<root>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-63312.pdf</url><release_number>34-63312</release_number>
<release_date>Nov. 12, 2010</release_date>
<respondents>John B. Busacca, III</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-63306.pdf</url><release_number>34-63306</release_number>
<release_date>Nov. 10, 2010</release_date>
<respondents>Steven Altman, Esq. (Corrected)</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-63167.pdf</url><release_number>34-63167</release_number>
<release_date>Oct. 22, 2010</release_date>
<respondents>Gately and Associates, LLC and James P. Gately, CPA (Order Terminating Stay)</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62968.pdf</url><release_number>34-62968</release_number>
<release_date>Sep. 22, 2010</release_date>	
<respondents>Dagong Global Credit Rating Co., Ltd.</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62937.pdf</url><release_number>34-62937</release_number>
<release_date>Sep. 20, 2010</release_date>
<respondents>David G. Ghysels and Kenneth E. Mahaffy, Jr.</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62898.pdf</url><release_number>34-62898</release_number>
<release_date>Sep. 13, 2010</release_date>
<respondents>Leslie A. Arouh</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62894.pdf</url><release_number>34-62894</release_number>
<release_date>Sep. 13, 2010</release_date>
<respondents>Wind Energy America Inc.</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62891.pdf</url><release_number>34-62891</release_number>
<release_date>Sep. 10, 2010</release_date>
<respondents>Joseph Ricupero</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62656.pdf</url><release_number>34-62656</release_number>
<release_date>Aug. 5, 2010</release_date>
<respondents>Gately and Associates, LLC and James P. Gately, CPA</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62649.pdf</url><release_number>34-62649</release_number>
<release_date>Aug. 4, 2010</release_date>
<respondents>BCI Telecom Holding, Inc.</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62645.pdf</url><release_number>34-62645</release_number>
<release_date>Aug. 4, 2010</release_date>
<respondents>Manuel P. Asensio</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62630.pdf</url><release_number>34-62630</release_number>
<release_date>Aug. 3, 2010</release_date>
<respondents>Theodore W. Urban</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/ia-3057.pdf</url><release_number>IA-3057</release_number>
<release_date>Jul. 23, 2010</release_date>
<respondents>James C. Dawson</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62448.pdf</url><release_number>34-62448</release_number>
<release_date>Jul. 2, 2010</release_date>
<respondents>vFinance Investments, Inc. and Richard Campanella</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62427.pdf</url><release_number>34-62427</release_number>
<release_date>Jul. 1, 2010</release_date>
<respondents>Dan Rapoport</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62374.pdf</url><release_number>34-62374</release_number>
<release_date>Jun. 24, 2010</release_date>
<respondents>Luis Miguel Cespedes</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/ia-3040.pdf</url><release_number>IA-3040</release_number>
<release_date>Jun. 18, 2010</release_date>
<respondents>John Gardner Black</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62324.pdf</url><release_number>34-62324</release_number>
<release_date>Jun. 18, 2010</release_date>
<respondents>Michael Frederick Siegel</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62315.pdf</url><release_number>34-62315</release_number>
<release_date>Jun. 17, 2010</release_date>
<respondents>Manuel P. Asensio</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62257.pdf</url><release_number>34-62257</release_number>
<release_date>Jun. 10, 2010</release_date>
<respondents>Lasersight, Inc., et al., Loehmann's, Inc. (Order Dismissing Loehmann's, Inc. From Proceeding)</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62178.pdf</url><release_number>34-62178</release_number>
<release_date>May 26, 2010</release_date>
<respondents>John M.E. Saad</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-62055.pdf</url><release_number>34-62055</release_number>
<release_date>May 6, 2010</release_date>
<respondents>Gregory S. Profeta</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-61967.pdf</url><release_number>34-61967</release_number>
<release_date>Apr. 23, 2010</release_date>
<respondents>PennMont Securities and Joseph D. Carapico (Order Granting Motion to Dismiss Application for Review)</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/33-9118.pdf</url><release_number>33-9118</release_number>
<release_date>Apr. 23, 2010</release_date>
<respondents>John A. Carley, Eugene C. Geiger, Thomas A. Kaufmann, Edward H. Price and Christopher H. Zacharias (Order Dismissing Fraud and Reporting Allegations)</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/admin/2010/34-61928.pdf</url><release_number>34-61928</release_number>
<release_date>Apr. 16, 2010</release_date>	
<respondents>Diane M. Keefe</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/ia-3015.pdf</url><release_number>IA-3015</release_number>
<release_date>Apr. 13, 2010</release_date>
<respondents>John Gardner Black and Devon Capital Management (Order Denying in Part and Granting in Part Petition to Set Aside Bar Order)</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-61791.pdf</url><release_number>34-61791</release_number>
<release_date>Mar. 26, 2010</release_date>
<respondents>Timothy P. Pedregon, Jr.</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-61790.pdf</url><release_number>34-61790</release_number>
<release_date>Mar. 26, 2010</release_date>
<respondents>Phillip J. Milligan</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-61561.pdf</url><release_number>34-61561</release_number>
<release_date>Feb. 22, 2010</release_date>
<respondents>Consumers Financial Corporation</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-61541.pdf</url><release_number>34-61541</release_number>
<release_date>Feb. 18, 2010</release_date>
<respondents>Edward J. Jakubik, Jr.</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-61506.pdf</url><release_number>34-61506</release_number>
<release_date>Feb. 4, 2010</release_date>
<respondents>Don Warner Reinhard (Order Denying Summary Affirmance and Remanding for Additional Proceedings)</respondents></commission_opinion_order>
<commission_opinion_order>
<url>http://www.sec.gov/litigation/opinions/2010/34-61449.pdf</url><release_number>34-61449</release_number>
<release_date>Feb. 1, 2010</release_date>
<respondents>Janet Gurley Katz</respondents></commission_opinion_order>
</root>