Hugging Face's logo

Datasets:
alphatechlogics
/
SEC-EDGAR-Download

Dataset card Files
xet
 Community
codewithdark commited on
Commit
7aa4026
·
verified ·
1 Parent(s): 21a95f6

Add files using upload-large-folder tool

Browse files
This view is limited to 50 files because it contains too many changes.   See raw diff
Files changed (50) hide show
  1. raw/aaer/2015/aaer_page.html +0 -0
  2. raw/aaer/2016/AAER-3828.txt +1 -0
  3. raw/aaer/2016/AAER-3829.txt +1 -0
  4. raw/aaer/2016/AAER-3830.txt +1 -0
  5. raw/aaer/2016/AAER-3831.txt +1 -0
  6. raw/aaer/2016/AAER-3832.txt +1 -0
  7. raw/aaer/2016/AAER-3833.txt +1 -0
  8. raw/aaer/2016/AAER-3834.txt +1 -0
  9. raw/aaer/2016/AAER-3835.txt +1 -0
  10. raw/aaer/2016/AAER-3836.txt +1 -0
  11. raw/aaer/2016/AAER-3837.txt +1 -0
  12. raw/aaer/2016/AAER-3838.txt +1 -0
  13. raw/aaer/2016/AAER-3839.txt +1 -0
  14. raw/aaer/2016/AAER-3840.txt +1 -0
  15. raw/aaer/2016/aaer_page.html +0 -0
  16. raw/aaer/2017/AAER-3841.txt +1 -0
  17. raw/aaer/2017/AAER-3842.txt +1 -0
  18. raw/aaer/2017/AAER-3843.txt +1 -0
  19. raw/aaer/2017/AAER-3844.txt +1 -0
  20. raw/aaer/2017/AAER-3845.txt +1 -0
  21. raw/aaer/2017/AAER-3846.txt +1 -0
  22. raw/aaer/2017/AAER-3847.txt +1 -0
  23. raw/aaer/2017/AAER-3848.txt +1 -0
  24. raw/aaer/2017/AAER-3849.txt +1 -0
  25. raw/aaer/2017/AAER-3850.txt +1 -0
  26. raw/aaer/2017/AAER-3851.txt +1 -0
  27. raw/aaer/2017/AAER-3852.txt +1 -0
  28. raw/aaer/2017/AAER-3853.txt +1 -0
  29. raw/aaer/2017/AAER-3854.txt +1 -0
  30. raw/aaer/2017/AAER-3855.txt +1 -0
  31. raw/aaer/2017/AAER-3856.txt +1 -0
  32. raw/aaer/2017/AAER-3857.txt +1 -0
  33. raw/aaer/2017/AAER-3858.txt +1 -0
  34. raw/aaer/2017/AAER-3859.txt +1 -0
  35. raw/aaer/2017/AAER-3860.txt +1 -0
  36. raw/aaer/2017/AAER-3861.txt +1 -0
  37. raw/aaer/2017/AAER-3862.txt +1 -0
  38. raw/aaer/2017/AAER-3863.txt +1 -0
  39. raw/aaer/2017/AAER-3864.txt +1 -0
  40. raw/aaer/2017/AAER-3865.txt +1364 -0
  41. raw/aaer/2017/AAER-3866.txt +1 -0
  42. raw/aaer/2017/AAER-3867.txt +1 -0
  43. raw/aaer/2017/AAER-3868.txt +1 -0
  44. raw/aaer/2017/AAER-3869.txt +1 -0
  45. raw/aaer/2017/AAER-3870.txt +1 -0
  46. raw/aaer/2017/AAER-3871.txt +1 -0
  47. raw/aaer/2017/AAER-3872.txt +1 -0
  48. raw/aaer/2017/AAER-3873.txt +1 -0
  49. raw/aaer/2017/AAER-3874.txt +1364 -0
  50. raw/aaer/2017/AAER-3875.txt +1 -0
raw/aaer/2015/aaer_page.html ADDED
The diff for this file is too large to render. See raw diff
 
raw/aaer/2016/AAER-3828.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ ease No. 34-79397, AAER-3832 Nov. 23, 2016 Mark David Shapiro, CPA , AAER-3830 Nov. 23, 2016 KMJ Corbin & Company, LLP, Kendall G. Merkley, CPA, and Anthony J. Price, CPA , Nov. 21, 2016 Gary R. Purwin, CPA , IA-4573, AAER-3827 Nov. 21, 2016 PMB Helin Donovan, LLP, Christopher Bauer, CPA and Jeffrey Jamieson, CPA , AAER-3825 Nov. 21
raw/aaer/2016/AAER-3829.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ dings, Inc. , AAER-3833 Nov. 23, 2016 Rosenberg Rich Baker Berman & Company and Brian Zucker, CPA , AAER-3831 Nov. 23, 2016 Michael K. Krohn, CPA , Nov. 23, 2016 Stephen Hozie , AAER-3832 Nov. 23, 2016 Mark David Shapiro, CPA , AAER-3830 Nov. 23, 2016 KMJ Corbin & Company, LLP, Kendall G. Merkley, CPA,
raw/aaer/2016/AAER-3830.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ 31 Nov. 23, 2016 Michael K. Krohn, CPA , AAER-3829 Nov. 23, 2016 Stephen Hozie , AAER-3832 Nov. 23, 2016 Mark David Shapiro, CPA , Nov. 23, 2016 KMJ Corbin & Company, LLP, Kendall G. Merkley, CPA, and Anthony J. Price, CPA , AAER-3828 Nov. 21, 2016 Gary R. Purwin, CPA , IA-4573, AAER-3827 No
raw/aaer/2016/AAER-3831.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ Also: Administrative Summary Dec. 2, 2016 United Continental Holdings, Inc. , AAER-3833 Nov. 23, 2016 Rosenberg Rich Baker Berman & Company and Brian Zucker, CPA , Nov. 23, 2016 Michael K. Krohn, CPA , AAER-3829 Nov. 23, 2016 Stephen Hozie , AAER-3832 Nov. 23, 2016 Mark David Shapiro, CPA , AA
raw/aaer/2016/AAER-3832.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ senberg Rich Baker Berman & Company and Brian Zucker, CPA , AAER-3831 Nov. 23, 2016 Michael K. Krohn, CPA , AAER-3829 Nov. 23, 2016 Stephen Hozie , Nov. 23, 2016 Mark David Shapiro, CPA , AAER-3830 Nov. 23, 2016 KMJ Corbin & Company, LLP, Kendall G. Merkley, CPA, and Anthony J. Price, CPA , AAER-3828 Nov. 21
raw/aaer/2016/AAER-3833.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ See Also: Administrative Summary Dec. 6, 2016 KPMG LLP , AAER-3834 See Also: Administrative Summary Dec. 2, 2016 United Continental Holdings, Inc. , Nov. 23, 2016 Rosenberg Rich Baker Berman & Company and Brian Zucker, CPA , AAER-3831 Nov. 23, 2016 Michael K. Krohn, CPA , AAER-3829 Nov. 23, 2016 Stephen
raw/aaer/2016/AAER-3834.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ See Also: Administrative Summary Dec. 21, 2016 Jack Henry & Associates, Inc. , AAER-3835 See Also: Administrative Summary Dec. 6, 2016 KPMG LLP , See Also: Administrative Summary Dec. 2, 2016 United Continental Holdings, Inc. , AAER-3833 Nov. 23, 2016 Rosenberg Rich Baker Berman & Company and Brian Zucker, CPA
raw/aaer/2016/AAER-3835.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ Administrative Summary Dec. 22, 2016 Badree Komandur, et al. , AAER-3836 See Also: Administrative Summary Dec. 21, 2016 Jack Henry & Associates, Inc. , See Also: Administrative Summary Dec. 6, 2016 KPMG LLP , AAER-3834 See Also: Administrative Summary Dec. 2, 2016 United Continental Holdings, Inc.
