen Leseten started his own public accountant practice in May 1977. Due to 

his extensive experience and the outstanding customer satisfaction he provides, his 

practice has grown to be one of the most successful in Las Vegas, with most of his 

clientele being in Las Vegas, New York and Florida. His practice focuses on tax 

preparation and filing for businesses and individuals. He is a graduate of Dowling 

College in New York with a Bachelor Degree in Business Administration. 

John D. Desbrow - Vice President & General Counsel 

Mr. Desbrow is a member in good standing of the State Bar of California and has 

been since 1980. Prior to joining the Company, Mr. Desbrow was in the private practice 

of law. Mr. Desbrow received his Bachelor of Science degree in Business Administration 

from the University of Southern California in 1977, his Juris Doctorate from the 

University of Southern California Law Center in 1980, and his Master of Business 

Taxation degree from the University of Southern California Graduate School of 

Accounting in 1982. Mr. Desbrow has in the past also served as a Director and Secretary 

of four public reporting companies. 

Nathaniel W. Adams - Vice President & Senior Counsel 

Mr. Adams possesses an extensive background overseeing corporate transactions 

for Fortune 500 clients across the country. He began his career as a mergers and 

acquisitions attorney at Squire Sanders & Dempsey LLP, where he also handled general 

corporate matters for a diverse client base. More recently, his expertise in corporate 

finance served many real estate and casino clients in financing sizeable projects and 

managing acquisitions. Mr. Adams is a 1996 graduate of Georgetown University and 

received his J.D. from The University of Virginia School of Law in 2001. He is licensed 

to practice law in Ohio and intends to become licensed to practice in Nevada in 2010 or 

2011. 

Dan Eikleberry - Vice President of Flight Operations 

Mr. Eikleberry is a retired United Airlines B-747-400 Captain. He has over 

20,000 hours of flight experience, having flown for airlines, the United States military, 

general (private) aviation, flight test and experimental aviation. From 1968 to 1976, he 

was a U.S. Air Force pilot, where he flew fighters and reconnaissance aircraft, and was a 

test pilot; from 1978 to 1984, he was a corporate flight test pilot, a defense contractor, 

and a pilot in US Navy test operations. His commercial airline experience includes 

piloting Boeing 727, 757, 767, 777, 747-200, and 747-400 aircraft, as well as the 

McDonnell-Douglas DC-8. 

5 
Dan also is experienced in flight operations management and has liaison 

experience with airline and FAA offices, such as ARlNC, A TC TSA, dispatch, load 

planning, customer services, on board (flight attendant) service, gate handling, cargo 

handling, and other interfaces. He has experience in both domestic and international 

flight operation, over water operation, re-dispatch procedures, ETOPS, RVSM, TCAS, 

SA TCOM, FSAP reports, crew qualification and currencies, simulator training, 

dangerous goods, carriage, cockpit access (TSA requirements), route proving flights, and 

RNP based Class II Navigation. 

He received his B.S. from the United States Air Force Academy in 1968, with 

majors in Aeronautical Engineering, Computer Science, Physics, and Engineering 

Sciences. He received his M.B.A. and his Master's of Aviation Management in 1985 

from Embry Riddle Aeronautical University. 

John Brand - Vice President Administration 

John Brand is a results-driven human resource management leader with over 15 

years of experience in manufacturing, food service, information systems and the airline 

industries. He has demonstrated skill in policy development, implementation and 

customer satisfaction. He possesses a unique blend of expertise in technical knowledge, 

growth strategy development, and strategic business planning, coordinating operations 

and establishing/leveraging existing partnerships. Mr. Brand has experience in managing 

organizations of up to 15,000 individuals at all levels of organizational structure. He 

received a Masters of Education and Human Resources from the University of 

Minnesota, Minneapolis. 

William Kelly - Vice President Maintenance and Engineering 

Mr. Kelly enjoys a remarkable career in aviation with United Airlines, including 

management positions as a Maintenance Training Specialist, Quality Assurance Auditor, 

and Line Maintenance Supervisor. Prior to that, he served as an aircraft systems 

technician for the U.S. Air Force, a Line Mechanic for TWA, and an aircraft contractor in 

Saudi Arabia. He was also an employee in the Vertol Division of Boeing, which was the 

predecessor of Boeing Helicopters. Mr. Kelly brings a keen eye for compliance issues to 

AVATAR AIRLINES and his expertise with the Boeing 747 systems is an essential well 

of information and will be an integral part of the Company's certification process with 

the FAA. 

Thomas G. Thompson, Jr. - Chief Pilot 

Mr. Thompson comes to Avatar with a wide variety of pilot in command heavy 

jet experience which includes every Boeing 747 model ever manufactured. Add to this 

his years of experience in writing and implementing FAA flight operations and safety 

manuals make him an excellent choice for this position. 

