UNITED STATES OF AMERICA Before the SECURITIES AND EXCHANGE COMMISSION SECURITIES EXCHANGE ACT OF 1934 Release No. 38931/ August 13, 1997 ADMINISTRATIVE PROCEEDING File No. 3-9322 _____________________________ In the Matter of : :ORDER MAKING FINDINGS COMBINED COMPANIES :AND IMPOSING REMEDIAL INTERNATIONAL CORP. :SANCTIONS BY DEFAULT _____________________________: Combined Companies International Corp. is in default under the Securities and Exchange Commission's ( Commission ) Rules of Practice, Rules 155, 220(f), and 221(f), 17 C.F.R.  201.155, 201.220(f) and 201.221(f) (1996), because it failed to file an answer to the Order Instituting Proceedings ( OIP ), which the Commission issued on May 29, 1997; it failed to participate in the prehearing conference scheduled for July 22, 1997; and it failed to file a response to the Order to Show Cause, which I issued on July 24, 1997. Accordingly, I find that the allegations in the OIP are true: A.On or about December 8, 1993, Combined Companies International Corp. ("CCIC"), formerly known as Nuclear Airships and Cargo, Inc. and EMS Products International Corp., filed with the Commission a registration statement on Form 10, to which CCIC filed an amendment on March 21, 1994, pursuant to Section 12(g) of the Securities Exchange Act of 1934 ("Exchange Act"), to register its common stock. B.CCIC has failed to comply with Section 13(a) of the Exchange Act and Exchange Act Rules 13a-1 and 13a-13 while its common stock was registered with the Commission in that it has not filed: an Annual Report on Form 10-K for its fiscal year ended December 31, 1996, a Quarterly Report on Form 10- Q for the quarter ended September 30, 1996, and a Quarterly Report on Form 10-Q for the quarter ended June 30, 1996. C.CCIC has failed to comply with Exchange Act Rule 12b-25 while its common stock was registered with the Commission in that it has not filed Notifications of Late Filing with the Commission with respect to any of the delinquent required reports it has not filed as referenced in Item B. above. D.Merle S. Finkel issued audit reports on CCIC's financial statements for its fiscal years ended December 31, 1992, December 31, 1993, December 31, 1994, and December 31, 1995. On March 11, 1997, Finkel withdrew each of ======END OF PAGE 1====== those audit reports notifying CCIC that "they should not be relied upon." CCIC has failed to amend its prior filed 10-Ks to include audited financial statements in violation of Section 13(a) of the Exchange Act and Exchange Act Rule 13a-1. I further find that it is in the public interest to revoke the registration of the common stock of CCIC pursuant to Section 12(g) of the Exchange Act. Accordingly, I ORDER that the registration of the common stock of Combined Companies International Corp. is hereby revoked, effective immediately, pursuant to Section 12(g) of the Securities Exchange Act of 1934. _________________________ G. Marvin Bober Administrative Law Judge ======END OF PAGE 2======