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 Strategies & Market Trends | Anthony @ Equity Investigations, Dear Anthony,

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To: StockDung who wrote (114672)4/28/2012 2:47:04 PM
From: Covenant   of 116406
 
You can find the source here. buyersstrike.wordpress.com 

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To: StockDung who wrote (114672)4/28/2012 2:51:57 PM
From: Covenant1 Recommendation   of 116406
 
Covering their tracks? (SEFE)April 25, 2012 – 8:11 pmPosted in Bucket Shops, Fail, Morons, Reverse Mergers
Let’s take another quick break from our chronological look at current reverse-merger darling SEFE, Inc. (SEFE), to examine this morning’s Form D filing from the company.

Form D filings are required when a company attempts to raise money under one of the Reg D exemptions to the registration requirements of the SEC. Essentially, the company is attempting to sell unregistered securites. The rules are very clear, and one of the rules concerns when the Form D must be submitted:

An issuer must file a new notice with the SEC for each new offering of securities no later than 15 calendar days after the “date of first sale” of securities in the offering

So, if a company met the Reg D exemption and were to sell stock on April 10, 2012, they would need to file their Form D today.

On SEFE‘s newly filed Form D, available here, they announce that this is a new notice and they wish to raise $8mm under Rule 506. As of the date of the notice they have raised $854,500.00. Not very impressive fundraising for a company with a stock as hot as SEFE‘s.

But that is not the fascinating part. The filing gets quite interesting when one examines the date of first sale. It is April 13, 2011.

SEFE is a little less than a year delinquent on this filing. So is the company trying to cover up their tracks?

buyersstrike.wordpress.com 

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From: StockDung4/28/2012 5:55:39 PM
   of 116406
 
Bryant Cragun on California Top 500 Delinquent Taxpayers Deadbeat list.

=============================================================

"Bryant Cragun Broomfield, CO 80020 $269,266.52 Personal 04/07/2010"

ftb.ca.gov 

Top 500 Delinquent Taxpayers One of our primary responsibilities is to collect and account for state income tax revenue. We take this responsibility very seriously. In collecting this revenue for the state, we are committed to the fair administration of the tax laws.

Nearly 90 percent of taxpayers pay the taxes they owe. Those who don’t pay contribute to California’s tax gap—the difference between taxes owed to the state and taxes actually paid.

  • Currently, the state’s annual tax gap is estimated to be $10 billion.
When taxpayers do not pay their fair share, it places an unfair burden on those who do. Closing the tax gap is in the best interest of all Californians.

Assembly Bill 1424 changed Revenue and Taxation Code (R&TC) Section 19195 which now directs the Franchise Tax Board to publicly disclose at least twice each calendar year a list of the 500 largest state income tax delinquencies. These delinquencies must total in excess of $100,000 and be subject to a recorded notice of state tax lien. The list includes the taxpayer’s name and address, the liened amount owed, the earliest date a notice of state tax lien was recorded, the taxpayer’s occupational or professional licenses with type, status, and license number, and, in the case of a limited liability company or corporation, the names and titles of the principal officers of the taxpayer.

Since inception of this program in 2007, the department has recovered more than $118 million in revenue.

A taxpayer can avoid inclusion on this list if they:

  • Pay the tax liability in full.
  • Enter into and comply with an installment agreement under R&TC Section 19008.
  • Resolve the tax liability.
In addition, on or after July 1, 2012, a taxpayer’s inclusion on this list may:

  • Cause the loss or denial of occupational and professional licenses, including the taxpayer’s driver license, under Business and Professions Code Section 494.5.
  • Preclude them from entering into contracts for the acquisition of goods and services with California state agencies under Public Contract Code 10295.4.
If you have information that can lead to the collection of debt from the delinquent taxpayers appearing on the list, call us immediately at one of the telephone numbers below.

If any taxpayer on the list believes placement on the list is in error, contact us immediately at either the telephone number or address below. In addition, we urge any taxpayer on this list to contact us immediately to arrange to pay their delinquent state income tax. Call us, Monday through Friday, 8 a.m. to 5 p.m., except state holidays:

  • Personal Income Tax: 888.426.8555
  • Business Income Tax: 888.426.8751
Send correspondence to:

Franchise Tax Board
PO Box 3065
Rancho Cordova CA 95741-3065

  • As of 04/09/2012, the amount due on this list totals $
    This table provides a sorting feature. Click on the column title to sort the information in the respective column.


    [Suppressed Chart Link] Name Address Amount Due Payments Received 1 Tax Type Lien Filed License License Status License Number Officers
    Total - $227,902,572.19 $ - - - - - -
    Halsey M. & Shannon Minor San Francisco, CA 94118 $10,455,580.69 Personal 06/26/2009
    Mon B. & Mimi Hom Los Angeles, CA 90010 $6,010,738.72 Personal 03/14/1995 State Bar of California Active 057338
    Brian A. & Kathleen A. Kenner Julian, CA 92036 $5,832,394.84 Personal 02/12/2010
    Baldomero De Leon, Jr., M.D., Inc. Walnut Creek, CA 94598 $4,045,996.21 Corporate 01/06/2009 Baldomero De Leon, CEO
    Randall E. Cohn Los Angeles, CA 90036 $3,969,948.33 Personal 06/23/2009
    Sarkis Karadjian Los Angeles, CA 90046 $3,849,271.47 Personal 03/19/1997
    Johnny Y. Fong Fresno, CA 93720 $3,624,833.72 Personal 12/17/2001 Medical Board of California License Renewed & Current A26653
    Managed Emergency Care, Inc. Marina Del Rey, CA 90292 $2,977,911.12 Corporate 08/22/2011 Jeffery Kurland, CEO
    Moon Y. Lew San Francisco, CA 94133 $2,926,192.04 Personal 11/04/2002 Board For Professional Engineers And Land Surveyors Canceled 8701
    Lamont H. & Barbara U. Dozier Tarzana, CA 91356 $2,908,487.18 Personal 08/18/2008
    Aaron Haaz Woodland Hills, CA 91364 $2,877,849.27 Personal 12/10/2009
    Marvin T. Levin Walnut Creek, CA 94596 $2,805,682.14 Personal 07/02/2008
    Stuart J. Gourlay, M.D., A Professional Corporation Pinole, CA 94564 $2,728,438.01 Corporate 11/16/2009 Stuart Gourlay, CEO

    Cynthia Gourlay, Secretary

    Madison F. Richardson Beverly Hills, CA 90211 $2,254,100.92 Personal 11/07/2001 Medical Board of California License Renewed & Current 18826
    Hocopar, Inc. San Jose, CA 95113 $2,237,373.90 Corporate 05/04/2007 Kimball Small, CEO