Mr. Thompson holds a BA from East Carolina University in Computer Science 

and received his initial pilot training in the U.S. Air Force. In addition to the B-74 7 he is 

6 
type rated in B747, 737, 747-200, 747-400, LlOll, 300, OC-lO, MD-II, T37, T38, and 

C4141B 

A vatar is pleased to announce the following additions have been added to its 

executive staff and their resumes and completed DOT Questionnaires are attached as 

EXHIBIT C. In addition, Avatar is actively looking to fill all remaining positions as 

quickly as possible, something which should become much easier once sufficient capital 

is raised to operate the Company. 

Michael Higgins - Vice President & Director Finance 

Mr. Higgins is a senior financial executive with thirty years of experience in 

strategic planning, financial management and corporate operations in the consumer 

products, tax consultation, manufacturing and mortgage industries. His proven ability as a 

leader to quickly grasp complex business and financial situations will serve Avatar 

Airlines to increase performance and provide stable profitability. Some of his past 

positions include serving as Chief Executive Officer / Chief Financial Officer of RY 

Financial, Inc. and YP Finance for Nabisco, Inc. Mr. Higgins started his career as a CPA 

with Coopers & Lybrand in New York and holds a B.S. in accounting from the 

University of Dayton and an M.B.A. from Adelphi University. 

Howard Levine - Vice President Strategic Finance 

Mr. Levine brings over 35 years of financial expertise to Avatar having held 

several positions of high responsibility within gaming as well as other industries, 

including governmental service, where he successfully met all obligations on a daily 

basis, requiring a maximum of ability and competence. He holds a Masters in Business 

Administration from Temple University and a Bachelor of Arts in Accounting from 

William Paterson College. 

Michael B. Laikin - Vice President Investor Relations 

Mr. Laikin is a retired lawyer (not NY admitted). During my years of practice, in 

Wisconsin, he was counsel in a number of public offerings of securities, including stocks 

and a debenture issue and has handled investor relations when resident counsel of a 

publicly traded company, as well as its SEC compliance. 

Mr. Laikin holds a BA in economics from the University of Wisconsin and a 10 

from the University of Wisconsin Law School and is currently a Member ofthe 

Wisconsin State Bar. 

Drew Gordon - Vice President Food and Beverage 

Mr. Gordon has over ten years of management expenence In the food and 

beverage industry covering all forms of Operations 

7 
R. Christian Anderson - Creative Director 

Mr. Anderson has over 36 years experience in multimedia and has illustrated 

more than 40 magazine covers along with years of product packaging design. 

Organizational Chart 

An updated organizational chart is attached hereto as Exhibit D. 

The contents of this application and the attached exhibit(s) are true and correct to the best 

of my knowledge and belief. Pursuant to Title 18 United States Code Section 1001, I 

Barry Michaels in my individual capacity and as the authorized representative of the 

applicant, have not in any manner knowingly and willfully falsified, concealed or failed 

to disclose any material fact or made any false, fictitious, or fraudulent statement or 

knowingly used any documents which contain such statements in connection with the 

preparation, filing or prosecution of the application. I understand that an individual who 

is found to have violated the provisions of section 1001 shall be fined or imprisoned not 

more than five years, or both. 

Please contact me if you have any questions regarding the foregoing matters. 

Thank you for your assistance. 

Best regards, 

Barry Michaels 

Chief Executive Officer 

8 
ASSETS 

AVATAR AIRLINES, INC 

Balance Sheet 

As of November 30,2010 

Current Assets 

Checking/Savings 

Nov 30,10 

CASH IN BANK 7 

Total Checking/Savings 7 

Other Current Assets 

LOANS RECEIVABLE 580 

Total Other Current Assets 580 

Total Current Assets 587 

Fixed Assets 

FURNITURE, FIXTURES & EQUIP-NET 2,036 

Total Fixed Assets 2,036 

TOTAL ASSETS 2,623 

LIABILITIES & EQUITY 

Liabilities 

Current Liabilities 

Other Current Liabilities 

LOANS PAYABLE-B. MICHAELS 

LOANS PAYABLE-OTHER 

Total Other Current Liabilities 

Total Current Liabilities 

Total Liabilities 

Equity 

Capital Stock 

Retained Earnings 

Net Income 

Total Equity 

TOTAL LIABILITIES & EQUITY 

11,801 

1,941 

13,742 

13,742 

13,742 

17,500 

-28,148 

-471 

-11,119 

2,623 

Page 1 
AVATAR AIRLINES, INC 

INCOME STATEMENT 

November 30,2010 

Nov 30,10 

Income 0 

Expense 

BANK CHARGES 72 

COMPUTER EXPENSES 93 

OFFICE SUPPLIES & EXPENS... 49 

POSTAGE & DELIVERY 144 

PRINTING & REPRODUCTION 113 

Total Expense 471 

Net Income -471 

Page 1 
Las Vegas 

GAVIN B. MEALIFFE 

Vice President of Sales 

December 8, 2010 

Mr. Barry Michaels 

CEO/ Chainnan 

Avatar Airlines, Inc. 

