UNITED STATES OF AMERICA
                                      Before the
                          SECURITIES AND EXCHANGE COMMISSION

          SECURITIES EXCHANGE ACT OF 1934
          Release No. 40476 / September 24, 1998

          ACCOUNTING AND AUDITING ENFORCEMENT
          Release No.  1080 / September 24, 1998

          ADMINISTRATIVE PROCEEDING
          File No. 3-9722


          In the Matter of           :        ORDER INSTITUTING PUBLIC
                                     :        CEASE-AND-DESIST PROCEEDINGS
          CORRPRO COMPANIES, INC.,   :        PURSUANT TO SECTION 21C OF
          RICHARD K. HARR,           :        THE SECURITIES EXCHANGE ACT
                                     :        OF 1934, MAKING FINDINGS AND
                        Respondents  :        ORDERING RESPONDENTS TO
                                              CEASE AND DESIST


                                          I.

               The Securities and Exchange Commission (Commission) deems it
          appropriate that public cease-and-desist proceedings be
          instituted against Corrpro Companies, Inc. (Corrpro) and Richard
          K. Harr (Harr) pursuant to Section 21C of the Securities Exchange
          Act of 1934 (Exchange Act).

               In anticipation of these proceedings, Corrpro and Harr have
          submitted Offers of Settlement (Offers) which the Commission has
          determined to accept.  In determining to accept Corrpro's offer,
          the Commission considered remedial acts promptly undertaken by
          Corrpro and cooperation afforded the Commission staff.  Solely
          for the purpose of these proceedings and any other proceedings
          brought by or on behalf of the Commission, or to which the
          Commission is a party, and without admitting or denying the
          findings contained in this Order Instituting Public Cease-and-
          Desist Proceedings Pursuant to Section 21C of the Securities
          Exchange Act of 1934, Making Findings and Ordering Respondents to
          Cease and Desist (Order), except as to the Commission's
          jurisdiction over Corrpro, Harr, and the matters set forth in
          this Order, which is admitted, Corrpro and Harr consent to the
          entry of this Order.





                                         II.

               Accordingly, IT IS HEREBY ORDERED THAT public cease-and-
          desist proceedings pursuant to Section 21C of the Exchange Act
          be, and hereby are, instituted.



                                         III.

               On the basis of this Order and the Offers submitted by
          Corrpro and Harr, the Commission finds that:

                    Respondents

                    A.   Corrpro is an Ohio corporation headquartered in
          Medina, Ohio.  Its stock is registered pursuant to Section 12(b)
          of the Exchange Act, and is listed on the New York Stock
          Exchange.  Corrpro and its subsidiaries provide corrosion control
          engineering and monitoring services, systems, and equipment to
          the infrastructure, environmental, and energy markets.

                    B.   Harr was the Comptroller of Corrpro at all
          relevant times but has since resigned.  Harr is a non-practicing
          Certified Public Accountant.

                    Summary

                    C.   The acts and failures by Corrpro described herein
          were through its former President, its former Chief Financial
          Officer (CFO) and Harr.[1]

                    D.   During the period April 1, 1994 to March 31, 1995
          (Fiscal 1995), Corrpro's former President, former CFO, and Harr
          recorded, authorized, or approved erroneous entries on the books
          of Corrpro, and failed to record entries which should have been
          recorded, as described in Paragraphs III.F. through III.M. below.
          As a result of these errors, operating expenses were not recorded
          or were improperly capitalized, depreciable assets were not
          depreciated or amortized, impaired assets were not written off,
          and revenues were recognized before they were earned.  These
          improper accounting practices resulted in Corrpro's assets and
          revenues being overstated and its expenses and liabilities being
          understated, and caused its pre-tax income for Fiscal 1995 to be
          overstated by $7.2 million, or approximately 138%, before the
          company closed its books.

                    E.   Corrpro's Forms 10-Q for the second and third
          quarters of Fiscal 1995 contained financial statements which
          overstated its pre-tax income by approximately $600,000 and
          $2,000,000, respectively.  The excess income represented 18% and
          52% of pre-tax income for those two quarters.  Corrpro's former
          President, former CFO, and Harr prepared or reviewed the Forms
          10-Q and the financial statements contained in them, and caused
          Corrpro to file the forms with the Commission.  Corrpro,
          Corrpro's former President, former CFO, and Harr also failed to
          implement or maintain proper and adequate accounting procedures
          and internal controls for Corrpro, as described in Paragraph
          III.O. below.

