==========================================START OF PAGE 1======

                     UNITED STATES OF AMERICA
                            Before the
                SECURITIES AND EXCHANGE COMMISSION


SECURITIES EXCHANGE ACT OF 1934
Release No. 38301 / February 18, 1997

ACCOUNTING AND AUDITING ENFORCEMENT
Release No.  887 / February 18, 1997

ADMINISTRATIVE PROCEEDING
File No. 3-9251

_______________________________
                               :
In the Matter of               :
                               :  ORDER OF SUSPENSION PURSUANT
LINDA A. HODGE, CPA,           :  TO RULE 102(e)(2) OF THE
                               :  COMMISSION'S RULES OF PRACTICE
          Respondent.          :
_______________________________:

                                I.

     The Commission deems it appropriate and in the public
interest to issue an order of forthwith suspension of Linda A.
Hodge ("Hodge") pursuant to Rule 102(e)(2) of the Commission's
Rules of Practice, 17 C.F.R.  200.102(e)(2)-[1]-.

                               II.

     The Commission makes the following findings:

     1.   Hodge is a certified public accountant.  


---------FOOTNOTES----------
     -[1]-     That Rule provides, in pertinent part:

     Any . . . person whose license to practice as an accountant
     . . . has been revoked or suspended in any State; or any
     person who has been convicted of a felony or a misdemeanor
     involving moral turpitude shall be forthwith suspended from
     appearing or practicing before the Commission.  A
     disbarment, suspension, revocation or conviction within the
     meaning of this rule shall be deemed to have occurred when
     the disbarring, suspending, revoking or convicting agency or
     tribunal enters its judgment or order, including a judgment
     or order on a plea of nolo contendere, regardless of whether
     an appeal of such judgment or order is pending or could be
     taken.
==========================================START OF PAGE 2======

     2.   In July 1995, the Maryland State Board of Accountants
revoked Hodge's license to practice accounting.  That revocation
became final in August 1996.  

     3.   On September 15, 1995, in United States v. Linda A.
Hodge, 94 Cr. 1020 (AGS) (S.D.N.Y.), Hodge pleaded guilty to and
was convicted of one count of criminal contempt, in violation of
18 U.S.C.  401, a felony.  

     4.   The indictment alleges that Hodge knowingly and
willfully disobeyed and resisted a lawful asset freeze order of
the United States District Court for the Southern District of New
York entered on August 10, 1993 in SEC v. Craig Medoff, et al.,
93 Civ. 5573 (LLS) (S.D.N.Y.), by withdrawing from her Clients
Funds Account approximately $13,000 of investors' funds entrusted
to her as custodian in connection with a $2 million fraudulent
offering of securities of Air Tech Industries, Inc.

     5.   As a result of this conviction, Hodge was sentenced to
four years probation and 200 hours of community service, and
ordered to make restitution of $13,000.

                               III.

     Based on the foregoing, the Commission finds that Hodge's
license to practice accountancy has been revoked and she has been
convicted of a felony within the meaning of Rule 102(e)(2) of the
Commission's Rules of Practice, 17 C.F.R.  200.102(e)(2).

     Accordingly, IT IS HEREBY ORDERED that Hodge is forthwith
suspended from appearing or practicing before the Commission as
an accountant.

     By the Commission.



                        
                                   Jonathan G. Katz
                                   Secretary