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UNITED STATES OF AMERICA Before the SECURITIES AND EXCHANGE COMMISSION SECURITIES EXCHANGE ACT OF 1934 Release No. 65600 / October 20 2011 ACCOUNTING AND AUDITING ENFORCEMENT Release No. 3329 / October 20 2011 ADMINISTRATIVE PROCEEDING File No. 3-10937 In the Matter of Michael G. Horsey CPA ORDER GRANTING APPLICATION FOR REINSTATEMENT TO APPEAR AND PRACTICE BEFORE THE COMMISSION AS AN ACCOUNTANT On November 18 2002 Michael G. Horsey Horsey was ...
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