# SEC Exchange Act of 1934 order 34-68307, AAER-3425
> Respondent: **KCAP Financial, Inc., Dayl W. Pearson, Michael I. Wirth, CPA, and R. Jonathan Corless** · — · File 3-15109
## Proceeding
- **Release Number:** 34-68307, AAER-3425
- **Act:** Exchange Act of 1934
- **File Number:** 3-15109
- **Publish Date:** —
## Respondents
- KCAP Financial, Inc., Dayl W. Pearson, Michael I. Wirth, CPA, and R. Jonathan Corless
## Order PDF

- [https://www.sec.gov/files/litigation/admin/2012/34-68307.pdf](https://www.sec.gov/files/litigation/admin/2012/34-68307.pdf)

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