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| UNITED STATES OF AMERICA |
| Before the |
| SECURITIES AND EXCHANGE COMMISSION |
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| SECURITIES EXCHANGE ACT OF 1934 |
| Release No. 66735 / April 4, 2012 |
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| ACCOUNTING AND AUDITING ENFORCEMENT |
| Release No. 3376 / April 4, 2012 |
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| ADMINISTRATIVE PROCEEDING |
| File No. 3-14834 |
| ______________________________ |
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| In the Matter of : |
| : ORDER OF SUSPENSION PURSUANT |
| BRYAN N. POLOZOLA, CPA, : TO RULE 102(e)(2) OF THE |
| : COMMISSION’S RULES OF PRACTICE |
| Respondent. : |
| ______________________________: |
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| I. |
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| The Securities and Exchange Commission deems it appropriate to issue an order of |
| forthwith suspension of Bryan N. Polozola (“Polozola”) pursuant to Rule 102(e)(2) of the |
| Commission’s Rules of Practice [17 C.F.R. § 201.102(e)(2)]. |
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| II. |
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| The Commission finds that: |
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| 1. Polozola is a certified public accountant licensed in Texas and New York. |
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| 2. On March 26, 2012, a judgment of conviction was entered against Polozola in |
| United States v. Bryan N. Polozola, 1:11-cr-00374-RLW, in the United States District Court for |
| the District of Columbia, finding him guilty of one count of making false statements to |
| Commission staff during investigative testimony in violation of 18 U.S.C. § 1001. |
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| 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.” |
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| 3. As a result of his conviction, Polozola was sentenced to a 24 month term of |
| probation and ordered to serve 200 hours of community service and to pay an assessment in the |
| amount of $100. |
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| III. |
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| In view of the foregoing, the Commission finds that Polozola has been convicted of a |
| felony within the meaning of Rule 102(e)(2) of the Commission’s Rules of Practice. |
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| Accordingly, it is ORDERED, that Bryan N. Polozola is forthwith suspended from |
| appearing or practicing before the Commission pursuant to Rule 102(e)(2) of the Commission’s |
| Rules of Practice. |
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| By the Commission. |
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| Elizabeth M. Murphy |
| Secretary |
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