    David Small, CFO

    Myung J. Woods Warner Springs, CA 92086 $2,061,827.28 Personal 04/28/2011
    Trent E. Lange Los Angeles, CA 90024 $2,057,011.14 Personal 05/26/2010
    Caresystems, Inc. Burlingame, CA 94010 $1,964,577.36 Corporate 01/22/2010 Anthony P Thekkek, CEO
    Prema P Thekkek, Secretary
    Minhthai Tran Emeryville, CA 94608 $1,797,057.39 Personal 04/19/2004
    George Georgiou San Francisco, CA 94107 $1,639,374.74 Personal 02/02/2007
    Frank J. Herrera Jr Delano, CA 93215 $1,639,344.21 Personal 05/22/2006
    Warren Mckean Citrus Heights, CA 95610 $1,605,753.46 Personal 01/26/2010
    Arthur Victor C. Valles Md, Inc. Los Angeles, CA 90041 $1,543,860.15 Corporate 09/21/2011 Dr. Arthur Valles, CEO
    Josephine Valles, Secretary
    William G. Wells Santa Monica, CA 90406 $1,503,703.62 Personal 10/02/1997 State Bar of California Disbarred 29392
    Pedro M. Lopez, M.D., Inc. Upland, CA 91786 $1,502,635.86 Corporate 05/27/2010 Pedro M Lopez MD, CEO
    William B. Kenney, M.D., A Professional Corporation Encinitas, CA 92024 $1,500,937.66 Corporate 08/09/2011 William B Kenney MD, CEO
    P. M. Nicol Lippman, M.D., Inc. San Pedro, CA 90731 $1,474,230.23 Corporate 10/08/2009 Nicol Lippman, CEO
    Yuri & Natalia Plyam Beverly Hills, CA 90210 $1,402,150.67 Personal 05/10/2011 Department of Real Estate Licensed 1493165
    Toby & Joel R. Schultz Los Angeles, CA 90064 $1,374,064.69 Personal 05/24/2002 State Bar of California
    Department of Real Estate
    Board of Accountancy    		 Inactive
    Expired
    Canceled    		 39853
    802577
    10372
    Terry L. & Peggy J. Moreland Bakersfield, CA 93309 $1,300,271.15 Personal 01/24/2008 Contractors State License Board 856954
    Mark A. Nahabedian Ojai, CA 93023 $1,258,061.82 Personal 05/06/2009
    Ivan Grayson Escondido, CA 92046 $1,243,534.99 Personal 02/04/2005
    Augustin A. Lin, D.O., Inc. Chino, CA 91710 $1,241,613.61 Corporate 10/27/2008 Augustin A Lin, CEO
    Zlb Bioplasma Inc. King of Prussia, PA 19406 $1,230,932.44 Corporate 08/18/2011 Peter Turner, CEO
    Peter Turner, Secretary
    Mantra Films, Inc. Los Angeles, CA 90078 $1,216,730.68 Corporate 02/06/2009 Joseph R Francis, CEO
    Daniel L. Chartraw Lodi, CA 95240 $1,191,628.38 Personal 02/16/2010
    Imperio Enterprises, Inc. San Jose, CA 95116 $1,185,724.63 Corporate 10/05/2004 Genaro Guizar, CEO
    Toni L. Pearce N Hollywood, CA 91601 $1,182,620.88 Personal 05/28/2008
    Julieann L. Orear Camarillo, CA 93012 $1,177,708.92 Personal 12/29/2011
    Century Parts Inc Torrance, CA 90502 $1,177,536.78 Corporate 11/28/2011 Lynn M Hale, CEO
    Industrial Investors Las Vegas, NV 89111 $1,164,369.07 Corporate 02/18/2004 F. Yuh-Ying Su, CEO
    William Wells, Secretary
    Padwell Inc Roseville, CA 95678 $1,163,480.25 Corporate 03/15/2004 Alcoholic Beverage Control Withdrawn 333157 John Padjen, CEO
    Roberta Padjen, CFO
    Daniel P. Desmond Loomis, CA 95650 $1,159,657.59 Personal 04/24/2008
    Richard A. Koehler Chicago, IL 60605 $1,087,835.56 Personal 01/19/2006
    David J. & Alicia D. Smith San Diego, CA 92108 $1,079,941.04 Personal 03/24/2010 Medical Board of California License Renewed & Current 0066777
    Frances M. Vega Morgan Hill, CA 95037 $1,072,659.48 Personal 09/30/2008
    Gary D. Gomez Elk Grove, CA 95624 $1,070,901.28 Personal 03/10/2008
    Matthew C. Harmon Winnetka, CA 91306 $1,064,836.04 Personal 04/21/2011
    Artisan Home Builders, Inc. Victorville, CA 92395 $1,045,964.70 Corporate 08/02/2010 John D Defazio, CEO
    Norma Defazio, Secretary
    Lanvesco Santa Monica, CA 90406 $971,091.27 Corporate 02/06/2004 E Kutsuna, CEO
    William Wells, CFO
    Lyn-Tron Aerospace, Inc. Sylmar, CA 91342 $939,158.52 Corporate 06/02/2009 Don Deatrick, CEO
    Paul Brodsley, CFO
    Darlene Deatrick, Secretary
    Oron H. Matana N. Hollywood, CA 91601 $933,037.75 Personal 03/09/2011
    David L. Adams Los Gatos, CA 95032 $924,893.16 Personal 02/02/2004
    Ashkan Khoshmanzar Chatsworth, CA 91311 $917,493.42 Personal 02/24/2011 Department of Real Estate Licensed 1336779
    Nanak S. Jutla Winnetka, CA 91306 $907,860.23 Personal 03/25/2011
    A Better Way Cremation, Inc. Burbank, CA 91505 $907,688.69 Corporate 05/27/2009 Cemetery And Funeral Bureau Clear 1705 Ann Whitaker, CEO
    Ruby N. Riverabarrett Fremont, CA 94536 $892,145.14 Personal 06/16/2003 Department of Real Estate Expired 1235012
    Circle Green Environmental Pasadena, CA 91109 $881,392.66 Corporate 01/05/2010 Dan Denisio, CEO
    Glenn Duncan, CFO
    Toni Denisio, Secretary
    Equity Mortgage Corp. Los Angeles, CA 90004 $870,206.95 Corporate 09/06/2011 Department of Real Estate Licensed 1515131 Mathew D Fainchtein, CEO
    Enrique Fainchtein, CFO
    David S. Edwards Loomis, CA 95650 $821,329.67 Personal 01/20/2011 Contractors State License Board Revoked 788807
    Kenneth W. Louie Stockton, CA 95204 $807,560.03 Personal 06/17/2004
    Joseph Francis Los Angeles, CA 90078 $793,932.70 Personal 06/30/2011
    Illusion Recovery Calimesa, CA 92320 $793,432.51 Corporate 02/08/2011 Bureau of Security/Investigative Services Canceled 1277 Jeffrey James Magee, CEO
    Anthony P. Brooklier Los Angeles, CA 90067 $781,393.30 Personal 09/26/1996 State Bar of California Active 050198
    Americana Media Inc. Studio City, CA 91604 $769,536.20 Corporate 08/10/2011 Leslie Kreiner, CEO
    James R. Lewis Moraga, CA 94556 $749,117.84 Personal 05/13/2010
    Hassan S. & Nancy A. Zanaty Yucaipa, CA 92399 $736,731.74 Personal 03/24/2010
    Nt Enterprises, Inc. Santa Barbara, CA 93110 $732,513.35 Corporate 03/04/2011 Scott H. Baty, CEO
    Jeffrey S. Benice Ladera Ranch, CA 92694 $728,857.85 Personal 11/05/1993 State Bar of California Active 081583
    Faramarz F. Khalili Beverly Hills, CA 90213 $728,230.96 Personal 03/07/2011 Board of Chiropractic Examiner Revoked 19178
    SMS.ac, Inc. San Diego, CA 92101 $727,669.49 Corporate 09/08/2011
    Steven T. Espinoza Campbell, CA 95009 $726,344.55 Personal 05/14/1998 Contractors State License Board Expired 724831
    John G. Aubuchon Los Angeles, CA 90043 $725,903.68 Personal 03/05/2010
    Tamal Mt., Inc. Larkspur, CA 94939 $724,144.84 Corporate 09/08/2009 Robert J. Eves, CEO
    Monalisa Nguyen San Jose, CA 95129 $721,036.51 Personal 10/06/2009
    Fowler Brothers Distributors of Natural Foods San Rafael, CA 94912 $714,330.33 Corporate 03/17/2011 L Bryan Fowler, CEO
    Terence S. Fowler, Secretary
    Bryan A. Tari Santa Barbara, CA 93105 $707,735.99 Personal 04/17/2008
    Urban Realty Aquisition Corp. Northridge, CA 91326 $703,233.88 Corporate 09/07/2011 W.D. Hankins, CEO
    Tyrone Richardson, CFO
    Tyice Martin, Secretary
    Satvinder & Josephine S. Sandhu Sacramento, CA 95824 $694,726.15 Personal 11/10/2009 Vocational Nursing And Psychiatric Technicians Clear 249211
    Los Gatos Restaurants, Inc. Los Gatos, CA 95030 $691,912.97 Corporate 08/22/2011 Alcoholic Beverage Control Suspended 373317 Stephen C. Borkenhagen, CEO
    Valuation Systems Las Vegas, NV 89111 $682,742.25 Corporate 06/11/2001 William Wells , Secretary
    Henry Samuel Woodland Hills, CA 91364 $672,968.69 Personal 03/21/2011
    Ralph A. Holt Ventura, CA 93003 $671,058.92 Personal 03/17/2010
    Hashaim A. & Irina R. Saeed Los Angeles, CA 90069 $671,016.75 Personal 04/13/2011
    Jonathan R. Bates Chatsworth, CA 91311 $669,793.36 Personal 09/27/2011
    Menashe Kozar Studio City, CA 91604 $654,845.05 Personal 11/30/2011 Contractors State License Board Expired 473947
    Majella M. Dallarte San Gabriel, CA 91776 $650,421.59 Personal 12/29/2008
    Martin M. Hernandez Jr San Bernardino, CA 92404 $650,413.69 Personal 10/14/2008
    Otto Colette Woodland Hills, CA 91364 $639,580.41 Personal 03/15/2010
    Steven H. Perry Westlake Village, CA 91362 $633,279.24 Personal 12/10/2001
    Jose L. Bonilla Santa Ana, CA 92703 $623,256.64 Personal 11/04/2011
    Neal C. Wang Rosemead, CA 91770 $616,970.44 Personal 12/15/2005
    Carl & Becky Goldfischer San Francisco, CA 94111 $604,749.64 Personal 04/27/2011
    Randolph D. Whinnery Paradise, CA 95969 $604,530.08 Personal 04/08/1997 Medical Board of California License Renewed & Current 42984
    Arutyun Terastvadsadrian Pasadena, CA 91104 $603,132.11 Personal 10/20/2011
    Annand & Rita Sliuman Spring Valley, CA 91978 $602,738.09 Personal 05/13/2011
    Byron Marquez Highland, CA 92346 $599,980.82 Personal 04/02/2008
    Protective Technologies International, Inc. Yorktown Heights, NY 10598 $595,341.94 Corporate 09/09/2011 Meredith Birrettello, CEO
    Daniel Szyszko, CFO
    Jorge Torres, Secretary