3227 Meade Ave 

Las Vegas, NY 89102 

Dear Mr. Michaels: 

Thank you for your time last week to discuss the progress with Avatar Airlines, and your 

plans for Las Vegas service. 

As discussed, we would without question be in favor of seeing Avatar Airlines corne to 

fruition in the very near future. Being able to bring more visitors into Las Vegas is 

critical right now, and the initial pricing and plans I have seen for Avatar seem as though 

they would be well received by consumers. Also as discussed, if things get finalized and 

Avatar is able to begin service to Las Vegas, we would look at providing a favorable 

wholesale block of rooms for Avatar Vacations to use for hotel and air packages. 

Please keep us posted on your progress, and know that we are very interested in seeing 

you make this new airline and service to Las Vegas happen. If I can be of assistance, 

please do not hesitate to contact me directly. 

All the best! 

702-732-5111 I 800-732-7117 I 3000 Paradise Road I Las Vegas, Nevada 89109-1287 I Ivhilton.com 
"\ Michael P. Higgins, M.B.A., C.P.A. 

3 Cala Moreya Street 

Laguna Niguel, CA 92677 

(H) 949-363-1979 

(C) 714-478-3497 

higgins0318(waol.com 

SUMMARY 

Senior financial executive with thirty years of experience in strategic planning, financial management, and corporate 

operations in the consumer products, tax consultation, manufacturing, and mortgage industries. Proven ability as a 

leader to quickly grasp complex business and financial situations and provide direction to increase performance. 

Exceptional operational skills combined with strong business acumen. 

PROFESSIONAL EXPERIENCE 

RV Financial, Inc. (Irvine, CAl December 2001 - January 2009 

Chief Executive Officer/Chief Financial Officer 

• Resumed my position as CEO/CFO with RV Financial when Wellington-Cabot closed their doors due to owner 

moving back to South America (see RV Financial job description below). 

Wellington-Cabot. Inc. (Lake Forest, CAl 

President/Chief Financial Officer 

December 2000 - December 2001 

• Served as the primary spokesperson and representative of the company in developing long term strategic 

plamling based on competition and market changes. 

• Worked closely with the CEO on manufacturing plans, goals, and future product innovations; ensured that 

manufacturing capabilities met and/or exceeded all industry and customer requirements for cost, quality, and 

responSIveness. 

• Played an active role in senior-level negotiations with manufacturing partners. 

• Developed and managed budgeting and budget execution with a focus on product costs and margins. 

• Directly managed sales personnel to expand product-line through a balanced use of advertising and marketing 

techniques. 

• Supervised all production control, production process development, purchasing, and shipping/receiving 

activities. 

RV Financial, Inc. (Irvine, CAl September 1994 - December 2000 

Chief Executive Officer/Chief Financial Officer 

• As the CEO, participated in the development and execution of all strategic plans and programs. 

• Plmmed, organized, implemented, directed and evaluated the company's fiscal function and perfonnance. 

• Spearheaded and enforced company policies/procedures and conmlUnication via systems that improved the 

overall operations and effectiveness of the company. 

• Developed annual forecast plans for staffing and managed physical space requirements. 

• Researched, developed, and coordinated all efforts for expansion in the Western Region and maintained 

compliance requirements with regulatory agencies in each state. 

• Executed and developed an annual strategic plan and participated in continual improvement of the plan. 

• Brokered loans of various types with lending institutions. 

• Hired, trained and supervised staff in loan procedures and legal requirements. 

• Worked closely with human resources and conducted perfonnance evaluations and ongoing assessment of 

strengths/weaknesses in a professional maImer. 

• As the CFO, implemented all treasury, controllership, P&L, and corporate administration; directed activities 

involving custodian of funds, securities, and assets of the company. 

• Provided timely and accurate analysis of budgets, financial reports, and financial trends in order to assist the 

team in perfonning their responsibilities. 

• Optimized the handling of bank and deposit relationships and initiated appropriate strategies to enhance cash 

position. 

• Developed a reliable cash flow projection process and reporting mechanism that included minimum cash 

threshold to meet operating needs. 

• Advised from a financial perspective on any contracts into which the company entered. 

