UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934
Release No. 44064 / March 12, 2001

ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1376 / March 12, 2001

ADMINISTRATIVE PROCEEDING
File No. 3-10439

In the Matter of KEVIN E. ORTON, CPA, Respondent.

: : : : : : : :

ORDER OF SUSPENSION PURSUANT TO RULE 102(e)(2) OF THE COMMISSION'S RULES OF PRACTICE

I.

The Securities and Exchange Commission deems it appropriate and in the public interest to issue an order of forthwith suspension of Kevin E. Orton ("Orton") 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 finds that:

1. Orton is a certified public accountant.

2. On March 7, 2001, a judgment of conviction was entered against Orton in United States v. Orton, CR-S-96-288-PMP-(RJJ), in the United States District Court for the District of Nevada, finding him guilty of securities fraud, wire fraud, money laundering, racketeering, conspiracy and racketeering conspiracy.

3. As a result of this conviction, Orton was sentenced to 108 months in a federal penitentiary.

III.

In view of the foregoing, the Commission finds that Orton has been convicted of a felony within the meaning of Rule 102(e)(2) of the Commission's Rules of Practice.

Accordingly, IT IS ORDERED, that Kevin E. Orton is forthwith suspended from appearing or practicing before the Commission.

By the Commission.

Jonathan G. Katz
Secretary

Footnotes

¹ Rule 102(e)(2) provides in pertinent part: 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.

http://www.sec.gov/litigation/admin/34-44064.htm