Thomas P. Brennan is Senior Vice President and Audit Director at Empire State Development (ESD). Mr. Brennan is a CPA with more than 30 years of audit experience, the last nine years in the public sector as ESD’s Audit Director. Prior to joining the ESD, Mr. Brennan spent five years with Pannell Kerr Forster, CPA’s, a mid‐size CPA firm in NYC, eleven years at JPMorgan Chase, with seven of those years as Audit Vice President and 4 of those years as Audit Director of one of its new subsidiaries, five years at CrossLand Bank, as its Assistant Audit Director and three years at EAB as an Audit Manager. Mr. Brennan has an MBA in Finance from Hofstra University.