• Evaluated the financial structure for continual improvement of the efficiency and effectiveness of the group. 
Michael P. Higgins 

MPH Associates (Huntington Beach, CA) 

Owner/Tax Consultant 

Page Two 

September 1988 - September 1994 

• Consulted with tax clients, including non-profit organizations, and prepared corporate, partnership, and 

individual tax retums and financial statements. 

• Interfaced closely with the IRS; performed monthly financial closings; and conducted tax seminars nationwide. 

Nabisco, Inc. (New York and Califomia) 

Vice President of Finance 

• Hired, trained and supervised senior and staff level accountants. 

March 1972 - September 1988 

• Prepared and filed all corporation tax retums; handled mergers and acquisitions with domestic and intemational 

consolidations. 

• Coordinated audits, consolidated annual financial reports/statements, and prepared budgets. 

• Negotiated favorable banking alTangements for both divisional and corporate entities; prepared/filed SEC 

reports. 

• Implemented operational/procedures manuals; interfaced with human resources in coordinating company 401 K 

plans and ESOP programs; negotiated and instihlted employee benefit programs. 

• Conducted financial seminars and coordinated employee benefit-related material. 

• Represented govemment relations on the West Coast and attended all State hearings affecting corporate 

operations. 

Coopers & Lybrand (New York, New York) 

Staff Accountant 

January 1970 - March 1972 

• Responsibilities included preparing joumal entries, account reconciliation, documenting and evaluating CUlTent 

procedures. 

• Areas of focus included general accounting, fixed assets, and trend analysis. 

• Other duties included review and reconciliation of balance sheets and income statements. 

• Demonstrated initiative in understanding process flows and controls. 

EDUCA TION/CERTIFICATIONS 

Adelphi University - Garden City, New York (1974) 

• M.B.A. in Finance 

University of Dayton - Dayton, Ohio (1969) 

• Bachelor of Science Degree with a Major in Accounting 

InslITance Agent - State ofCalifomia (2009) 

• ~on-resident licenses in Texas, Pem1Sylvania, New York, and New Jersey 

Mortgage Broker - State of Califomia (1994) 

• Y[0I1gage broker's license in six (6) states 

Ce11ified Public Accountant - New York, !\'ew York (1976) 

2 
AVATAR AIRLINES INCORPORATED 

DOT APPLICATION QUESTIONNAIRE 

1.) Please state your name and residence address: 

Name: Mike Higgins 

Address: 3 Cala Moreya 

City, State, Zip: Laguna Niguel, CA 92677 

2nd Address: TBD in Las Vegas 

2.) Title or Position with AVATAR AIRLINES, INC.: Director of Finance 

3.) Number and type of shares of AVATAR AIRLINES, INC. stock owned or to be acquired, if 

any: TBD 

4.) Current Position, Business Address and Telephone: 

Owner, Dayton Capital (office out of home) 949-363-1979 

5.) Are you a U.S. Citizen? 

Yes X No ---

6.) If you are not a U.S. Citizen, please indicate nationality and current immigration status: 

7.) Are you currently an officer, director or major shareholder (5 percent or more of the total 

stock), or do you have any other significant interest in, any air carrier, foreign air carrier, 

common carrier, person substantially engaged in the business of aeronautics or person whose 

principal business is the ownership or control of any such transportation or aeronautic activity? 

Yes No _X_ (None other than an officer of A VA TAR AIRLINES) 

8.) Are you the subject of any pending legal action, or outstanding judgment, involving a claim 

in excess of$5,000.00? 

Yes No X 

If "Yes", please provide date and amount of each jUdgment, and name of each judgment creditor, 

in the space provided in attachment A. 

9.) Are you the subject of any pending legal action, or outstanding judgment, involving a claim 

of less than $5,000.00? 

Yes No X 

If "Yes", describe each complaint, and indicate the current status or final disposition of each 

complaint in attachment A. 
10.) Have you ever been the subject of a fonnal complaint regarding compliance with the 

Federal Aviation Act of 1958, or any order, rule, regulation or other requirement issued pursuant 

to the Act, during the past five (5) years? 

Yes No X 

If "Yes", please describe and indicate disposition or current status of each proceeding in 

attachment A. 

11.) Have you ever been subject of an action taken by the Federal Aviation Administration 

(FAA), involving administrative action, civil penalties or injunctive relief, seizure of aircraft, 

certificate action or criminal penalties during the past ten (l0) years? 

Yes No X 

If "Yes", please describe and indicate disposition or current status of each proceeding in 

attachment A. 

12.) Have you ever been charged with an unfair or deceptive or anti-competitive business 

practices, or any fraud, felony or anti-trust violation, during the past ten (10) years? 

Yes No X 

If "Yes", please describe and indicate disposition or current status of each proceeding in 

attachment A. 

13.) Have you ever been the subject of a consumer complaint proceeding during the past three 

(3) years? 

