v3463-1039

No. 22143

Mnttⁱ S^UUb ffiourl nf Appeals

For the Ninth Circuit

PENNALUNA & COMPANY, INC. '^^^

BENJAMIN A. HARRISON, and

HARRY F. MAGNUSON, Petitioners,

SECURITIES EXCHANGE COMMISSION,

Respondent.

PETITION FOR REVIEW OF

ORDER OF SECURITIES EXCHANGE COMMISSION

REPLY BRIEF OF PETITIONERS

PENNALUNA & COMPANY, INC.

BENJAMIN A. HARRISON, and

HARRY F. MAGNUSON

Paine, Lowe, Coffin, Herman & O 'Kelly

602 Spokane and Eastern Building

Spol^ane, Washington 99201

P I L- '-Saxon, MAciuiRE & Tucker

2000 L Street N.W.

AUG 1 2 Vr^ Washington, B.C. 20036

Attorneys for Petitioners

m B LUCK CLERK

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