UNITED STATES OF AMERICA
before the
SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934
Rel. No. 45923A

Admin. Proc. File No. 3-9458

In the Matter of SANDRA K. SIMPSON c/o Seth T. Taube, Esq. McCarter & English, LLP Four Gateway Center 100 Mulberry Street Newark, New Jersey 07102 and DAPHNE ANN PATTEE c/o Walter Baumgardner, Esq. Musilli, Baumgardner, Wagner & Purcell, P.C. 24000 Greater Mack Avenue St. Clair Shores, Michigan 48080

ERRATUM

The syllabus accompanying the Commission's opinion in this proceeding issued May 14, 2002, is hereby corrected to reflect the Commission's order and accompanying opinion, where the Commission ordered that Simpson and Pattee disgorge, jointly and severally, $33,769.21 plus prejudgment interest.

Jonathan G. Katz
Secretary

http://www.sec.gov/litigation/opinions/34-45923a.htm