raw/aaer/2016/AAER-3836.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ , AAER-3839 Dec. 22, 2016 Badree Komandur, et al. , AAER-3837 See Also: Administrative Summary Dec. 22, 2016 Badree Komandur, et al. , See Also: Administrative Summary Dec. 21, 2016 Jack Henry & Associates, Inc. , AAER-3835 See Also: Administrative Summary Dec. 6, 2016 KPMG LLP
raw/aaer/2016/AAER-3837.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ 3840 Dec. 27, 2016 Philip Greifeld , AAER-3838 Dec. 27, 2016 David A. Loppert , AAER-3839 Dec. 22, 2016 Badree Komandur, et al. , See Also: Administrative Summary Dec. 22, 2016 Badree Komandur, et al. , AAER-3836 See Also: Administrative Summary Dec. 21, 2016 Jack Henry & Associates, Inc. Re
raw/aaer/2016/AAER-3838.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ Date Sort descending Respondents Dec. 29, 2016 General Cable Corporation , AAER-3840 Dec. 27, 2016 Philip Greifeld , Dec. 27, 2016 David A. Loppert , AAER-3839 Dec. 22, 2016 Badree Komandur, et al. , AAER-3837 See Also: Administrative Summary Dec. 22, 2016
raw/aaer/2016/AAER-3839.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ ents Dec. 29, 2016 General Cable Corporation , AAER-3840 Dec. 27, 2016 Philip Greifeld , AAER-3838 Dec. 27, 2016 David A. Loppert , Dec. 22, 2016 Badree Komandur, et al. , AAER-3837 See Also: Administrative Summary Dec. 22, 2016 Badree Komandur, et al. , AAER-3836 See Also: A
raw/aaer/2016/AAER-3840.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ ew All-JanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecember Date Sort descending Respondents Dec. 29, 2016 General Cable Corporation , Dec. 27, 2016 Philip Greifeld , AAER-3838 Dec. 27, 2016 David A. Loppert , AAER-3839 Dec. 22, 2016 Badree Komandur, et al. , AAER
raw/aaer/2016/aaer_page.html ADDED
The diff for this file is too large to render. See raw diff
 
raw/aaer/2017/AAER-3841.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ 3 Technologies, Inc. , AAER-3844 Jan. 10, 2017 Larry Lee Crawford (CPA) , AAER-3842 Jan. 6, 2017 Cadbury Limited and Mondelez International, Inc. , See Also: Administrative Summary 1 to 76 of 76 items Return to top SEC homepage About the SEC Budget & Performance
raw/aaer/2017/AAER-3842.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ 45 Jan. 12, 2017 Biomet, Inc. , AAER-3843 Jan. 11, 2017 L3 Technologies, Inc. , AAER-3844 Jan. 10, 2017 Larry Lee Crawford (CPA) , Jan. 6, 2017 Cadbury Limited and Mondelez International, Inc. , AAER-3841 See Also: Administrative Summary 1 to 76 of 76 items R
raw/aaer/2017/AAER-3843.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ AAER-3849 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian Mccollum; Kenneth Mack and Bryan Mcmillan , 34-79815, AAER-3845 Jan. 12, 2017 Biomet, Inc. , Jan. 11, 2017 L3 Technologies, Inc. , AAER-3844 Jan. 10, 2017 Larry Lee Crawford (CPA) , AAER-3842 Jan. 6, 2017 Cadbury Limited and Mondelez International,
raw/aaer/2017/AAER-3844.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ Brian Mccollum; Kenneth Mack and Bryan Mcmillan , 34-79815, AAER-3845 Jan. 12, 2017 Biomet, Inc. , AAER-3843 Jan. 11, 2017 L3 Technologies, Inc. , Jan. 10, 2017 Larry Lee Crawford (CPA) , AAER-3842 Jan. 6, 2017 Cadbury Limited and Mondelez International, Inc. , AAER-3841 See Also: Administrative Summary
raw/aaer/2017/AAER-3845.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ Jan. 18, 2017 MDC Partners Inc. , 34-79823, AAER-3849 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian Mccollum; Kenneth Mack and Bryan Mcmillan , 34-79815, Jan. 12, 2017 Biomet, Inc. , AAER-3843 Jan. 11, 2017 L3 Technologies, Inc. , AAER-3844 Jan. 10, 2017 Larry Lee Crawford (CPA) , AA
raw/aaer/2017/AAER-3846.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ , CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , AAER-3847 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , 34-79817, Jan. 18, 2017 Orthofix International N.V. , AAER-3851 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , AAER
raw/aaer/2017/AAER-3847.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ AAER-3852 Jan. 18, 2017 General Motors Company , AAER-3850 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , 34-79817, AAER-3846 Jan. 18, 2017 Orthofix International N.V.
raw/aaer/2017/AAER-3848.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ 3846 Jan. 18, 2017 Orthofix International N.V. , AAER-3851 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , Jan. 18, 2017 MDC Partners Inc. , 34-79823, AAER-3849 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian Mccollum; Kenneth Mack and Bryan Mcmillan , 34-79
raw/aaer/2017/AAER-3849.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ 3851 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , AAER-3848 Jan. 18, 2017 MDC Partners Inc. , 34-79823, Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian Mccollum; Kenneth Mack and Bryan Mcmillan , 34-79815, AAER-3845 Jan. 12, 2017 Biomet, Inc. , AAER-3843
raw/aaer/2017/AAER-3850.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ and Myles Robert Itkin , 34-79857, AAER-3855 Jan. 19, 2017 HomeStreet, Inc. and Darrell Van Amen , AAER-3852 Jan. 18, 2017 General Motors Company , Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , AAER-3847 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCol
raw/aaer/2017/AAER-3851.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , 34-79817, AAER-3846 Jan. 18, 2017 Orthofix International N.V. , Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , AAER-3848 Jan. 18, 2017 MDC Partners Inc. , 34-79823, AAER
raw/aaer/2017/AAER-3852.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ se No. 34-79856, AAER-3854 Jan. 23, 2017 Overseas Shipholding Group, Inc. and Myles Robert Itkin , 34-79857, AAER-3855 Jan. 19, 2017 HomeStreet, Inc. and Darrell Van Amen , Jan. 18, 2017 General Motors Company , AAER-3850 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , AAER-3847
raw/aaer/2017/AAER-3853.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ n. 31, 2017 Aronson, David A., CPA , AAER-3857 Jan. 26, 2017 Anderson Bradshaw PLLC, et al. , AAER-3856 Jan. 23, 2017 Shelly R. McGuire, CPA , Jan. 23, 2017 Donald P. Jones, CPA , AAER-3854 Jan. 23, 2017 Overseas Shipholding Group, Inc. and Myles Robert Itkin , 34-79857, AAER-3855 Jan. 19, 2017 Hom
raw/aaer/2017/AAER-3854.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ Jan. 26, 2017 Anderson Bradshaw PLLC, et al. , AAER-3856 Jan. 23, 2017 Shelly R. McGuire, CPA , AAER-3853 Jan. 23, 2017 Donald P. Jones, CPA , Jan. 23, 2017 Overseas Shipholding Group, Inc. and Myles Robert Itkin , 34-79857, AAER-3855 Jan. 19, 2017 HomeStreet, Inc. and Darrell Van Amen , AAER-3852 Jan.
raw/aaer/2017/AAER-3855.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ e, CPA , AAER-3853 Jan. 23, 2017 Donald P. Jones, CPA , AAER-3854 Jan. 23, 2017 Overseas Shipholding Group, Inc. and Myles Robert Itkin , 34-79857, Jan. 19, 2017 HomeStreet, Inc. and Darrell Van Amen , AAER-3852 Jan. 18, 2017 General Motors Company , AAER-3850 Jan. 18, 2017 Orthofix International N.V.;
raw/aaer/2017/AAER-3856.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ 7 Ixia and Victor Alston , 34-79971, AAER-3858 Jan. 31, 2017 Aronson, David A., CPA , AAER-3857 Jan. 26, 2017 Anderson Bradshaw PLLC, et al. , Jan. 23, 2017 Shelly R. McGuire, CPA , AAER-3853 Jan. 23, 2017 Donald P. Jones, CPA , AAER-3854 Jan. 23, 2017 Overseas Shipholding Group, Inc. and Myles Rob
raw/aaer/2017/AAER-3857.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ , AAER-3859 See Also: SEC Complaint Feb. 3, 2017 Ixia and Victor Alston , 34-79971, AAER-3858 Jan. 31, 2017 Aronson, David A., CPA , Jan. 26, 2017 Anderson Bradshaw PLLC, et al. , AAER-3856 Jan. 23, 2017 Shelly R. McGuire, CPA , AAER-3853 Jan. 23, 2017 Donald P. Jones, CPA Release No
raw/aaer/2017/AAER-3858.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ , AAER-3860 Feb. 3, 2017 Ixia and Victor Alston , AAER-3859 See Also: SEC Complaint Feb. 3, 2017 Ixia and Victor Alston , 34-79971, Jan. 31, 2017 Aronson, David A., CPA , AAER-3857 Jan. 26, 2017 Anderson Bradshaw PLLC, et al. , AAER-3856 Jan. 23, 2017 Shelly R. McGuire, CPA Release
raw/aaer/2017/AAER-3859.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ R-23765, AAER-3862 See Also: SEC Complaint Feb. 24, 2017 Richardson Edward, Jr., CPA Richardson Edward, Jr. , AAER-3860 Feb. 3, 2017 Ixia and Victor Alston , See Also: SEC Complaint Feb. 3, 2017 Ixia and Victor Alston , 34-79971, AAER-3858 Jan. 31, 2017 Aronson, David A., CPA , AAER-3857 Jan. 26, 2017
raw/aaer/2017/AAER-3860.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ nt March 3, 2017 Desarrolladora Homex S.A.B. de C.V , AAER-3862 See Also: SEC Complaint Feb. 24, 2017 Richardson Edward, Jr., CPA Richardson Edward, Jr. , Feb. 3, 2017 Ixia and Victor Alston , AAER-3859 See Also: SEC Complaint Feb. 3, 2017 Ixia and Victor Alston , 34-79971, AAER-3858 Jan. 31, 2017
raw/aaer/2017/AAER-3861.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ No. 34-80370, AAER-3864 March 14, 2017 Nima Hedayati , AAER-3863 March 10, 2017 Nasir N. Shakouri, Robert S. Torino, Bronson L. Quon, John S. Hong and Jonathan K. Skarie , See Also: SEC Complaint March 3, 2017 Desarrolladora Homex S.A.B. de C.V , AAER-3862 See Also: SEC Complaint Feb. 24, 2017 Richardson Edward, Jr., CPA Richardson Edwar
raw/aaer/2017/AAER-3862.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ sir N. Shakouri, Robert S. Torino, Bronson L. Quon, John S. Hong and Jonathan K. Skarie , AAER-3861 See Also: SEC Complaint March 3, 2017 Desarrolladora Homex S.A.B. de C.V , See Also: SEC Complaint Feb. 24, 2017 Richardson Edward, Jr., CPA Richardson Edward, Jr. , AAER-3860 Feb. 3, 2017 Ixia and Victor Alston , AAER-3859 S
raw/aaer/2017/AAER-3863.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ J. Ahn , 34-80407, AAER-3865 April 4, 2017 William Joseph Kouser Jr., CPA and Ryan James Dougherty, CPA , AAER-3864 March 14, 2017 Nima Hedayati , March 10, 2017 Nasir N. Shakouri, Robert S. Torino, Bronson L. Quon, John S. Hong and Jonathan K. Skarie , AAER-3861 See Also: SEC Complaint March 3, 2017 Desarrolladora Homex S.A.B.
