UNITED STATES OF AMERICA
                                      Before the
                          SECURITIES AND EXCHANGE COMMISSION


     Securities Exchange Act of 1934
     Release No.  39486 / December 23, 1997

     Accounting and Auditing Enforcement
     Release No.  1000 / December 23, 1997 

     ADMINISTRATIVE PROCEEDING
     File No. 3-9518                           
                                                                       
                                                                 
     In the Matter of                  :     ORDER OF TEMPORARY 
                                       :     SUSPENSION PURSUANT 
                                       :     TO RULE 102(e)(3) OF THE         
                                       :         COMMISSION'S RULES OF PRACTICE
                                       :
     H. THOMAS FEHN                    :
                                       :                      
                                                                                 
                                                     
                                       I.     

                 The Securities and Exchange Commission deems it appropriate and
     in the public interest to issue an order temporarily suspending H. Thomas
     Fehn (Fehn), an attorney licensed by the State of California, pursuant to
     Rule 102(e)(3) of the Commission's Rules of Practice.<(1)>  
       
                                      II.  

               The Commission makes the following findings:
      
               A.   On November 13, 1992, the Commission brought an action in
     federal district court against Fehn and others alleging (among other
     claims) that Fehn had aided and abetted violations of Sections 10(b) and
                              

          <(1)>     Rule 102(e)(3)  of the  Commission's Rules of  Practice
          (17 C.F.R. @ 201.102(e)(3)) provides in pertinent part that: 
           
             (i) The Commission, with due regard to the public interest and
          without preliminary  hearing, may, by order,  temporarily suspend
          from appearing or practicing  before it any ... attorney  ... who
          ... has been by name: 
           
             (A)  permanently   enjoined   by  any   court   of   competent
          jurisdiction, by reason  of his  or her misconduct  in an  action
          brought  by the Commission, from violating or aiding and abetting
          the violation of any provision of the Federal securities laws (15
          U.S.C.  @  77a  to  80b-20)  or  of  the  rules  and  regulations
          thereunder ....





     15(d) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-
     5, 12b-20 and 15d-13 thereunder. Securities and Exchange Commission v. H.
     Thomas Fehn, et. al., Civ. Action No. CV-S-92-946 (USDC for the S.D. of
     Nev.). 

               B.   On March 21, 1994, a bench trial was held concerning the
     Commission's allegations against Fehn.  On April 1, 1994, the Honorable
     Mary Johnson Lowe issued Findings of Fact and Conclusions of Law and Final
     Judgment of Permanent Injunction (Order of Permanent Injunction) against
     Fehn.  

               C.   Fehn appealed the Order of Permanent Injunction to the
     United States Court of Appeals for the Ninth Circuit.  On October 9, 1996,
     the Ninth Circuit issued an opinion affirming the Order 
     of Permanent Injunction. Securities and Exchange Commission v. Fehn, 97
     F.3d 1276 (9th Cir. 1996). 

               D.   Fehn subsequently petitioned the United States Supreme Court
     for a writ of certiorari.  This petition was denied by the Supreme Court on
     October 6, 1997.  Fehn v. Securities and Exchange Commission, 66 U.S.L.W.
     3254 (1997). 

                                        III. 
      
               Based on the foregoing, the Commission finds that H. Thomas Fehn
     has been enjoined within the meaning of Rule 102(e)(3) of the Commission's
     Rules of Practice.  In view of this finding the Commission deems it
     necessary and appropriate in the public interest that Fehn be temporarily
     suspended from appearing or practicing before the Commission.  
      
               Accordingly, it is HEREBY ORDERED that Fehn be and is hereby
     temporarily suspended from appearing or practicing before the Commission. 
      
               It is FURTHER ORDERED that Fehn may within thirty days after
     service of this Order file a petition with the Commission to lift the
     temporary suspension.  If no petition is received by the Commission within
     thirty days after service of the Order, the suspension shall become
     permanent pursuant to Rule 102(e)(3)(ii).  
               If a petition is received within thirty days after service of
     this Order, the Commission shall either lift the temporary suspension, or
     set the matter down for a hearing at a time and place to be designated by
     the Commission, or both.  If a hearing is ordered, following the hearing,
     the Commission may lift the suspension, censure the petitioner, or
     disqualify the petitioner from appearing or practicing before the
     Commission for a period of time or permanently, pursuant to Rule
     102(e)(3)(iii). 







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          This Order shall be served upon Fehn personally or by certified mail
     at his last known address. 

               By the Commission.   




                                        Jonathan G. Katz
                                        Secretary




     Attachment






































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