Carroll A. Wallace, CPA Other No.: AAER-2119 See Opinion (public://migration/litigation/opinions/34-48372.htm)

SECURITIES EXCHANGE ACT OF 1934
Rel. No. 50480 / September 30, 2004

ACCOUNTING AND AUDITING ENFORCEMENT
Rel. No. 2119 / September 30, 2004

Admin. Proc. File No. 3-9862

In the Matter of CARROLL A. WALLACE, CPA c/o George B. Curtis GIBSON DUNN & CRUTCHER, LLP 1801 California Street, Suite 4100 Denver, Colorado 80202-2641

ORDER VACATING ORDER AND DISMISSING PROCEEDINGS

On August 30, 2004, on the Commission's motion, the United States Court of Appeals for the District of Columbia Circuit remanded Wallace v. Securities and Exchange Commission, No. 03-1350, to the Commission for the purpose of vacating the Commission's order under review therein and dismissing the administrative proceeding. Accordingly, it is hereby

ORDERED that the Commission's Order of August 20, 2003 is vacated; and it is further

ORDERED that this administrative proceeding is dismissed.

By the Commission.