raw/aaer/2017/AAER-3864.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ 34-80507, AAER-3866 April 10, 2017 Galena Biopharma, Inc. and Mark J. Ahn , 34-80407, AAER-3865 April 4, 2017 William Joseph Kouser Jr., CPA and Ryan James Dougherty, CPA , March 14, 2017 Nima Hedayati , AAER-3863 March 10, 2017 Nasir N. Shakouri, Robert S. Torino, Bronson L. Quon, John S. Hong and Jonathan K. Skarie , AAER-3861 See Also
raw/aaer/2017/AAER-3865.txt ADDED
@@ -0,0 +1,1364 @@
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1
+
2
+
3
+
4
+
5
+
6
+
7
+
8
+
9
+
10
+
11
+
12
+
13
+
14
+
15
+
16
+ SEC.gov | Jay Mac Rust and Christopher K. Brenner
17
+
18
+
19
+
20
+
21
+
22
+
23
+
24
+ !function(){var e=navigator.userAgent,a=document.documentElement,n=a.className;n=n.replace("no-js","js"),/iPad|iPhone|iPod/.test(e)&&!window.MSStream&&(n+=" ua-ios"),a.className=n}();
25
+ {"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"node\/519826","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"gtag":{"tagId":"","consentMode":false,"otherIds":[],"events":[],"additionalConfigInfo":[]},"ajaxPageState":{"libraries":"eJxdT0GOwzAI_JBdn_oei2DkeINNZLC22devlaZS2wtiBhhmcKNUTPo97jxyaXEH3GJpiZrFhQW38A4cMqgeYQGlV19JFTKpQ-kUmvQKXP7I0cO4tC2kPnbg2wVdFslM0SCHPMs3vsEPPD7J6hgOGdPCKJyoRxxqUuePHjLLAuzVjimenRJGSLW08NoBK9LUn6SHlrytVOlcpJShB63QLSpBx_WkOzHNePol4fRQo_qMPvQ36ZXsAmd99lMNr2t_GUR9n60EyX9a_wePd5ns","theme":"uswds_sec","theme_token":null},"ajaxTrustedUrl":[],"gtm":{"tagId":null,"settings":{"data_layer":"dataLayer","include_classes":false,"allowlist_classes":"","blocklist_classes":"","include_environment":false,"environment_id":"","environment_token":""},"tagIds":["GTM-TD3BKV"]},"data":{"extlink":{"extTarget":false,"extTargetAppendNewWindowDisplay":true,"extTargetAppendNewWindowLabel":"(opens in a new window)","extTargetNoOverride":false,"extNofollow":false,"extTitleNoOverride":false,"extNoreferrer":false,"extFollowNoOverride":false,"extClass":"0","extLabel":"(link is external)","extImgClass":false,"extSubdomains":true,"extExclude":".*\\.gov|http:\/\/www.xbrl.org\/utr\/2013-05-17\/utr.xml|http:\/\/www.xbrl.org\/dtr\/type\/numeric-2009-12-16.xsd|http:\/\/www.xbrl.org\/dtr\/type\/nonNumeric-2009-12-16.xsd|https:\/\/secir.secure.force.com\/ombudsman\/OMMSForm","extInclude":"","extCssExclude":".data-exempt","extCssInclude":"","extCssExplicit":"","extAlert":true,"extAlertText":"You are now leaving the SEC Website. The link you have selected is located on another server. Please click on the OK button below to proceed to the selected site. The SEC does not endorse this web site, its sponsor, or any of the policies, activities, products, or services offered on the site or by any advertiser on the site.","extHideIcons":false,"mailtoClass":"0","telClass":"","mailtoLabel":"(link sends email)","telLabel":"(link is a phone number)","extUseFontAwesome":false,"extIconPlacement":"append","extPreventOrphan":false,"extFaLinkClasses":"fa fa-external-link","extFaMailtoClasses":"fa fa-envelope-o","extAdditionalLinkClasses":"","extAdditionalMailtoClasses":"","extAdditionalTelClasses":"","extFaTelClasses":"fa fa-phone","allowedDomains":null,"extExcludeNoreferrer":""}},"user":{"uid":0,"permissionsHash":"014b09df758e033978ded91b75d96aa078f99ecb96b925c4800c24b3ac4ca8df"}}
26
+
27
+
28
+
29
+
30
+
31
+
32
+
33
+
34
+
35
+
36
+
37
+
38
+ Skip to search field
39
+
40
+
41
+
42
+ Skip to main content
43
+
44
+
45
+
46
+
47
+
48
+
49
+
50
+
51
+
52
+
53
+
54
+
55
+
56
+
57
+
58
+
59
+
60
+ An official website of the United States government
61
+ Here’s how you know
62
+
63
+
64
+ Here’s how you know
65
+
66
+
67
+
68
+
69
+
70
+
71
+
72
+
73
+
74
+
75
+ Official websites use .gov
76
+
77
+
78
+ A .gov website belongs to an official government organization in the United States.
79
+
80
+
81
+
82
+
83
+
84
+
85
+
86
+
87
+ Secure .gov websites use HTTPS
88
+
89
+
90
+ A lock
91
+ ( Lock A locked padlock )
92
+ or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.
