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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
COMMISSION LERNOUT HAUSPIE SECURITIES ADMINISTRATIVE PROCEEDINGS PURSUANT RESPONDENT ACCOUNTING FINDINGS INSTITUTING COMMON STOCK REPORTS FINANCIAL STATEMENTS UNITED STATES PUBLIC ADMINISTRATIVE PROCEEDINGS HEREBY EXCHANGE ACT RULES SPEECH PRODUCTS MAKING FINDINGS REVOKING REGISTRATION PURSUANT PROTECTION INVESTORS SETTLEMENT BELGIAN BELGIUM NASDAQ PINK SHEETS BANKRUPTCY COURT |
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
SECURITIES EXCHANGE ACT OF 1934
Release No. 47442 / March 4, 2003
ADMINISTRATIVE PROCEEDING
File No. 3-11054
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1730 / March 4, 2003
_________________________________________________________________
LERNOUT & HAUSPIE
SPEECH PRODUCTS, N.V.,
Respondent.
_________________________________________________________________
ORDER INSTITUTING PUBLIC ADMINISTRATIVE PROCEEDINGS, MAKING FINDINGS
AND REVOKING REGISTRATION PURSUANT TO SECTION 12(j) OF THE SECURITIES
EXCHANGE ACT OF 1934
I.
The Securities and Exchange Commission ("Commission") deems it
necessary and appropriate for the protection of investors that public
administrative proceedings be, and hereby are, instituted with respect
to Lernout & Hauspie Speech Products, N.V. ("Lernout & Hauspie" or
"Respondent"), pursuant to Section 12(j) of the Securities Exchange
Act of 1934 (15 U.S.C. §78(j))("Exchange Act").
II.
In anticipation of the institution of these administrative
proceedings, Respondent has submitted an Offer of Settlement ("Offer")
that the Commission has determined to accept. Solely for the purpose
of these proceedings, and any other proceedings brought by or on
behalf of the Commission or to which the Commission is a party, and
prior to a hearing pursuant to the Commission's Rules of Practice, 17
C.F.R. §201.100 et seq., without admitting or denying the findings set
forth below, except as to the Commission's finding of jurisdiction
over Respondent and the subject matter of these proceedings, and the
SNIPPETS:
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