"14. In their letters to Staff, PWC and KPMG enclosed copies of correspondence to Vucicevich as the CEO of Sulja Bros. and to Marquee Asset Management LLC("Marquee"), the investor relations firm for Sulja Bros., demanding that Sulja Bros. cease and desist from making any further reference to PWC and KPMG and that Sulja Bros. correct the misrepresentation made in respect of its relationship with them."