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                                                                    EXHIBIT 99.1

                            UNITED STATES OF AMERICA
                                   BEFORE THE
                       SECURITIES AND EXCHANGE COMMISSION

SECURITIES ACT OF 1933
RELEASE NO. 7926 / DECEMBER 11, 2000
ADMIN. PROC. FILE NO. 3-9897

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                                                  )
                                                  )
                                                  )
IN THE MATTER OF                                  )
LAWRENCE M. ARTZ,                                 )
NEUROTECH DEVELOPMENT CORP.                       ) ORDER MAKING FINDINGS
(F/K/A NEUROTECH CORP.),                          ) AND IMPOSING
ENHANCE RESOURCES, INC., AND                      ) CEASE-AND-DESIST ORDER
BRUCE W. LYNCH,                                   )
     RESPONDENTS.                                 )
                                                  )
                                                  )

                                       I.

On May 11, 1999, the Securities and Exchange Commission ("Commission") issued an
Order Instituting Public Cease-and-Desist Proceedings ("Order Instituting")
pursuant to Section 8A of the Securities Act of 1933 ("Securities Act") against
Lawrence M. Artz ("Artz"), Neurotech Corp., Enhance Resources, Inc. ("Enhance"),
and Bruce W. Lynch ("Lynch"). Subsequent to issuance of the Order Instituting,
Neurotech Corp. changed its name to "Neurotech Development Corporation."
("Neurotech").

                                       II.

Respondents Artz, Neurotech, Enhance, and Lynch have each submitted Offers of
Settlement ("Offers") which the Commission has determined to accept. 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, prior to a
hearing pursuant to the Commission's Rules of Practice, 17 C.F.R. Section
201.100 et seq., and without admitting or denying the findings contained in this
Order, except those pertaining to the jurisdiction of the Commission over them
and over the subject matter of these proceedings, which are admitted, Artz,
Neurotech, Enhance and Lynch each consent to the entry of this Order Making
Findings and Imposing Cease-and-Desist Order.

                                      III.

On the basis of this Order Making Findings and Imposing Cease-and-Desist Order
("Order"), the Order Instituting and the Offers submitted by Artz, Neurotech,
Enhance, and Lynch the Commission finds that:

SETTLING RESPONDENTS

A. Artz, age 48, resides in Dix Hills, New York, and is a vice president,
director and shareholder of Neurotech.

B. Neurotech, at all times relevant to this matter, was a Delaware corporation
with its headquarters in Manhasset, New York. Its stock is traded on the OTC
Bulletin Board. During the relevant period, Neurotech had no revenues and its
only operations were to attempt to sell prefabricated hospitals.

C. Lynch, age 49, resides in Brookline, Massachusetts and was, at all times
relevant to this matter, a self-employed marketing consultant doing business as
Enhance. During the 1980's and early 1990's, Lynch was the founder and



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chief executive officer of a software company which conducted a public offering
and several private offerings of securities.

D. Enhance, at all times relevant to this matter, was a Delaware Corporation
with its headquarters in Brookline, Massachusetts. Lynch is Enhance's only
employee.

SUMMARY

E. Between June and December 1998, Artz and Neurotech, through Lynch and
Enhance, committed and caused a $75 million unregistered offering of notes to be
made through postings on two Internet websites. The proceeds of notes were to be
used to finance the sale of prefabricated hospitals in the Republic of Turkey.
In offering the notes, Artz and Lynch negligently misrepresented that Neurotech
had orders for five hospitals and that three Turkish banks had expressed a
willingness to guarantee the notes, when in fact there were neither orders nor
guarantees. No exemptions from registration under the securities laws were
applicable to the notes once offered on the Internet. By this conduct, Artz,
Neurotech, Enhance and Lynch violated Sections 5(c) and 17(a)(3) of the
Securities Act.

