# SEC Exchange Act of 1934 order 34-56469, AAER-2720
> Respondent: **Robert M. Harbrecht, CPA  and Brian R. Spires, CPA** · — · File —
## Proceeding
- **Release Number:** 34-56469, AAER-2720
- **Act:** Exchange Act of 1934
- **File Number:** —
- **Publish Date:** —
## Respondents
- Robert M. Harbrecht, CPA  and Brian R. Spires, CPA
## Order PDF

- [https://www.sec.gov/files/litigation/admin/2007/34-56469.pdf](https://www.sec.gov/files/litigation/admin/2007/34-56469.pdf)

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