Yes No X ---

If "Yes", please describe and indicate status in attachment A. 

SIGNATURE: -------------------------------------------------

DATE: ___ September 23, 2010 _____________ _ 
Objective 

Howard S. Levine 

2454 Antrim Irish Drive 

Henderson, Nevada 89044 

Phone: 702.270.2687 

Cell: 702.860.1907 

HRLEVINE@Cox.net 

To secure a position in Accounting/Finance that will utilize my current talents, allow 

me to hone new skills, and meet challenges to accomplish both personal and 

company goals. In addition, enable me to demonstrate my leadership skills as well 

as my ability to work independently. 

Accomplishments - Gaming 

• Financial management responsibility for gaming properties/casino cruises with 

revenues ranging from $13 million to $1 Billion. 

• Development and implementation of audit programs and internal controls 

• Filing of gaming and non-gaming tax returns. 

• Preparation of all financial statements including daily, weekly and monthly 

financial reporting. 

• Federal, NIGC and State regulatory compliance including 6A and Title 31 

reporting. 

• Analytical reports and reconcilements. 

• Implementation of automated Accounting systems while acting as Operations 

Controller for Harrah's Laughlin during a four-month period (7/07 through 10/07). 

• Direct supervision of gaming and non-gaming audits including: Cage, Table 

Gomes, Slots, Race & sports, Hard and Soft count, and Food & Beverage 

departments. 

• Hiring, training and supervision of approximately 20-25 team members. 

Accomplishments - Non-Gaming 

• Financial management of $18.9 million General Fund and $13 million Endowment 

Fund budget for public library. 

• Financial management responsibility including financial reporting, construction 

financing, A/P, A/R, Payroll, and inventories. 

• Financial planning and budget development. 

• Implementation of automated Accounting systems. 

• Internal Audit. 

• Hiring, training and supervision of staff. 

• Maintain practice specializing in small business and individual accounting and 

tax preparation services. 

Page 1 of 2 
Employment History 

Sole Proprietor 

Howard Levine 

Page 2 of 2 

Levine's Accounting & Income Tax Services Las Vegas, NV 1/85 to Present 

Financial Controller, Harrah's, Flamingo, Imperial Palace, Bill's Gamblin Hall and 

O'Shea's Las Vegas, NV 7/05 to 5/10 

Other title held: Director of Special Projects, Las Vegas Regional Finance 

Controller 

Isle of Capri Casinos DBA Pompano Park Racing Pompano Beach, FL 3/04 to 7/05 

Corporate Casino Controller 

Sun Cruz Casinos, LLC Dania, FL 12/02 to 3/04 

Director of finance 

Texas Treasure Casino Cruises, Inc. 

Controller 

Poker Palace Casino, Inc. 

Corporate Accounting Manager 

Primadonna Casino Resorts, Inc. 

Education 

Corpus Christi, TX 

Las Vegas, NV 

Primm, NV 

Masters in Business Administration - Temple University 

B.A. in Accounting - William Paterson College 

Computer Skills 

1/01 to 12/02 

5/99 to 1/01 

7/94 to 5/99 

AS400, Infinium, Lawson Accounting Software, Drake Software, MAS 90, Great Plains, 

Microsoft Excel, Word, Lotus 1-2-3, Word Perfect CMS, HETCMS, Table Touch, Bravo, 

MICROS, SIMCO, GSI, CBS Auto tote System, Infogenesis, Stratton-Warren, 

QuickBooks, COMPEX, EDGAR and ACCPAC. 

References Available on request. 
AVATAR AIRLINES INCORPORATED 

DOT APPLICATION QUESTIONAIRE 

I.) Please state your name and residence address: 

Name: /~vJljv~ ,1 1,~~<//I ]J/f. Address: 2-'fJY /77'v/ p/Zt ....v V' 

City, State. Zip: ~c3/}J <>; /VtY' t7() VV 

2nd Address: 

2.) Title or Position with A VAT AR AIRLINES. INC.: sv1 CrO 

3.) Number and type of shares of AVATAR AIRLINES. INC. stock owned or to be 

acquired, if any, ;6 

4.) Current Position. B~ness Addr.ess and Telephone: L.c:z;:: ~/Yt/totP..t. - ---r:i'" // ) 

UVIr-'t'J /j'cc-ot--h;<J] c/- :t;U~E Irfl"K 1-YJY /f7Y,O',A J./{//rfl{, 

IK~01;;/ (/l/r cf ]u</ 'I / 

5.) Are you a U.S. Citizen? 

yes-P- No __ _ 

6.) If you are not a U.S. Citizen, please indicate nationality and current immigration status: 

7.) Are you currently an officer. director or major shareholder (5 percent or more of the total 

stock). or do you have any other significant interest in, any air carrier, foreign air carrier. 

conunon carrier, person substantially engaged in the business of aeronautics or person 

whose principal business is the ownership or control of any such transportation or 

aeronautic activity? 