93
+
94
+
95
+
96
+
97
+
98
+
99
+
100
+
101
+
102
+
103
+
104
+
105
+
106
+
107
+
108
+
109
+ SEC homepage
110
+
111
+
112
+
113
+
114
+
115
+
116
+ Menu
117
+
118
+
119
+
120
+
121
+
122
+
123
+
124
+
125
+
126
+
127
+
128
+
129
+
130
+ Close
131
+
132
+
133
+
134
+
135
+
136
+
137
+
138
+
139
+
140
+
141
+
142
+
143
+ Search SEC.gov & EDGAR
144
+
145
+
146
+
147
+
148
+
149
+ Search
150
+
151
+
152
+
153
+
154
+
155
+
156
+
157
+
158
+
159
+
160
+
161
+
162
+
163
+
164
+
165
+
166
+ Search Filings
167
+
168
+
169
+
170
+
171
+
172
+
173
+
174
+
175
+ Search Filings
176
+
177
+
178
+
179
+
180
+
181
+
182
+
183
+
184
+ Full Text Search
185
+
186
+
187
+
188
+
189
+
190
+ Latest Filings
191
+
192
+
193
+
194
+
195
+
196
+ Mutual Fund Search
197
+
198
+
199
+
200
+
201
+
202
+ Variable Insurance Products Search
203
+
204
+
205
+
206
+
207
+
208
+ SIC Codes
209
+
210
+
211
+
212
+
213
+
214
+ CIK Lookup
215
+
216
+
217
+
218
+
219
+
220
+ Public Dissemination Service (PDS)
221
+
222
+
223
+
224
+
225
+
226
+ Search Assistance
227
+
228
+
229
+
230
+
231
+
232
+
233
+
234
+
235
+
236
+
237
+
238
+
239
+ Submit Filings
240
+
241
+
242
+
243
+
244
+
245
+
246
+
247
+
248
+ Submit Filings
249
+
250
+
251
+
252
+
253
+
254
+
255
+
256
+
257
+ EDGAR Filer Management Portal
258
+
259
+
260
+
261
+
262
+
263
+ EDGAR Filing Portal
264
+
265
+
266
+
267
+
268
+
269
+ Online Forms Management Portal
270
+
271
+
272
+
273
+
274
+
275
+ EDGAR Next
276
+
277
+
278
+
279
+
280
+
281
+ Forms Index
282
+
283
+
284
+
285
+
286
+
287
+ Filer Support & Resources
288
+
289
+
290
+
291
+
292
+
293
+
294
+
295
+
296
+
297
+
298
+
299
+
300
+ Data & Research
301
+
302
+
303
+
304
+
305
+
306
+
307
+
308
+
309
+ Data & Research
310
+
311
+
312
+
313
+
314
+
315
+
316
+
317
+
318
+ SEC & Markets Data
319
+
320
+
321
+
322
+
323
+
324
+ Taxonomies
325
+
326
+
327
+
328
+
329
+
330
+ Statistics & Data Visualizations
331
+
332
+
333
+
334
+
335
+
336
+
337
+
338
+
339
+
340
+
341
+
342
+
343
+ Rules, Enforcement, & Compliance
344
+
345
+
346
+
347
+
348
+
349
+
350
+
351
+
352
+
353
+
354
+
355
+
356
+
357
+
358
+
359
+
360
+
361
+
362
+
363
+ Rules & Regulations
364
+
365
+
366
+
367
+
368
+
369
+
370
+
371
+
372
+ Rulemaking Activity
373
+
374
+
375
+
376
+
377
+
378
+ Statutes & Regulations
379
+
380
+
381
+
382
+
383
+
384
+ Staff Guidance
385
+
386
+
387
+
388
+
389
+
390
+ No-Action, Interpretive, and Exemptive Letters
391
+
392
+
393
+
394
+
395
+
396
+ Self-Regulatory Organization Rulemaking
397
+
398
+
399
+
400
+
401
+
402
+ Public Petitions for Rulemaking
403
+
404
+
405
+
406
+
407
+
408
+
409
+
410
+
411
+
412
+
413
+
414
+
415
+
416
+
417
+
418
+
419
+ Enforcement & Litigation
420
+
421
+
422
+
423
+
424
+
425
+
426
+
427
+
428
+ Litigation Releases
429
+
430
+
431
+
432
+
433
+
434
+ Administrative Proceedings
435
+
436
+
437
+
438
+
439
+
440
+ Administrative Law Judge Orders and Initial Decisions
441
+
442
+
443
+
444
+
445
+
446
+ Trading Suspensions
447
+
448
+
449
+
450
+
451
+
452
+ Distributions to Harmed Investors
453
+
454
+
455
+
456
+
457
+
458
+ Receiverships
459
+
460
+
461
+
462
+
463
+
464
+
465
+
466
+
467
+
468
+
469
+
470
+
471
+
472
+
473
+
474
+
475
+ Compliance
476
+
477
+
478
+
479
+
480
+
481
+
482
+
483
+
484
+ Examination Priorities
485
+
486
+
487
+
488
+
489
+
490
+ Risk Alerts
491
+
492
+
493
+
494
+
495
+
496
+ Compliance Outreach Program
497
+
498
+
499
+
500
+
501
+
502
+
503
+
504
+
505
+
506
+
507
+
508
+
509
+
510
+
511
+
512
+
513
+
514
+
515
+
516
+
517
+
518
+
519
+ Proposed Rules
520
+
521
+
522
+
523
+
524
+
525
+ What's New
526
+
527
+
528
+
529
+
530
+
531
+ Whistleblower Program
532
+
533
+
534
+
535
+
536
+
537
+
538
+
539
+
540
+
541
+
542
+
543
+
544
+
545
+
546
+
547
+
548
+
549
+
550
+ Featured Topics
551
+
552
+
553
+
554
+
555
+
556
+
557
+
558
+
559
+ Featured Topics
560
+
561
+
562
+
563
+
564
+
565
+
566
+
567
+
568
+ Crypto Task Force
569
+
570
+
571
+
572
+
573
+
574
+ Cybersecurity
575
+
576
+
577
+
578
+
579
+
580
+ Market Structure Analytics
581
+
582
+
583
+
584
+
585
+
586
+ Saving and Investing for Military Personnel
587
+
588
+
589
+
590
+
591
+
592
+ Saving and Investing for Teachers
593
+
594
+
595
+
596
+
597
+
598
+ SEC-CFTC Harmonization Initiative
599
+
600
+
601
+
602
+
603
+
604
+ Treasury Clearing Implementation
605
+
606
+
607
+
608
+
609
+
610
+
611
+
612
+
613
+
614
+
615
+
616
+
617
+ About
618
+
619
+
620
+
621
+
622
+
623
+
624
+
625
+
626
+ About
627
+
628
+
629
+
630
+
631
+
632
+
633
+
634
+
635
+ Mission
636
+
637
+
638
+
639
+
640
+
641
+ Commissioners
642
+
643
+
644
+
645
+
646
+
647
+ Divisions & Offices
648
+
649
+
650
+
651
+
652
+
653
+ Division & Office Directors
654
+
655
+
656
+
657
+
658
+
659
+ Advisory Committees
660
+
661
+
662
+
663
+
664
+
665
+ Budget & Performance
666
+
667
+
668
+
669
+
670
+
671
+ Reports & Publications
672
+
673
+
674
+
675
+
676
+
677
+ Commission Votes
678
+
679
+
680
+
681
+
682
+
683
+ Contact the SEC
684
+
685
+
686
+
687
+
688
+
689
+ Careers
690
+
691
+
692
+
693
+
694
+
695
+
696
+
697
+
698
+
699
+
700
+
701
+
702
+ Submit a Tip or Complaint
703
+
704
+
705
+
706
+
707
+
708
+
709
+
710
+
711
+
712
+
713
+
714
+
715
+
716
+
717
+
718
+
719
+ Newsroom
720
+
721
+
722
+ |
723
+
724
+
725
+ Investors
726
+
727
+
728
+ Small Businesses
729
+
730
+
731
+ Whistleblowers
732
+
733
+
734
+
735
+
736
+
737
+
738
+
739
+
740
+
741
+
742
+
743
+
744
+
745
+
746
+ Newsroom
747
+
748
+
749
+ |
750
+
751
+
752
+ Investors
753
+
754
+
755
+ Small Businesses
756
+
757
+
758
+ Whistleblowers
759
+
760
+
761
+
762
+
763
+
764
+
765
+
766
+
767
+
768
+
769
+
770
+
771
+
772
+
773
+
774
+
775
+ Search SEC.gov & EDGAR
776
+
777
+
778
+
779
+
780
+
781
+ Search
782
+
783
+
784
+
785
+
786
+
787
+
788
+
789
+
790
+
791
+
792
+
793
+
794
+
795
+
796
+
797
+
798
+
799
+
800
+
801
+
802
+
803
+
804
+
805
+
806
+
807
+
808
+
809
+
810
+
811
+
812
+
813
+
814
+
815
+ More in this Section
816
+
817
+
818
+
819
+
820
+
821
+
822
+
823
+
824
+
825
+
826
+
827
+
828
+ Enforcement & Litigation
829
+
830
+
831
+
832
+
833
+
834
+
835
+ Litigation Releases
836
+
837
+
838
+
839
+
840
+ Administrative Proceedings
841
+
842
+
843
+
844
+
845
+ Administrative Law Judge Orders and Initial Decisions
846
+
847
+
848
+
849
+
850
+ Trading Suspensions
851
+
852
+
853
+
854
+
855
