Gardiner & Rauen, Inc. was founded in 1968 by Charles Gardiner following the sale of his food processing company to W.R. Grace, a N.Y.S.E. company and joined by Patrick Rauen in 1977 following the sale of his manufacturing company to Litton Industries, Inc. also a N.Y.S.E. company. The Gardiner & Rauen firm now has additional full time professionals plus a support staff to serve their clients in merger and acquisition assignments primarily representing sellers but also search assignments for prospective buyers and preparing business valuation