Administrative Proceeding File No. 3-18802

Respondents

Coupon Express, Inc. Eastern Resources, Inc. First Corporation TLC Vision Corp.

Release Date	Release Number	Other Release Numbers	Name of Document
Release Date: July 26, 2019	Release Number:34-86498	Other Release Numbers:	Name of Document: Opinion of the Commission as to Coupon Express, Inc., First Corporation, and Tlc Vision Corp.
Release Date: March 28, 2019	Release Number:34-85444	Other Release Numbers:	Name of Document: Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to Eastern Resources, Inc.
Release Date: March 6, 2019	Release Number:34-85255	Other Release Numbers:	Name of Document: Order to Show Cause
Release Date: Sept. 19, 2018	Release Number:34-84223	Other Release Numbers:	Name of Document: Order Instituting Administrative Proceedings and Notice of Hearing Pursuant to Section 12(j) of the Securities Exchange Act of 1934

Release Date	Release Number	Other Release Numbers	Name of Document
Release Date: Sept. 19, 2018	Release Number:	Other Release Numbers:	Name of Document:Order Instituting Administrative Proceedings and Notice of Hearing Pursuant to Section 12(j) of the Securities Exchange Act of 1934
Release Date: March 28, 2019	Release Number:	Other Release Numbers:	Name of Document:Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to Eastern Resources, Inc.
Release Date: March 6, 2019	Release Number:	Other Release Numbers:	Name of Document:Order to Show Cause
Release Date: July 26, 2019	Release Number:	Other Release Numbers:	Name of Document:Opinion of the Commission as to Coupon Express, Inc., First Corporation, and Tlc Vision Corp.