Yes 

AIRLINES) 

No -+ (None otherthan an officer of A V ATAR 

8.) Are you the subject of any pending legal action. or outstanding judgment. involving a 

claim in excess of $5.000.00'? 

Yes NoL 
If "Yes". please provide date and amount of each judgment, and name of each judgment 

creditor. in the space provided in attachment A. 

9.) Are you the subject of any pending legal action. or outstandingjudgmenL involving a 

claim of less than $5.000.00? 

~e;v .. d 'b hNOKI:--- d' d' h fi I d' .. j' rt' I es. escn e eac comp amt. an m lcate t e current status or ma ISpOSitlOn 0 

each complaint in attachment A. 

10.) Have you ever been the subject of a fonnal complaint regarding compliance with the 

Federal Aviation Act of 1958. or any order. rule. regulation or other requirement issued 

pursuant to the Act during the past five (5) years? 

Yes No )( 

If ;'Yes". please describe ~cate disposition or current status of each proceeding in 

attachment A. 

II.) Have you ever been subject of an action taken by the Federal Aviation Administration 

(F AA). involving administrative action. civil penalties or injunctive relief, seizure of 

aircraft. certificate action or criminal penalties during the past ten (10) years? 

Yes --- No6 

If "Yes", please describe and indicate disposition or current status of each proceeding in 

attachment A. 

12.) Have you ever been charged \vith an unfair or deceptive or anti-competitive business 

practices. or any fraud. felony or anti-trust violation. during the past ten (10) years? 

Yes NoLIf "Yes", please describe and indicate disposition or current status of each proceeding in 

attachment A. 

13.) Have you ever been the subject of a consumer complaint proceeding during the past 

three (3) years? 

Yes NoL 

If '"Yes". please describe and' 'cate status in attachment A. 

SIGNATURE:_~f+::;f<--;'~ ______________ . __ 

DATE: ---+--~----~--
Michael B. Laikin 

2125 Joy View Lane 

Henderson, NV 89012-4521 

EDUCATION 

University of Wisconsin BA, economics June, 1961 

University of Wisconsin Law School JD February, 1964 

SIGNIFICANT EXPERIENCE AFTER GRADUATION 

702-260-3535 home 

702-361-0505 fax 

702-379-7237 cell 

mbljd(a),aol.com 

Law Clerk, United States District Court, ED Wis., February-October, 1964 

Law Clerk, Supreme Court of Wisconsin, October, 1965-June, 1965 

EMPLOYMENT 

Avatar Airlines, Inc., Vice president, investor relations, January, 2011--

Arbitrator for FINRA (formerly NASD), often serving as panel chair. 

Private practice of law, Milwaukee, WI. Laikin & Laikin, S.C. Primarily transactional matters, 

corporate and business (with some SEC), real estate, including foreclosures, service to area 

banks from time to time. May, 1980 - January, 2000. 

Assistant resident counsel and head of the legal department, assistant vice president and assistant 

secretary, Schwerman Trucking Co., Milwaukee, WI. Responsibilities included SEC 

compliance, stockholder relations, and the general legal matters involving the company (except 

for motor carrier matters, which were handled by resident ICC practitioner). December, 1977 -

April, 1980. 

Private practice oflaw, Laikin, Swietlik & Laikin, Milwaukee, WI. July, 1965 - November, 

1977. 

BAR and RELATED MEMBERSHIPS (while in active practice) 

State of Wisconsin 

District Court, WD Wisconsin 

Seventh Circuit Court of Appeals 

District Court, ED Wisconsin 

District Court, WD Wisconsin 

Court of Claims 

State of New York 
PERSONAL 

President (1988-1992) Wisconsin Society for Jewish Learning, Inc., an educational charity; 

trustee of several client trusts; president of Newport Corporation, a residential cooperative 

apartment building; member of Milwaukee Athletic Club, Milwaukee Yacht Club and 

Milwaukee Estate Planning Council. Involved in the affairs of my home owners association 

including serving on committees. Interests include sailing, travel, community service, theater and 

symphony, and photography. 
702.361.0505 

Ja~\ 0',\2011 11: 16AM 

Michael B Laikin 

r 

AVATAR AIRLJNES INCORPORATED 

DOT APPLICATION QUESTIONAIRE 

1.) Please state your !lume <U1d residence nddrcs:,; 

N<lme: 

Address: 

City. Stale. Zip: 

21ld Address: 

Michael B. lillkln 

2125 Joy View Lane 

Henderson, NV 89(J12-4521 

2,) Title or Position with A V/\TAR .A.1RUNFS. INC.: 

V 1t.·oJ. 'fA...4,.S \~';:-;:t-- :S;)..,~~"'}....llldt~(l..~~Lr;r( 0:11\1..$' 

3.) Number and type of 5harcs of A VAIAR .I-\IRUNES. 1NC. stock owned or to be 

acquired, jf any: tv f;J 'I.J L 

Yes --..l No -.~.-'-.' 

