Michael Moscarelli

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

Most SPAC sponsors don't realize a fairness opinion isn't just a checkbox — it's the line of defense between you and the entire fairness standard if your deal lands in litigation. Michael Moscarelli, Vice President in Houlihan Capital's Valuation and Financial Advisory practice, joins Mike Blankenship to break down what every SPAC sponsor needs to understand about fairness opinions before the BCA vote. From the post–Multi-Plan shift in Delaware litigation exposure, to per-share allocation analy...

Guest: Michael Moscarelli

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