                                      FACTS

PREFABRICATED HOSPITAL SALES

F. In or near June 1998, Artz and another Neurotech vice-president were
approached by a Turkish citizen and business consultant with an office in
California (the "Marketing Partner"). In or about July 1998, Neurotech entered
into a joint marketing agreement with the Marketing Partner, which provided that
the Marketing Partner would acquire the exclusive right to sell, on behalf of
Neurotech, prefabricated hospitals in Turkey and central Asia.

G. In addition to marketing hospitals, Artz attempted to seek financing to
construct the hospitals. In or near April 1998, Artz approached Lynch because a
mutual acquaintance had recommended Lynch as a person knowledgeable about
raising capital. In approximately June 1998, Lynch, through Enhance, and Artz,
through Neurotech, executed a contract ("Agreement") whereby Lynch agreed to act
as a financial consultant for Neurotech. The Agreement provided that Lynch would
attempt to locate investors to purchase notes, the proceeds of which would be
used to finance prefabricated hospitals in Turkey. Lynch also agreed to draft
marketing materials for Artz. The Agreement provided that Lynch would receive
between one and one-half and five percent of any amounts invested through him,
plus an additional $50,000 for each investor Artz secured by using Lynch's
marketing materials.

H. Artz negligently misrepresented to Lynch that Neurotech had received orders
from the Marketing Partner for the purchase of five prefabricated hospitals in
Turkey, at a cost of $15 million per hospital. The Marketing Partner had neither
agreed to purchase any hospitals from Neurotech nor was he successful in his one
attempt to market the hospitals.

I. Artz told Lynch that three Turkish banks had expressed a willingness to
guarantee the notes. Based upon a conversation with Artz, Lynch represented on
the websites that the banks would pledge separate assets to secure the
guarantee. In addition, after being provided by the Marketing Partner with draft
guarantees from three well-known Turkish banks, Artz added language to one of
the drafts stating that the guarantee would be "against a credit of $25
million." In turn, Artz provided the draft guarantees to Lynch. In fact, no
Turkish banks had expressed a willingness to guarantee the notes or extend
credit in any fashion to either the Marketing Partner or the Marketing Partner's
company. As discussed further below in paragraph K., Lynch repeated this
information on two Internet websites without qualification in the form of an
offering of notes.

J. In addition to retaining Lynch, Artz approached certain banks and attempted
to convince them to finance the hospitals. In a further attempt to locate
investors, Artz contracted with three financial consultants in addition to
Lynch.

THE INTERNET NOTE OFFERING

K. On or near August 14, 1998, Lynch posted on two Internet websites, known as
Nvst.com (a/k/a the "private equity network") and netcom.com, an offering of $15
to $75 million term notes, the proceeds of which would be used to construct
hospitals in a "less developed country". Lynch described the notes as an
investment. The information published on the websites stated that the term of
the notes was 12 years, but they could be redeemed earlier. One of Lynch's
Internet postings provided that the rate of return on a $15 million note would
be $2.7 million after two years -- a nine percent annual return. The minimum
required investment was $15 million. During the relevant period, the information
posted by Lynch on both websites was accessible by either (1) any Internet user
who knew the Universal Resource Locator ("URL"), the general purpose Internet
addressing protocol, or (2) Nvst.com subscribers who provided minimal
information about their background and experience as investors. Neither Artz nor
Neurotech knew that Lynch, through Enhance, was using a website to locate
investors.

L. In furtherance of his Internet solicitations, Lynch, through Enhance, falsely
stated on one of the websites that Neurotech had received orders for the
purchase of five hospitals in a "less developed country." On the other website,
Lynch falsely stated that Neurotech "had in hand contracts" to deliver and
install five hospitals.



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M. Lynch, through Enhance, also misrepresented the risks of investing in a note
by representing on the websites that three "less developed country" banks would
guarantee the notes. Lynch falsely stated that the banks would post as
collateral 167% of the amount of the note in U.S. dollars ($25 million for each
$15 million note), and the guarantees would be "valid and secure" independent of
whether a hospital ever was built. Lynch also misrepresented that, if the
purchaser of the hospital was late in paying the investor, the banks would make
the required payments. In addition to repeating Artz's statements on the
websites, Lynch misrepresented certain information provided to him by Artz.