                    Improper Accounting Entries

                    F.   Corrpro understated its subcontract expenses by
          $1.4 million as a result of its failure to reverse certain
          temporary entries which were made to its Miscellaneous Payables
          Account.  This failure caused a $1.4 million debit balance to
          erroneously accrue in the Miscellaneous Payables Account.  Rather
          than reverse the temporary entries and recognize $1.4 million in
          additional subcontract expenses when the error was uncovered,
          Corrpro transferred a portion of the debit balance into various
          asset accounts and offset $601,000 of the balance against a
          credit balance that allegedly existed in Corrpro's Intercompany
          Account.  No credit balance, however, existed in the Intercompany
          Account.  The understatement of subcontract expenses was in
          violation of Generally Accepted Accounting Principles (GAAP).  In
          addition, it was improper for Corrpro to transfer a portion of
          the debit balance into asset accounts and offset the $601,000
          against a credit balance in the Intercompany Account because
          there was no relationship between the cause of the debit balance
          that existed in the Miscellaneous Payables Account, the asset
          accounts which were created, and the Intercompany Account.

                    G.   At the end of Fiscal 1995, Corrpro's Intercompany
          Account had a $1.3 million debit balance instead of an expected
          zero balance.  Approximately $700,000 of this amount resulted
          from Corrpro's failure to record certain intercompany transfers
          of inventory.  The remainder resulted from the $601,000 debit
          entry to the Intercompany Account described in Paragraph III.F.
          above.  The debit balance in the Intercompany Account caused
          operating expenses to be understated by $700,000 and also left a
          balance in an account which should have been eliminated in
          consolidation, as required by GAAP.

                    H.   Corrpro failed to record or recognize other
          expenditures which should have been expensed.  For example, it
          failed to record $36,000 of petty cash expenditures and $91,776
          of expenditures paid for from funds advanced to workmen.  In
          addition, Corrpro failed to recognize $219,000 in legal expenses
          because it made an entry characterized as a reversing entry when
          the original entry had not been made.

                    I.   On or about April 26, 1995, Corrpro improperly
          reclassified $150,000 of "Corporate Charge Expenses" and $150,000
          of "Unemployment Tax Expenses" as "Prepaid Expenses - Other" in
          the amount of $300,000.  It was improper to reclassify the
          expenses as an asset because those expenses did not benefit
          future periods.

                    J.   At the end of Fiscal 1995, Corrpro recorded a
          receivable from one of its subcontractors in the amount of
          $523,000.  Corrpro sought to recover the $523,000 from the
          subcontractor as amounts spent on reworking a project that the
          subcontractor was to complete.  Of the $523,000, $249,816
          represented a part of the debit balance in the Miscellaneous
          Payables Account.  It was improper for Corrpro to record this
          receivable because it was a gain contingency, and GAAP does not
          permit the recognition of gain contingencies.  Also, it was
          improper for Corrpro to reclassify a part of the debit balance in
          the Miscellaneous Payables Account as part of the receivable.
          There was no relationship between the receivable and the cause of
          the debit balance in the Miscellaneous Payables Account.

                    K.   Corrpro improperly capitalized other operating
          expenses.  For example, Corrpro capitalized a $50,000 payment to
          settle a lawsuit because Corrpro was seeking to recover the
          payment from a third party.  However, the entry violated GAAP's
          prohibition against recognizing gain contingencies.  Also, in
          connection with a secondary offering conducted during May 1994,
          Corrpro capitalized $150,000 of expenditures which were not
          directly attributable to the offering, and therefore violated
          GAAP.  In addition, Corrpro improperly capitalized certain
          expenditures twice.  Corrpro capitalized on two separate
          occasions the same $50,000 expenditure incurred in connection
          with a computer installation.  Corrpro also capitalized $175,000
          of overhead expenses as part of ending inventory whereas the
          overhead expenses had already been absorbed into inventory during
          physical inventory.

