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Access the Litigation section of the SEC's website atwww.sec.gov/litigation.shtml. Click on Accounting and Auditing Enforcement Releases. Click on AAER-3234 filed January 20, 2011. Read the

Access the "Litigation" section of the SEC's website atwww.sec.gov/litigation.shtml. Click on "Accounting and Auditing Enforcement Releases." Click on "AAER-3234" filed January 20, 2011. Read the release and the related SEC Complaint. Summarize the release and complaint in 2-3 pages (12-point, double spaced).

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