UNITED STATES SECURITIES AND EXCHANGE COMMISSION

SEC ADMINISTRATIVE RELEASE 34-59568, INVESTMENT ADVISERS RELEASE 40-2852, MARCH 12, 2009: THE SECURITIES AND EXCHANGE COMMISSION ("COMMISSION") DEEMS IT APPROPRIATE AND IN THE PUBLIC INTEREST THAT PUBLIC ADMINISTRATIVE PROCEEDINGS BE, AND HEREBY ARE, INSTITUTED PURSUANT TO SECTION 15(B) OF THE SECURITIES EXCHANGE ACT OF 1934 AND SECTION 203(F) OF THE INVESTMENT ADVISERS ACT OF 1940 AGAINST MATTHEW E. KOPSKY BASED UPON A FEBRUARY 24, 2009 FINAL JUDGMENT AGAINST KOPSKY, PERMANENTLY ENJOINING HIM FROM FUTURE VIOLATIONS OF SECTION 10(B) OF THE EXCHANGE ACT AND RULE 10B-5 THEREUNDER, IN CIVIL ACTION NO. 4:07-CV-379-RWS IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF MISSOURI.

Order

Suspension

RESPONDENT KOPSKY HAS SUBMITTED AN OFFER OF SETTLEMENT (THE "OFFER") WHICH THE COMMISSION HAS DETERMINED TO ACCEPT. SOLELY FOR THE PURPOSE OF THESE PROCEEDINGS AND ANY OTHER PROCEEDINGS BROUGHT BY OR ON BEHALF OF THE COMMISSION OR TO WHICH THE COMMISSION IS A PARTY, AND WITHOUT ADMITTING OR DENYING THE FINDINGS, EXCEPT AS TO THE COMMISSION'S JURISDICTION OVER IT AND THE SUBJECT MATTER OF THESE PROCEEDINGS AND THE FINDINGS, WHICH ARE ADMITTED, KOPSKY CONSENTS TO THE ENTRY OF THIS ORDER INSTITUTING ADMINISTRATIVE PROCEEDINGS PURSUANT TO SECTION 15(B) OF THE SECURITIES EXCHANGE ACT OF 1934 AND SECTION 203(F) OF THE INVESTMENT ADVISERS ACT OF 1940, MAKING FINDINGS, AND IMPOSING REMEDIAL SANCTIONS. ACCORDINGLY, IT IS HEREBY ORDERED, PURSUANT TO SECTION 15(B)(6) OF THE EXCHANGE ACT AND SECTION 203(F) OF THE ADVISERS ACT, THAT KOPSKY BE, AND HEREBY IS SUSPENDED FROM ASSOCIATION WITH ANY BROKER, DEALER, OR INVESTMENT ADVISER, FOR A PERIOD OF TWELVE MONTHS, EFFECTIVE ON THE SECOND MONDAY FOLLOWING THE ENTRY OF THIS ORDER. KOPSKY SHALL PROVIDE TO THE COMMISSION, WITHIN 20 DAYS AFTER THE END OF THE TWELVE MONTH SUSPENSION PERIOD, AN AFFIDAVIT THAT HE HAS COMPLIED FULLY WITH THE SUSPENSION. KOPSKY'S SUSPENSION IS IN EFFECT ON MARCH 23, 2009, WHICH IS THE SECOND MONDAY FOLLOWING THE ENTRY OF THE SEC'S ORDER.

MR. KOPSKY WAS ACCUSED OF RECEIVING AND TRADING ON INSIDE INFORMATION BY THE SEC IN 2007. WITHOUT ADMITTING OR DENYING THE ALLEGATIONS, MR. KOPSKY VOLUNTARILY SETTLED THE MATTER IN 2009, WHEREUPON HE PAID FINES AND WAS ENJOINED AS DESCRIBED IN THE CIVIL JUDICIAL DRP AND COMPLIED WITH A ONE YEAR SUSPENSION AGREED TO WITH THE SEC WHICH ENDED ON MARCH 23, 2010.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION (SEC)

