penalties; and permanently barring him from acting as an officer or director of any issuer that has a class of securities registered pursuant to Section 12 of the Exchange Act or is required to file reports pursuant to Section 15(d) of that Act; and
(g) providing such other relief as may be appropriate.
Date: March 26, 2007__________________
John D. Worland, Jr. (JW1962)
Securities and Exchange Commission
Christopher Conte100 F Street, N.E.
Mark KreitmanWashington, D.C. 20549
David FielderTel: 202-551-4438
James Eichner Fax: 202-772-9246
Securities and Exchange CommissionWorlandJ@sec.gov
Robert B. BlackburnH. Michael Semler (HS2943)
Associate Regional DirectorSecurities and Exchange Commission
Securities and Exchange Commission100 F Street, N.E.
Room 437Washington, D.C. 20549
3 World Financial CenterTel: 202-551-4429
New York, New York10281-1022Fax: 202-772-9246
Attorneys for Plaintiff