Michael Moscarelli

Michael Moscarelli Profile Photo

Vice President

Michael Moscarelli is a Vice President in Houlihan Capital's Valuation and Financial Advisory practice. Mr. Moscarelli performs valuation analyses for financial reporting (ASC 820, 718, 805, and 350), tax, strategic planning, and transaction opinion (fairness, solvency, and capital adequacy) purposes. He has experience performing a variety of valuation engagements for private and public companies across biotechnology, cryptoassets, SaaS, telecom, CPG, SPACs, and a variety of niche industries. He is heavily involved with the firm's SPAC fairness opinion practice and has delivered fairness opinions for transaction across a variety of industries.

Prior to Houlihan Capital, Mr. Moscarelli was an Analyst with Centri Business Consulting’s valuation group focusing on business valuation and complex securities valuation for tax and financial reporting purposes.

May 8, 2026

The Fairness Opinion Process SPAC Sponsors Should Know — Michael Moscarelli

Houlihan Capital's Michael Moscarelli on why a fairness opinion is a SPAC sponsor's line of defense in litigation, from post-Multi-Plan Delaware exposure to per-share allocation.