alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
HomeAbout NRCCareer OpportunitiesWorking at NRCNRC EthicsSummaries of Major Ethics Rules

# Program Fraud Civil Remedies Act

The Program Fraud Civil Remedies Act subjects anyone who knowingly makes or submits a false claim or statement to the NRC to a civil penalty of not more than $7,000 for each false claim or statement as well as twice the amount of any payments made by the agency (31 USC 3801-3812; 10 CFR part 13).

Page Last Reviewed/Updated Thursday, March 12, 2020

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Page Last Reviewed/Updated Thursday, March 12, 2020
C HIEF J USTICE

C AROLYN W RIGHT

J USTICES

D AVID L. B RIDGES

M OLLY F RANCIS

D OUGLAS S. L ANG

E LIZABETH L ANG

- M IERS

R OBERT M. F ILLMORE

L

ANA M YERS

D AVID E VANS

D AVID L EWIS

A DA B ROW N

C RAIG S TODDART

B ILL W HITEHILL

D AVID J. S CHENCK 

# S

Court of Appeals Fifth District of Texas at Dallas

600 C OMMERCE S TREET

, S UITE 200

D ALLAS

, T EXAS 75202

(214) 712

- 3400 L ISA M ATZ

CLERK OF THE COURT

(214) 712

- 3450

lisa.matz@ 5th.txcourts.gov

G AYLE H UMPA

BUSINESS ADMINISTRAT OR

(214) 712

- 3434

gayle.humpa@ 5th.txcourts.gov

F ACSIMILE

(214) 745

- 1083

I NTERNET

HTTP :// 5 TH

. TXCOURTS

. GOV



# September 11, 2015

Jacob R. Higgins

Wisener Nunnally Roth, LLP

245 Cedar Sage Drive, Suite 240

Garland, TX 75040

Myra Edith Kirkland

Dallas County Probate Courts

509 Main Street, Records Building, Room 217

Dallas, TX 75202

Re: In The Guardianship of Ny’Dia Simmons, and Incapacitated Person # 05

- 15

- 00955

- CV

Dear Attorneys:

Enclosed is a corrected page for the above

- mentioned case. Please note the following typographical

error, which has been corrected:

Opinion by Justice Lang

- Miers replaces Opinion by Justice Francis

Please replace the page of your previous copy with the enclosed.

Sincerely,

/s/ Lisa Matz

Lisa Matz

Clerk of the Court

cc: Trial court judge

Trial court cl erk
#### UNITED STATES of America, Plaintiff-Appellee, v. Ascension GUERECA-TRISTAN, Defendant-Appellant.

No. 05-40414.

Conference Calendar.

United States Court of Appeals, Fifth Circuit.

Decided Feb. 23, 2006.

James Lee Turner, Assistant U.S. Attorney, U.S. Attorney’s Office, Southern District of Texas, for Plaintiff-Appellee.

Marjorie A. Meyers, Federal Public Defender, Laura Fletcher Leavitt, Assistant Federal Public Defender, Federal Public Defender’s Office, Southern District of Texas, Houston, TX, for Defendant-Appellant.

Before GARZA, DENNIS, and PRADO, Circuit Judges.

PER CURIAM: *

Ascension Guereca-Tristan (Guereca) pleaded guilty to attempted illegal reentry after deportation and was sentenced to 72 months of imprisonment and three years of supervised release. He contends for the first time on appeal that the district court erred by ordering him to cooperate in the collection of a DNA sample as a condition of supervised release. This claim is dismissed for lack of jurisdiction because it is not ripe for review. *See United States v. Riascos-Cuenu,*428 F.3d 1100, 1101-02 (5th Cir.2005), *petition for cert, filed*(Jan. 9, 2006) (No. 05-8662).

Guereca contends that 8 U.S.C. § 1326(b) is unconstitutional and that this court should vacate his sentence and remand his case for resentencing to no more than two years in prison under 8 U.S.C. § 1326(a). As he concedes, this contention is foreclosed by *Almendarez-Torres v. United States,*523 U.S. 224, 235, 118 S.Ct. 1219, 140 L.Ed.2d 350 (1998).

