| UNITED STATES OF AMERICA |
| Before the |
| SECURITIES AND EXCHANGE COMMISSION |
| |
| |
| SECURITIES EXCHANGE ACT OF 1934 |
| Release No. 63822 / February 2, 2011 |
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| ACCOUNTING AND AUDITING ENFORCEMENT |
| Release No. 3239 / February 2, 2011 |
| |
| ADMINISTRATIVE PROCEEDING |
| File No. 3-14217 |
| ______________________________ |
| : |
| In the Matter of : |
| : ORDER OF FORTHWITH SUSPENSION |
| ERIC A. HOLZER, CPA : PURSUANT TO RULE 102(e)(2) OF THE |
| : COMMISSION’S RULES OF PRACTICE |
| Respondent. : |
| ______________________________: |
| |
| I. |
| |
| The Securities and Exchange Commission deems it appropriate to issue an order of |
| forthwith suspension of Eric A. Holzer (“Holzer”) pursuant to Rule 102(e)(2) of the |
| Commission’s Rules of Practice [17 C.F.R. § 200.102(e)(2)]. |
| 1 |
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| II. |
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| FINDINGS |
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| The Commission finds that: |
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| A. Holzer was licensed to practice law in the State of New York on July 18, 2003. |
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| B. Holzer is a certified public acc ountant in the State of New York. |
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| C. On May 7, 2009, Holzer pleaded guilty befo re the United States District Court for |
| the Southern District of New York in United States v. Eric A. Holzer, Case No.1:09-cr-470 |
| (S.D.N.Y), to one count of conspiracy to commit securities fraud, in violation of 18 U.S.C. § |
| 371, and one count of securities fraud, in violation of 15 U.S.C. §§ 78j(b) and 78ff, 17 C.F.R. § |
| 240.10b-5 and 240.10b5-2, and 18 U.S.C. § 2. On October 2, 2009, a judgment in the criminal |
| case was entered against Holzer on the basis of his plea of guilty. As a result, Holzer was |
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| 1 Rule 102(e)(2) provides in pertinent part: “Any … person who has been convicted of a felony or a misdemeanor |
| involving moral turpitude shall be forthwith suspended from appearing or practicing before the Commission.” |
| 2 |
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| sentenced to five (5) years of probation, ordered to pay an assessment of $200 and a criminal fine |
| of $15,000, and ordered to forfeit over $119,300, representing proceeds derived from his |
| criminal offense. 2 |
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| III. |
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| ORDER IMPOSING SANCTIONS |
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| In view of the foregoing, the Commission finds that Holzer has been convicted of a |
| felony involving moral turpitude within the meaning of Rule 102(e)(2) of the Commission’s |
| Rules of Practice. |
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| Accordingly, it is ORDERED, that Eric A. Holzer is forthwith suspended from appearing |
| or practicing before the Commission pursuant to Rule 102(e)(2) of the Commission’s Rules of |
| Practice. |
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| By the Commission. |
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| Elizabeth M. Murphy |
| Secretary |
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| 2 On December 29, 2009, disciplinary proceedings in New York by the First Department of the Appellate Division |
| resulted in Holzer’s disbarment due to his felony convictions. |
| Service List |
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| Rule 141 of the Commissoin’s Rule of Prac tice provides that the Secretary, or another |
| duly authorized officer of the Commission, shall serve a copy of the Order of Forthwith |
| Suspension Pursuant to Rule 102(e)(2) of the Commission’s Rules of Practice (“Order”) on the |
| Respondent and his legal agent. |
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| The attached Order has been sent to the fo llowing parties and other persons entitled to |
| notice: |
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| Honorable Brenda P. Murray |
| Chief Administrative Law Judge |
| Securities and Exchange Commission |
| 100 F Street, N.E. |
| Washington, DC 20549-2557 |
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| Sarah L. Levine, Esq. |
| Assistant Chief Litigation Counsel |
| Securities and Exchange Commission |
| 100 F Street, N.E. |
| Washington, DC 20549-4030 |
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| Mr. Eric A. Holzer |
| c/o Paul Shechtman, Esq. |
| Stillman, Friedman & Shechtman, P.C. |
| 425 Park Avenue |
| New York, NY 10022 |
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| Paul Shechtman, Esq. |
| Stillman, Friedman & Shechtman, P.C. |
| 425 Park Avenue |
| New York, NY 10022 |
| (Counsel for Eric A. Holzer) |
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