    Roger E. Mills Salinas, CA 93902 $560,139.52 Personal 01/27/2011
    Robert J. Eves Mill Valley, CA 94941 $552,346.34 Personal 04/14/2009
    Stephen K. Bright New Salem, MA 01355 $549,707.84 Personal 12/09/2009
    David S. & Marie L. Ward Los Angeles, CA 90049 $542,481.96 Personal 08/29/2006
    Randall W. & Gem L. Maxey Woodland Hills, CA 91364 $542,374.62 Personal 01/29/2003 Medical Board of California License Renewed & Current 38014
    Ping Kao Los Angeles, CA 90013 $536,065.60 Personal 08/31/2006 Department of Real Estate Expired 943675
    Agustin S. Lim Anaheim, CA 92804 $532,486.08 Personal 01/21/2010
    Research Planning Santa Monica, CA 90406 $532,201.88 Corporate 04/08/2002 Gene W. Ray, CEO
    Mark W. Sopp, CFO
    Nicholas J. Costanza, Secretary
    Liliana & Felix Prakasam Loma Linda, CA 92354 $528,290.56 Personal 04/16/2002 Board of Registered Nursing
    Board of Registered Nursing
    Board of Registered Nursing
    Physician Assistant Committee    		 Active
    Active
    Active
    License Renewed & Current    		 0013959
    569971
    67182
    PA17468
    Vincent P. Loduca Jr Portland, OR 97205 $526,914.48 Personal 09/24/2007
    Pamela D. Anderson Woodland Hills, CA 91367 $524,241.80 Personal 04/07/2009
    Pacifica In-Home Solutions Los Alamitos, CA 90720 $522,684.06 Corporate 11/09/2011 Lisa Carolyn Dickenson, CEO
    Peter & Laura G. Wagner Westlake Village, CA 91361 $516,490.56 Personal 06/07/2011
    Lasher Bros. Trucking, Inc. Los Banos, CA 93635 $510,520.74 Corporate 04/26/2010 Tarlochan Lasher, CEO
    Kulwant Lasher, CFO
    Jaswinder Lasher, Secretary
    Robert A. Zappelli Torrance, CA 90501 $502,067.43 Personal 09/29/2003
    Patricia Sanford Moraga, CA 94556 $500,995.25 Personal 05/18/2004
    Boone Outlet Enterprises, Inc. Brawley, CA 92227 $499,983.00 Corporate 03/10/2010 Cleta Boone, CEO
    Patricia Wills, Secretary
    William Kipp Temecula, CA 92589 $483,870.27 Personal 12/17/2008
    James P. Kleier San Francisco, CA 94123 $480,064.07 Personal 12/02/2004 State Bar of California Active 088554
    Augustine V. Woodley Fresno, CA 93722 $477,419.15 Personal 09/12/1995 Contractors State License Board Active 279278
    Samer S. & Tupito W. Gadalla San Diego, CA 92131 $474,368.32 Personal 04/15/2010
    Ronald W. Hertel Ventura, CA 93001 $472,337.47 Personal 08/03/2010
    Kenneth J. & Natalina Lowson Los Angeles, CA 90025 $463,191.99 Personal 03/16/2010
    Gregory R. Resnick San Francisco, CA 94121 $462,806.83 Personal 12/02/2011
    Krikor Barsoumian Pasadena, CA 91104 $461,930.27 Personal 07/22/2005
    Joseph M. Nichol Beverly Hills, CA 90212 $460,647.55 Personal 03/29/2010
    Nelson W. Spangler Riverside, CA 92506 $460,299.06 Personal 03/30/2011
    Par-Four Equipment Company Bakersfield, CA 93308 $458,940.05 Corporate 12/16/2008 Floyd Maxwell, CEO
    Dennis Headspeth, Secretary
    U.S.-China Enterprises, Inc. Monterey Park, CA 91754 $456,712.51 Corporate 11/18/2010 Maria Chu, CEO
    Maria E. Torres Santa Ana, CA 92705 $452,947.06 Personal 12/11/2009
    Tom Gonzales Dayton, NV 89403 $450,610.20 Personal 07/14/2011
    Christopher R. Firestone Upland, CA 91784 $450,271.22 Personal 08/11/2003
    Jose A. & Alma Lopez Holtville, CA 92250 $444,862.32 Personal 11/18/2010
    Michael J. Fendt Vista, CA 92083 $442,205.18 Personal 08/18/2011
    Triathlon Holdings, Inc. Bend, OR 97701 $438,888.26 Corporate 10/07/2011 David Scott, CEO
    Agnes Pak, Secretary
    Manuel Ortiz, Inc. Whittier, CA 90605 $436,400.78 Corporate 12/16/2011 Manuel Ortiz, CEO
    Kee Kwon, CFO
    Kasian Franks San Francisco, CA 94133 $434,800.33 Personal 09/13/2004
    Barbara Fouch Los Angeles, CA 90077 $434,200.75 Personal 05/18/1998
    Crystal Valet Parking Service, Inc. Los Angeles, CA 90027 $433,771.29 Corporate 06/20/2011 Greg Gee, CEO
    Home Certain, Inc. Santa Clarita, CA 91350 $433,661.53 Corporate 02/02/2011 Thomas Andersen III, CEO
    Lyndon R. Harrison, CFO
    Ronald H. Foote Las Vegas, NV 89119 $431,532.31 Personal 06/06/2003 Medical Board of California License Canceled 0066195
    Anthony Haworth Canoga Park, CA 91304 $427,712.75 Personal 09/04/2007 Department of Real Estate Revoked 1110079
    Christopher R. Gruler Chandler, AZ 85249 $427,410.47 Personal 10/19/2011
    Frank J. Vigil Stanford, CA 94309 $425,041.80 Personal 09/01/2011
    Kimball W. & Martha L. Small Saratoga, CA 95070 $423,260.41 Personal 02/11/2010 Department of Real Estate Licensed 0356772
    John I. Kamar Bakersfield, CA 93312 $420,790.33 Personal 02/23/2006
    Sausalito Precious Metals Inc. Sausalito, CA 94966 $419,634.47 Corporate 04/29/2010
    Archie's Trucking & Backhoe, Inc. Lotus, CA 95651 $416,669.90 Corporate 10/19/2010 Archie Lawyer, CEO
    Christopher B. Martin Santa Fe Springs, CA 90670 $415,611.77 Personal 05/29/2008
    Shaun B. Boyd Vista, CA 92081 $414,189.47 Personal 11/03/2006
    Abe Alizadeh Roseville, CA 95661 $411,252.43 Personal 06/27/2008
    Danny W. & Traci L. Priebs Redding, CA 96001 $410,853.73 Personal 08/22/2008
    Erica M. Kim Beverly Hills, CA 90210 $410,769.98 Personal 12/06/2006 State Bar of California Disbarred 158929
    Burr-King Manufacturing Company Warsaw, MO 65355 $409,470.80 Corporate 12/03/2002 Donald W. MacCarthy, CEO
    Ira Maser, CFO
    Ann Graham, Secretary
    Chihyih & Tefung Chen Millbrae, CA 94030 $407,764.13 Personal 01/27/2010 Medical Board of California License Renewed & Current 0029928
    Donald A. & Christine A. Wattson Corona Dl Mar, CA 92625 $406,100.45 Personal 09/27/2011
    Marine Pollution Control Service, Incorporated Crockett, CA 94525 $405,417.75 Corporate 11/16/2011 Kenneth W. Carver, CEO
    Jacqueline Carver, CFO
    Paul Polizzi Goleta, CA 93117 $404,669.36 Personal 06/16/2011
    Ione A. Cataldo Los Angeles, CA 90077 $402,966.68 Personal 03/10/2010
    Nicholas Konstant Beverly Hills, CA 90210 $397,532.85 Personal 06/18/2009
    Oak Grove Systems, Inc. Auburndale, MA 02466 $395,308.11 Corporate 01/25/2010 Charles Ames, CEO
    Jinsul & Soonhui C. Cho Monterey, CA 93940 $394,527.36 Personal 12/01/2011
    Ram Holdings, Inc. Bakersfield, CA 93390 $390,477.12 Corporate 11/08/2011 Harvey R. Cabot, CEO
    Abdul G. Abdulghafour Thousand Oaks, CA 91360 $385,874.66 Personal 12/04/2003
    Mathew M. Zuckerman Toluca Lake, CA 91602 $380,977.93 Personal 06/10/2003
    Rosa Bermeo Huntington Beach, CA 92649 $380,592.80 Personal 02/17/2009 Contractors State License Board Suspended 800006
    Gemma & Abram J. Zinberg Huntington Bch, CA 92648 $380,527.52 Personal 05/14/2010 State Bar of California Active 143399
    Michael C. & Sandra V. Reynolds Temecula, CA 92592 $378,703.98 Personal 06/03/2004 Department of Real State Licensed 1873986
    Gregory T. & Melinda E. Smith San Diego, CA 92126 $378,682.79 Personal 03/30/2009
    Allen J. & Carolyn M. Gross Pacific Palisades, CA 90272 $376,526.64 Personal 07/17/1995 State Bar of California Active 141082
    Jo Ann James Interior Design, Inc. Menlo Park, CA 94025 $376,368.14 Corporate 06/17/2009 Jo Anne James, CEO
    In Young Mgmt Inc Danville, CA 94506 $375,408.90 Corporate 07/27/2011
    Xavier Rivas Fair Oaks, CA 95628 $375,285.42 Personal 11/29/2011
    Rudy Perez Bakersfield, CA 93305 $374,024.35 Personal 09/12/2006
    Transaction Financial Corporation Los Angeles, CA 90069 $372,616.79 Corporate 05/19/2011 Robert H. Bisno, CEO
    Samuel Z. Phillips Agoura Hills, CA 91301 $368,602.01 Personal 06/16/2011
    The Lorwel Corporation Westlake Village, CA 91361 $366,195.46 Corporate 12/16/2011 Weldon Horton, CEO
    Universal Drafting, Inc. Fresno, CA 93710 $364,247.42 Corporate 01/26/2011 David Mobley, CEO
    Sta America Incorporated San Mateo, CA 94401 $362,797.14 Corporate 03/15/2004 Philip V. Branzuela, CEO
    Dan Fujimori Kentfield, CA 94904 $361,503.17 Personal 02/15/2011
    Larry Drew Backhoe Service, Inc. Petaluma, CA 94954 $360,887.65 Corporate 09/17/2010 Larry W. Drew, CEO
    Robin L. Drew, CFO
    JeromeThompson Riverside, CA 92506 $360,204.89 Personal 08/21/2003
    Kobra Alizadeh Roseville, CA 95661 $359,319.78 Personal 12/13/2007
    Graystone Design Group, Inc. San Francisco, CA 94114 $358,998.86 Corporate 10/07/2011 Joseph F. Pugliese, CEO
    Warren T. Russell Sunnyvale, CA 94087 $357,883.09 Personal 11/25/2009
    Kenneth L. Widmer Isleton, CA 95641 $357,751.12 Personal 07/11/2007
    Michael K. Jefferson Tarzana, CA 91357 $357,285.51 Personal 06/15/2005 Medical Board of California License Renewed & Current 0068903
    Roxanne T. Daneri Professional Corporation Sacramento, CA 95825 $356,574.48 Corporate 10/18/2010 Roxanne T. Daneri, CEO
