SECURITIES AND EXCHANGE COMMISSION

   LITIGATION RELEASE NO. 16351 / November 10, 1999

   ACCOUNTING AND AUDITING ENFORCEMENT
   Release No. 1206 / November 10, 1999

   SECURITIES AND EXCHANGE COMMISSION v. RONALD J. HOTTOVY, JIMMY
   DUCKWORTH, AND JOSEPH I. MORRIS, Civil Action No. 98-S-1636 (D. Col.)
   (filed July 30 1998)

   On November 10, 1999, the Commission announced the resolution of its
   enforcement action against Jimmy Duckworth, the former Executive
   Vice-President of Sales for Scientific Software-Intercomp, Inc., (SSI)
   formerly a Denver, Colorado corporation. The Commission's complaint
   alleged that 1) beginning in 1992 or earlier and continuing until at
   least 1995, SSI materially overstated its revenue and earnings by
   backdating or misdating contracts, booking revenue without contracts,
   overaccruing project revenues, and providing confidential side letters
   modifying payment obligations; 2) as a result of these practices, SSI
   reported materially false and misleading financial information in its
   Annual Reports for fiscal 1993 and 1994, its Quarterly Reports the
   first three quarters of fiscal 1994 and the first quarter of fiscal
   1995, and in its S-1 registration statement in June 1994; 3) Duckworth
   made or caused the making of materially false and misleading
   accounting entries in SSI's books and records and provided false
   information to the company's independent auditors in connection with
   the audit of SSI's financial statements; and 4) Duckworth knew or was
   reckless in not knowing that the SSI financial statements were
   materially false and misleading.

   Without admitting or denying the allegations in the Commission's
   complaint, Duckworth consented to the entry of a permanent injunction
   prohibiting him from violating Section 17(a) of the Securities Act,
   Sections 10(b) and 13(b)(5) of the Securities Exchange Act, and rules
   10b-5, 13b-2-1, and 13b2-2 thereunder, a five year officer-director
   bar, and payment of a total of $35,000 in penalties. On November 10,
   1999, the Commission entered an order by consent pursuant to Rule
   102(e) of the Commission's Rules of Practice barring Duckworth from
   practicing before the Commission as an accountant.

   The Commission previously settled actions against SSI and four
   individuals. Securities and Exchange Commission v. Ronald J. Hottovy,
   Jimmy Duckworth, Joseph I. Morris, and Eugene A. Breitnenbach, Civil
   Action No. 98-S-1636 (D. Col.), Lit. Rel. No. 15824, July 30, 1998; In
   the Matter of Ivor R. Ellul and Joseph R. Summa, Admin. Proc. No.
   3-9659; In the Matter of Barbara J. Cavallo, Admin. Proc. No. 3-0660.