UNITED STATES OF AMERICA

Before the

SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934

Release No. 78507 / August 9, 2016

ADMINISTRATIVE PROCEEDING

File No. 3-17366

In the Matter of

Capitol City Bancshares, Inc.,

Chang-On International, Inc.,

Computer Graphics International Inc.,

John D. Oil and Gas Company,

Legal Life Plans, Inc.,

Powder River Coal Corp.,

Respondents.

ORDER INSTITUTING

ADMINISTRATIVE PROCEEDINGS

AND NOTICE OF HEARING 

PURSUANT TO SECTION 12(j) OF 

THE SECURITIES EXCHANGE ACT 

OF 1934

 

I.

The Securities and Exchange Commission (“Commission”) deems it necessary and 

appropriate for the protection of investors that public administrative proceedings be, and hereby 

are, instituted pursuant to Section 12(j) of the Securities Exchange Act of 1934 (“Exchange 

Act”) against Respondents Capitol City Bancshares, Inc., Chang-On International, Inc.,

Computer Graphics International Inc., John D. Oil and Gas Company, Legal Life Plans, Inc., and 

Powder River Coal Corp.

II.

After an investigation, the Division of Enforcement alleges that:

A. RESPONDENTS

1. Capitol City Bancshares, Inc. (CIK No. 1070295) is a Georgia corporation located in 

Atlanta, Georgia with a class of securities registered with the Commission pursuant to Exchange 

Act Section 12(g). Capitol City Bancshares failed to timely report the termination of the auditorclient relationship, as required by Item 304 of Regulation S-K, and is delinquent in its periodic 

filings with the Commission, having not filed any periodic reports since it filed a Form 10-Q for 
the period ended March 31, 2014. As of May 31, 2016, the company’s common stock (symbol 

“CPTY”) was traded on the over-the-counter markets.

2. Chang-On International, Inc. (CIK No. 42136) is a Utah corporation located in 

Harbin, China with a class of securities registered with the Commission pursuant to Exchange 

Act Section 12(g). Chang-On failed to timely report the termination of the auditor-client 

relationship, as required by Item 304 of Regulation S-K, and is delinquent in its periodic filings 

with the Commission, having not filed any periodic reports since it filed a Form 10-Q/A for the 

period ended June 30, 2014. As of May 31, 2016, the company’s common stock (symbol 

“CAON”) was traded on the over-the-counter markets.

3. Computer Graphics International Inc. (CIK No. 1242513) is a Nevada corporation 

located in Shenzhen, China with a class of securities registered with the Commission pursuant to 

Exchange Act Section 12(g). Computer Graphics failed to timely report the termination of the 

auditor-client relationship, as required by Item 304 of Regulation S-K, and is delinquent in its 

periodic filings with the Commission, having not filed any periodic reports since it filed a Form 

10-Q for the period ended December 31, 2013. As of May 31, 2016, the company’s common 

stock (symbol “CGII”) was traded on the over-the-counter markets.

4. John D. Oil and Gas Company (CIK No. 1086411) is a Maryland corporation located 

in Mentor, Ohio with a class of securities registered with the Commission pursuant to Exchange 

Act Section 12(g). John D. Oil and Gas failed to timely report the termination of the auditorclient relationship, as required by Item 304 of Regulation S-K, and is delinquent in its periodic 

filings with the Commission, having not filed any periodic reports since it filed a Form 10-K for 

the period ended December 31, 2011. As of May 31, 2016, the company’s common stock 

(symbol “JDOGQ”) was traded on the over-the-counter markets.

5. Legal Life Plans, Inc. (CIK No. 876367) is a Delaware corporation located in Bristol, 

Tennessee with a class of securities registered with the Commission pursuant to Exchange Act 

Section 12(g). Legal Life Plans failed to timely report the termination of the auditor-client 

relationship, as required by Item 304 of Regulation S-K, and is delinquent in its periodic filings 

with the Commission, having not filed any periodic reports since it filed a Form 10-Q for the 

period ended August 31, 2013. As of May 31, 2016, the company’s common stock (symbol 

“LLFP”) was traded on the over-the-counter markets.