    Winton F. Hoyt Redondo Beach, CA 90278 $356,313.48 Personal 03/07/2011
    Delta Bearing & Supply Pittsburg, CA 94565 $355,303.33 Corporate 01/27/2011 Marc David Woodyard, CEO
    Joanne Mary Woodyard, CFO
    Nancy Ochoa, Secretary
    James N. Toney Sherman Oaks, CA 91403 $353,966.19 Personal 01/07/2008
    Mark L. & Brigette Romanek Culver City, CA 90232 $353,030.37 Personal 04/14/2009
    Greg Anaya Tucson, AZ 85749 $352,986.68 Personal 12/01/2010
    Gault South Bay, Inc. Monte Sereno, CA 95030 $348,246.22 Corporate 04/21/2010 Bob Gault, CEO
    Arthur M. Sarkissian W Hollywood, CA 90069 $346,532.85 Personal 05/06/2002
    Wayne S. & Whitney Kreger Santa Monica, CA 90402 $344,832.29 Personal 05/02/2011 State Bar of California Active 154759
    Keithco Manufacturing, Inc. Tustin, CA 92780 $344,562.83 Corporate 11/29/2011 Bernard R. Steel, CEO
    Keith E. Nutter, CFO
    Daniel M. Young Laguna Niguel, CA 92677 $344,197.24 Personal 01/13/2010
    Steven Song Saratoga, CA 95070 $341,883.50 Personal 12/29/2011
    Thomas R. Hirsch Malibu, CA 90265 $341,012.90 Personal 06/14/2004 Board of Dental Examiners Renewed/Current 21899
    Serafin S. & Leticia Perez Pleasant Hill, CA 94523 $340,452.53 Personal 03/24/2010 Vocational Nursing And Psychiatric Technicians 0182296
    Erazmo Perez South Gate, CA 90280 $339,017.41 Personal 07/22/2005
    Larry N. Baker Ventura, CA 93001 $338,149.75 Personal 12/14/2000 Medical Board of California License Renewed & Current 0026049
    Carl M. & Deborah Rheuban Malibu, CA 90265 $337,407.69 Personal 12/27/2004
    Vadim Leibman Los Angeles, CA 90036 $334,639.60 Personal 06/11/2009
    Larry Chang Millbrae, CA 94030 $332,870.77 Personal 05/05/2011
    The Sliuman Company, Inc. Spring Valley, CA 91978 $331,902.77 Corporate 12/16/2011
    Mondo Condo Corporation San Diego, CA 92163 $330,267.29 Corporate 05/04/2011 Al Simonelli, CEO
    Scott Crowder, CFO
    Ennis Homes, Inc. Porterville, CA 93257 $330,192.20 Corporate 11/16/2011 Department of Real Estate Expired 1326036 Brian G. Ennis, CEO
    Lilian Saravia, CFO
    Pamela R. Ennis, Secretary
    Smart Wash, Incorporated Whittier, CA 90604 $329,634.10 Corporate 01/04/2008 Samantha Smart, CEO
    Dave R. Wong Newport Beach, CA 92658 $329,412.74 Personal 12/18/2009 Department of Real Estate Licensed 1030000
    S R. & Jeanne M. Denardo Fenton, MI 48430 $325,463.98 Personal 02/04/2004
    James P. & Nancy L. Baldwin Newport Beach, CA 92660 $325,137.52 Personal 07/15/2011 Department of Real Estate Licensed 00336469
    Il H. & Joan H. Lee Los Angeles, CA 90019 $323,932.58 Personal 12/21/2011
    David Duarte Ontario, CA 91764 $323,396.41 Personal 05/11/2005 Medical Board of California License Renewed & Current 0060225
    Todd M. Erickson San Jose, CA 95154 $323,040.68 Personal 10/22/2008 Contractors State License Board Expired 750483
    The Fire X-Tinguisher Service Company, Inc. Irvine, CA 92606 $319,218.10 Corporate 09/14/2011 John Kling, CEO
    Rita S. Cardarella Escondido, CA 92026 $319,204.62 Personal 01/27/2011
    Helene Lederman Laguna Beach, CA 92654 $318,504.98 Personal 12/18/2009
    Joaquin Demonet Palm Desert, CA 92260 $318,454.74 Personal 02/03/2009
    Peter Lobue Los Banos, CA 93635 $317,165.69 Personal 10/19/2007
    Jeffrey E. & Barbara L. Lubin La Jolla, CA 92037 $317,035.19 Personal 10/01/2008 Board of Barbering And Cosmetology Clear 299495
    Alberto M. Reyes Westminster, CA 92683 $316,942.15 Personal 05/06/2011 Contractors State License Board Active 789179
    Nichols Accountancy Corporation Marysville, CA 95901 $316,423.34 Corporate 05/19/2010 Board of Accountancy Canceled 131 Anthony Nichols, CEO
    Suzanne Talbot, Secretary
    Bernard Irwin Carlsbad, CA 92008 $316,266.17 Personal 08/14/1995
    Delta Seal And Supply, Inc. San Diego, CA 92129 $315,927.96 Corporate 05/04/2011 Richard J. Bessette, CEO
    Scott A. Grimmett, CFO
    James D. Bell, Secretary
    Chris C. Nguyen Santa Ana, CA 92704 $315,357.06 Personal 02/05/2010
    Steven D. & Awena Hoel Los Angeles, CA 90014 $315,072.13 Personal 03/24/2011
    James D. Stratton Newbury Park, CA 91320 $314,235.83 Personal 01/03/2005
    Aurora Auctions, Inc. Bell Canyon, CA 91307 $313,353.23 Corporate 09/22/2011 Victoria Campbell, CEO
    Sean Hobbs Simi Valley, CA 93065 $313,249.61 Personal 04/15/2010 Respiratory Care Board Canceled 17040
    Timothy J. Sloan Valley Springs, CA 95252 $310,915.88 Personal 09/15/2004
    Henry W. & Margaret Mercado Redlands, CA 92373 $310,849.26 Personal 08/30/2004 Board of Dental Examiners Renewed/Current 0027175
    Steven D. & Jacqueline Miller Temecula, CA 92592 $309,488.14 Personal 11/05/2010 Contractors State License Board
    Board of Barbering And Cosmetology    		 Active
    Clear    		 790918
    94863
    Swimors, Inc. National City, CA 92050 $309,390.08 Corporate 04/16/2009 Board of Pharmacy Clear 34621 Nancy Gott, CEO
    William Gott, CFO
    International Roofing Products, Inc. Walnut, CA 91789 $307,715.05 Corporate 06/25/2010 Ted Nakai, CEO
    Lon G. Williams Oakland, CA 94611 $306,422.05 Personal 01/19/2011
    Mark E. Bianchi Porter Ranch, CA 91326 $305,659.37 Personal 03/24/2010
    William Tolbert Jr Altadena, CA 91001 $305,562.97 Personal 05/17/1995 Medical Board of California License Renewed & Current 63092
    Babies SF, Inc. San Francisco, CA 94117 $304,703.36 Corporate 09/09/2008 James Michael Cunningham, CEO
    Lourdes & Ramon Bucio Santa Maria, CA 93458 $303,915.54 Personal 08/04/2003
    Sergio S. & Elizabeth Bonilla Santa Ana, CA 92703 $302,745.32 Personal 05/27/2011
    James J. & Nancy P. Chou Walnut, CA 91789 $302,198.22 Personal 02/10/2009 Department of Real Estate
    Department of Real Estate    		 Licensed
    Expired    		 1344094
    1308660
    Bruce A. Hazuka Thousand Oaks, CA 91362 $302,197.98 Personal 06/06/2003
    Layne L. Britton Encino, CA 91436 $302,004.25 Personal 07/29/2010 State Bar of California Active 101596
    Richard Wong Los Angeles, CA 90091 $298,990.87 Personal 12/04/2009
    Mary R. Beam Patterson, CA 95363 $298,914.46 Personal 11/18/2009
    Ricardo F. Ligad Los Angeles, CA 90041 $298,620.14 Personal 08/11/2003
    Castle Trading Inc. Beverly Hills, CA 90210 $296,865.27 Corporate 08/11/2011 Yri Plyam, CEO
    Natalia Plyam, CFO
    Martin & Maria Amaya Perris, CA 92570 $296,818.66 Personal 02/18/2011 Alcoholic Beverage Control Active 438133
    Mark A. Zimmerman Garden Grove, CA 92840 $296,162.33 Personal 05/04/2009
    Eric V. Cowle Rancho Mirage, CA 92270 $294,986.06 Personal 08/28/2009
    Star Caster Services, Inc. Toluca Lake, CA 91602 $293,840.24 Corporate 03/11/2010 Sylvio Pennucci, CEO
    Shikhakhmed Rustam Torrance, CA 90503 $292,964.68 Personal 12/22/2011
    Joseph A. Kraft Modesto, CA 95354 $291,693.68 Personal 12/05/2008 Contractors State License Board Expired 576790
    Kevin L. Benz Atwater, CA 95301 $291,459.28 Personal 08/11/2005 Bureau of Security And Investigative Services Canceled 1382022
    Kenneth J. Ybarra Fallbrook, CA 92028 $290,477.92 Personal 12/07/2009
    Ronald D. Jaman Alhambra, CA 91801 $288,547.01 Personal 07/26/2004 State Bar of California Not Eligible to Practice Law 48057
    Randall Edwards Santa Rosa, CA 95401 $288,170.08 Personal 12/13/2006 Department of Real Estate Expired 1064153
    Irvine Compiler Corporation Irvine, CA 92618 $288,013.66 Corporate 08/24/2011 Dan R. Eilers, CEO
    Scott H. Ogata, Secretary
    Thomas E. Trbovich Agoura, CA 91301 $288,012.66 Personal 04/10/1996
    Superior Remodeling Contractor, Inc. Palos Verdes East, CA 90274 $287,717.05 Corporate 06/04/2010 Contractors State License Board Expired 818649 Judith L. Carl, CEO
    Ben Felix, Sec/VP
    James L. & Deena M. Crouse Alamo, CA 94507 $286,591.98 Personal 03/23/2009
    Issam L. Chahayed Woodland Hills, CA 91367 $285,467.63 Personal 04/13/2010 Contractors State License Board Suspended 721382
    Karen B. Sutherlin Santa Barbara, CA 93108 $285,252.53 Personal 02/02/2007
    Kyle Gray Long Beach, CA 90807 $285,171.12 Personal 08/13/2002
    Bradley E. & Allison Barnes Pasadena, CA 91105 $284,933.58 Personal 07/07/2008 Department of Real Estate Surrendered 836163
    William Winokur Malibu, CA 90265 $284,876.34 Personal 12/11/2009
    Scott M. Hirsch Los Angeles, CA 90064 $284,744.79 Personal 01/26/2011
    David B. Pritchard Los Angeles, CA 90068 $284,261.40 Personal 04/30/2008
    Juan C. & Starla S. Bonilla Santa Ana, CA 92703 $282,639.21 Personal 05/19/2011
    Suman K. & Julie A. Sinha La Mesa, CA 91941 $282,492.08 Personal 04/08/2010 Medical Board of California
