UNITED STATES OF AMERICA 
 Before the 
 SECURITIES AND EXCHANGE COMMISSION 
 
SECURITIES EXCHANGE ACT OF 1934 
Release No. 66735 / April 4, 2012 
 
ACCOUNTING AND AUDITING ENFORCEMENT 
Release No. 3376 / April 4, 2012 
 
ADMINISTRATIVE PROCEEDING 
File No. 3-14834 
______________________________ 
:  
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.   :   
______________________________: 
 
 
 I. 
 
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)].
1
 
  
 II. 
 
The Commission finds that:  
 
1. Polozola is a certified public accountant licensed in Texas  and New York.  
 
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. 
 
                         
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.” 
 
 
 
 
2 
 
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. 
 
III. 
 
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. 
 
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. 
 
 
By the Commission. 
 
 
 
Elizabeth M. Murphy 
Secretary