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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)

Of CounselSecurities 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

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