JUDGMENT AFFIRMED; APPEAL DISMISSED IN PART.

*

 Pursuant to 5th Cir. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.
EXHIBIT 12





ARAMARK CORPORATION AND SUBSIDIARIES





COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES (A)





(In thousands)





Fiscal Year EndedOctober 2, 1998


October 1, 1999


September 29, 2000


September 28, 2001


September 27, 2002Income before income taxes and minority interest

$
215,772


$
239,413


$
271,780


$
286,215


$
423,608Fixed charges, excluding capitalized interest


169,997



188,184



204,676



215,092



197,381Other, net


(2,063
)


(3,845
)


(3,109
)


(4,156
)


(7,494
)Earnings, as adjusted

$
383,706


$
423,752


$
473,347


$
497,151


$
613,495Interest expense

$
122,681


$
139,829


$
149,430


$
157,412


$
138,282Capitalized interest


3



412



624



818



323Portion of operating lease rentals representative of interest factor


47,316



48,355



55,246



57,680



59,099Fixed charges

$
170,000


$
188,596


$
205,300


$
215,910


$
197,704Ratio of earnings to fixed charges


2.3
x


2.2
x


2.3
x


2.3
x


3.1
x





(A) For the purpose of determining the ratio of earnings to fixed charges, earnings
include pre-tax income plus fixed charges (excluding capitalized interest). Fixed charges consist of interest on all indebtedness (including capitalized interest) plus that portion of operating lease rentals representative of the interest factor
(deemed to be one-third of operating lease rentals).




1
No: III-23-021 August 18, 2023 

Contact: Viktoria Mitlyng, 630-829-9662 

 Prema Chandrathil, 630-829-9663 

NRC Proposes $8,750 Civil Penalty to VHS Harper-Hutzel Hospital

The Nuclear Regulatory Commission has proposed an $8,750 fine to VHS Harper-Hutzel Hospital in 

Detroit, Michigan, for two violations of NRC safety requirements during the administrations of radioisotopes 

for treatment of liver tumors.

The hospital holds an NRC license for the use of nuclear material for diagnostic and therapeutic 

nuclear medicine and for yttrium-90 (Y-90) microsphere administrations. 

The first violation involved the failure to develop, implement, and maintain written procedures to 

provide high confidence that each administration of Y-90 microspheres was performed according to the 

prepared written directive. The NRC determined that while the violation involved inadequate procedures, 

there was no negative impact to patients who received the treatment. 

The second violation involved the licensee’s failure to monitor the hospital staff’s exposure to 

radiation during administrations of Y-90 microspheres. 

In addition, the NRC identified three violations of security requirements. Details of the securityrelated violations are considered sensitive and not released to the public. 

The Harper-Hutzel Hospital documented corrective actions it has taken to prevent recurrence of the 

violations in a response letter.

The company has 30 days to either pay or contest in writing the proposed penalty.
UNITED STATES DISTRICT COURT 

SOUTHERN DISTRICT OF FLORIDA 

MIAMI DIVISION

CASE NO.: 1:20-cv-22767-RNS

WINDY LUCIUS,

Plaintiff,

v.

BG RETAIL, LLC d/b/a FAMOUS FOOTWEAR,

Defendant.

/

NOTICE OF SETTLEMENT

Plaintiff WINDY LUCIUS (“Plaintiff”) respectfully submits this Notice of Settlement, and 

informs the Court as follows:

1. Plaintiff has reached an agreement with Defendant BG RETAIL, LLC d/b/a 

FAMOUS FOOT (“Defendant”) to resolve the claims against it.

2. The parties are in the process of finalizing a confidential settlement agreement and 

will be filing a settlement documents with the Court within sixty (60) days.

