SEC Enforcement Actions

Donald Barry Tamres

Robert C. Ingradia

Peter T. Caserta, Salvatore Marino and Dana C. Verrill

William Grabske, Robert Pocsik and Ralph Widmaier

Samuel M. Fodale

Ilan Arbel and David Melillo

Lee E. Gahr and Chill Tech Industries, Inc.

Robert D. Poirier, Robert J. Palm, James R. Vincent and Richard E. Wensel

Brian E. Pridgeon, Stephon A. Carradine, and Craig L. Smith

Alpha Telcom, Inc., American Telecommunications Company, Inc., Strategic Partnership alliance, LLC, SPA Marketing, LLC, Paul S. Rubera, Robert A. McDonald, Ross S. Rambach and Mark E. Kennison

Lewis Allen Rivlin, Edwin Earl Huling III, and Alfred Huascar Velarde, as defendants; and Z-Finance, S.A., Anthony P. Zioudas, Hedley Finance Ltd., Christian Dante,and Chrysanthos Chrysostomou, as relief defendants

Michael D. Richmond

Vincent Napolitano; Robert Breed

James A. Anderson

American Healthcare Providers, Inc., Arthur W. Wheeler, Lars M. Kram, Angel L. Lorie Jr., Luis F. Lorie, and Michael Anthony Lester

PacketSwitch.com, Inc. and Steven A. Ristau

Kirk I. Koskella, O. Jay Neeley and ELTC Limited

Richard I. Berger and Donna M. Richardson

USA Detergents, Inc. and O'Sullivan Graev & Karabell, LLP

Alan Brian Bond, Robert I. Spruill and Albriond Capital Management, LLC

Harris Dempsey Ballow, Christopher Harless, Murry Shepherd and Diane L. Johnson

Job Kjell Hovik

Mark Simeon Jakob

Christopher Wolf

Robert N. Taylor.

Edward R. Voccola

Dana C. Giacchetto and the Cassandra Group, Inc.

Craig Scanlon and Scanlon & Associates, Inc.

Phoenix Telecom, L.L.C., Jerold Benjamin Clawson, Jerry Deland Beacham and H. Ellis Ragland, Jr.

TLC Investments & Trade Co., TLC America, Inc. dba Brea Development Company, TLC Brokerage, Inc. dba TLC Marketing, TLC Development Inc., TLC Real Properties RLLP-1, Cloud & Associates consulting, Inc., Ernest F. Cossey, Gary W. Williams, and Thomas G. Cloud

Elliot Lavigne

William F. Buettner, Mark D. Kirstein and Amy S. Frazier

Larry Biggs, Jr., Donald McLellan and Leslie D. Crone

Robert G. Herndon

Ralph Glasgal

Aurora Foods Inc., et al.

Arash Aziz-Golshani et al. and Arash Molayem

Richard T. Hammack

Alan Myles Dornfeld

Benjamin Franklin Co., et al.

Jon F. Williams

David Morgenstern, Fred Morgenstern, Bernadette Stevens, and Amquest International, Ltd.

One or More Unknown Traders of Options on Common Stock of Ralston Purina Co.

David E. Lipson

Claude Cossu

Dean W. Rowell

Telsys Communications, Inc., Home Shopping Partners and Eleazar I. Heracleopolis

Loch Harris Inc.

Mark Simeon Jakob

Timothy S. Vasko, Edward B. Williamson and Michael J. Schuchard

David Fitzgerald and Pacific Gensis Group, Inc.

Timothy J. Sullivan, James G. Appleton, Lance P. Lins and James A. Budzinski

In Shig Ahn

Steven Eichenholz

Colleen M. Millsap

Allan G. Kern, Yale Hirsch, and Malcolm McGuire III

Lorraine K. Cassano

Benjamin Franklin Cook, et al.

Web Hosting Headquarters Partnership, Donald E. Rhoades, Kenneth R. Grossfeld, Wayne L. Prichason, Eduardo Villar, and Karyn Miller, et. al.

One or More Unknown Traders of Options on Common Stock of Ralston Purina Co.

Home Shopping Partners, Telsys Communications, Inc., and Eleaszer I. Heracleopolis

John Westergaard, et al.

Evelyn Litwok and Dalia Eilat

Itex Corporation, Terry L. Neal, Michael T. Baer, Graham H. Norris, Cynthia Pfaltzgraff and Joseph M. Morris

Kultivar, Inc., MedCom Health Products, Inc., Southport S.D.G., Inc., Sidney A. Johnson and Leslie H. Fleishman

Michael L. Smirlock and LASER Advisers Inc.

International Business Machines Corporation

Donna Yun & Jerry Burch

Franklin W. Brooks and John L. Gardner

Keith Greenberg and Coyote Consulting and Financial Services, LLP

Phillip H. Ezell, individually and doing business as 21 st Century Funding

Paul J. Silverster, et al.

Robert N. Young

David Shane Lewis

Alan C. Gibbons

Michael Jerry Saylor, Sanjeev Kumar Bansal and Mark Steven Lynch

Lawrence B. Irwin, James D. Cooper, III and Burton Financial Management Associates, Inc.

Arthur Bruce Bahlav and Frank J. Fascano

Marco G. Fiore, Jr., Benjamin v. Salmonese, Jr., Thomas DeCeglie, David C. Lavender, and Peter C. Restivo

Michael D. Richmond, individually, Michael D. Richmond d/b/a Liberty Network, Royal Meridian International Bank, Meridian Monetary Services, Inc., William Duke, Meridian Management Services, LLC., K. Bruce Nuckols, Anthony Garry, Thomas Connolly, and as Relief Defendants, Zone Productions, Inc., Terry Koontz and Marianne Clark and Linda Mitchell as Trustees for Purr Trust

Lorraine K. Cassano

Perennial Fund I LP, et. al.

Eugene J. Yelverton, Jr.

Michael G. Sargent, et. al.

Global Financial Traders, Ltd., et al.

Topz 3, LLC, et. al.

Linktel Communications, Inc., Jeffrey S. Altman, and T.P.C. Communications, Inc.

Sam M. Antar, et. al.

ETS Payphones, Inc. and Charles E. Edwards

Stephen J. Cowley

Brycar Financial Corporation and Bryan J. Ega, Defendants, and Carol A. Egan, Relief Defendant

Tamarack Funding Corp. and Garry P. Isaacs

Concord Capital Enterprise, DBA Concord Capital Inc. and Concord Capital Enterprises, Scott Yoshizumi, Ann Ta, and Dionisia Pappas

Philip L. Choy

Jeffrey L. Leach, Hubert A. Leach and LMC Assets Corp.

Brian Jackson, Jeremiah Hegarty, Lauri Hegarty and Michael Bosse

Andrea Caputo and Gerard J. Bell

Robert C. Schuster

Internet Capital Holdings, Inc., Internet Capital Holdings II, Inc., William E. Griffis and Peter J. Buzanis

Milan Capital Group, Inc., Investment Offices d/b/a AC Financial, Inc., Ira A. Monas, Michael Irwin Lamhut, Jason M. Cope, Rita A. Monas, Jennifer Monas, Sands Point International Corp., Douglas H. Monas, Michael's Capital Consultants, Inc., and HWK Consultants, Inc