    Board of Registered Nursing    		 License Renewed & Current
    Active    		 79638
    533897
    Samer M. & Dalia Baligh Pasadena, CA 91107 $282,348.29 Personal 06/03/2010
    Sherif S. Gadalla Poway, CA 92064 $282,028.36 Personal 12/16/2010
    Balbir S. & Charanjit Manik Bakersfield, CA 93314 $280,602.40 Personal 11/30/2006
    Gerald L. Carroll Laguna Beach, CA 92651 $279,692.59 Personal 12/23/2011
    Mark Brown Los Angeles, CA 90016 $277,395.65 Personal 10/17/1995 Department of Real Estate Licensed 637783
    Shiro Shiozawa Campbell, CA 95008 $276,359.99 Personal 07/22/1999
    Richard A. & Jennifer K. Williams San Diego, CA 92128 $275,843.36 Personal 08/06/2010 State Bar of California Active 128832
    Stephen M. Bielinski Highland, CA 92346 $275,689.35 Personal 10/25/1996 Medical Board of California License Delinquent 56358
    Fantasy Books & Games, Inc. Livermore, CA 94550 $274,869.43 Corporate 03/15/2011 Robert Borden, CEO
    Providential Holdings, Inc. Huntington Bch, CA 92647 $274,796.23 Corporate 10/26/2009 Henry D. Fahman, CEO
    Tina T. Phan, Secretary
    Wolach, Inc. Los Angeles, CA 90064 $274,659.21 Corporate 02/04/2010 Wayne Wolach, CEO
    Robert C. Borris, Jr., Inc., A Law Corporation Hayward, CA 94541 $274,506.97 Corporate 03/19/2010 Robert C. Borris Jr., ESQ., CEO
    Joan Cosci, Secretary
    Dora J. Salgado Palm Springs, CA 92262 $274,048.33 Personal 07/24/2008
    Rebecca J. Appleby Norco, CA 92860 $273,209.92 Personal 06/10/2002
    Nicholas R. Cassavetes Los Angeles, CA 90024 $273,003.09 Personal 06/16/2010
    William R. Woods Chula Vista, CA 91910 $272,875.30 Personal 04/26/2006 Department of Real Estate Licensed 1386407
    Eric J. & Vivian K. Kim La Mirada, CA 90638 $271,880.24 Personal 12/05/2011
    Antonio J. Casamento Los Altos, CA 94022 $271,808.37 Personal 12/08/2004
    William W. & Amalia Stewart Norco, CA 92860 $271,784.63 Personal 06/25/2002 State Bar of California Active 049805
    Manuel T. & Teresa L. Leelin Cerritos, CA 90703 $270,452.89 Personal 11/25/2002
    Golden Gate Crane & Rigging, Inc. Castro Valley, CA 94552 $269,374.27 Corporate 12/01/2009 Robert Newberry, CEO
    Susan Newberry, CFO
    Joshua Newberry, Secretary
    Bryant Cragun Broomfield, CO 80020 $269,266.52 Personal 04/07/2010
    Billy & June T. Vanh San Francisco, CA 94124 $268,620.06 Personal 09/08/2010
    Steven E. Branstetter Culver City, CA 90230 $267,794.41 Personal 07/31/2002
    Grant M. Miller Newark, CA 94560 $267,779.33 Personal 09/09/2009
    Dora L. Velasquez Diamond Springs, CA 95619 $265,519.00 Personal 06/07/2005
    Xavier Sustaeta La Jolla, CA 92038 $265,316.30 Personal 03/12/2010
    Moises & Ceidy Pacheco Chula Vista, CA 91915 $265,290.20 Personal 05/21/2008 Department of Real Estate Expired 1335541
    Ralph A. Salazar Sr Alhambra, CA 91801 $264,590.33 Personal 10/21/2010
    Scott Nichols Gallery San Francisco, CA 94108 $263,722.95 Corporate 06/22/2009 Scott Nichols, CEO
    Curt Kiefer Petaluma, CA 94952 $262,043.14 Personal 03/09/2010
    Alexander Miroshnichenko Menlo Park, CA 94025 $260,872.66 Personal 06/03/2008
    Dionalyn C. Ugbebor Los Angeles, CA 90068 $260,736.24 Personal 05/11/2006
    Luis Medina Downey, CA 90241 $260,533.95 Personal 12/23/2009 Contractors State License Board Active 750626
    William E. & Rachel L. Cutler Marina Dl Rey, CA 90292 $260,253.13 Personal 04/14/2011
    David N. & Mary Lundberg Davenport, CA 95017 $258,843.75 Personal 10/11/2011
    Frances E. Hofman Olivehurst, CA 95961 $258,426.66 Personal 03/19/2008
    Gary E. Woods San Dimas, CA 91773 $258,388.64 Personal 02/07/1996
    Rommel J. Mijares Daly City, CA 94014 $258,252.70 Personal 06/02/2008
    Julio & Cecilia Rios Santa Ana, CA 92707 $258,159.46 Personal 09/02/2011
    Justin B. Leblanc San Francisco, CA 94105 $257,685.37 Personal 01/13/2010
    Donald P. Balzano Torrance, CA 90503 $257,582.47 Personal 11/20/2003 State Bar of California Active 068648
    Thomas J. Brooks Trabuco Canyon, CA 92679 $256,783.59 Personal 10/05/2010
    Alan B. Snitzer Pasadena, CA 91101 $256,552.13 Personal 12/03/2008 State Bar of California Active 82909
    F.A.S., Inc. Northridge, CA 91324 $255,774.02 Corporate 04/12/2010 Hector Ramos, CEO
    Olivia Ramos, CFO
    Rosa Ramos, Secretary
    Sun W. & Kay F. Lee El Centro, CA 92243 $255,380.80 Personal 05/26/2010
    Ralph B. & Sharon L. Wegis Bakersfield, CA 93309 $255,299.55 Personal 03/17/2010 State Bar of California
    Board of Barbering And Cosmetology    		 Active
    Delinquent    		 067966
    Kenneth H. & Patricia L. Jacob Yorba Linda, CA 92887 $254,661.36 Personal 03/11/2009
    Robert D. Testorff Groveland, CA 95321 $254,599.28 Personal 05/18/2004
    Do Nguyen Irvine, CA 92620 $253,089.72 Personal 02/04/2011
    Hamid Tabibzadeh Glendale, CA 91202 $252,658.90 Personal 12/08/2011
    Kevin A. Tucker San Diego, CA 92123 $249,897.84 Personal 08/20/2009 Department of Real Estate Expired 1112109
    Norman & Audrey E. Toro Banning, CA 92220 $249,157.51 Personal 03/11/2008
    Arthur M. Choy, Inc. Oakland, CA 94607 $248,196.64 Corporate 09/29/2009 Arthur M. Choy, CEO
    Robert H. Smith Fontana, CA 92336 $246,413.01 Personal 03/09/2010 Contractors State License Board Expired 886677
    Merced United Sheet Metal, Inc. Merced, CA 95340 $246,058.44 Corporate 05/02/2007 Enedina Melgosa, CEO
    Mark Melgosa, CFO
    Lisa Melgosa, Secretary
    Tiki Hut Food Concepts, Inc. San Diego, CA 92128 $245,951.66 Corporate 05/17/2011 Benny Catapusan IV, CEO
    Aileen Catapusan, Secretary
    Lloyd Collins Oakland, CA 94604 $245,833.27 Personal 01/21/2010
    Walter Afanasieff Greenbrae, CA 94904 $245,594.06 Personal 12/17/2008
    John & Paula Nittolo San Francisco, CA 94123 $244,778.20 Personal 06/17/2009
    David R. Gooler Construction, Inc. Monrovia, CA 91017 $244,499.81 Corporate 05/19/2009 David R. Gooler, CEO
    Vicktor Grauaug Newport Beach, CA 92662 $244,153.37 Personal 05/20/2003
    Arrow Mailing Service II, Inc. Hawthorne, CA 90250 $242,855.53 Corporate 08/30/2010 Robert A. Tappan, CEO
    Gary M. Feinberg Riverside, CA 92506 $242,456.79 Personal 08/16/2004 Medical Board of California License Renewed & Current 58691
    Eduardo J. Teran Reseda, CA 91335 $242,443.54 Personal 07/24/2002
    Victor & Evelyn Artavia Riverside, CA 92504 $242,061.04 Personal 02/02/2011
    Moses R. Abioye Oakland, CA 94607 $242,059.97 Personal 05/20/2011 Department of Real Estate Licensed NBA 1049502
    Eric J. Clark Blythe, CA 92225 $241,561.38 Personal 06/03/2011 Board of Dental Examiners Probation 38407
    Douglas Colkitt Sarasota, FL 34240 $240,869.09 Personal 04/02/2003 Medical Board of California License Canceled 75675
    Thomas C. & Jeanette L. Wong Westlake Village, CA 91361 $240,250.90 Personal 03/06/2002
    John S. Belville Ladera Ranch, CA 92694 $240,035.87 Personal 10/27/2009 Medical Board of California License Renewed & Current 65179
    Inversiones Smdt, Inc. Compton, CA 90222 $239,749.97 Corporate 09/13/2011 Maria Rosales, CEO
    Diana Sanchez, CFO
    Alvin L. Papa Tarzana, CA 91356 $239,487.63 Personal 03/31/2008 Department of Real Estate Licensed 1473111
    Greg A. Jacobson Huntington Beach, CA 92647 $239,334.48 Personal 08/26/2011
    Hongjia Zhang Artesia, CA 90701 $238,551.32 Personal 04/21/2011
    John E. & Carol J. Kenney Jr Canyon Country, CA 91387 $238,405.21 Personal 11/10/2011
    Richard T. Hansen Fullerton, CA 92833 $238,345.15 Personal 03/10/2008 Board of Dental Examiners Delinquent 26070
    Cavan M. Chan Los Angeles, CA 90010 $237,858.96 Personal 03/07/2011
    Waukeen Q. Mccoy San Francisco, CA 94117 $237,833.03 Personal 04/29/2009 State Bar of California Active 168228
    Bryan S. & Linda M. Marshall Villa Park, CA 92861 $234,689.57 Personal 07/02/2010
    Bradley D. Tubin Sunland, CA 91040 $220,411.15 Personal 10/08/2002 State Bar of California
    Cemetery And Funeral Bureau    		 Active
    Clear    		 80766
    241
    Emmanuel R. Mofu Blythe, CA 92225 $196,669.46 Personal 06/29/1995 Medical Board of California License Renewed & Current 0036558
    Jared W. Hannah Covina, CA 91723 $182,109.16 Personal 08/23/2001 Contractors State License Board Suspended 538743
    Thuan D. & Susie T. Phan Dana Point, CA 92629 $154,843.35 Personal 12/03/2008
    As cases are resolved, those taxpayers are removed from the list, reducing the total number of listings from the original 500. Removal of this tax delinquency information, as well as our authority to publish this list, is pursuant to California Revenue & Taxation Code Section 19195.