Respectfully submitted,

/s/ J. Courtney Cunningham

J. Courtney Cunningham, Esq.

J. COURTNEY CUNNINGHAM, PLLC

FBN: 628166

8950 SW 74th Court, Suite 2201

Miami, FL 33156

T: 305-351-2014

cc@cunninghampllc.com

Case 1:20-cv-22767-RNS Document 14 Entered on FLSD Docket 08/26/2020 Page 1 of 2
2

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that on August 26, 2020, I electronically filed the foregoing 

document with the Clerk of the Court using the CM/ECF system.

/s/ J. Courtney Cunningham

J. Courtney Cunningham, Esq.

Case 1:20-cv-22767-RNS Document 14 Entered on FLSD Docket 08/26/2020 Page 2 of 2
(October 11, 1943.)

#### Central Hanover Bank and Trust Company, Respondent, v. Roslyn Estates, Inc., et al., Appellants.

Present — Close, F. J., Hagarty, Johnston, Taylor and Lewis, JJ.
----

----

I Ανακοινώσεις

Επιτροπή

----

Ισοτιμίες του ευρώ (1)

12 Ιανουαρίου 2006

(2006/C 8/01)

1 ευρώ= 

----

(1)

Πηγή: Ισοτιμίες αναφοράς που δημοσιεύονται από την Ευρωπαϊκή Κεντρική Τράπεζα.

----

----

Διαδικασία πληροφόρησης — Τεχνικές προδιαγραφές

(2006/C 8/02)

(Κείμενο που παρουσιάζει ενδιαφέρον για τον ΕΟΧ)

Οδηγία 98/34/ΕΚ του Ευρωπαϊκού Κοινοβουλίου και του Συμβουλίου της 22ας Ιουνίου 1998 για την καθιέρωση μιας διαδικασίας πληροφόρησης στον τομέα των τεχνικών προτύπων και κανονισμών και των κανόνων σχετικά με τις υπηρεσίες της κοινωνίας των πληροφοριών (ΕΕ L 204 της 21.7.1998, σ. 37, ΕΕ L 217 της 5.8.1998. σ. 18)

Κοινοποιήσεις εθνικών σχεδίων τεχνικών κανόνων που ελήφθησαν από την Επιτροπή

Η Επιτροπή υπενθυμίζει την απόφαση «CIA Security» που εξεδόθη στις 30 Απριλίου 1996, σχετικά με την υπόθεση C 194-94 (Συλ. Ι, σ. 2201), σύμφωνα με την οποία το Δικαστήριο των Ευρωπαϊκών Κοινοτήτων κρίνει ότι τα άρθρα 8 και 9 της οδηγίας 98/34/ΕΚ (πρώην οδηγία 83/189/ΕΟΚ) πρέπει να ερμηνεύονται υπό την έννοια ότι οι ιδιώτες μπορούν να ζητήσουν από τα εθνικά δικαστήρια να αρνηθούν την εφαρμογή των εθνικών τεχνικών προδιαγραφών που δεν έχουν κοινοποιηθεί όπως επιβάλλει η οδηγία.

Η ανωτέρω απόφαση επικυρώνει την ανακοίνωση της Επιτροπής, της 1ης Οκτωβρίου 1986 (ΕΕ C 245 της 1.10.1986, σ. 4)

Έτσι, εφόσον δε τηρηθεί η υποχρέωση κοινοποίησης, οι εθνικές τεχνικές προδιαγραφές καθίστανται ανεφάρμοστες με αποτέλεσμα να μην μπορούν να επιβληθούν στους ιδιώτες.

Για περισσότερες πληροφορίες σχετικά με τη διαδικασία κοινοποίησης, απευθυνθείτε στην:

Δείτε επίσης την ιστοσελίδα: http://europa.eu.int/comm/enterprise/tris/

Για περαιτέρω πληροφορίες σχετικά με τις κοινοποιήσεις αυτές, μπορείτε να απευθύνεστε στις εθνικές υπηρεσίες οι οποίες αναφέρονται στον κάτωθι κατάλογο:

