# SEC Exchange Act of 1934 order 34-54661, AAER-2499
> Respondent: **Martin J. Merritt, CPA** · — · File —
## Proceeding
- **Release Number:** 34-54661, AAER-2499
- **Act:** Exchange Act of 1934
- **File Number:** —
- **Publish Date:** —
## Respondents
- Martin J. Merritt, CPA
## Order PDF

- [https://www.sec.gov/files/litigation/admin/2006/34-54661.pdf](https://www.sec.gov/files/litigation/admin/2006/34-54661.pdf)

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*Source: [SEC Administrative Proceedings](https://www.sec.gov/litigation/admin) · MORVS · CC0 1.0*