Fillable 34-64959 - Securities and Exchange Commission - sec

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UNITED STATES OF AMERICA Before the SECURITIES AND EXCHANGE COMMISSION SECURITIES EXCHANGE ACT OF 1934 Release No. 64959 / July 25, 2011 ADMINISTRATIVE PROCEEDING File No. 3-14487 In the Matter of Circle Fine Art Corp., Coachman, Inc., Coachman Inns Income Ltd. Partnership, Columbia Western, Inc., Comet Software International, Inc., Commonwealth Industries Corp., Comstock Industries, Inc.,...
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