6,) IfYOl1<1rc nUl a C.S. CiliJ'en, please indicate nationality and currt'tlt immigrnti()n statllS; 

7.) Arc you currently an officer. director or major shareholder (5 pert:ent or more of [he total 

stock), or do you lWve any other significant interest in, any air carrier, foreign air carrier, 

common carrier. pcr~on substanti(1li y engaged in the business of aeronalltics OT person 

whose principnl husiness is the ownersliip or control of allY such transportation or 

aerLlI1,lUtil.; aClivilV'.' 

Yes 

AIRLINES) 

(Nolle other than an officer or A \fA TAR 

8.) Arc you The subject of any pending legal (IG/ion. or outstanding judgment, involving a 

claim 111 ~x..:es,> of'SS.O()o.OO: 

p. 1 
Michael B Laikin 702.361.0505 

If --Yes". please provide date and amount of each judgment, nnd name of each judgment 

creditor, in rhe space provided in attachment A. 

9,) Are you t.he subject of any pending legal action. or oUl~"tandingjudgment, involving a 

claim ofless (han $5,OOO.OO? 

Yes 

If '·Yes". d;.:scrihe each 

~ compluint. and indicate the ctlrn.~nt statlls or tlnal disposition of 

each complaint in a(tachment A. 

10.) Havt! you ever been th~ subi~ct of'rl fCYn11itl compJaint regarding compliance with the 

Fcdeml Aviation /\.ct of 1958. OJ' any order. rule. regulation or other requirement issued 

pu.:'Suant to the Ad. during tht: past five (S) years? 

Yes .~ If"Y"s", ple.ase descrihe and indicate disposition or currem statu.'" of ~ach proceeding in 

attachment .J\. 

J J ,) Have you ever been suhj c:el of an a~tioJl taken hy the Federal Aviation AdminislT'cItion 

(FAA), illyolving ndministrative acrinn. civil penallic$ or iejunctivc relief, seizure of 

aircraft, certificate action or criminal pemllties during the pu::;t ten (10) years? 

If'"Yes". 

Yes~_ plea~c describe' and indicate disposit:on or current status of each proceeding in 

al1achment A. 

J 2.) Haw you ever been charged with an unta.ir or decl.-ptive or anti-competi1ive business 

practices, or any fraud. felony or anti-mist \·i0~ation. during the past ten (10) years? 

Jf"Yes". 

Yc:s 

please de-s<.:ribe 

~ and indicate disposition or current ~tatus of each proceeding in 

anachll1cnt A. 

13.) tlavt: you ever ocen [he subject of a consumer compJaint prol!ec:ding during the ra.~t 

three (3) years? 

Yes .~ 

---- If"Yes", please describe and indicate status in atrachment A. 

SIGNATlmE'~_ .. ~ __ ,, ___ ~,, ___ . ___ _ 

DA TJ::: __ :::3:'_~ . .tL. __ .., .... _. :::::> 0, I. _ n ______ _ 

p. 1 
OBJECTIVE 

l'xPERIENCE 

Present 

:DUCATION 

Drew Gordon 

702-806-9999 

To secure an Upper Level Food and Beverage Operations Position with an exciting 

organization, while using my skills, drive and enthusiasm to excel. 

Valet I Bell 

GREEN VALLEY RANCH RESORT August 2010 -

Valet: Responsible for parking and retrieving vehicles, writing tickets, taxi services, and 

providing superior guest service on all levels, plus much more. 

Bell: Assisting guests with baggagelbelongings upon arrival and departure including 

delivery to rooms & pick-up from rooms, writing tickets, providing superior guest 

service on all levels, plus much more. 

Valet for "World Series Of Poker" Season 

RIO HOTEL & CASINO May 2010 - July 2010 

Responsible for parking and retrieving vehicles, writing tickets, entering vehicle 

information into computer, and providing superior guest service on all levels. 

General Manager 

KRISPY KREME January 2010 - July 2010 

Responsible for all operations including production, retail, wholesale, fundraising, 

management and staff. 

General Manager 

SIERRA GOLD February 2008 - May 2009 

Responsible for all operations including all Food & Beverage and Gaming, including all 

Management responsibilities listed below, plus much more. 