                    L.   During Fiscal 1995, Corrpro failed to write off
          $250,000 in receivables which had remained uncollectible for over
          two years and $18,678 of deposits which were unrecoverable.  In
          addition, Corrpro failed to amortize $60,000 of capitalized
          expenditures relating to the preparation of annual reports and
          also failed to amortize $219,201 of prepaid insurance as a result
          of its failure to increase its rate for amortizing prepaid
          insurance to reflect increases in premiums during February and
          March 1995.  Also during the year, Corrpro improperly reduced its
          rate for amortizing its patents and thereby understated patent
          expense by $50,000.

                    M.   During the fourth quarter of Fiscal 1995, Corrpro
          overstated its income from its long-term contracts by
          approximately $1.3 million.  Corrpro made this overstatement by
          overestimating the costs incurred on those contracts, which are
          used in the computation of income from the contracts.  In
          addition, at the end of the year, Corrpro improperly reversed
          into income a $267,300 contingency reserve which had not yet
          expired.

                    N.   For the second and third quarters of Fiscal 1995,
          ended September 30, 1994 and December 31, 1994, respectively,
          Corrpro filed inaccurate and misleading Forms 10-Q with the
          Commission.  The filings contained financial statements which
          overstated Corrpro's pre-tax income for the second and third
          quarters by $622,075 and $2,116,442, respectively.  The excess
          income represented 18% and 52% of the pre-tax income for the
          second and third quarters, respectively.

                    O.   During Fiscal 1995, Corrpro failed to implement
          and maintain proper and adequate internal accounting controls.
          The lack of adequate internal accounting controls contributed to
          Corrpro's failure to reconcile or analyze its general ledger
          accounts to ensure that transactions were properly recorded and
          account balances properly stated.  Corrpro also failed to timely
          complete a policies and procedures manual which would have
          ensured that accounting policies and procedures were applied
          consistently.  In addition, Corrpro's accounting department
          lacked adequate and competent personnel.  Corrpro also lacked a
          standardized procedure for accumulating costs incurred on its
          long-term contracts, and relied on improper estimates which were
          not documented.

                    Violations

                    P.   Corrpro violated Section 13(a) of the Exchange Act
          and Rules 12b-20 and 13a-13 thereunder by filing inaccurate and
          materially misleading Forms 10-Q for the second and third
          quarters of Fiscal 1995, as described in Paragraph III.N. above.

                    Q.   Corrpro violated Section 13(b)(2)(A) of the
          Exchange Act by recording the improper entries described in
          Paragraphs III.F. through III.M. above.  In addition, Corrpro
          violated Section 13(b)(2)(B) of the Exchange Act by failing to
          implement or maintain a system of internal accounting controls
          sufficient to provide reasonable assurances that there was a
          valid basis for the entries Corrpro recorded, as described in
          paragraph III.O.

                    R.   Harr, together with others, caused Corrpro's
          violation of Section 13(a) of the Exchange Act and Rules 12b-20
          and 13a-13 thereunder by participating in the preparation of
          Forms 10-Q described in Paragraph III.N. above.

                    S.   Harr, together with others, caused Corrpro's
          violation of Section 13(b)(2)(A) of the Exchange Act by
          recording, authorizing or approving the improper entries
          described in Paragraphs III.F. through III.M. above.  In
          addition, Harr, together with others, caused Corrpro's violation
          of Section 13(b)(2)(B) of the Exchange Act by failing to
          implement or maintain a system of internal accounting controls
          sufficient to provide reasonable assurances that there were valid
          bases for the entries Corrpro recorded, as described in Paragraph
          III.O.

                                         IV.

               Accordingly, IT IS ORDERED, pursuant to Section 21C of the
          Exchange Act, that Corrpro cease and desist from committing or
          causing any violations, and any future violations, of Sections
          13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules
          12b-20 and 13a-13 thereunder.

                IT IS FURTHER ORDERED, pursuant to Section 21C of the
          Exchange Act, that Harr cease and desist from causing any
          violations, and any future violations, of Sections 13(a),
          13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20
          and 13a-13 thereunder.

               By the Commission.






               Jonathan G. Katz
               Secretary

          **FOOTNOTES**

          [1]: The Commission issued a cease-and-desist order against the
          former President and the former Chief Financial Officer on
          December 1, 1997 based on their participation in the improper
          accounting practices described herein.  See In the Matter of
          Robert Gossett and Ronald Langos, Exchange Act Release No. 39377
          (December 1, 1997).