IN THE UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF NEW HAMPSHIRE

Civil Action No. 07-CV-00026 PB

SECURITIES AND EXCHANGE COMMISSION

Plaintiff,

V.

GARY M. WORKMAN

Defendant.

ORDER FOR PERMANENT INJUNCTION AND OTHER RELIEF

The Securities and Exchange Commission having filed a Complaint, and Defendant Gary

M. Workman ("Workman" or "Defendant") having entered a general appearance; consented to

the Court's jurisdiction over him and the subject matter of this action; consented to entry of this

Order for Permanent Injunction and Other Relief ("Permanent Injunction") without admitting or

denying the allegations of the Complaint (except as to jurisdiction); waived findings of fact and

conclusions of law; and waived any right to appeal from a final judgment:

1.

IT IS HEREBY ORDERED, ADJUDGED, AND DECREED that Workman and

Workman's agents, servants, employees, attorneys, and all persons in active concert or

participation with them who receive actual notice of this Permanent Injunction by personal

service or otherwise are permanently restrained and enjoined from violating, directly or

indirectly, Section 10(b) of the Securities Exchange Act of 1934 (the "Exchange Act") [15

U.S.C. § 78j(b)] and Rule lOb-5 promulgated thereunder [17 C.F.R. § 240.10b-5], by using any

Case 1:07-cv-00026-PB Document 5 Filed 02/27/07 Page 1 of 6
means or instrumentality of interstate commerce, or of the mails, or of any facility of any

national securities exchange, in connection with the purchase or sale of any security:

(c)

to employ any device, scheme, or artifice to defraud;

to make any untrue statement of a material fact or to omit to state a material fact

necessary in order to make the statements made, in the light of the circumstances

under which they were made, not misleading; or

to engage in any act, practice, or course of business which operates or would

operate as a fraud or deceit upon any person.

U.

IT IS HEREBY FURTHER ORDERED, ADJUDGED, AND DECREED that Workman

and Workman's agents, servants, employees, attorneys, and all persons in active concert or

participation with them who receive actual notice of this Permanent Injunction by personal

service or otherwise are permanently restrained and enjoined from violating, directly or

indirectly, Section 13(b)(5) of the Exchange Act [15 U.S.C. § 78m(b)(5)] and Rules 13b2-1 and

13b2-2 promulgated thereunder [17 C.F.R. §§ 240.13b2-1 and 240.13b2-2] by:

(a) knowingly circumventing or knowingly failing to implement a system of internal

accounting controls, or knowingly falsifying any book, record or account

described in Section 13(b)(2) of the Exchange Act; or

(b) directly or indirectly falsifying or causing to be falsified any book, record or

account subject to Section 13(b)(2)(A) of the Exchange Act; or

(c) directly or indirectly making or causing to be made a materially false or

misleading statement, or omitting to state or causing another person to omit to

state any material fact, to an accountant in connection with any audit, review or

2

Case 1:07-cv-00026-PB Document 5 Filed 02/27/07 Page 2 of 6
examination of the financial statements of an issuer or company, or the

preparation or filing of any document or report required to be filed with the

Commission; or

(d) directly or indirectly taking any action to coerce, manipulate, mislead, or

fraudulently influence any independent public or certified public accountant

engaged in the performance of an audit or review of financial statements required

to be filed with the Commission where they knew or should have known that such

action, if successftil, could result in rendering financial statements materially

misleading.

in.

IT IS HEREBY FURTHER ORDERED, ADJUDGED, AND DECREED that Workman

and Workman's agents, servants, employees, attorneys, and all persons in active concert or

participation with them who receive actual notice of this Permanent Injunction by personal

service or otherwise are permanently restrained and enjoined from aiding and abetting any

violation of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act [15 U.S.C. §§

78m(a), 78m(b)(2)(A) and 78m(b)(2)(B)] and Rules 12b-20, l3a-l and 13a-13 thereunder [17

C.F.R. §§ 240.12b-20, 240.13a-1 and 240.13a-13], by knowingly providing substantial

assistance to an issuer that:

