Elliot R. Berman, CPA and Berman & Company, P.A.

Order Making Findings, Imposing Remedial Sanctions, and a Cease-and-Desist Order Pursuant to Sections 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e)(1)(Ii) and 102(e)(1)(Iii) of the Commission's Rules of Practice