EXHIBIT A

Philip W. Goldsmith may, through his position as Chairman of Goldsmith & Harris
Incorporated ("G&H"), a broker-dealer registered under Section 15 of the
Securities Exchange Act of 1934 and an investment adviser registered under
Section 203 of the Investment Advisers Act of 1940, be deemed a control person
of G&H.

Philip W. Goldsmith may, through his position as Managing Director of Goldsmith
& Harris Asset Management LLC ("GHAM"), an investment adviser registered under
Section 203 of the Investment Advisers Act of 1940, be deemed a control person
of GHAM.

The amount of shares of common stock of Breeze-Eastern Corporation (the
"Security") beneficially owned by Mr. Goldsmith which are not attributable to
Mr. Goldsmith by virtue of his position as Chairman of G&H, or Managing Director
of GHAM, amount to less than 1% of the total outstanding shares of the Security.


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