SECURITIES AND EXCHANGE COMMISSION Salt Lake City, Utah Litigation Release No. 16075 / March 2, 1999 Accounting and Auditing Enforcement Release No. 1113 / March 2, 1999 Securities and Exchange Commission v. Lynne K. Mercer, U.S.D.C. D. Utah, No. 1:99CV 00029S On March 2, 1999, the Securities and Exchange Commission ("Commission") filed an action charging a Bountiful, Utah, accountant with forging the signature of his former partner on audit opinions for three publicly-held companies. The Commission alleges that Lynne K. Mercer ("Mercer") purportedly audited the financial statements of Computerized Thermal Imaging, Inc. for fiscal 1993, 1994 and 1995 and the eight-month period ended February 29, 1996, Son-Tech, Inc. for the year ended December 31, 1997, and Technology Selection, Inc. for the year ended June 30, 1998. In issuing the audit opinions for these financial statements Mercer signed the name of Ted H. Pierce & Associates, an American Fork, Utah, accounting firm, without the firm's knowledge or authorization. The State of Utah revoked Mercer's license as a certified public accountant in 1992. The Commission's action, filed in the United States District Court for the District of Utah, seeks preliminary and permanent injunctions against future violations of the antifraud provisions of the Securities Exchange Act of 1934, disgorgement and civil penalties against Mercer.