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 Tiffany Wiederhorn, Scott Stevenson and
Michael Angel 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 A. Wiederhorn
Name: Andrew A. Wiederhorn