ΚΑΤΑΛΟΓΟΣ ΤΩΝ ΕΘΝΙΚΩΝ ΥΠΗΡΕΣΙΩΝ ΠΟΥ ΕΙΝΑΙ ΕΠΙΦΟΡΤΙΣΜΕΝΕΣ ΜΕ ΤΗ ΔΙΑΧΕΙΡΙΣΗ ΤΗΣ ΟΔΗΓΙΑΣ 98/34/ΕΚ

ΒΕΛΓΙΟ

ΤΣΕΧΙΚΗ ΔΗΜΟΚΡΑΤΙΑ

ΔΑΝΙΑ

ΓΕΡΜΑΝΙΑ

ΕΣΘΟΝΙΑ

ΕΛΛΑΔΑ

ΙΣΠΑΝΙΑ

ΓΑΛΛΙΑ

ΙΡΛΑΝΔΙΑ

ΙΤΑΛΙΑ

ΚΥΠΡΟΣ

ΛΕΤΤΟΝΙΑ

ΛΙΘΟΥΑΝΙΑ

ΛΟΥΞΕΜΒΟΥΡΓΟ

ΟΥΓΓΑΡΙΑ

ΜΑΛΤΑ

ΚΑΤΩ ΧΩΡΕΣ

ΑΥΣΤΡΙΑ

ΠΟΛΩΝΙΑ

ΠΟΡΤΟΓΑΛΙΑ

ΣΛΟΒΕΝΙΑ

ΣΛΟΒΑΚΙΑ

ΦΙΝΛΑΝΔΙΑ

ΣΟΥΗΔΙΑ

ΗΝΩΜΕΝΟ ΒΑΣΙΛΕΙΟ

EFTA — ESA

ΤΟΥΡΚΙΑ

----

(1)  Έτος — αριθμός καταχώρισης — κράτος μέλος που θεσπίζει τα σχέδια.

(2)  Περίοδος κατά την οποία το σχέδιο δεν μπορεί να εκδοθεί.

(3)  Το «status quo» δεν ισχύει λόγω αποδοχής, εκ μέρους της Επιτροπής, του επείγοντος χαρακτήρα.

(4)  Το «status quo» δεν ισχύει λόγω τεχνικών προδιαγραφών ή άλλων απαιτήσεων ή κανόνων σχετικά με τις υπηρεσίες συνδεόμενων με φορολογικά ή δημοσιονομικά μέτρα, κατά την έννοια του άρθρου 1 σημείο 11 δεύτερο εδάφιο τρίτη περίπτωση της οδηγίας 98/34/ΕΚ.

(5)  Λήξη διαδικασίας πληροφόρησης.

----

----

Ανακοίνωση της Επιτροπής, στο πλαίσιο της εφαρμογής της οδηγίας του Συμβουλίου 98/79/EΚ

(2006/C 8/03)

(Κείμενο που παρουσιάζει ενδιαφέρον για τον ΕΟΧ)

Δημοσίευση τίτλων και στοιχείων αναφοράς εναρμονισμένων προτύπων βάσει της οδηγίας

----
HomeAbout NRCRadiation ProtectionHow the NRC Protects YouHealth Physics Positions Based on 10 CFR Part 20

# Health Physics Questions and Answers - Question 62

**Question 62:** With 10 CFR 20.1101 (b) making ALARA a requirement ("shall" instead of a "should"), does the NRC staff plan or anticipate any significant change in inspection program focus or in enforcement activity with respect to ALARA for occupational exposure at nuclear power plants?

**Answer:** No. In general, the recent performance of the nuclear power reactor industry has been good with respect to efforts to achieve occupational doses that are ALARA. Collective doses (person-rem) for both PWRs and BWRs have been declining since the early 1980s. The NRC staff is not planning any significant change in the depth or scope of inspections with respect to ALARA and, therefore, no significant change in the inspection program and procedures. NRC headquarters does plan to review all draft notices of violation of 10 CFR 20.1101 (b) in order to monitor proposed enforcement actions in this area to ensure that a reasonably consistent approach is established. Consistent with current and past policy, the NRC Regional Offices will continue to allocate increased inspection resources (e.g., ALARA team inspections) to inspections of poor ALARA performers.

