FOG CUTTER CAPITAL GROUP INC.

SECTION 16 FILINGS UNDER SECURITIES EXCHANGE ACT OF 1934

POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that each person whose signature
appears below hereby constitutes and appoints Scott Stevenson
his or her true and lawful agent, proxy and attorney-in-fact,
with full power of substitution and resubstitution, for him or
her and in his or her name, place and stead, in any and all
capacities, to (i) act on, sign and file with the Securities and
Exchange Commission any and all filings on Forms 3, 4 and 5 with
respect to the undersigned's position as an executive officer,
director or ten percent beneficial stockholder of Fog Cutter
Capital Group Inc. pursuant to Section 16 of the Securities
Exchange Act of 1934, as amended, and (ii) take any and all
actions which may be necessary or appropriate in connection
therewith, granting unto such agents, proxies and attorneys-in-
fact, and each of them, full power and authority to do and
perform each and every act and thing necessary or appropriate to
be done, as fully for all intents and purposes as he or she
might or could do in person, hereby approving, ratifying and
confirming all that such agents, proxies and attorneys-in-fact,
any of them or any of his or her substitute or substitutes may
lawfully do or cause to be done by virtue hereof.


/s/ Andrew Wiederhorn
Andrew Wiederhorn