N. Lynch failed adequately to investigate either the existence of the purported
five purchase orders for hospitals or the banks' willingness to guarantee the
notes. If Lynch had performed minimal investigation, such as contacting the
banks which Artz had identified or the Marketing Partner, he would have learned
that Artz's representations were false. Rather, Lynch relied upon Artz, a person
Lynch had met only once.

O. On the websites, Lynch misrepresented the information Artz provided to him
concerning the nature of the risk underlying an investment in the notes by
stating that "the intent of the financing is to leave the [investor] with
absolutely no risk related to delivery and installation; collateral;
creditworthiness of [Neurotech] or [the Marketing Partner]; currency
fluctuations or sovereignty." Lynch also went beyond Artz's representations by
publishing on the websites revenue and earnings (before taxes) projections for a
completed hospital of $27 million and $4 million, respectively. Lynch failed to
disclose that the revenue and earnings projections related to a hypothetical,
prefabricated hospital in a country other than Turkey (Cambodia).

P. After Lynch posted the information on the Internet, Artz reviewed marketing
materials which Lynch had prepared and which contained the same false statements
as Lynch's Internet postings. Upon review, Artz provided Lynch with comments
concerning those marketing materials. At the time Artz reviewed the marketing
materials, he was not aware that Lynch had posted such materials on the
Internet.

Q. During the summer and fall of 1998, Lynch exchanged information with
prospective investors who had responded to his Internet postings and contacted
him via the Internet. In turn, Lynch referred to Artz and Neurotech some of the
prospective investors who had been identified by the Consultant through the
Internet websites. Despite these efforts, no notes were purchased.

R. Artz knew or should have known that no purchase orders had been received and
that no Turkish bank had either agreed to guarantee or expressed a willingness
to guarantee the notes.

S. Lynch knew or should have known that no purchase orders had been received and
that no Turkish bank had either agreed to guarantee or expressed a willingness
to guarantee the notes. T. Neurotech knew or should have known that no purchase
orders had been received and that no Turkish bank had either agreed to guarantee
or expressed a willingness to guarantee the notes.

U. Enhance knew or should have known that no purchase orders had been received
and that no Turkish bank had either agreed to guarantee or expressed a
willingness to guarantee the notes. V. Information concerning the purchase
orders and bank guarantees was material because there was a substantial
likelihood that disclosure of those facts would have been viewed by a reasonable
investor as having significantly altered the total mix of information made
available regarding the notes.

W. The notes offered on the Internet are securities within the meaning of
Section 2(a)(1) of the Securities Act. No registration statement had been filed
for the offering, and no exemption from registration was applicable.

VIOLATIONS

X. Because no registration statement was in effect as to the notes offered on
the Internet, Artz, Neurotech, Enhance and Lynch committed and caused a
violation of Section 5(c) of the Securities Act.

Y. As a result of Artz's negligent misrepresentation of material facts to Lynch
regarding the prefabricated hospital contracts and bank guarantees, Artz and
Neurotech committed and caused a violation of Section 17(a)(3) of the Securities
Act.

Z. As a result of Lynch's negligent misrepresentation of materials facts on the
Internet regarding the prefabricated hospital contracts and bank guarantees,
Enhance and Lynch committed and caused a violation of Section 17(a)(3) of the
Securities Act.

                                      IV.

In view of the foregoing, the Commission deems it appropriate to impose the
sanction specified in the Offers submitted by Artz, Neurotech, Enhance and
Lynch.

Accordingly, IT IS HEREBY ORDERED, pursuant to Section 8A of the Securities Act,
that Artz, Neurotech, Enhance and Lynch cease and desist from committing or
causing any violation and any future violation of Sections 5(c) and 17(a)(3) of
the Securities Act.
For the Commission,

                                                                Jonathan G. Katz
                                                                       Secretary