(References: 10 CFR 20.1101 (b))

Page Last Reviewed/Updated Wednesday, December 13, 2017
Editorial Note on Part 126
Editorial Note: Nomenclature changes to part 126 appear at 72 FR 50041, Aug. 30, 2007.

§ 126.800 Who may protest the status of a certified HUBZone small business concern? ( a ) *For sole source procurements.* SBA or the contracting officer may protest the proposed awardee's status as a certified HUBZone small business concern.
( b ) *For all other procurements, including Multiple Award Contracts (see § 125.1 of this chapter ).* SBA, the contracting officer, or any other interested party may protest the apparent successful offeror's status as a certified HUBZone small business concern.
[84 FR 65250, Nov. 26, 2019]
#### In the Matter of Sirbo Holdings, Inc., Appellant. Theatrical Protective Union No. 1 of New York, Respondent, et al., Defendants.

No opinion. Present — Peck, P. J., Dore, Cohn, Van Voorhis and Shientag, JJ.
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HomeAbout NRCRadiation ProtectionHow the NRC Protects YouHealth Physics Positions Based on 10 CFR Part 20

# Health Physics Questions and Answers - Question 2

**Question 2:** What are the requirements for including dose from non-NRC-licensed sources (x-rays, accelerators, NORM) as part of occupational dose?

**Answer:** The combined total of the doses from licensed and unlicensed sources (other than background and medical radiation) must be below the Part 20 occupational dose limits. The requirement for inclusion of doses from non-licensed sources is intended to account for occupational doses received while working for activities or with materials that are licensed or controlled by organizations other than the NRC, e.g., states, DOE, etc.. Thus licensees must record and add the doses from non-licensed sources to the doses from licensed sources to obtain the total dose for comparison with the occupational limit.

(References: 10 CFR 20.1001, 10 CFR 20.1002, 10 CFR 20.1003, 10 CFR 20.1201)

Page Last Reviewed/Updated Wednesday, November 08, 2017
#### Harold P. Clark, as Administrator D. B. N. of the Estate of Joyce Baker, Deceased, Appellant, v. James Biondolillo et al., Respondents.

Present — Taylor, P. J., MeCurn, Love, Vaughan and Piper, JJ.
하와이에서 미국 본토, 알래스카 및 괌으로 이동하는 여행객 필수 

수하물 검역 안내

동식물 검역소

 식물 보호 및 검역

미국 농무부

미국 농무부(USDA) 동식물 검역소(APHIS)는 하와이에서 

미국 본토로 다양한 농산물의 반입을 금지 또는 제한하고 

있으며, 여기에는 대부분의 생과일과 채소 및 특정 유형의 

식물과 꽃이 포함됩니다. 이러한 품목에는 침습성 해충이나 

질병과 같은 위험한 물질이 숨어있을 수 있기 때문입니다. 

침습성 해충이나 질병이 숨어 있는 과일이나 식물 

하나만으로도 수백만 달러에 상당하는 피해를 유발할 수 

있고 박멸을 위해 막대한 자금을 들여야 하며, 교역 수익을 

손실하고 식품 가격이 상승하는 등 중대한 결과를 초래할 수 

있습니다. 

APHIS에서는 침습성 해충과 질병의 확산을 예방하기 위해 

하와이에서 미국 본토, 알래스카 및 괌으로 이동하는 모든 

승객의 수하물을 검사합니다. 출발 전 공항에서 APHIS 소속 

공무원이 검사를 실시합니다. 

소지한 가방을 여닫아야 하므로 준비해 두시기 바랍니다. 

검역을 마칠 때까지 아이스박스 및 상자에 테이프를 붙이면 

안 됩니다. 생과일 또는 채소, 식물, 꽃(생화), 식물이나 목재로 

만든 기념품 또는 기타 농산물을 소지한 경우 검사관에게 

신고하십시오. 이러한 품목을 신고하지 않는 경우 절차가 

지연될 수 있으며 법규에 위반되는 행위를 한 것으로 간주되어

$100~$1,000의 민법상 벌금형에 처할 수 있습니다.

