UNITED STATES DISTRICT COURT

DISTRICT OF NEW HAMPSHIRE

U.S. DTTR°CT COURT

DISTRICT vr NEW HAMPSHIRE

FEB 0 C 2007

FILED

SECURITIES AND EXCHANGE COMMISSION,

Plaintiff,

Civil No: 07-cv-00022-JM

v.

ANTHONY L. HURLEY,

Defendant.

PERMANENT INJUNCTION AND ORDER OF DISGORGEMENT AS TO

DEFENDANT ANTHONY L. HURLEY

The Securities and Exchange Commission having filed a Complaint and Defendant

Anthony L. Hurley ("Hurley" or "Defendant") having entered a general appearance; consented

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

this Final Judgment 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 this Final Judgment:

1.

IT IS HEREBY ORDERED, ADJUDGED, AND DECREED that Hurley and Hurley's

agents , servants , employees, attorneys, and all persons in active concert or participation with

them who receive actual notice of this Final Judgment 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 10b-5

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promulgated thereunder [17 C.F.R. § 240.1Ob-5], by using any 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:

(a) to employ any device , scheme, or artifice to defraud;

(b) 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

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

operate as a fraud or deceit upon any person.

II.

IT IS HEREBY FURTHER ORDERED, ADJUDGED, AND DECREED that Hurley and

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

with them who receive actual notice of this Final Judgment 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

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

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 successful, could result in rendering financial statements materially

misleading.

III.

IT IS HEREBY FURTHER ORDERED, ADJUDGED, AND DECREED that

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

participation with them who receive actual notice of this Final Judgment 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, 13a-1 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

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

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

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reasonable intervals and appropriate action is taken with respect to any

differences.

IV.

IT IS HEREBY FURTHER ORDERED, ADJUDGED, AND DECREED that Hurley is

liable for disgorgement of $24,498 (twenty-four thousand, four hundred, and ninety-eight

dollars), representing profits gained as a result of the conduct alleged in the Complaint, together

with prejudgment interest thereon in the amount of $7,526 (seven thousand, five hundred and

twenty-six dollars), for a total of $32,024 (thirty-two thousand and twenty-four dollars). Hurley

shall satisfy this obligation by paying $32,024 (thirty-two thousand and twenty-four dollars)

within ten business days ofthe date of this Final Judgment to the Clerk of this Court, together

with a cover letter identifying Hurley 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 Final Judgment. Hurley shall simultaneously transmit photocopies of such

payment and letter to the Commission's counsel in this action. By making this payment, Hurley

relinquishes all legal and equitable right, title, and interest in such funds, and no part of the funds

shall be returned to Hurley. The Clerk shall deposit the funds into an interest bearing account

with the Court Registry Investment System ("CRIS") or any other type of interest bearing

account that is utilized by the Court. These funds, together with any interest and income earned

thereon (collectively, the "Fund"), shall be held in the interest bearing account until further order

of the Court. In accordance with 28 U.S.C. § 1914 and the guidelines set by the Director of the

Administrative Office of the United States Courts, the Clerk is directed, without further order of

this Court, to deduct from the income earned on the money in the Fund a fee equal to ten percent

of the income earned on the Fund. Such fee shall not exceed that authorized by the Judicial

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Conference of the United States. The Commission may propose a plan to distribute the Fund

subject to the Court's approval. Hurley shall pay post-judgment interest on any delinquent

amounts pursuant to 28 U.S.C. §1961.

V.

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

Defendant Anthony L. Hurley is incorporated herein with the same force and effect as if fully set

forth herein, and that Hurley 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 Final Judgment.

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 this Final Judgment forthwith and without further notice.

Dated: S3V , 2007

Muirhead

TATES MAGISTRATE JUDGE

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