SEC Enforcement Actions

Martin J. Druffner, et al.

Internet Telecommunications Albany System SMR, et al.

Ian Schottlaender

Carl R. Rose, et al.

Stand-By Systems, Inc. et al.

Levine, Hughes, and Mithuen, Inc.

MX Factors LLC, BBH Resources LLC, JTL Financial Group LLC, Richard M. Harkless, Daniel J. Berardi, Jr., Thomas Hawkesworth, and Randall W. Harding

D.W. Heath & Associates, Inc., Private Capital Management, Inc., Private Collateral Management, Inc., PCM Fixed Income Fund I, LLC, Daniel William Heath, And Denis Timothy O'Brien

Richard A. Causey, Jeffrey K. Skilling and Kenneth L. Lay

ABB Ltd

Robert A. Kasirer, et al.

Eduardo Masferrer, Juan Carlos Bernace and John M.R. Jacobs

Dennis A. Bakal, et al.

Siebel Systems, Inc., Kenneth A. Goldman and Mark D. Hanson

Geek Securities, Inc., Geek Advisors, Inc., Kautilya "Tony" Sharma, and Neal R. Wadhwa

Darren Silverman and Matthew Brenner

James Mulhearn, Damian Delgado, and Adrian Balboa

Camilo Pereira a/k/a Camilo Agasim-Pereira

Virtual Cash Card LLC d/b/a Virtual Cash, Eric L. Turner, Kenneth M. May, Omni Advertising, Inc., Anthony Joseph Pinone (Defendants) and Virtual Cash Card International, Inc., Omni Advertising and Marketing, Inc., Kenance Consulting, Inc. (Relief Defendants)

Frederick W. Wall

Measurement Specialties, Inc., and Kirk J. Dischino

FairPax.com, FairPax, Inc. and John Does 1-5

J. Thomas Talbot

Guillermo Garcia Simon, et al.

Wilmington Trust Company

Gemstar-TV Guide International, Inc.

Arthur A. Goodwin, William J. Burke and Christopher P. Whalen

Michael L. Hershey, Robert D. Lear, Landis Associates, LLC, And Tremont Medical, Inc.

Augustine M. Cruciotti

Helvetia Pharmaceuticals, Inc., Richard A. Anders, Nicholas Bachynsky, Arthur Scheinert, and Laurence Dean

Steven L. Haggerty

Conrad P. Seghers And James R. Dickey

Thomas M. Gibson, et al.

Victor Jacobowitz, et al.

Kenneth R. Ward

Bruce Hill, et al.

Fiore J. Gallucci, Ronald A. Manzo, and Gary B. Taffet

C+ Capital Management, LLC & Won Charlie Yi

Prabhat K. Goyal

John P. Miller

Frederick David Jones and Mark Godden

Ives Health Co. Inc., M. Keith Ives, Michael Harrison and James Kosta

Greg Waring and Craig Treloar

Schering-Plough Corporation

i2 Technologies, Inc.

Scott Alexander Gryskiewicz

Geek Securities, Inc., Geek Advisors, Inc., Kautilya "Tony" Sharma, and Neal R. Wadhwa

Global Timber Corporation, Stephen J. Sand, Jose F. Garcia, Jonathon Bentley-Stevens, David A. Kirk, and Pamela J. Vega

Leonard Alexander Ruge, et al.