농산물을 미국 본토 및 알래스카로 운송 또는 우편 발송하고자 

하는 경우, 항공사 화물 사무소, 우체국 또는 기타 배송업체에 

가져가기 전에 APHIS의 검역 및/또는 인증을 받아야 합니다. 

생과일 및 채소

대부분의 생과일 및 채소 종류는 특정 침습성 해충 및 질병을 

유입하는 매개체일 위험이 있으므로 하와이에서 미국 본토로 

직접, 또는 알래스카나 괌을 거쳐 운송 또는 우편 발송하는 

것이 금지되어 있습니다. 

그러나 여기에는 몇 가지 예외가 적용됩니다. 생파인애플과 

코코넛은 검역 후 반입이 허용됩니다. 생파파야, 아비우, 

아테모야, 바나나, 카레 잎, 용과, 용안, 리치, 망고스틴, 

람부탄, 스타프루트와 고구마는 허용되지만 반드시 USDA 

공인 시설에서 취급하고 상자에 넣어 포장한 뒤 적절한 

표시를 기재하고 스탬프를 찍어야 합니다. 

가공 과일 및 채소는 운송 및 우편을 허용합니다. 가공 

방식으로는 조리, 건조 또는 냉동 등이 포함됩니다. 냉동하는 

경우, 모든 과일류는 검역 당시 냉동 상태여야 합니다. 냉동 

망고는 씨를 뺀 상태여야 합니다. 

승인된 가공 방식에 관한 자세한 정보는 APHIS에 문의하시기 

바랍니다. 다음 페이지에 하와이 각지의 APHIS 사무소 

전화번호를 기재하였으니 참고하십시오.

검역 후 하와이에서 미국 본토, 알래스카 및 괌으로 

반입이 허용되는 일반 품목

n 해빈사(모래)

n 코코넛

n 상용 통조림 식품

n 건과류 및 장식용품

n 생화, 화환 및 나뭇잎(다만 각종 감귤류 또는 감귤류 관련 

꽃, 잎 또는 기타 식물의 부위와 비취덩굴 또는 마우나 

로아는 예외)
n 히나히나(스패니시 모스)

n 감자(아이리시 포테이토)

n 생파인애플

n 파파야, 아비우, 아테모야, 바나나, 카레 잎, 용과, 용안, 

리치, 망고스틴, 람부탄, 스타프루트 및 고구마 등 가공한 

과일1

n 식물 및 암설물2 

n 암석류

n 조개껍데기(달팽이 껍데기 제외)

n 씨 화환 및 자연석 장신구

n 목재(유목 및 나뭇가지 포함) 및 우드 로즈(건조)

하와이에서 괌으로 반입이 허용된 기타 품목

n 비트

n 루타베가(스웨덴 순무)

n 순무(윗부분의 이파리 없이)

하와이에서 알래스카로 반입이 허용된 기타 품목(다만 

인접한 미국 본토로 재운송은 불가할 수 있음)

n 차요테

n 그린 바나나

n 파

n 리마콩

n 오크라

n 완두

n 호박

n 깍지완두

n 껍질콩(String bean)

n 수박

n 날개콩(Winged bean) 

n 동과

n 줄콩(Yard long bean)

n 주키니

하와이에서 미국 본토 및 알래스카로 반입이 금지된 

일반 품목

n 생과일 및 채소(허가품 목록에 기재된 품목은 예외)

n 각종 장과류(생커피 원두 및 바다포도 포함)

n 선인장 또는 선인장의 일부분

n 목화의 일부분, 목화다래 포함

n 비취덩굴과 마우나 로아의 생화

n 키카니아 및 아단(판다누스) 열매

n 살아있는 곤충 및 달팽이

n 과실이 달려 있는 종자 및 생꼬투리

n 흙 및 흙에 심은 식물

n 사탕수수

n 공심채(unchoy)

n 생고구마

n 고광나무

여기에 게재된 정보는 변경될 수 있습니다. 최신 정보를 

알아보려면 가까운 APHIS 사무소에 문의하시기 바랍니다. 