6. Powder River Coal Corp. (CIK No. 1499197) is a Florida corporation located in 

Casper, Wyoming with a class of securities registered with the Commission pursuant to 

Exchange Act Section 12(g). Powder River Coal failed to timely report the termination of the 

auditor-client relationship, as required by Item 304 of Regulation S-K, and is delinquent in its 

periodic filings with the Commission, having not filed any periodic reports since it filed a Form 

10-Q for the period ended September 30, 2013. As of May 31, 2016, the company’s common 

stock (symbol “POWD”) was traded on the over-the-counter markets.
B. DELINQUENT PERIODIC FILINGS

1. As discussed in more detail above, all of the Respondents are delinquent in their 

periodic filings with the Commission, have repeatedly failed to meet their obligations to file 

timely periodic reports, and failed to heed delinquency letters sent to them by the Division of 

Corporation Finance requesting compliance with their periodic filing obligations or, through 

their failure to maintain a valid address on file with the Commission as required by Commission 

rules, did not receive such letters.

2. Exchange Act Section 13(a) and the rules promulgated thereunder require issuers of 

securities registered pursuant to Exchange Act Section 12 to file with the Commission current 

and accurate information in periodic reports, even if the registration is voluntary under Section 

12(g). Specifically, Rule 13a-1 requires issuers to file annual reports, Rule 13a-11 requires the 

filing of current reports, and Rule 13a-13 requires issuers to file quarterly reports. 

3. As a result of the foregoing, Respondents failed to comply with Exchange Act Section 

13(a) and Rules 13a-1, 13a-11, and 13a-13 thereunder.

III.

In view of the allegations made by the Division of Enforcement, the Commission deems 

it necessary and appropriate for the protection of investors that public administrative proceedings 

be instituted to determine: 

A. Whether the allegations contained in Section II hereof are true and, in connection 

therewith, to afford the Respondents an opportunity to establish any defenses to such allegations; 

and,

B. Whether it is necessary and appropriate for the protection of investors to suspend 

for a period not exceeding twelve months, or revoke the registration of each class of securities 

registered pursuant to Section 12 of the Exchange Act of the Respondents identified in Section II 

hereof, and any successor under Exchange Act Rules 12b-2 or 12g-3, and any new corporate 

names of any Respondents.

IV.

IT IS HEREBY ORDERED that a public hearing for the purpose of taking evidence on 

the questions set forth in Section III hereof shall be convened at a time and place to be fixed, and 

before an Administrative Law Judge to be designated by further order as provided by Rule 110 

of the Commission’s Rules of Practice [17 C.F.R. § 201.110].

IT IS HEREBY FURTHER ORDERED that Respondents shall file an Answer to the 

allegations contained in this Order within ten (10) days after service of this Order, as provided by 

Rule 220(b) of the Commission’s Rules of Practice [17 C.F.R. § 201.220(b)].
If Respondents fail to file the directed Answers, or fail to appear at a hearing after being 

duly notified, the Respondents, and any successor under Exchange Act Rules 12b-2 or 12g-3, 

and any new corporate names of any Respondents, may be deemed in default and the 

proceedings may be determined against it upon consideration of this Order, the allegations of 

which may be deemed to be true as provided by Rules 155(a), 220(f), 221(f), and 310 of the 

Commission’s Rules of Practice [17 C.F.R. §§ 201.155(a), 201.220(f), 201.221(f), and 201.310].

This Order shall be served forthwith upon Respondents personally or by certified, 

registered, or Express Mail, or by other means permitted by the Commission Rules of Practice.

IT IS FURTHER ORDERED that the Administrative Law Judge shall issue an initial 

decision no later than 120 days from the date of service of this Order, pursuant to Rule 360(a)(2) 

of the Commission’s Rules of Practice [17 C.F.R. § 201.360(a)(2)].

In the absence of an appropriate waiver, no officer or employee of the Commission 

engaged in the performance of investigative or prosecuting functions in this or any factually 

related proceeding will be permitted to participate or advise in the decision of this matter, except 

as witness or counsel in proceedings held pursuant to notice. Since this proceeding is not “rule 

making” within the meaning of Section 551 of the Administrative Procedure Act, it is not 

deemed subject to the provisions of Section 553 delaying the effective date of any final 

Commission action.

By the Commission.

Brent J. Fields

Secretary