    List information was last updated on 04/27/2012 .

    Note
      Payments are posted only upon the taxpayer's written request.
      Total number of delinquent taxpayers on list that have paid in full 1
      Total amount paid in full $817,071.78



    Close Survey [url=https://www.ftb.ca.gov/images/common/cancel_16.png][Suppressed Chart Link][/url]

    • Share Recommend | Keep | Reply | Mark as Last Read

    To: Covenant who wrote (114675)4/28/2012 6:21:47 PM
    From: StockDung2 Recommendations   of 116406
     
    SEFE Promoted by 13 Promoters with 53 Newsletters

    stockpromoters.com 


    Promoted Date Symbol Promoter Name Compensation
    4/27/2012 SEFE Hot Stock Profits We have not been compensated for SEFE or AGCZ.
    4/27/2012 SEFE Penny Stock Wizard None Listed
    4/27/2012 SEFE Super Stock Hunter None Listed
    4/27/2012 SEFE Epic Stock Picks None Listed
    4/27/2012 SEFE Darth Trader We have not been compensated for SEFE and we own no position. We have not been compensated for THE release of this specific communication (email, text, social media, blog posting), but any future communications pertaining to a specific company will be THE result of a paid promotional investor relations marketing campaign, for which IPR Agency LLC receives financial compensation. We have not been compensated in any way for THE mention of any other companies named in this communication, and we own no position in any of them.
    4/27/2012 SEFE The Stock Psycho We have not been compensated for SEFE and we own no position. We have not been compensated for THE release of this specific communication (email, text, social media, blog posting), but any future communications pertaining to a specific company will be THE result of a paid promotional investor relations marketing campaign, for which IPR Agency LLC receives financial compensation. We have not been compensated in any way for THE mention of any other companies named in this communication, and we own no position in any of them.
    4/26/2012 SEFE Penny Stock Wizard Is a wholly owned subsidiary of Stocks Digest LLC and is being compensated one hundred thousand dollars from Speed Evolution Ltd. by a third party.
    4/26/2012 SEFE Super Stock Hunter Is being paid $150,000.00 from Speed Evolution Ltd.
    4/26/2012 SEFE Darth Trader We have not been compensated for SEFE and we own no position. We have not been compensated for this specific communication (email, blog, social media, or otherwise) however any future communication from us regarding a specific company will be the result of paid promotional investor relations advertising, for which IPR Agency LLC receives financial compensation. We have not been compensated in any way for the mention of any other companies named in this communication, and we own no position in any of them.
    4/26/2012 SEFE The Stock Psycho We have not been compensated for SEFE and we own no position. We have not been compensated for this specific communication (email, blog, social media, or otherwise) however any future communication from us regarding a specific company will be the result of paid promotional investor relations advertising, for which IPR Agency LLC receives financial compensation. We have not been compensated in any way for the mention of any other companies named in this communication, and we own no position in any of them.
    4/26/2012 SEFE Jackpot Stock Picks Jackpotstockpicks.COM expects to receive $30,000 cash via bank wire for providing marketing, advertising AND promotional services for SEFE by a third party (Windsor Investir) for one day (these services have expired) Jackpotstockpicks.COM does NOT own any shares of the companies mentioned in this EMAIL.
    4/26/2012 SEFE Raging Stock Bull Ragingstockbull.COM expects to receive $30,000 cash via bank wire for providing marketing, advertising AND promotional services for SEFE by a third party (Windsor Investir) for one day (these services have expired) Ragingstockbull.COM holds NO positions in the company being featured in this EMAIL communication, however the third party may hold shares AND may liquidate positions before, during or after the release of this EMAIL communication.
    4/26/2012 SEFE Special Penny Stocks Tribeca Investments Ltd engaged in the business of advertising and promoting companies for monetary compensation. SpecialPennyStocks.com expects to receive $40,000 for marketing services for SEFE by a non-controlling third-party shareholder.
    4/26/2012 SEFE Penny Stock Market Bulls Pennystockmarketbulls.COM expects to receive $30,000 cash via bank wire for providing marketing, advertising AND promotional services for SEFE by a third party (Windsor Investir) for one day (these services have expired).
    4/25/2012 SEFE Special Penny Stocks Tribeca Investments Ltd engaged in the business of advertising and promoting companies for monetary compensation. SpecialPennyStocks.com expects to receive $40,000 for marketing services for SEFE by a non-controlling third-party shareholder.
    4/25/2012 SEFE Penny Stock Wizard None Listed
    4/25/2012 SEFE Hot Stock Profits We have not been compensated for SEFE or AGCZ.
    4/24/2012 SEFE Surfs Up Stocks None Listed
    4/24/2012 SEFE Hot Stock Profits We have not been compensated for SEFE or AGCZ.
    4/24/2012 SEFE Penny Stock Wizard None Listed
    4/24/2012 SEFE Super Stock Hunter None Listed
    4/23/2012 SEFE The Stock Psycho We have NOT been compensated for SEFE and we own no position. We have NOT been compensated in any way for THE mention of any other companies named in THIS communication, and we own no position in any of them.
    4/23/2012 SEFE Darth Trader We have NOT been compensated for SEFE and we own no position. We have NOT been compensated in any way for THE mention of any other companies named in THIS communication, and we own no position in any of them.
    4/23/2012 SEFE Rocka $tocks www.rockastocks.com $$$ DISCLAIMER $$$ To view this disclaimer please visit: Rocka Stocks Disclaimer Rockastocks has not been compensated for SEFE This message was sent to Stockpromoters from: Alpha Exclusive | P.O.
    4/23/2012 SEFE Raging Stock Bull Ragingstockbull.com expects to be compensated $30,000 cash via bank wire to provide marketing, advertising AND promotional services for SEFE by a third party (Windsor Investir) for one day.
    4/23/2012 SEFE Jackpot Stock Picks Jackpotstockpicks.com expects to be compensated $30,000 cash via bank wire to provide marketing, advertising AND promotional services for SEFE by a third party (Windsor Investir) for one day.
    4/23/2012 SEFE Penny Stock Market Bulls Pennystockmarketbulls.com expects to be compensated $30,000 cash via bank wire to provide marketing, advertising AND promotional services for SEFE by a third party (Windsor Investir) for one day.
    4/23/2012 SEFE Top Gun Stock Picks We have NOT been compensated for SEFE and we own no position. We have NOT been compensated in any way for THE mention of any other companies named in THIS communication, and we own no position in any of them.
    4/23/2012 SEFE Penny Stock Wizard None Listed
    4/22/2012 SEFE The Stock Psycho We have NOT been compensated for SEFE and we own no position. We have NOT been compensated in any way for THE mention of any other companies named in THIS communication, and we own no position in any of them.
    4/22/2012 SEFE Darth Trader We have NOT been compensated for SEFE and we own no position. We have NOT been compensated in any way for THE mention of any other companies named in THIS communication, and we own no position in any of them.
    4/22/2012 SEFE Top Gun Stock Picks We have NOT been compensated for SEFE and we own no position. We have NOT been compensated in any way for THE mention of any other companies named in THIS communication, and we own no position in any of them.
    4/21/2012 SEFE Top Gun Stock Picks We have not been compensated for SEFE and we own no position. We have not been compensated for this specific communication (email, blog, social media, or otherwise) however any future communication from us regarding a specific company will be the result of paid promotional investor relations advertising, for which IPR Agency LLC receives financial compensation. We have not been compensated in any way for the mention of any other companies named in this communication, and we own no position in any of them.
    4/21/2012 SEFE The Stock Psycho We have not been compensated for SEFE and we own no position. We have not been compensated for this specific communication (email, blog, social media, or otherwise) however any future communication from us regarding a specific company will be the result of paid promotional investor relations advertising, for which IPR Agency LLC receives financial compensation. We have not been compensated in any way for the mention of any other companies named in this communication, and we own no position in any of them.
    4/21/2012 SEFE Darth Trader We have not been compensated for SEFE and we own no position. We have not been compensated for this specific communication (email, blog, social media, or otherwise) however any future communication from us regarding a specific company will be THE result of paid promotional investor relations advertising, for which IPR Agency LLC receives financial compensation. We have not been compensated in any way for THE mention of any other companies named in this communication, and we own no position in any of them.

