Frank Thomas Muraca

Frank is a Partner at S&P Capital. Frank manages the firm’s financial and regulatory operations and works closely w/business owners to assist w/daily financial operational management, financial health, reporting, cash flow management, cost containment, debt management, and targeted growth initiatives. In addition, Frank manages oversight of all business valuations and has spent nearly 40 years providing financial advisory services to lenders, equity holders, and potential business acquirers. Frank specializes in financial reporting, business valuation, and audit/Quality of Earnings review management.


Prior to entering the M&A field, Frank began his storied professional career as an auditor right out of college for Price Waterhouse in 1988. He brought cutting edge technology to Gardei, Inc in 1991 by streamlining operations which created modernized efficiencies, new growth, and previously unrealized profitability. Frank became President of his family’s operation in 1992 and drove growth 5x beyond its original size. In 1997, Frank led the American Coaster Company/Ad Mat merger which brought together the largest companies industry wide from both North & South America. Frank became the CEO of Katz Americas in 2007. Frank divested his interest in the coaster manufacturing industry in 2013 and has owned several businesses since in industries from promotional marketing to stone fabrication.


Frank hails from North Tonawanda, New York and graduated w/a BA in Accounting from Niagara University (1988) and owns an MBA from Canisius University (1995). Frank’s been a self-proclaimed member of the (Buffalo) Bills Mafia for over 50 years. Ask him about the 1990 AFC Championship Game sometime. He helped carry one of the goalposts to the owner’s box after the game. He really did that.