Symbol Technologies, Inc., Tomo Razmilovic, Kenneth Jaeggi, Leonard Goldner, Brian Burke, Michael DeGennaro, Frank Borghese, Christopher DeSantis, James Heuschneider, Gregory Mortenson, James Dean and Robert Donlon

Paul Melvin Henson, Jr. and Lance Turner Fair

Motorcar Parts & Accessories, Inc, and Peter Bromberg

Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey

Del Global Technologies Corp., Inc., Leonard A. Trugman, Michael H. Taber, David Engel, Seymour Rubin, and David Michael

C+ Capital Management, LLC & Won Charlie Yi

Frank M. Bergonzi, Martin L. Grass, And Franklin C. Brown

Frank M. Bergonzi, Martin L. Grass, and Franklin C. Brown

John A. Furutani

Thomas A. Sebastian

Ocumed Group, Inc., Alfred R. Caggia and Louise A. Cummings

D.W. Heath & Associates, Inc., Private Capital Management, Inc., Private Collateral Management, Inc., PCM Fixed Income Fund I, LLC, Daniel William Heath, and Denis Timothy O'Brien

Donald A. English, et al. and E-Biz Ventures, et al.

Gabor S. Acs and Penny King Holdings, Inc.

Michael J. Rivers And Thomas E. Hall

Paula H. Rieker

LNB Bancorp, Inc., Gary C. Smith, Thomas P. Ryan, Gerald S. Falcon and Thomas H. Eschke

Daniel D. Dyer and Oxbow Capital Partners, LLC

Ed Johnson and Merl Holdings, Inc.Com

Warren Asset Management, LLC, DG Private Investment Fund, LLC, and Weldon R. Warren individually and d/b/a Dynamic Financial Management

Lucent Technologies Inc., Nina Aversano, Jay Carter, A. Leslie Dorn, William Plunkett, John Bratten, Deborah Harris, Charles Elliott, Vanessa Petrini, Michelle Hayes-Bullock, And David Ackerman

Cosmo Corigliano, CPA

New Energy Corp., Tor Ewald, Geneva Financial Ltd., Marcelino Colt aka Marcelino Colt Vasquez, Magnum Financial, LLC, Michael S. Manahan, Bld Trust, Barclay Davis, Loretta Davis, Burke T. Maxfield, York Chandler, and Hector Campa Acedo

Brett G. Brubaker and Abraham & Sons Capital, Inc.

Toks, Inc. and Ade O. Ogunjobi

Luis Giro

Barry Reed and James Hammonds

Premier Marketing & Investments, Inc., and Nicholas Roblee a/k/a Nicholas Richmond

James Murphy, Robert Lockwood, Gilboa Peretz

Charles Dwain Davis, Jr.

James J. Farley and Shelley J. Farley

William S. Finkelstein and PricewaterhouseCoopers LLP

Sam Leopold, Richard R. Ross, Phillip D. Teal, James T. Montrose, Norman B. Cowgill, Jay S. Ozer, And Bradley J. Schmidt

D.W. Heath & Associates, Inc., Private Capital Management, Inc., Private Collateral Management, Inc., PCM Fixed Income Fund I, LLC, Daniel William Heath, And Denis Timothy O'Brien

Emery W. Harris

Bruce Hill, et al.

Van T. Dinh

PIMCO Advisors Fund Management LLC, PIMCO Advisors Fund Management LLC, PEA Capital LLC f/k/a/ PIMCO Equity Advisors LLC, PIMCO Advisors Distributors LLC, Stephen J. Treadway, and Kenneth W. Corba

Mutual Benefits Corp., et al.

Chicago D&P, Inc., Patricia Morgen, and Shalom Gibson

Moore Stephens Chartered Accountants (United Kingdom) and Peter D. Stewart, A Partner, Sanctioned by Institute of Chartered Accountants in England and Wales for Failures in Connection with Audits of Financial Statements Filed with the SEC

Michael A. Ofstedahl, et al.

Dean S. Thomassen

Michael W. Gullion in the Matter of Gold Banc Corporation, Inc.

Phillip E. White

D.W. Heath & Associates, Inc., Private Capital Management, Inc., Private Collateral Management, Inc., and PCM Fixed Income Fund I, LLC, Daniel William Heath, and Denis Timothy O'Brien

Carnegie International Corporation, et al.

Gordon J. Rollert

Barry Richard Kusatzky in the Matter of California Amplifier, Inc

Paul Howe Noe, et al.

James E. Reid