    Share Recommend | Keep | Reply | Mark as Last Read | Read Replies (1)

    From: scion4/30/2012 10:07:09 AM
       of 116406
     
    Madoff Costs Surpass Victim Payouts as Strategy Fails

    By Linda Sandler - Apr 30, 2012
    bloomberg.com 

    Irving Picard, who said last year he hoped to pay investors in Bernard Madoff’s defunct firm as much as $65 billion, has only put his hands on about $2.6 billion to actually give back to customers.

    More than three years after Madoff’s epic swindle collapsed, Picard, the trustee responsible for liquidating the firm, has paid investors back about $330 million, while holding about $2.3 billion in customer accounts. About $6.4 billion that Picard has won in settlements with former Madoff investors is being challenged in court and is unavailable for disbursement.

    So far, winding down the Madoff estate has cost more than Picard has sent to customers, with total administrative spending as of March 31 at about $554 million, including fees for Picard, his firm and consultants he hired, according to his April 25 report. At the same time, Picard’s strategy of filing $100 billion of lawsuits to claw back money from Madoff winners has largely collapsed, as federal judges led by U.S. District Judge Jed Rakoff in New York have dismissed about $90 billion of Picard’s claims.

    “There is a huge risk about making predictions, because you can never be sure what a court will do,” said Chip Bowles, a bankruptcy lawyer with Bingham Greenebaum Doll LLP in Louisville, Kentucky. “People can object to his fees if he spent millions on litigation and promised a lot of stuff and it didn’t work out.”
    Claim Prices Slump

    As a result of Picard’s setbacks in court, bids for claims on the Madoff estate, which peaked at about 70 cents on the dollar in January 2011, now sell in “the low 50s,” said Joseph Sarachek, CRT Capital Group LLC’s managing director of claims trading.

    The price also reflects the likelihood that the payoff for investors who lost money in Madoff’s fraud may be far off, Sarachek said. That in turn makes it harder for claimholders to sell their IOUs at attractive prices.

    “It does look like the case is going on for several years,” he said.

    Amanda Remus, a Picard spokeswoman, didn’t immediately respond to an e-mail asking if the trustee has revised his estimate of how much he will ultimately pay Madoff customers.

    Picard’s latest estimate of the con man’s fictitious customer statements is $52 billion. That includes $17.3 billion in actual money invested, with the rest being the fake profits Madoff invented for customer statements. As of December, Picard estimated the total at $65 billion, before the withdrawal of some claims.
    SIPC Payments

    The $330 million he has sent to customers, out of the $2.6 billion set aside for them, contrasts with about $800 million they’ve received from the insurance program of the Securities Investor Protection Corp., which hired Picard and pays him.

    SIPC, which is funded by the major brokerage firms, no longer expects Picard to pay all currently allowed claims of $17.3 billion in full, “based on current trustee assets, lawsuits filed, and the estimated possibilities for recoveries arising from that litigation,” the U.S. Government Accountability Office said in a March report.

    Even if Picard gets all of the $9 billion he says he has raised, he would need another $8 billion or so to pay the claims, the GAO said.

    “SIPC does not now expect this level of recoveries to occur,” the report said.
    Picard Fees

    As of March 31, Picard himself has been paid about $5.1 million in fees. His law firm, Baker & Hostetler LLP, has been paid about $262.2 million in fees. All professional fees and expenses now stand at about $522 million, with about $31.7 million having been spent on general administrative costs such as office rent and telephones. By 2014, the bill will top $1 billion, Picard has estimated.

    Most of the money Picard says he has raised came from settlements, not court victories for his lawsuits, and he is fighting to preserve his exclusive right to sue parties that allegedly profited knowingly from the fraud.

    Some customers say he is usurping their rights. After a district judge in March upheld Picard’s $5 billion agreement with Jeffry Picower’s estate -- his biggest settlement by far -- lawyer Helen Chaitman appealed on behalf of a client. Chaitman will “absolutely” take the case as far as the U.S. Supreme Court if necessary, she said in an e-mail -- a process that could take more than a year.
    Picower Withdrawals

    Picard’s 2009 suit claimed that Picower, one of the con man’s largest individual investors, should have known Madoff ran a Ponzi scheme when he withdrew $7.2 billion from the brokerage. Sarachek said Madoff claim prices were around their peak in January 2011, when a judge approved the Picower forfeiture, with $5 billion going to the Madoff estate and $2.2 billion to the U.S.

    Some customers regard the Picower settlement as unfair because it stops them from suing the Picower estate themselves.

    Picard says he can’t distribute the Picower money until there’s a final court order that can’t be appealed. He didn’t have to lock himself into waiting for finality, as Picower’s estate didn’t make that a condition of forfeiting money, Chaitman said in a court filing.

    The delay in paying customers “is totally of the trustee’s own making,” she said. Chaitman has also challenged most of his fee requests.

    “Unfortunately, Madoff’s victims have not received the benefits of Mr. Picard’s services,” Chaitman said in an e-mail.
    Overlapping Claims

    Picard opposes her right to sue the Picower estate, saying her claims overlap with his, which take priority as he is trustee. Moreover, if Chaitman wins the right to sue the Picower estate for her customers, and wins her suit, she may be choosing who gets the money. Only the trustee can claw back and allocate money allegedly stolen from Madoff customers, Picard has said.

    Picard’s claim to an exclusive right to sue for Madoff recoveries has embroiled him in a battle with California Attorney General Kamala Harris over investment adviser Stanley Chais’s estate. Harris is trying to pursue a $270 million action against the estate, alleging Chais passed himself off as an “investment wizard” and collected fees for “doing nothing more than funneling all of his investors’ capital into an epic Ponzi scheme.”

    Picard sued Harris Jan. 4 in U.S. Bankruptcy Court in Manhattan, saying her suit interferes with the collection of assets needed to help compensate Madoff victims. A Manhattan court hearing is set for May 17.
    Tremont Group

    Madoff customers also have challenged Picard’s $1 billion deal with Tremont Group Holdings Inc. and a $220 million settlement struck with the heirs of Norman F. Levy. Chaitman alleges that Levy, who died in 2005 at age 93, financed Madoff’s Ponzi scheme to the tune of about $100 billion.

    Picard also won’t pay out any more from the customer fund without a “final unappealable decision” on whether he owes them not only the money they invested, but also the fictitious profit on their brokerage statements, according to his website. The owners of the New York Mets baseball team, whom Picard had sued for $1 billion, were among those challenging Picard’s calculation of how they should be paid, until they reached a $162 million settlement that doesn’t require them to pay any money for at least four years, if ever.

    The U.S. Supreme Court delayed a scheduled conference on whether it will consider an appeal by Madoff customers who say they should be compensated for loss of profits reported on their brokerage statements until after May 25, when it wants the U.S. Securities and Exchange Commission to weigh in on the subject. Allowable claims would treble to $52 billion if the judges agreed with the customers -- Picard’s current estimate of total fictitious profits in the Ponzi scheme.

    The case is Picard v. Katz, 11-cv-03605, U.S. District Court, Southern District of New York (Manhattan).

    To contact the reporter on this story: Linda Sandler in New York at lsandler@bloomberg.net

    To contact the editor responsible for this story: John Pickering at jpickering@bloomberg.net

    bloomberg.com 

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    From: StockDung4/30/2012 12:15:52 PM
       of 116406
     
    Geoffrey Eitens stock fraud promotion Locate Plus update

    -----------------------------------------------------------------------------------------------------------------



    UNITED STATES OF AMERICA

    Before the

    SECURITIES AND EXCHANGE COMMISSION

    SECURITIES AND EXCHANGE ACT OF 1934

    Release No. 66877 / April 30, 2012

    IN THE MATTER OF LOCATEPLUS HOLDINGS CORPORATION

    The United States Securities and Exchange Commission (Commission) announced the temporary suspension of trading in the securities of LocatePlus Holdings Corporation ("LocatePlus"), commencing at 9:30 a.m. EDT on April 30, 2012 and terminating at 11:59 p.m. EDT on May 11, 2012. The Commission temporarily suspended trading in the securities of LocatePlus due to a lack of current and accurate information about the company because it failed to file certain periodic reports with the Commission. The order was entered pursuant to Section 12(k) of the Securities Exchange Act of 1934 (Exchange Act).

    The Commission cautions brokers, dealers, shareholders and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by this company.

    Brokers and dealers should be alerted to the fact that, pursuant to Exchange Act Rule 15c2-11, at the termination of the trading suspension, no quotation may be entered relating to the securities of LocatePlus unless and until the broker or dealer has strictly complied all of the provisions of the rule. If any broker or dealer is uncertain as to what is required by the rule, it should refrain from entering quotations relating to the securities of LocatePlus until such time as it has familiarized itself with the rule and is certain that all of its provisions have been met. Any broker or dealer with questions regarding the rule should contact the staff of the Securities and Exchange Commission in Washington, DC at (202) 551-5720. If any broker or dealer enters any quotation which is in violation of the rule, the Commission will consider the need for prompt enforcement action.

    If any broker, dealer or other person has any information which may relate to this matter, John T. Dugan of the Boston Regional Office of the Securities and Exchange Commission should be telephoned at (617) 573-8936.

