Administrative Proceeding File No. 3-15012

Respondents

Hatfield, S.W., CPA Hatfield, Scott W., CPA


Release Date	Release Number	Other Release Numbers	Name of Document
Dec. 5, 2014	34-73763	AAER-3602	Opinion of the Commission
March 31, 2014	34-71833	AAER-3547	Order Directing the Filing of Additional Briefs
Oct. 22, 2013	34-70738		Order Granting Petition for Review and Scheduling Briefs
Sept. 10, 2013	504		Initial Decision
Sept. 6, 2012	34-67793	AAER-3415	Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Sections 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commissions Rules of Practice


Release Date	Release Number	Other Release Numbers	Name of Document
Oct. 1, 2013			Division of Enforcement's Petition for Review
Nov. 21, 2013			Division of Enforcement's Brief ISO Petition for Review of Initial Decision and Appendix in Support of Its Brief
Jan. 6, 2014			Division of Enforcement's Reply Brief ISO Petition for Review of Initial Decision
April 15, 2014			Division of Enforcement's Supplemental Brief in Support of Petition for Review of Initial Decision
Sept. 10, 2013			Initial Decision
Sept. 6, 2012			Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Sections 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commissions Rules of Practice
Oct. 22, 2013			Order Granting Petition for Review and Scheduling Briefs
March 31, 2014			Order Directing the Filing of Additional Briefs
Dec. 5, 2014			Opinion of the Commission