+ Distributions to Harmed Investors
856
+
857
+
858
+
859
+
860
+ Receiverships
861
+
862
+
863
+
864
+
865
+ Electronic Filings in Administrative Proceedings (eFAP)
866
+
867
+
868
+
869
+
870
+ Rules of Practice
871
+
872
+
873
+
874
+
875
+ Applications for Reentry
876
+
877
+
878
+
879
+
880
+ Reports of Investigations
881
+
882
+
883
+
884
+
885
+ Whistleblower Program
886
+
887
+
888
+
889
+
890
+ Public Alert: Unregistered Soliciting Entities (PAUSE)
891
+
892
+
893
+
894
+
895
+ SEC Action Lookup - Individuals (SALI)
896
+
897
+
898
+
899
+
900
+ Enforcement Data Delivery Standards
901
+
902
+
903
+
904
+
905
+ Small Businesses
906
+
907
+
908
+
909
+
910
+ Appellate Briefs
911
+
912
+
913
+
914
+
915
+ Amicus / Friend of the Court Briefs
916
+
917
+
918
+
919
+
920
+
921
+
922
+
923
+
924
+
925
+
926
+
927
+
928
+
929
+
930
+
931
+
932
+
933
+
934
+
935
+
936
+
937
+
938
+
939
+
940
+
941
+ Enforcement & Litigation
942
+
943
+
944
+
945
+
946
+
947
+
948
+ Litigation Releases
949
+
950
+
951
+
952
+
953
+ Administrative Proceedings
954
+
955
+
956
+
957
+
958
+ Administrative Law Judge Orders and Initial Decisions
959
+
960
+
961
+
962
+
963
+ Trading Suspensions
964
+
965
+
966
+
967
+
968
+ Distributions to Harmed Investors
969
+
970
+
971
+
972
+
973
+ Receiverships
974
+
975
+
976
+
977
+
978
+ Electronic Filings in Administrative Proceedings (eFAP)
979
+
980
+
981
+
982
+
983
+ Rules of Practice
984
+
985
+
986
+
987
+
988
+ Applications for Reentry
989
+
990
+
991
+
992
+
993
+ Reports of Investigations
994
+
995
+
996
+
997
+
998
+ Whistleblower Program
999
+
1000
+
1001
+
1002
+
1003
+ Public Alert: Unregistered Soliciting Entities (PAUSE)
1004
+
1005
+
1006
+
1007
+
1008
+ SEC Action Lookup - Individuals (SALI)
1009
+
1010
+
1011
+
1012
+
1013
+ Enforcement Data Delivery Standards
1014
+
1015
+
1016
+
1017
+
1018
+ Small Businesses
1019
+
1020
+
1021
+
1022
+
1023
+ Appellate Briefs
1024
+
1025
+
1026
+
1027
+
1028
+ Amicus / Friend of the Court Briefs
1029
+
1030
+
1031
+
1032
+
1033
+
1034
+
1035
+
1036
+
1037
+
1038
+
1039
+
1040
+
1041
+
1042
+
1043
+
1044
+
1045
+
1046
+
1047
+
1048
+
1049
+
1050
+
1051
+
1052
+
1053
+
1054
+
1055
+
1056
+
1057
+
1058
+
1059
+
1060
+
1061
+
1062
+
1063
+
1064
+
1065
+
1066
+ Home
1067
+
1068
+
1069
+ Enforcement and Litigation
1070
+
1071
+
1072
+ Litigation Releases
1073
+
1074
+
1075
+ Jay Mac Rust and Christopher K. Brenner
1076
+
1077
+
1078
+
1079
+
1080
+
1081
+
1082
+
1083
+
1084
+
1085
+
1086
+
1087
+ Jay Mac Rust and Christopher K. Brenner
1088
+
1089
+
1090
+
1091
+
1092
+
1093
+
1094
+
1095
+
1096
+
1097
+
1098
+
1099
+
1100
+
1101
+
1102
+
1103
+
1104
+
1105
+
1106
+ U.S. SECURITIES AND EXCHANGE COMMISSION
1107
+
1108
+ Litigation Release No. 23865 / June 21, 2017
1109
+
1110
+ Accounting and Auditing Enforcement Release No. 3881 / June 21, 2017
1111
+
1112
+ Securities and Exchange Commission v. Jay Mac Rust and Christopher K. Brenner, No. 16-cv-03573 (S.D.N.Y. filed May 13, 2016)
1113
+
1114
+ SEC Obtains Judgment Against Attorney Who Defrauded Escrow Clients
1115
+
1116
+
1117
+
1118
+
1119
+ The Securities and Exchange Commission obtained a partial judgment against Christopher K. Brenner, an attorney licensed to practice in Colorado and Texas.
1120
+
1121
+ The partial judgment, entered on June 9, 2017 by the Honorable Edgardo Ramos of the U.S. District Court for the Southern District of New York, permanently enjoins Brenner from violating Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, orders that disgorgement, pre-judgment interest and a civil money penalty be imposed, and defers the determination of the amounts of such relief until a later date. Brenner also has consented to the entry of an SEC order, based on the court's entry of judgment, permanently suspending him from appearing and practicing before the SEC as an attorney. The order prohibits Brenner from representing clients in SEC matters, including investigations, litigation, or examinations, and from advising clients about SEC filing obligations or content. Brenner consented to the judgment and order and neither admitted nor denied the allegations in the complaint or the findings in the order.
1122
+
1123
+ The SEC charged Brenner and his co-defendant, Jay Mac Rust, with fraud for making undisclosed risky investments and in some instances outright stealing money they obtained in escrow accounts from small business owners seeking commercial loans. The SEC's litigation against Rust continues.
1124
+
1125
+ The examination that uncovered the misconduct was conducted by broker-dealer examiners in the New York office. The ensuing investigation was conducted by Daphna A. Waxman, Tuongvy T. Le, and Valerie A. Szczepanik. The litigation is being led by Richard G. Primoff, and the case is being supervised by Lara S. Mehraban.
1126
+
1127
+
1128
+
1129
+
1130
+
1131
+ SEC Complaint -->
1132
+
1133
+  
1134
+
1135
+
1136
+
1137
+
1138
+
1139
+
1140
+
1141
+
1142
+
1143
+
1144
+
1145
+
1146
+
1147
+
1148
+
1149
+
1150
+
1151
+
1152
+
1153
+
1154
+
1155
+
1156
+
1157
+
1158
+ Return to top
1159
+
1160
+
1161
+
1162
+
1163
+ SEC homepage
1164
+
1165
+
1166
+
1167
+
1168
+
1169
+
1170
+
1171
+
1172
+
1173
+
1174
+
1175
+
1176
+
1177
+ About the SEC
1178
+
1179
+
1180
+
1181
+
1182
+
1183
+ Budget & Performance
1184
+
1185
+
1186
+ Careers
1187
+
1188
+
1189
+ Commission Votes
1190
+
1191
+
1192
+ Contact
1193
+
1194
+
1195
+ Contracts
1196
+
1197
+
1198
+
1199
+
1200
+
1201
+
1202
+
1203
+ Transparency
1204
+
1205
+
1206
+
1207
+
1208
+
1209
+ Accessibility & Disability
1210
+
1211
+
1212
+ Artificial Intelligence
1213
+
1214
+
1215
+ FOIA
1216
+
1217
+
1218
+ Inspector General
1219
+
1220
+
1221
+ No FEAR Act Data
1222
+
1223
+
1224
+ Ombuds
1225
+
1226
+
1227
+ SEC Excess Personal Property Guidance
1228
+
1229
+
1230
+
1231
+
1232
+
1233
+
1234
+
1235
+ Websites
1236
+
1237
+
1238
+
1239
+
1240
+
1241
+ Investor.gov
1242
+
1243
+
1244
+ Related Sites
1245
+
1246
+
1247
+ USA.gov
1248
+
1249
+
1250
+
1251
+
1252
+
1253
+
1254
+
1255
+ Site Information
1256
+
1257
+
1258
+
1259
+
1260
+
1261
+ Plain Writing
1262
+
1263
+
1264
+ Privacy & Security
1265
+
1266
+
1267
+ Site Map
1268
+
1269
+
1270
+
1271
+
1272
+
1273
+
1274
+
1275
+
1276
+
1277
+
1278
+
1279
+
1280
+
1281
+
1282
+
1283
+
1284
+
1285
+ Stay connected. Sign up for email updates.
