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newmedman

02/23/13 9:48 AM

#95701 RE: sundoctor #95700

The CPA had renewed their license.. The dates in question were 2010 and 2011.... The deal is fine.

5. SWH’s license expired on January 31, 2010 and was not renewed until May
19, 2011. Scott Hatfield knew that SWH’s license had expired.

6. Scott Hatfield successfully renewed SWH’s firm license on May 19, 2011.

7. Between January 31, 2010 and May 19, 2011, while SWH’s public
accounting license was expired, SWH issued 38 audit reports that 21 issuers included in
periodic reports and registration statements filed with the Commission (see Appendix).
Scott Hatfield, as SWH’s sole proprietor, consented to the inclusion of SWH’s audit reports
in these filings. Issuers relied on SWH’s audit reports to, among other things, issue
securities. Scott Hatfield and SWH billed issuers $199,722 in connection with audits
conducted or completed while SWH’s license was expired.



http://www.sec.gov/litigation/admin/2012/34-67793.pdf