Commission Opinions & Orders - May 9, 2007 34-55731 May 9, 2007 Hans N. Beerbaum and Beerbaum & Beerbaum Financial and Insurance Services, Inc. <A HREF="http://www.sec.gov/litigation/opinions/2007/34-55731.pdf" target="_blank">http://www.sec.gov/litigation/opinions/2007/34-55731.pdf</A>