UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION

   SECURITIES EXCHANGE ACT OF 1934
   Release No. 42124 / November 10, 1999

   ACCOUNTING AND AUDITING ENFORCEMENT
   Release No. 1205 / November 10, 1999

   ADMINISTRATIVE PROCEEDING
   File No. 3-10094
_____________________________________

                                        ORDER INSTITUTING A
 In the Matter of                       PUBLIC PROCEEDING AND
                                        OPINION AND ORDER
 JIMMY L. DUCKWORTH, CPA,               PURSUANT TO RULE 102(e)
                                        OF THE COMMISSION'S
                       Respondent.      RULES OF PRACTICE
_____________________________________

                                     I.

   The Securities and Exchange Commission (Commission) deems it
   appropriate and in the public interest that a public administrative
   proceeding be, and hereby is, instituted against Jimmy L. Duckworth
   (Duckworth) pursuant to Rule 102(e)(3) of the Commission's Rules of
   Practice.

                                    II.

   In anticipation of the institution of this proceeding, Duckworth has
   submitted an Offer of Settlement (Offer), which the Commission has
   determined to accept. Solely for the purpose of this proceeding and
   any other proceedings brought by or on behalf of the Commission or to
   which the Commission is a party, Duckworth consents to the issuance of
   this Order, the entry of the findings contained herein, and the
   imposition of the sanction set forth below without admitting or
   denying the findings or conclusions contained herein except that he
   admits (1) the Commission's jurisdiction over him and the subject
   matter of this proceeding and (2) the entry of the permanent
   injunction against him described below.

                                    III.

   The Commission makes the following findings