(a) fails to file with the Commission and as otherwise required any report, statement,

document, information, or copy required to be filed pursuant to Section 13(a) of

the Exchange Act or any of the rules, regulations or forms promulgated

thereunder, or fails to file such report, statement, document, information, or copy

when, in such form as, and with such information as required or prescribed

3

Case 1:07-cv-00026-PB Document 5 Filed 02/27/07 Page 3 of 6
pursuant to Section 13(a) of the Exchange Act or any of the rules, regulations or

forms promulgated thereunder; or

(b) files with the Commission or as otherwise required any report, statement,

document, information or copy that: contains any untrue statement of a material

fact; omits any material information; or otherwise fails to comply with the

provisions of Section 13(a) of the Exchange Act or any of the rules, regulations or

forms thereunder; or

(c) fails, in addition to the information expressly required to be included in a

statement or report, to add or include such further material information as may be

necessary to make the required statements, in the light of the circumstances under

which they were made, not misleading;

(d) fails to make and keep books, records, and accounts, which, in reasonable detail,

accurately and fairly reflect the transactions and dispositions of the assets of the

issuer; or

(e) fails to devise and maintain a system of internal accounting controls sufficient to

provide reasonable assurances that: transactions are executed in accordance with

management 's general or specific authorization; transactions are recorded as

necessary to permit preparation of financial statements in conformity with

generally accepted accounting principles or any other criteria applicable to such

statements, and to maintain accountability for assets; access to assets is permitted

only in accordance with management's general or specific authorization; and the

recorded accountability for assets is compared with the existing assets at

4

Case 1:07-cv-00026-PB Document 5 Filed 02/27/07 Page 4 of 6
reasonable intervals and appropriate action is taken with respect to any

differences.

IV.

IT IS HEREBY FURTHER ORDERED, ADJUDGED, AND DECREED that Workman

is liable for disgorgement of $165,241 (one hundred and sixty-five thousand, two hundred and

forty-one dollars), representing profits gained as a result of the conduct alleged in the Complaint,

together with prejudgment interest thereon in the amount of $40,431 (forty thousand, four

hundred and thirty-one dollars), and a civil penalty in the amount of $20,000 (twenty thousand

dollars) pursuant to Section 21 (d)(3) of the Exchange Act [ 15 U.S.C. § 78u(d)(3)]. Workman

shall satisfy this obligation by paying $225,672 (two hundred and twenty-five thousand, six

hundred and seventy-two dollars) within ten business days of the date of entry of this Permanent

Injunction by the Clerk of this Court, by certified check, bank cashier 's check, or United States

postal money order payable to the Securities and Exchange Commission. The payment shall be

delivered or mailed to the Office of Financial Management, Securities and Exchange

Commission, Operations Center, 6432 General Green Way, Mail Stop 0-3, Alexandria, Virginia

22312, and shall be accompanied by a letter identifying Gary M. Workman as a defendant in this

action; setting forth the title and civil action number of this action and the name of this Court;

and specifying that payment is made pursuant to this Permanent Injunction. Workman shall

simultaneously transmit photocopies of such payment and letter to Leslie J. Hughes, the

Commission's counsel in this action. Workman shall pay post-judgment interest on any

delinquent amounts pursuant to 28 USC § 1961. The Commission shall remit the funds paid

pursuant to this paragraph to the United States Treasury.

5

Case 1:07-cv-00026-PB Document 5 Filed 02/27/07 Page 5 of 6
V.

IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that the Consent of

Defendant Gary M. Workman is incorporated herein with the same force and effect as if fully set

forth herein, and that Workman shall comply with all of the undertakings and agreements set

forth therein.

VI.

IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that this Court shall retain

jurisdiction of this matter for the purposes of enforcing the terms of this Permanent Injunction.

VII.

There being no just reason for delay, pursuant to Rule 54(b) of the Federal Rules of Civil

Procedure, the Clerk is ordered to enter a Final Judgment forthwith and without further notice.

Dated: February 27 , 2007

/s/ Paul Barbadoro

Paul J. Barbadoro

UNITED STATES DISTRICT JUDGE

cc: Counsel of Record

6

Case 1:07-cv-00026-PB Document 5 Filed 02/27/07 Page 6 of 6