GGToor Inc. (GTOR)

[MONEYMADE]

CLARIFICATION: •Edward Durante (NO CONNECTION TO BTHR)

Orchestrated in 1998 as the CEO of PSA and shell company ATSI a reverse merger scheme. At the time, the attorney on record was Jackson who facilitated the unregistered shares. He had no knowledge of Durante's intent but should have known the shares were restricted because he drafted the merger.

In return for his (Jackson BTHR present attorney's) cooperation for telling on Durante, the SEC Let him off lightly.

As set forth in the Offers, both Gould and Morris undertake to cooperate with the Commission staff in preparing for and presenting any civil litigation or administrative proceedings concerning any transaction that is the subject of this Order. The Commission has considered the undertakings of Gould and Morris in determining the appropriate Order. If Gould or Morris fails to comply with these undertakings, the Commission reserves the right to reopen this proceeding and reconsider the appropriateness of the Order imposed.

VI.

Accordingly, IT IS ORDERED THAT Gould cease and desist from committing any violation and any future violation of Sections 5(a) and 5(c) of the Securities Act.

IT IS FURTHER ORDERED THAT Morris cease and desist from committing any violation and any future violation of Sections 5(a) and 5(c) of the Securities Act