Honolulu (808) 834-3220 

Kona (808) 326-1252

Kauai (808) 632-2511 

Hilo (808) 933-6930

Maui (808) 877-5261 

식물 및 암설물의 인증을 취득하는 방법을 알아보려면 하와이 

농무부에 문의하시면 됩니다. 

Honolulu (808) 832-0566

Hilo (808) 974-4141

Kauai (808) 241-7135

Maui (808) 872-3848

Kona (808) 326-1077

자세한 정보를 알아보려면 APHIS 홈페이지

(www.aphis.usda.gov/travel)를 참조하십시오. 

USDA는 균등 기회 제공기관, 고용주 겸 대출기관입니다. 발행일: 2017년 7월

PPQ-20-003KOR(Korean) 2020년 2월 약간 수정

1 이러한 과일류는 USDA 공인 시설에서 취급하여 적절한 표시를 기재하고 

스탬프를 찍은 상자에 포장해야 합니다.

2 뿌리를 내린 식물에 인증을 취득하는 방법은 하와이 농무부에 

문의하십시오.
Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement
No. 333-127667 on Form S-8 of our reports dated March 16, 2009, relating to the financial statements of Heartland Payment Systems, Inc. and subsidiaries (which report expresses an unqualified opinion and includes an explanatory paragraph
regarding the discovery of a criminal breach of the Companys payment systems environment that apparently had occurred during some portion of 2008) and the effectiveness of Heartland Payment Systems, Inc.s internal control over financial
reporting, appearing in this Amendment No. 2 to Form 10-K on Form 10-K/A of Heartland Payment Systems, Inc. and subsidiaries for the year ended December 31, 2008.



|                       
|-----------------------
|/s/ Deloitte Touche LLP
|Philadelphia, PA       
|May 8, 2009
###### Editorial Note on Part 120

#### Editorial Note:

Nomenclature changes to part 120 appear at 72 FR 50039, Aug. 30, 2007.

#### § 120.553 Appeal.

If the application is denied, the Borrower may appeal the decision to the D/FA. Until the conclusion of any appeal, the Borrower may retain possession of the homestead property.
<TABLE> <S> <C>


<ARTICLE>         5
<LEGEND>
                  This schedule contains summary financial information extracted
                  from Cetacean  Industries,  Inc.  September 30, 1997 financial
                  statements  and is  qualified  in its entirety by reference to
                  such financial statements.
</LEGEND>

<CIK>                           0000894531
<NAME>                          Cetacean Industries, Inc.

       

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>               DEC-31-1997
<PERIOD-END>                    SEP-30-1997
<CASH>                                           1,627
<SECURITIES>                                     0
<RECEIVABLES>                                    0
<ALLOWANCES>                                     0
<INVENTORY>                                      0
<CURRENT-ASSETS>                                 9,239
<PP&E>                                           0
<DEPRECIATION>                                   0
<TOTAL-ASSETS>                                   9,239
<CURRENT-LIABILITIES>                            0
<BONDS>                                          0
<PREFERRED-MANDATORY>                            0
<PREFERRED>                                      0
<COMMON>                                         5,270
<OTHER-SE>                                       3,969
<TOTAL-LIABILITY-AND-EQUITY>                     9,239
<SALES>                                          0
<TOTAL-REVENUES>                                 0
<CGS>                                            0
<TOTAL-COSTS>                                    0
<OTHER-EXPENSES>                                 45,073
<LOSS-PROVISION>                                 0
<INTEREST-EXPENSE>                               0
<INCOME-PRETAX>                                  (154,061)
<INCOME-TAX>                                     0
<INCOME-CONTINUING>                              (45,073)
<DISCONTINUED>                                   (108,988)
<EXTRAORDINARY>                                  0
<CHANGES>                                        0
<NET-INCOME>                                     (154,061)
<EPS-PRIMARY>                                    (.11)
<EPS-DILUTED>                                    (.11)
        


</TABLE>