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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
REVENUE COMMISSION PHOTRAN PRACTICE ACT REPORTS ACCOUNTING FINANCIAL STATEMENTS TRANSACTIONS SECURITIES EXCHANGE ACT RECOGNITION PREMATURE REVENUE SALES BOOKS REVIEW GLASS REGISTRATION STATEMENT FRAUDULENT TRANSACTIONS OVERSTATE PERIODIC REPORTS MATERIALITY RESPONDENT EARNINGS KNOWING REPRESENTATION AUDITORS BACKDATE PREPARER |
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
Securities Act of 1933
Release No. 7782 / December 3, 1999
Securities Exchange Act of 1934
Release No. 42199 / December 3, 1999
Accounting and Auditing Enforcement
Release No. 1211 / December 3, 1999
Administrative Proceeding
File No. 3-10045
____________________________________
In the Matter of OPINION AND ORDER
PURSUANT TO RULE 102(e) OF
Paul Thomas Fink, C.P.A., THE COMMISSION'S RULES
OF PRACTICE AND ORDER
Respondent. MAKING FINDINGS,
IMPOSING SANCTIONS AND
ISSUING CEASE-AND-DESIST
ORDER
____________________________________
I.
In connection with a public administrative proceeding instituted
against him on September 28, 1999, pursuant to Section 8A of the
Securities Act of 1933 ("Securities Act"), Section 21C of the
Securities Exchange Act of 1934 ("Exchange Act"), and Rule 102(e) of
the Commission's Rules of Practice^, Paul Thomas Fink ("Respondent" or
"Fink") has submitted an Offer of Settlement ("Offer") to the
Securities and Exchange Commission ("Commission"), which the
Commission has determined to accept. Solely for the purpose 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 contained herein, except as to
jurisdiction, which he admits, Fink consents to the entry of the
findings and remedial sanctions set forth below.
II.
On the basis of this Order and the Offer submitted by Fink, the
Commission makes the following findings.
1. Photran Corp. ("Photran") is a Minnesota corporation that
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