Securities and Exchange Commission
Washington, D.C.

SECURITIES ACT OF 1933
Rel. No. 8388 / February 18, 2004

SECURITIES EXCHANGE ACT OF 1934
Rel. No. 49271 / February 18, 2004

Admin. Proc. File No. 3-11010

NOTICE THAT INITIAL DECISION HAS BECOME FINAL

The time for filing a petition for review of the initial decision in this proceeding has expired. No such petition has been filed by Kevin H. Goldstein and Jackwest Corporation, and the Commission has not chosen to review the decision on its own initiative.

Accordingly, notice is hereby given, pursuant of Rule 360(e) of the Commission's Rules of Practice, that the initial decision of the administrative law judge*/ has become the final decision of the Commission with respect to Kevin H. Goldstein and Jackwest Corporation. The order contained in the decision is hereby declared effective. That order (a) ordered Goldstein and Jackwest to cease and desist from committing or causing violations of Sections 17(b) of the Securities Act of 1933 and 10(b) of the Securities Exchange Act of 1934 and Exchange Act Rule 10b-5; (b) barred Goldstein from association with any broker or dealer; (c) ordered Goldstein to pay a civil penalty of $120,000; (d) ordered Goldstein and Jackwest to disgorge $516,000, plus prejudgment interest in the amount of $142,409; and (e) ordered Goldstein and Jackwest to pay postjudgment interest on all funds owed paid at the rate established under 28 U.S.C. §1961(a).

The payment of disgorgement, interest, and civil penalty shall be made to the United States Treasury within 30 days from the date of this notice. The payment shall be: (a) made by United States postal money order, certified check, bank cashier's check, or bank money order; (b) made payable to the Securities and Exchange Commission; (c) mailed to the Comptroller, Securities and Exchange Commission, 6432 General Green Way, Mail Stop 0-3, Alexandria, Virginia 22312; and (d) submitted under cover letter that identifies Goldstein and Jackwest as respondents in this proceeding, as well as the Commission's case number. A copy of said cover letter and money order or check shall be sent to the Commission's Division of Enforcement, directed to James A. Howell and Craig M. Hughes, U.S. Securities and Exchange Commission, San Francisco District Office, 44 Montgomery St., Suite 1100, San Francisco, California 94100.

For the Commission by the Office of the General Counsel, pursuant to delegated authority.

Endnotes

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*/ Kevin H. Goldstein and Jackwest Corporation, Initial Decision Rel. No. 243 (Jan. 16, 2004), ___SEC Docket___.

http://www.sec.gov/litigation/aljdec/33-8388.htm