1286
+
1287
+
1288
+
1289
+
1290
+
1291
+ Your email address
1292
+
1293
+ Sign Up
1294
+
1295
+
1296
+
1297
+
1298
+
1299
+
1300
+
1301
+
1302
+
1303
+
1304
+
1305
+ X
1306
+
1307
+
1308
+
1309
+
1310
+
1311
+
1312
+
1313
+ Facebook
1314
+
1315
+
1316
+
1317
+
1318
+
1319
+
1320
+
1321
+ Instagram
1322
+
1323
+
1324
+
1325
+
1326
+
1327
+
1328
+
1329
+ RSS
1330
+
1331
+
1332
+
1333
+
1334
+
1335
+
1336
+
1337
+ YouTube
1338
+
1339
+
1340
+
1341
+
1342
+
1343
+
1344
+
1345
+ Email Updates
1346
+
1347
+
1348
+
1349
+
1350
+
1351
+
1352
+
1353
+
1354
+
1355
+
1356
+
1357
+
1358
+
1359
+
1360
+
1361
+
1362
+
1363
+
1364
+
raw/aaer/2017/AAER-3866.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ R-3869 April 28, 2017 Mark Wentlent , AAER-3867 April 28, 2017 Pruitt, David, CPA , AAER-3868 April 21, 2017 Mark McKinnies, CPA , April 10, 2017 Galena Biopharma, Inc. and Mark J. Ahn , 34-80407, AAER-3865 April 4, 2017 William Joseph Kouser Jr., CPA and Ryan James Dougherty, CPA , AAER-3864
raw/aaer/2017/AAER-3867.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ , AAER-3870 May 1, 2017 MagnaChip Semiconductor Corporation and Margaret Hye-Ryoung Sakai, CPA , 34-80564, AAER-3869 April 28, 2017 Mark Wentlent , April 28, 2017 Pruitt, David, CPA , AAER-3868 April 21, 2017 Mark McKinnies, CPA , AAER-3866 April 10, 2017 Galena Biopharma, Inc. and Mark J. Ahn Rele
raw/aaer/2017/AAER-3868.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ r Corporation and Margaret Hye-Ryoung Sakai, CPA , 34-80564, AAER-3869 April 28, 2017 Mark Wentlent , AAER-3867 April 28, 2017 Pruitt, David, CPA , April 21, 2017 Mark McKinnies, CPA , AAER-3866 April 10, 2017 Galena Biopharma, Inc. and Mark J. Ahn , 34-80407, AAER-3865 April 4, 2017 William Joseph Kous
raw/aaer/2017/AAER-3869.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ , AAER-3871 May 23, 2017 Daniel Millmann, CPA , AAER-3870 May 1, 2017 MagnaChip Semiconductor Corporation and Margaret Hye-Ryoung Sakai, CPA , 34-80564, April 28, 2017 Mark Wentlent , AAER-3867 April 28, 2017 Pruitt, David, CPA , AAER-3868 April 21, 2017 Mark McKinnies, CPA , AAER-3
raw/aaer/2017/AAER-3870.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ June 1, 2017 David R. Humphrey, CPA , 34-80839, AAER-3872 May 23, 2017 Hanmer, Lisa, CPA , AAER-3871 May 23, 2017 Daniel Millmann, CPA , May 1, 2017 MagnaChip Semiconductor Corporation and Margaret Hye-Ryoung Sakai, CPA , 34-80564, AAER-3869 April 28, 2017 Mark Wentlent , AAER-3867 April 28, 2017
raw/aaer/2017/AAER-3871.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ , AAER-3873 See Also: Administrative Summary June 1, 2017 David R. Humphrey, CPA , 34-80839, AAER-3872 May 23, 2017 Hanmer, Lisa, CPA , May 23, 2017 Daniel Millmann, CPA , AAER-3870 May 1, 2017 MagnaChip Semiconductor Corporation and Margaret Hye-Ryoung Sakai, CPA , 34-80564, AAER-3869 April 28,
raw/aaer/2017/AAER-3872.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ 0369, 34-80901, AAER-3874 June 7, 2017 Dan (“Alice”) Zhang, CPA, , AAER-3873 See Also: Administrative Summary June 1, 2017 David R. Humphrey, CPA , 34-80839, May 23, 2017 Hanmer, Lisa, CPA , AAER-3871 May 23, 2017 Daniel Millmann, CPA , AAER-3870 May 1, 2017 MagnaChip Semiconductor Corporation and Margaret Hye-Ry
raw/aaer/2017/AAER-3873.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ 12, 2017 Hanmer, Lisa, CPA , AAER-3875 June 9, 2017 Michael B. Hayford, et al. , 34-80901, AAER-3874 June 7, 2017 Dan (“Alice”) Zhang, CPA, , See Also: Administrative Summary June 1, 2017 David R. Humphrey, CPA , 34-80839, AAER-3872 May 23, 2017 Hanmer, Lisa, CPA , AAER-3871 May 23, 201
raw/aaer/2017/AAER-3874.txt ADDED
@@ -0,0 +1,1364 @@
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1
+
2
+
3
+
4
+
5
+
6
+
7
+
8
+
9
+
10
+
11
+
12
+
13
+
14
+
15
+
16
+ SEC.gov | Ryan Petersen
17
+
18
+
19
+
20
+
21
+
22
+
23
+
24
+ !function(){var e=navigator.userAgent,a=document.documentElement,n=a.className;n=n.replace("no-js","js"),/iPad|iPhone|iPod/.test(e)&&!window.MSStream&&(n+=" ua-ios"),a.className=n}();
25
+ {"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"node\/519871","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"gtag":{"tagId":"","consentMode":false,"otherIds":[],"events":[],"additionalConfigInfo":[]},"ajaxPageState":{"libraries":"eJxdT0GOwzAI_JBdn_oei2DkeINNZLC22devlaZS2wtiBhhmcKNUTPo97jxyaXEH3GJpiZrFhQW38A4cMqgeYQGlV19JFTKpQ-kUmvQKXP7I0cO4tC2kPnbg2wVdFslM0SCHPMs3vsEPPD7J6hgOGdPCKJyoRxxqUuePHjLLAuzVjimenRJGSLW08NoBK9LUn6SHlrytVOlcpJShB63QLSpBx_WkOzHNePol4fRQo_qMPvQ36ZXsAmd99lMNr2t_GUR9n60EyX9a_wePd5ns","theme":"uswds_sec","theme_token":null},"ajaxTrustedUrl":[],"gtm":{"tagId":null,"settings":{"data_layer":"dataLayer","include_classes":false,"allowlist_classes":"","blocklist_classes":"","include_environment":false,"environment_id":"","environment_token":""},"tagIds":["GTM-TD3BKV"]},"data":{"extlink":{"extTarget":false,"extTargetAppendNewWindowDisplay":true,"extTargetAppendNewWindowLabel":"(opens in a new window)","extTargetNoOverride":false,"extNofollow":false,"extTitleNoOverride":false,"extNoreferrer":false,"extFollowNoOverride":false,"extClass":"0","extLabel":"(link is external)","extImgClass":false,"extSubdomains":true,"extExclude":".*\\.gov|http:\/\/www.xbrl.org\/utr\/2013-05-17\/utr.xml|http:\/\/www.xbrl.org\/dtr\/type\/numeric-2009-12-16.xsd|http:\/\/www.xbrl.org\/dtr\/type\/nonNumeric-2009-12-16.xsd|https:\/\/secir.secure.force.com\/ombudsman\/OMMSForm","extInclude":"","extCssExclude":".data-exempt","extCssInclude":"","extCssExplicit":"","extAlert":true,"extAlertText":"You are now leaving the SEC Website. The link you have selected is located on another server. Please click on the OK button below to proceed to the selected site. The SEC does not endorse this web site, its sponsor, or any of the policies, activities, products, or services offered on the site or by any advertiser on the site.","extHideIcons":false,"mailtoClass":"0","telClass":"","mailtoLabel":"(link sends email)","telLabel":"(link is a phone number)","extUseFontAwesome":false,"extIconPlacement":"append","extPreventOrphan":false,"extFaLinkClasses":"fa fa-external-link","extFaMailtoClasses":"fa fa-envelope-o","extAdditionalLinkClasses":"","extAdditionalMailtoClasses":"","extAdditionalTelClasses":"","extFaTelClasses":"fa fa-phone","allowedDomains":null,"extExcludeNoreferrer":""}},"user":{"uid":0,"permissionsHash":"014b09df758e033978ded91b75d96aa078f99ecb96b925c4800c24b3ac4ca8df"}}
26
+
27
+
28
+
29
+
30
+
31
+
32
+
33
+
34
+
35
+
36
+
37
+
38
+ Skip to search field
39
+
40
+
41
+
42
+ Skip to main content
43
+
44
+
45
+
46
+
47
+
48
+
49
+
50
+
51
+
52
+
53
+
54
+
55
+
56
+
57
+
58
+
59
+
60
+ An official website of the United States government
61
+ Here’s how you know
62
+
63
+
64
+ Here’s how you know
65
+
66
+
67
+
68
+
69
+
70
+
71
+
72
+
73
+
74
+
75
+ Official websites use .gov
76
+
77
+
78
+ A .gov website belongs to an official government organization in the United States.
79
+
80
+
81
+
82
+
83
+
84
+
85
+
86
+
87
+ Secure .gov websites use HTTPS
88
+
89
+
90
+ A lock
91
+ ( Lock A locked padlock )
92
+ or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.
