Patricia Donoghue has over 20 years of experience in the leasing industry and has become an industry leader in accounting for structured financial products.  Until recently Pat was the Vice-President, Financial Structuring, at BTM Capital Corporation in Boston where she specialized in structuring debt and equity products, international and cross border transactions, and mergers, acquisitions and joint ventures.  She is a member of the Financial Accounting Committee of the Equipment Leasing Association and keeps in regular contact with US and international standards setters in regard to lease accounting standards and practices.  Ms. Donoghue earned a BA from Stonehill College, an MS from Syracuse University and an MBA in Finance from the University of Maryland.  She is a registered NASD Financial and Operations Principal.