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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
UNISON COMMISSION EXCHANGE ACT RAINTREE PRACTICE ACCOUNTING FINANCIAL STATEMENTS PURSUANT SETTLEMENT SECURITIES EXCHANGE ACT PROCEEDING HEALTHCARE CORPORATION ADJUSTMENT NET INCOME MATTER MEDICARE REVENUE CFO ADMINISTRATIVE PROCEEDING ACCOUNTANT JOURNAL ENTRY MATERIAL AMOUNTS ACCORDANCE GAAP PROBABLE FUTURE COMMISSION DEEMS REPORTING NET INCOME MEDICARE RECEIVABLES ADJUSTMENT LACKED SUPPORT NOTE OFFERING |
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
Securities Exchange Act of 1934
Release No. 41925 / September 28, 1999
Accounting and Auditing Enforcement
Release No. 1162 / September 28, 1999
Administrative Proceeding
File No. 3-10036
_________________________________
In the Matter of
ORDER INSTITUTING PROCEEDINGS
RAINTREE HEALTHCARE PURSUANT TO SECTION 21C OF
CORPORATION, formerly known SECURITIES EXCHANGE ACT OF
as Unison HealthCare 1934 AND RULE 102(e) OF
Corporation, and COMMISSION'S RULES OF PRACTICE,
LISA M. BEUCHE, MAKING FINDINGS, IMPOSING
SANCTIONS, AND IMPOSING A
Respondents. CEASE-AND-DESIST ORDER
_________________________________
I.
The Securities and Exchange Commission deems it appropriate and in the
public interest that proceedings be, and hereby are, instituted
against Raintree HealthCare Corporation, formerly known as Unison
HealthCare Corporation, pursuant to Section 21C of the Securities
Exchange Act of 1934 ("Exchange Act"), and against Lisa M. Beuche
pursuant to Section 21C of the Exchange Act and Rule 102(e) of the
Commission's Rules of Practice.
II.
Raintree and Beuche have submitted Offers of Settlement to the
Commission in anticipation of the institution of this administrative
proceeding. The Commission has determined that it is appropriate and
in the public interest to accept their Offers of Settlement. Solely
for the purposes of this proceeding and any other proceeding brought
by or on behalf of the Commission or in which the Commission is a
party, and without admitting or denying the findings herein, except
that Raintree and Beuche admit the jurisdiction of the Commission over
them and over the subject matter of this proceeding, Raintree and
Beuche consent to the entry of this Order Instituting Proceedings
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