# SEC Exchange Act of 1934 order 34-40098
> Respondent: **Thomas D. Leaper, CPA, William T. Wall, III, CPA, Fred S. Flax, CPA, and Kellogg & Andelson LLC** · 1998-06-17 · File 3-9627
## Proceeding
- **Release Number:** 34-40098
- **Act:** Exchange Act of 1934
- **File Number:** 3-9627
- **Publish Date:** 1998-06-17
## Respondents
- Thomas D. Leaper, CPA, William T. Wall, III, CPA, Fred S. Flax, CPA, and Kellogg & Andelson LLC
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*Source: [SEC Administrative Proceedings](https://www.sec.gov/litigation/admin) · AI Analytics · CC0 1.0*