SEC LITIGATION RELEASE NO. 20019, ACCOUNTING AND AUDITING ENFORCEMENT RELEASE NO. 2565, FEBRUARY 26, 2007; THE SEC FILED CIVIL INJUNCTIVE ACTIONS AGAINST THE FORMER PRESIDENT OF BUSINESS DEVELOPMENT OF A COMPANY (THE "COMPANY") AND HIS FRIEND AND FORMER BROKER, MATTHEW E. KOPSKY, FOR INSIDER TRADING IN THE SECURITIES OF THE COMPANY. THE SEC ALLEGED THE DEFENDANT VIOLATED SECTION 10(B) OF THE EXCHANGE ACT AND RULE L0B-5 THEREUNDER. ACCORDING TO THE COMPLAINT, IN EACH OF ITS FIRST THREE QUARTERLY EARNINGS ANNOUNCEMENTS OF 2003, THE COMPANY ANNOUNCED EARNINGS THAT BEAT ANALYSTS' ESTIMATES AND RAISED ITS EARNINGS GUIDANCE ABOVE ANALYSTS' ESTIMATES, RESULTING IN MORE THAN A 10% INCREASE IN THE STOCK PRICE ON THE DAY OF EACH ANNOUNCEMENT. THE COMPLAINT ALLEGES THAT KOPSKY WAS TIPPED BEFORE EACH ANNOUNCEMENT. KOPSKY PURCHASED THE COMPANY'S SECURITIES FOR HIMSELF, FAMILY MEMBERS, AND/OR HIS CLIENTS. ACCORDING TO THE COMPLAINT, KOPSKY EARNED AN AGGREGATE PROFIT OF $276,259, INCLUDING $107,062 FOR HIMSELF AND HIS WIFE, AND $169,197 FOR HIS CLIENTS. AT ALL RELEVANT TIMES, KOPSKY KNEW OR SHOULD HAVE KNOWN THAT THE INFORMATION CONVEYED TO HIM REGARDING THE COMPANY'S QUARTERLY EARNINGS, EARNINGS GUIDANCE AND UNANNOUNCED ACQUISITIONS WAS IMPROPERLY OBTAINED AND NONPUBLIC. WHILE IN POSSESSION OF THIS MATERIAL, NONPUBLIC INFORMATION, KOPSKY PURCHASED THE COMPANY'S SECURITIES, FOR HIMSELF, HIS WIFE AND HIS CLIENTS, AND RECOMMENDED THE PURCHASE OF THE COMPANY'S SECURITIES TO FAMILY, FRIENDS, CLIENTS AND OTHERS ON THE BASIS OF THAT INFORMATION.

Consent

Monetary/Fine

$276,259.00

Disgorgement/Restitution

Cease and Desist/Injunction

SEC LITIGATION RELEASE 20915, FEBRUARY 26, 2009: ON FEBRUARY 24, 2009, THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF MISSOURI ENTERED A FINAL JUDGMENT BY CONSENT AGAINST DEFENDANTS MATTHEW E. KOPSKY RESOLVING CHARGES OF INSIDER TRADING. THE COURT'S JUDGMENT ENJOINED KOPSKY FROM FUTURE VIOLATIONS OF SECTION 10(B) OF THE SECURITIES EXCHANGE ACT OF 1934 AND RULE 10B-5 THEREUNDER, AND ORDERED KOPSKY TO PAY $381,590 IN DISGORGEMENT AND PREJUDGMENT INTEREST, AND A CIVIL PENALTY OF $276,259. KOPSKY SETTLED THE COMMISSION'S CLAIMS WITHOUT ADMITTING OR DENYING THE ALLEGATIONS OF THE COMPLAINT.

MR. KOPSKY WAS ACCUSED OF RECEIVING AND TRADING ON INSIDE INFORMATION BY THE SEC IN 2007. WITHOUT ADMITTING OR DENYING THE ALLEGATIONS, MR. KOPSKY VOLUNTARILY SETTLED THE MATTER IN 2009, WHEREUPON HE PAID FINES DESCRIBED ABOVE AND COMPLIED WITH A ONE YEAR SUSPENSION AGREED TO WITH THE SEC WHICH ENDED ON MARCH 23, 2010.