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    From: StockDung4/30/2012 12:22:51 PM
       of 116406
     
    Geoffrey Eiten continues to spit in SEC's eye with latest non-disclosure disclaimer:


    nationalfc.com 


    Disclaimer
    Please contact us for disclaimer information.



    nationalfc.com 

    Download Company Report
    in PDF format     Company Contact Information:

    LightPath Technologies Inc.
    2603 Challenger Tech City
    Suite 100
    Orlando, FL 32826
    Phone: 407-382-4003
    Web: www.lightpath.com


    Disclaimer

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    From: scion4/30/2012 4:46:02 PM
       of 116406
     
    SEC FILES CHARGES AGAINST FORMER ATTORNEY FOR MUTUAL BENEFITS

    U.S. SECURITIES AND EXCHANGE COMMISSION

    Litigation Release No. 22350 / April 30, 2012

    Securities and Exchange Commission v. Michael J. McNerney, Civil Action No. 1:12-cv-21627

    The Securities and Exchange Commission announced today that it filed a complaint against Defendant Michael J. McNerney, charging him with violations of the federal securities laws arising from his involvement in Mutual Benefits Corp.’s (“MBC”) offering fraud which raised more than $1 billion from approximately 29,000 investors. From 1995 through at least May 2004, McNerney served as primary securities regulatory counsel for MBC. The complaint alleges thatin this role, he helped conceal the fraud, met with investors, and supervised the filing of false reports with state regulators. The Commission’s complaint charges McNerney with aiding and abetting MBC’s violations of Section 10(b) and Rule 10b-5 of the Securities Exchange Act of 1934. The Commission seeks permanent injunctive relief against McNerney, who has consented to the entry of Final Judgment providing for full injunctive relief.

    In addition to the civil action against McNerney, the Commission simultaneously issued an Order pursuant to Rule 102(e)(2) of the Commission’s Rules of Practice forthwith suspending McNerney from appearing or practicing before the Commission based on the entries of a felony conviction against him. On August 26, 2011, the Honorable Adalberto Jordan, United States District Judge for the Southern District of Florida, sentenced McNerney to 5 years in prison, followed by three years of supervised release, and ordered him to pay restitution, along with his co-conspirators, in the amount of $826,839,642.

    On May 3, 2004, the Commission first halted the on-going fraud at MBC when it filed a contested emergency civil enforcement action against MBC and its principals. In its complaint, the Commission alleged that the defendants raised over $1 billion from thousands of investors through a fraudulent, unregistered offering of securities in the form of fractionalized interests in viatical and life settlements. The Commission obtained a restraining order to halt the alleged fraud at MBC, and thereafter the United States District Court for the Southern District of Florida appointed a receiver to identify and trace the assets of MBC.

    The Commission’s actions regarding MBC have resulted in nine injunctions and other relief against nine defendants and eight relief defendants, and orders to pay disgorgement and civil penalties totaling $30 million. In addition, the United States Attorney’s Office for the Southern District of Florida has charged 12 defendants in criminal actions for their roles in the fraud.

    The SEC acknowledges the work of the United States Attorney’s Office for the Southern District of Florida, the Federal Bureau of Investigation, Miami Field Office, and the Internal Revenue Service, Criminal Investigation Division in this matter.

    For additional information see Litigation Release No. 18698 (May 6, 2004), Litigation Release No. 19274 (June 20, 2005), Litigation Release No. 19480 (December 1, 2005), Litigation Release No. 19978 (January 24, 2007), Litigation Release No. 20151 (June 13, 2007), Litigation Release No. 20459 (February 15, 2008), Litigation Release No. 20521 (April 7, 2008), and Litigation Release No. 20521 (April 7, 2008), and Litigation Release No. 22084 (September 7, 2011).

    SEC Complaint in this matter
    sec.gov 


    sec.gov 

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    From: scion4/30/2012 6:12:54 PM
       of 116406
     
    EC Charges Mother, Daughter, and Their Attorney in Illegal Penny Stock Scheme

    FOR IMMEDIATE RELEASE
    2012-80

    Washington, D.C., April 30, 2012 — The Securities and Exchange Commission today charged a mother and daughter along with their attorney in a scheme to unlawfully acquire and sell billions of shares of penny stock in unregistered transactions.

    Additional Materials
    SEC Complaint
    sec.gov 

    The SEC alleges that Christel S. Scucci and her mother Karen S. Beach, who live in Florida, used alter ego companies (Protégé Enterprises LLC and Capital Edge Enterprises LLC) to make more than $1.5 million from selling approximately 3.3 billion shares of purportedly unrestricted stock that they acquired in so-called debt conversion “wrap around” transactions. They were able to sell most of this stock only because Florida-based attorney Cameron H. Linton issued baseless legal opinions for them stating that the stock could be issued without restrictive legends and that their re-sales were exempt from the registration requirements of the federal securities laws.

    “This case shines a spotlight on unlawful profiting from transactions designed to circumvent the registration requirements of the federal securities laws,” said Stephen L. Cohen, an Associate Director in the SEC’s Division of Enforcement. “This should alert transfer agents, securities attorneys and other industry gatekeepers to closely scrutinize efforts to lift restrictive legends by ‘tacking’ onto delinquent debt through wrap around agreements.”

    According to the SEC’s complaint filed in federal court in Orlando, Fla., this scheme involving the illegal use of wrap around agreements lasted from January 2010 to October 2011. Under the wrap around agreements, affiliates or others purportedly owed money by certain microcap issuers for more than one year assigned from the issuers to Protégé or Capital Edge the right to collect the debts. The wrap around agreements also purported to amend the initial debt agreements thereby allowing Protégé and Capital Edge to convert the money owed to them by the issuers into shares of the issuers’ common stock at a deep discount (usually 50 percent) to the prevailing market price. Protégé and Capital Edge almost always elected to receive stock from the issuers shortly after execution of the wrap around agreements. None of the transactions were registered with the SEC.

    The SEC alleges that Protégé and Capital Edge paid Linton to write attorney opinion letters for them stating that their sales of the stock acquired under these wrap around agreements lawfully could be issued to them without a restrictive legend and immediately sold to the public. Protégé and Capital Edge regularly sold the stock into the public market, often for large profits, merely days or weeks after they acquired the shares through the wrap around conversions.

    According to the SEC’s complaint, Linton’s legal opinion letters lacked any basis. The premise of Linton’s opinion letters was that – through the wrap around agreements and debt conversion – Protégé and Capital Edge were able to “tack” the period that had elapsed from the initiation of the original debt at least one year earlier to claim a registration exemption relying on Securities Act Rule 144(d)(3)(ii). When Linton wrote the opinion letters, he lacked an understanding of the applicable legal principles and failed to substantiate the factual predicate for his opinions. Furthermore, in mid-2010, Linton became aware of an injunction issued in a separate SEC enforcement action (SEC v. K&L International Enterprises) in which two of his letters were used in a similar scheme. Without Linton’s opinion letters, Protégé and Capital Edge couldn’t have acquired most of the stock without a restrictive legend and quickly turn around and sell it publicly.

    The SEC’s complaint alleges that Protégé, Capital Edge, Scucci and Beach violated Section 5 of the Securities Act. The complaint further alleges that Linton violated, or aided and abetted the violation of, Section 5 of the Securities Act. The SEC seeks disgorgement, penalties, injunctions, and penny stock bars against the defendants.

    The SEC’s case was investigated by Daniel Rubenstein and Adam Eisner under the supervision of C. Joshua Felker, an Assistant Director in the Division of Enforcement. Kenneth Guido will lead the SEC’s litigation.

    # # #



    sec.gov 

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    From: StockDung4/30/2012 7:45:38 PM
       of 116406
     
    Defendants Kenneth A. Wolkoff and George Sobol Settle Charges of Securities Registration Violations in SEC Action

    U.S. SECURITIES AND EXCHANGE COMMISSION Litigation Release No. 22351 / April 30, 2012 Securities and Exchange Commission v. e-Smart Technologies, Inc., et al, Civil Action No. 1:11-cv-00896-JEB (United States District Court for the District of Columbia) (Filed May 13, 2011) Defendants Kenneth A. Wolkoff and George Sobol Settle Charges of Securities Registration Violations in SEC Action On April 27, 2012, a final judgment was entered against Kenneth A. Wolkoff (“Wolkoff”) and George Sobol (“Sobol”) in an action filed by the Securities and Exchange Commission (“Commission”) in the United States District Court for the District of Columbia against e-Smart Technologies, Inc. (“e-Smart”) and related individuals and entities. In that action, the Commission alleges that defendants Wolkoff and Sobol participated in an unregistered stock offering of e-Smart securities in violation of the securities registration requirements of the Securities Act of 1933 (“Securities Act”) and acted as unregistered broker-dealers in violation of the Securities Exchange Act of 1934 (“Exchange Act”).

    Specifically, the Commission alleges that Wolkoff participated in the unregistered stock offering from April 2005 through at least June 2006, completing at least 115 transactions which brought in over $2,600,000 and sold over 26 million e-Smart shares. The Commission also alleges that Sobol participated in the unregistered stock offering from March 2005 through at least June 2006, completing at least 19 transactions which brought in over $890,000 and sold over $8.8 million e-Smart shares. During this period, neither was registered with the Commission as a broker-dealer or associated with a registered broker-dealer.

    Wolkoff consented to a final judgment permanently enjoining him from violations of Sections 5(a) and (c) of the Securities Act and Section 15(a) of the Exchange Act. Wolkoff also consented to be barred for five years from participating in the offering or sale of a penny stock, to disgorge all e-Smart stock he received as compensation for his sales efforts and to pay a $40,000 penalty.

    Sobol consented to a final judgment permanently enjoining him from violations of Sections 5(a) and (c) of the Securities Act and Section 15(a) of the Exchange Act. And Sobol consented to be barred for five years from participating in the offering or sale of a penny stock, to disgorge all e-Smart stock in which he has a legal or beneficial interest and to pay a $30,000 penalty.

    The litigation against the other defendants, alleging violations of the anti-fraud, securities registration, financial reporting, books and records, and internal control provisions of the federal securities laws, is ongoing.

    http://www.sec.gov/litigation/litreleases/2012/lr22351.htm
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