The Securities and Exchange Commission

[Stock]

Administrative Proceedings - April 24, 2007

33-8793 Apr. 24, 2007 Tier One, Inc. and Bernardo D. Carella
Other Release No.: 34-55662
http://www.sec.gov/litigation/admin/2007/33-8793.pdf

34-55660 Apr. 24, 2007 Marex.com, Inc. n/k/a Marex, Inc., Modern Computer Systems, Inc., Panther Telecommunications Corp., Royal Casket Distribution Corp., Schoolwurks, Inc., SkyWay Communications Holding Corp., and South Beach Concepts, Inc. n/k/a Global Franchise Concepts, Inc.
Note: See also the Order in this matter
http://www.sec.gov/litigation/admin/2007/34-55660.pdf

34-55659 Apr. 24, 2007 Airbomb.com, Inc., Internetstudios.com, Inc., Megamedia Networks, Inc., and World Cyberlinks Corp.
Note: See also the Order in this matter
http://www.sec.gov/litigation/admin/2007/34-55659.pdf