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HOUSTON — Matthew Deal and Mark Sikes, formerly of Lewis Realty Advisors have launched a new firm, Deal • Sikes & Associates. Headquartered in Houston, the new company will focus on real estate valuation and counseling. The firm provides expert opinions of market property values in court proceedings, and it also provides valuation and counseling services to clients for traditional appraisal project, including, lending, tax estate planning, ad valorem tax, bankruptcy, foreclosure and other services. Due to the current economy, the firm will also provide counseling to clients wishing to acquire property and to lenders seeking advice for asset management and property disposition. The new company will be located at 3901 Bellaire Blvd.