# SEC Litigation Release LR-20959

> Civil enforcement action · 2009-03-18

## Defendants

David G. Friehling, C.P.A and Friehling & Horowitz, CPA's, P.C.

## Related filings

SEC Complaint


## Key facts

- **Release number:** LR-20959
- **Release date:** 2009-03-18
- **Defendants:** David G. Friehling, C.P.A and Friehling & Horowitz, CPA's, P.C.

## Primary sources

- SEC HTML release: https://www.sec.gov/litigation/litreleases/2009/lr20959.htm
- Litigation releases index: https://www.sec.gov/litigation/litreleases

## What this is

SEC Litigation Releases are the canonical "civil enforcement" docket. The SEC files civil actions in federal court against individuals and entities for securities-law violations — fraud, insider trading, Ponzi schemes, registration violations, misleading disclosures, market manipulation. Each release announces a filing, a settlement, or a final judgment. Activist funds, plaintiff lawyers, and investigative journalists use this archive as the most-comprehensive index of US securities enforcement.

## Citation

> US Securities and Exchange Commission, Litigation Release LR-20959 (2009-03-18), David G. Friehling, C.P.A and Friehling & Horowitz, CPA's, P.C.. Retrieved via AI Analytics 2026-05-17 from https://api.ai-analytics.org/sec-litigation/20959.

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