Securities Exchange Act of 1934
Release No. 50556 / October 18, 2004

Admin. Proc. File No. 3-11711


In the Matter of

Michael Rosoff,

Respondent.



:
:
:
:
:
:
:
:
:

ORDER OF SUSPENSION PURSUANT TO RULE 102(e)(2) OF THE COMMISSION'S RULES OF PRACTICE

I.

The Securities and Exchange Commission deems it appropriate to issue an order of forthwith suspension of Michael Rosoff ("Rosoff") pursuant to Rule 102(e)(2) of the Commission's Rules of Practice [17 C.F.R. § 201.102(2)].

II.

FINDINGS

The Commission finds that:

A. Rosoff was licensed to practice law in the State of New York in March 1977.

B. On October 12, 1999, the United States District Court for the Southern District of New York entered an order convicting Rosoff of conspiracy to commit securities fraud, obstruction of justice and perjury and sentenced him to 87 months imprisonment, which he is currently serving. United States v. Mitchell Brater and Michael Rosoff 97 Cr 336 (MGC) (S.D.N.Y.).

C. On July 6, 2000, disciplinary proceedings in New York by the First Department of the Appellate Division resulted in Rosoff's disbarment.

III.

ORDER IMPOSING SANCTIONS

In view of the foregoing, the Commission finds that Rosoff has been convicted of a felony and disbarred within the meaning of Rule 102(e)(2) of the Commission's Rules of Practice. Accordingly, IT IS ORDERED, that Rosoff is forthwith suspended from appearing or practicing before the Commission as an attorney.

By the Commission.

Jonathan G. Katz
Secretary