Second Medical Opinions (SMO), PLC, was created to provide consultation services to hospitals, the pharmaceutical industry, the health insurance industry, attorneys and people in general. Hospitals need also professional non clinical advise in multiple areas including but not limited to Clinical Documentation Improvement, Level of Care Reviews, and Patient Safety Indicator case reviews. SMO provides those services. The pharmaceutical industry is always in need for consultants who have experience with medications in the clinical and research fields. The health insurance industry also needs the consulting services of physicians familiar with the revenue cycle and who are able to determine the appropriate level of care that the patient would have needed based on a chart review. Attorneys commonly require Medical and Nursing Expert Witnesses who can analyze a patient's chart and provide initial case reviews, depositions and be able to appear in court. Last, but not least, SMO can provide second opinion consultation services to .people who have received professional medical advice, but need and want further information.