v3463-711

No. 22143

/

TSinxUi gtat?0 fflnurt nf Appeals

For the Ninth Circuit

PENNALUNA & COMPANY, INC.

BENJAMIN A. HARRISON, and

HARRY F. MAGNUSON, Petitioners,

SECURITIES EXCHANGE COMISSION,

Respondent.

PETITION FOR REVIEW OF

ORDER OF SECURITIES EXCHANGE COMMISSION

BRIEF OF PETITIONERS

PENNALUNA & COMPANY, INC.

BENJAMIN A. HARRISON, and

HARRY F. MAGNUSON

Paine, Lowe, Coffin, Herman & O 'Kelly

602 Spokane and Eastern Building

Spokane, Washington 99201

Saxon, Maguire & Tucker

2000 L Street N.W.

I P Washington, B.C. 20036

Attorneys for Petitioners

-^'Cn., i,lEH}

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