Pellegrino & Associates, LLC is a boutique valuation company with a specialty in software and intellectual property valuations that include patents, copyrights, trademarks, and trade secrets. Formed in 2003, P&A focuses on building credible valuations for companies for a variety of purposes. P&A has been honored to work with small and large private and publicly traded companies across the globe. P&A is proud to include the likes of corporate leaders such as IBM, Sony, American Express, Lockheed Martin, Duke Energy, Liberty Mutual Insurance, Rolls-Royce North America, Ascension Healthcare, and General Electric among its clients, as well as promising revolutionary startups. P&A has valued intellectual properties as diverse as orphan drugs and medical devices to the publicity rights for the gunslinger John Dillinger. P&A has found that the company’s work stands on its own under scrutiny, both with the IRS and in litigation.