Managing Partner 

ROY'S SUMMERLIN RESTAURANT January 2006 - October 2007 

Part owner and responsible for all operations; Driving sales; Implementing sales techniques; 

Marketing strategies; Advertising; Management; Staff; All financials; Management experience 

listed below; and much more. 

Director of Food and Beverage 

KENNEDY & SEDONA & AL'S October 2004 - January 2006 

Managed multiple locations. Responsibilities included: Driving & implementing sales techniques; 

Managing & scheduling staff members; weekly forecasting; P&L; ordering; problem solving; 

business promotions; establishing & maintaining an excellent rapport with clientele; working with 

all staff to build & lead a strong team. 

Manager 

MGM GRAND - NobHiII Restaurant January 2004 - October 2004 

Managed a union, upscale, yet inviting, San Franciscan style restaurant. Responsibilities included 

Over-all restaurant operations; Daily revenue & labor projections; Driving sales; Wine ordering & 

inventory control, Attended numerous extra management training classes; Coordinated with staff 

to insure superior guest service. 

Manager & Captain 

Barefoot Restaurant & Bar - Beverly Hills, CA April 2000 - October 2003 

Supervising, driving sales; managing & scheduling staff & events; bookings; menu planning; 

agenda & goal setting; problem solving; inventory control; balance sheets; establishing & 

maintaining an excellent rapport with clientele which resulted in many repeat customers. 

B.S. Degree: F.S.U. 

Major: Communications Minors: Marketing, Sociology, Theatre 

;KILLS/PERSONAL Team player & motivator; outgoing; energetic; have a positive attitude; strong guest/customer 

relations skills; honest; genuine; responsible; have a strong work ethic; multi-tasker; excellent 

problem solving skills. Strong interpersonal & organizational skills. Excellent written & oral 

communication skills. Create a profeSSional, yet fun work environment. 
A V AT AR AIRLINES INCORPORATED 

DOT APPLICATION QUESTIONAIRE 

J .) Please state your name and residence address: 

Name: DREW (JOT{DC/'J H I"//.r sf . . ~?dress: ?b33 A /e.xcu.,Je r N V ~'l /3 't 

City. State. ZIP: La.! V~JdS ) 

2nd Address: 

2.) Title or Position with AVATAR AIRLINES. INC.: 

V. p. F"OD ~ g £V~R-It~e 

3.) :"lumber and type of shares of AVATAR AIRLINES. f'\le. stock o\vned or to be 

acquired. if any: 

4.) Current Position. Business Address and Telephone: 

5.) Are you a C).S. Citizen? 

Yes X No 

6.) If you are not a U.S. Citizen. please indicate nationality and current immigration status: 

7.) Are you currently an officer. director or major shareholder (5 percent or more of the total 

stock). or do you have any other significant interest in. any air carrier. t()reign air catTier. 

common carrier. person substantially engaged in the business of aeronautics or person 

whose principal business is the o\vnership or control of any such transportation or 

aeronautic activity? 

Yes 

AIRLINES) 

No x (None other than an officer of A VA TAR 

8.) Are you the subject of any pending legal action. or outstanding judgment. involving a 

claim in excess of$5.000.00? 

Yes No X 
If --Yes", please provide date and amount of each judgment. and name of C'ach judgmc:nl 

creditor. in the space provided in attachmem A. 

9.) Arc you the subject of any pending legal action, or outstanding judgment. imoiving a 

claim of less than $5,000.00'.' 

Yes No 

If"Yes", describe each complaint. and indicate the current status or final disposition of 

l'ach complaint in attachment A. 

J (},) Have you ever been the subject of a f()l111al complaint regarding compliance with the 

Federal A \iation Act of 1958, or any order. rule. regulation or other requirement issued 

pursuant to the Act during the past fin' (::; ) ! ears'.) 

Yes No 

If "Yes", please describe and indicate di:-,pusition or current status of each proceeding in 

attachment A. 

J 1.) Have you ever been subject of an action taken by the hderal Aviation Administration 

(FAA), involving administrative action, ci\il penalties or injuncti\c relief~ seizure of 

aircraft, certificate action or criminal penalties during the past ten (10) years') 

Yes ~o X 

If --Yes", please descri be and indicate disposition or current status of each proceeding in 

attachment A. 

12.) Have you ever been charged \\/ith an unfair or decepti\e or anti-eompetitiw business 

practices, or any fraud. felony or anti-trust violation. during the past len ( J 0) years') 

Yes No x: ~------~ 

It' "Yes", please describe and indicate disposition or current status of each proceeding in 

attachment A. 

13.) Have you ever been the subject of a consumer complaint proceeding during the past 

three (3) years? 

Yes No X -~---

If"Yes", please describe and indicate status in attachment A 

DATE: 5- { \