# SEC Exchange Act of 1934 order 34-44817, AAER-1452
> Respondent: **Harlan & Boettger, LLP; William C. Boettger, CPA and P. Robert Wilkinson, CPA** · — · File 3-10580
## Proceeding
- **Release Number:** 34-44817, AAER-1452
- **Act:** Exchange Act of 1934
- **File Number:** 3-10580
- **Publish Date:** —
## Respondents
- Harlan & Boettger, LLP
- William C. Boettger, CPA and P. Robert Wilkinson, CPA
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*Source: [SEC Administrative Proceedings](https://www.sec.gov/litigation/admin) · AI Analytics · CC0 1.0*