93
+
94
+
95
+
96
+
97
+
98
+
99
+
100
+
101
+
102
+
103
+
104
+
105
+
106
+
107
+
108
+
109
+ SEC homepage
110
+
111
+
112
+
113
+
114
+
115
+
116
+ Menu
117
+
118
+
119
+
120
+
121
+
122
+
123
+
124
+
125
+
126
+
127
+
128
+
129
+
130
+ Close
131
+
132
+
133
+
134
+
135
+
136
+
137
+
138
+
139
+
140
+
141
+
142
+
143
+ Search SEC.gov & EDGAR
144
+
145
+
146
+
147
+
148
+
149
+ Search
150
+
151
+
152
+
153
+
154
+
155
+
156
+
157
+
158
+
159
+
160
+
161
+
162
+
163
+
164
+
165
+
166
+ Search Filings
167
+
168
+
169
+
170
+
171
+
172
+
173
+
174
+
175
+ Search Filings
176
+
177
+
178
+
179
+
180
+
181
+
182
+
183
+
184
+ Full Text Search
185
+
186
+
187
+
188
+
189
+
190
+ Latest Filings
191
+
192
+
193
+
194
+
195
+
196
+ Mutual Fund Search
197
+
198
+
199
+
200
+
201
+
202
+ Variable Insurance Products Search
203
+
204
+
205
+
206
+
207
+
208
+ SIC Codes
209
+
210
+
211
+
212
+
213
+
214
+ CIK Lookup
215
+
216
+
217
+
218
+
219
+
220
+ Public Dissemination Service (PDS)
221
+
222
+
223
+
224
+
225
+
226
+ Search Assistance
227
+
228
+
229
+
230
+
231
+
232
+
233
+
234
+
235
+
236
+
237
+
238
+
239
+ Submit Filings
240
+
241
+
242
+
243
+
244
+
245
+
246
+
247
+
248
+ Submit Filings
249
+
250
+
251
+
252
+
253
+
254
+
255
+
256
+
257
+ EDGAR Filer Management Portal
258
+
259
+
260
+
261
+
262
+
263
+ EDGAR Filing Portal
264
+
265
+
266
+
267
+
268
+
269
+ Online Forms Management Portal
270
+
271
+
272
+
273
+
274
+
275
+ EDGAR Next
276
+
277
+
278
+
279
+
280
+
281
+ Forms Index
282
+
283
+
284
+
285
+
286
+
287
+ Filer Support & Resources
288
+
289
+
290
+
291
+
292
+
293
+
294
+
295
+
296
+
297
+
298
+
299
+
300
+ Data & Research
301
+
302
+
303
+
304
+
305
+
306
+
307
+
308
+
309
+ Data & Research
310
+
311
+
312
+
313
+
314
+
315
+
316
+
317
+
318
+ SEC & Markets Data
319
+
320
+
321
+
322
+
323
+
324
+ Taxonomies
325
+
326
+
327
+
328
+
329
+
330
+ Statistics & Data Visualizations
331
+
332
+
333
+
334
+
335
+
336
+
337
+
338
+
339
+
340
+
341
+
342
+
343
+ Rules, Enforcement, & Compliance
344
+
345
+
346
+
347
+
348
+
349
+
350
+
351
+
352
+
353
+
354
+
355
+
356
+
357
+
358
+
359
+
360
+
361
+
362
+
363
+ Rules & Regulations
364
+
365
+
366
+
367
+
368
+
369
+
370
+
371
+
372
+ Rulemaking Activity
373
+
374
+
375
+
376
+
377
+
378
+ Statutes & Regulations
379
+
380
+
381
+
382
+
383
+
384
+ Staff Guidance
385
+
386
+
387
+
388
+
389
+
390
+ No-Action, Interpretive, and Exemptive Letters
391
+
392
+
393
+
394
+
395
+
396
+ Self-Regulatory Organization Rulemaking
397
+
398
+
399
+
400
+
401
+
402
+ Public Petitions for Rulemaking
403
+
404
+
405
+
406
+
407
+
408
+
409
+
410
+
411
+
412
+
413
+
414
+
415
+
416
+
417
+
418
+
419
+ Enforcement & Litigation
420
+
421
+
422
+
423
+
424
+
425
+
426
+
427
+
428
+ Litigation Releases
429
+
430
+
431
+
432
+
433
+
434
+ Administrative Proceedings
435
+
436
+
437
+
438
+
439
+
440
+ Administrative Law Judge Orders and Initial Decisions
441
+
442
+
443
+
444
+
445
+
446
+ Trading Suspensions
447
+
448
+
449
+
450
+
451
+
452
+ Distributions to Harmed Investors
453
+
454
+
455
+
456
+
457
+
458
+ Receiverships
459
+
460
+
461
+
462
+
463
+
464
+
465
+
466
+
467
+
468
+
469
+
470
+
471
+
472
+
473
+
474
+
475
+ Compliance
476
+
477
+
478
+
479
+
480
+
481
+
482
+
483
+
484
+ Examination Priorities
485
+
486
+
487
+
488
+
489
+
490
+ Risk Alerts
491
+
492
+
493
+
494
+
495
+
496
+ Compliance Outreach Program
497
+
498
+
499
+
500
+
501
+
502
+
503
+
504
+
505
+
506
+
507
+
508
+
509
+
510
+
511
+
512
+
513
+
514
+
515
+
516
+
517
+
518
+
519
+ Proposed Rules
520
+
521
+
522
+
523
+
524
+
525
+ What's New
526
+
527
+
528
+
529
+
530
+
531
+ Whistleblower Program
532
+
533
+
534
+
535
+
536
+
537
+
538
+
539
+
540
+
541
+
542
+
543
+
544
+
545
+
546
+
547
+
548
+
549
+
550
+ Featured Topics
551
+
552
+
553
+
554
+
555
+
556
+
557
+
558
+
559
+ Featured Topics
560
+
561
+
562
+
563
+
564
+
565
+
566
+
567
+
568
+ Crypto Task Force
569
+
570
+
571
+
572
+
573
+
574
+ Cybersecurity
575
+
576
+
577
+
578
+
579
+
580
+ Market Structure Analytics
581
+
582
+
583
+
584
+
585
+
586
+ Saving and Investing for Military Personnel
587
+
588
+
589
+
590
+
591
+
592
+ Saving and Investing for Teachers
593
+
594
+
595
+
596
+
597
+
598
+ SEC-CFTC Harmonization Initiative
599
+
600
+
601
+
602
+
603
+
604
+ Treasury Clearing Implementation
605
+
606
+
607
+
608
+
609
+
610
+
611
+
612
+
613
+
614
+
615
+
616
+
617
+ About
618
+
619
+
620
+
621
+
622
+
623
+
624
+
625
+
626
+ About
627
+
628
+
629
+
630
+
631
+
632
+
633
+
634
+
635
+ Mission
636
+
637
+
638
+
639
+
640
+
641
+ Commissioners
642
+
643
+
644
+
645
+
646
+
647
+ Divisions & Offices
648
+
649
+
650
+
651
+
652
+
653
+ Division & Office Directors
654
+
655
+
656
+
657
+
658
+
659
+ Advisory Committees
660
+
661
+
662
+
663
+
664
+
665
+ Budget & Performance
666
+
667
+
668
+
669
+
670
+
671
+ Reports & Publications
672
+
673
+
674
+
675
+
676
+
677
+ Commission Votes
678
+
679
+
680
+
681
+
682
+
683
+ Contact the SEC
684
+
685
+
686
+
687
+
688
+
689
+ Careers
690
+
691
+
692
+
693
+
694
+
695
+
696
+
697
+
698
+
699
+
700
+
701
+
702
+ Submit a Tip or Complaint
703
+
704
+
705
+
706
+
707
+
708
+
709
+
710
+
711
+
712
+
713
+
714
+
715
+
716
+
717
+
718
+
719
+ Newsroom
720
+
721
+
722
+ |
723
+
724
+
725
+ Investors
726
+
727
+
728
+ Small Businesses
729
+
730
+
731
+ Whistleblowers
732
+
733
+
734
+
735
+
736
+
737
+
738
+
739
+
740
+
741
+
742
+
743
+
744
+
745
+
746
+ Newsroom
747
+
748
+
749
+ |
750
+
751
+
752
+ Investors
753
+
754
+
755
+ Small Businesses
756
+
757
+
758
+ Whistleblowers
759
+
760
+
761
+
762
+
763
+
764
+
765
+
766
+
767
+
768
+
769
+
770
+
771
+
772
+
773
+
774
+
775
+ Search SEC.gov & EDGAR
776
+
777
+
778
+
779
+
780
+
781
+ Search
782
+
783
+
784
+
785
+
786
+
787
+
788
+
789
+
790
+
791
+
792
+
793
+
794
+
795
+
796
+
797
+
798
+
799
+
800
+
801
+
802
+
803
+
804
+
805
+
806
+
807
+
808
+
809
+
810
+
811
+
812
+
813
+
814
+
815
+ More in this Section
816
+
817
+
818
+
819
+
820
+
821
+
822
+
823
+
824
+
825
+
826
+
827
+
828
+ Enforcement & Litigation
829
+
830
+
831
+
832
+
833
+
834
+
835
+ Litigation Releases
836
+
837
+
838
+
839
+
840
+ Administrative Proceedings
841
+
842
+
843
+
844
+
845
+ Administrative Law Judge Orders and Initial Decisions
846
+
847
+
848
+
849
+
850
+ Trading Suspensions
851
+
852
+
853
+
854
+
855
+ Distributions to Harmed Investors
856
+
857
+
858
+
859
+
860
+ Receiverships
861
+
862
+
863
+
864
+
865
+ Electronic Filings in Administrative Proceedings (eFAP)
866
+
867
+
868
+
869
+
870
+ Rules of Practice
871
+
872
+
873
+
874
+
875
+ Applications for Reentry
876
+
877
+
878
+
879
+
880
+ Reports of Investigations
881
+
882
+
883
+
884
+
885
+ Whistleblower Program
886
+
887
+
888
+
889
+
890
+ Public Alert: Unregistered Soliciting Entities (PAUSE)
891
+
892
+
893
+
894
+
895
+ SEC Action Lookup - Individuals (SALI)
896
+
897
+
898
+
899
+
900
+ Enforcement Data Delivery Standards
901
+
902
+
903
+
904
+
905
+ Small Businesses
906
+
907
+
908
+
909
+
910
+ Appellate Briefs
911
+
912
+
913
+
914
+
915
+ Amicus / Friend of the Court Briefs
916
+
917
+
918
+
919
+
920
+
921
+
922
+
923
+
924
+
925
+
926
+
927
+
928
+
929
+
930
+
931
+
932
+
933
+
934
+
935
+
936
+
937
+
938
+
939
+
940
+
941
+ Enforcement & Litigation
942
+
943
+
944
+
945
+
946
+
947
+
948
+ Litigation Releases
949
+
950
+
951
+
952
+
953
+ Administrative Proceedings
954
+
955
+
956
+
957
+
958
+ Administrative Law Judge Orders and Initial Decisions
959
+
960
+
961
+
962
+
963
+ Trading Suspensions
964
+
965
+
966
+
967
+
968
+ Distributions to Harmed Investors
969
+
970
+
971
+
972
+
973
+ Receiverships
974
+
975
+
976
+
977
+
978
+ Electronic Filings in Administrative Proceedings (eFAP)
979
+
980
+
981
+
982
+
983
+ Rules of Practice
984
+
985
+
986
+
987
+
988
+ Applications for Reentry
989
+
990
+
991
+
992
+
993
+ Reports of Investigations
994
+
995
+
996
+
997
+
998
+ Whistleblower Program
999
+
1000
+
1001
+
1002
+
1003
+ Public Alert: Unregistered Soliciting Entities (PAUSE)
1004
+
1005
+
1006
+
1007
+
1008
+ SEC Action Lookup - Individuals (SALI)
1009
+
1010
+
1011
+
1012
+
1013
+ Enforcement Data Delivery Standards
1014
+
1015
+
1016
+
1017
+
1018
+ Small Businesses
1019
+
1020
+
1021
+
1022
+
1023
+ Appellate Briefs
1024
+
1025
+
1026
+
1027
+
1028
+ Amicus / Friend of the Court Briefs
1029
+
1030
+
1031
+
1032
+
1033
+
1034
+
1035
+
1036
+
1037
+
1038
+
1039
+
1040
+
1041
+
1042
+
1043
+
1044
+
1045
+
1046
+
1047
+
1048
+
1049
+
1050
+
1051
+
1052
+
1053
+
1054
+
1055
+
1056
+
1057
+
1058
+
1059
+
1060
+
1061
+
1062
+
1063
+
1064
+
1065
+
1066
+ Home
1067
+
1068
+
1069
+ Enforcement and Litigation
1070
+
1071
+
1072
+ Litigation Releases
1073
+
1074
+
1075
+ Ryan Petersen
1076
+
1077
+
1078
+
1079
+
1080
+
1081
+
1082
+
1083
+
1084
+
1085
+
1086
+
1087
+ Ryan Petersen
1088
+
1089
+
1090
+
1091
+
1092
+
1093
+
1094
+
1095
+
1096
+
1097
+
1098
+
1099
+
1100
+
1101
+
1102
+
1103
+
1104
+
1105
+
1106
+ U.S. SECURITIES AND EXCHANGE COMMISSION
1107
+
1108
+ Litigation Release No. 23874 / July 5, 2017
1109
+
1110
+ Accounting and Auditing Release No. 3882 / July 5, 2017
1111
+
1112
+ SEC v. Ryan Petersen, No. 15-cv-04599 (N.D. Cal. filed Oct. 6, 2015)
1113
+
1114
+ SEC Obtains Final Judgment Against CEO Charged with Accounting Fraud and Other Accounting Failures
1115
+
1116
+
1117
+
1118
+
1119
+ The Securities and Exchange Commission announced that it has obtained a final judgment against Ryan Petersen, the former chief executive officer of OCZ Technology Group Inc. whom the SEC charged with an accounting fraud at the now-bankrupt seller of computer memory storage and power supply devices.
1120
+
1121
+ The final judgment, entered by the Honorable Richard Seeborg, U.S. District Judge, U.S. District Court for the Northern District of California on June 30, 2017, permanently enjoins Petersen from violating Section 17(a) of the Securities Act of 1933, Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934, and Exchange Act Rules 10b-5, 13a-14, 13b2-1, and 13b2-2, and aiding and abetting violations of Exchange Act Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B), and Exchange Act Rules 12b-20, 13a-1, 13a-11, and 13a-13. The judgment also bars Petersen from acting as an officer or director of a public company, and orders him to pay $121,600 in disgorgement and relief pursuant to Section 304(a) of the Sarbanes-Oxley Act of 2002, prejudgment interest on the disgorgement of $18,400, and a civil penalty in the amount of $100,000. Petersen consented to the final judgment.
1122
+
1123
+ The court's entry of the judgment against Petersen resolves this litigation in its entirety.
1124
+
1125
+ The SEC charged Petersen with engaging in a scheme to materially inflate OCZ's revenues and gross margins from 2010 to 2012. The agency separately charged OCZ's former chief financial officer, Arthur Knapp , with certain accounting, disclosure, and internal accounting controls failures at OCZ. Knapp agreed to settle the SEC's charges without admitting or denying the allegations against him and, on October 23, 2015, the SEC suspended Knapp from appearing or practicing before the SEC as an accountant, which includes not participating in the financial reporting or audits of public companies. On August 29, 2106, the SEC suspended Thomas Dulek , a California-based accountant, from appearing and practicing before the SEC as an accountant, which includes not participating in the financial reporting or audits of public companies, based on his violations of important auditing standards. The SEC's investigation found that Dulek conducted deficient audits of OCZ's financial statements for fiscal years 2011 and 2012.
1126
+
1127
+
1128
+
1129
+
1130
+
1131
+ SEC Complaint -->
1132
+
1133
+  
1134
+
1135
+
1136
+
1137
+
1138
+
1139
+
1140
+
1141
+
1142
+
1143
+
1144
+
1145
+
1146
+
1147
+
1148
+
1149
+
1150
+
1151
+
1152
+
1153
+
1154
+
1155
+
1156
+
1157
+
1158
+ Return to top
1159
+
1160
+
1161
+
1162
+
1163
+ SEC homepage
1164
+
1165
+
1166
+
1167
+
1168
+
1169
+
1170
+
1171
+
1172
+
1173
+
1174
+
1175
+
1176
+
1177
+ About the SEC
1178
+
1179
+
1180
+
1181
+
1182
+
1183
+ Budget & Performance
1184
+
1185
+
1186
+ Careers
1187
+
1188
+
1189
+ Commission Votes
1190
+
1191
+
1192
+ Contact
1193
+
1194
+
1195
+ Contracts
1196
+
1197
+
1198
+
1199
+
1200
+
1201
+
1202
+
1203
+ Transparency
1204
+
1205
+
1206
+
1207
+
1208
+
1209
+ Accessibility & Disability
1210
+
1211
+
1212
+ Artificial Intelligence
1213
+
1214
+
1215
+ FOIA
1216
+
1217
+
1218
+ Inspector General
1219
+
1220
+
1221
+ No FEAR Act Data
1222
+
1223
+
1224
+ Ombuds
1225
+
1226
+
1227
+ SEC Excess Personal Property Guidance
1228
+
1229
+
1230
+
1231
+
1232
+
1233
+
1234
+
1235
+ Websites
1236
+
1237
+
1238
+
1239
+
1240
+
1241
+ Investor.gov
1242
+
1243
+
1244
+ Related Sites
1245
+
1246
+
1247
+ USA.gov
1248
+
1249
+
1250
+
1251
+
1252
+
1253
+
1254
+
1255
+ Site Information
1256
+
1257
+
1258
+
1259
+
1260
+
1261
+ Plain Writing
1262
+
1263
+
1264
+ Privacy & Security
1265
+
1266
+
1267
+ Site Map
1268
+
1269
+
1270
+
1271
+
1272
+
1273
+
1274
+
1275
+
1276
+
1277
+
1278
+
1279
+
1280
+
1281
+
1282
+
1283
+
1284
+
1285
+ Stay connected. Sign up for email updates.
1286
+
1287
+
1288
+
1289
+
1290
+
1291
+ Your email address
1292
+
1293
+ Sign Up
1294
+
1295
+
1296
+
1297
+
1298
+
1299
+
1300
+
1301
+
1302
+
1303
+
1304
+
1305
+ X
1306
+
1307
+
1308
+
1309
+
1310
+
1311
+
1312
+
1313
+ Facebook
1314
+
1315
+
1316
+
1317
+
1318
+
1319
+
1320
+
1321
+ Instagram
1322
+
1323
+
1324
+
1325
+
1326
+
1327
+
1328
+
1329
+ RSS
1330
+
1331
+
1332
+
1333
+
1334
+
1335
+
1336
+
1337
+ YouTube
1338
+
1339
+
1340
+
1341
+
1342
+
1343
+
1344
+
1345
+ Email Updates
1346
+
1347
+
1348
+
1349
+
1350
+
1351
+
1352
+
1353
+
1354
+
1355
+
1356
+
1357
+
1358
+
1359
+
1360
+
1361
+
1362
+
1363
+
1364
+
raw/aaer/2017/AAER-3875.txt ADDED
@@ -0,0 +1 @@
 
 
1
+ ve Summary June 14, 2017 Richardson Edward, Jr., CPA Richardson Edward, Jr. , AAER-3876 See Also: Administrative Summary June 12, 2017 Hanmer, Lisa, CPA , June 9, 2017 Michael B. Hayford, et al. , 34-80901, AAER-3874 June 7, 2017 Dan (“Alice”) Zhang, CPA, , AAER-3873 See Also: Administrative Summary