USA

Chapter 15 Petition for Recognition of a Foreign Main Proceeding in the Isle of Man by Laurence Keenan, as the Foreign Representative of Spencer Partners Limited, at the U. S. Bankruptcy Court for the District of South Carolina.

Ex Parte Motion by USA to dismiss securities fraud indictment against Marshall Ronald at the U. S. District Court for the Central District of California.

Application for the appointment of a Commissioner to collect evidence for a criminal investigation in Costa Rica into Maria del Carmen Cruz Lizano for suspected fraud.

Application for the appointment of a Commissioner for a criminal investigation in the United Kingdom into an alleged fraud perpetrated by Nicholas Westin against Gordon O'Donnell.

Final Judgment in U. S. Securities and Exchange Commission v. Larry Michael Parrish at the U. S. District Court for the District of Maryland.

Complaint in Robert Farrell and Joseph Donohue vs. Yorkville Management LLC and Mark Angelo at New Jersey Superior Court.

Application for the appointment of a Commissioner to collect evidence for a criminal investigation in Australia into Damien Vella for allegedly fraudulently using a credit card belonging to George Psaroudis, who was described as "a member ofthe Bandidos outlaw motorcycle gang" who was "assaulted and robbed at the Wallacia Hotel in NSW, Australia".

Application for the appointment of a Commissioner to collect evidence for a criminal investigation in Australia into Marcus Richard Einfeld, a former Justice of the Federal Court of Australia, for allegedly perverting the course of justice, perjury and making and using false instruments.

Application for the appointment of a Commissioner to collect evidence for a criminal investigation in Canada into alleged harassment of journalists Kim Bolan and Terry Milewski via a web-site at www.sikhsangat.com.

Articles of Incorporation for Innovatis, Inc. filed with the Florida Secretary of State.

Criminal Indictment in USA v. Daniel Tepoel and Garry Milosevich at the U. S. District Court for the Western District of Wisconsin.

Application for the appointment of a Commissioner to collect evidence for a criminal investigation in the Czech Republic into Boris Barta for allegedly failing to pay child support.

Application for the appointment of a Commissioner to collect evidence for a criminal investigation in the United Kingdom code-named Operation Humanity.

Application for the appointment of a Commissioner to collect evidence for a criminal investigation in St. Lucia into Richard Frederick, Lucas Frederick and Joseph Denis Auguste for fraud and tax evasion regarding the importation of motor vehicles.

Application for the appointment of a Commissioner to collect evidence for a criminal investigation in Ukraine into alleged smuggling involving Actex Corporation.

Application for the appointment of a Commissioner to collect evidence for a criminal investigation in Ukraine into alleged tax fraud involving FCTS Enterprises Ltd.

Application for the appointment of a Commissioner to collect evidence for a criminal investigation in Spain into Jose Luis Martinez Benavent for alleged fraud.

Application for the appointment of a Commissioner to collect evidence for a criminal investigation in Poland into alleged money laundering involving Poalim Trust Services Ltd., Media Trust SpA and Prokom Investment SpA.

Application for the appointment of a Commissioner to collect evidence for a criminal investigation in Panama into Robert Lloyd Hammond for alleged fraud.

Application for the appointment of a Commissioner to collect evidence for a criminal investigation in the Czech Republic into Malaysian nationals Kean Cheun Teh and Siew Choo Hoh for alleged credit card fraud.

Application for the appointment of a Commissioner to collect evidence for a criminal investigation in Belarus into Sergey Viktorovich Pavlovets, Ivan Ivanovich Zhukov and Gennadiy Vasil'evich Prokhorevich for alleged fraud and theft.

Application for the appointment of a Commissioner to collect evidence for a criminal investigation in the Czech Republic into Kean Cheun Teh and Siew Choo Hoh for alleged credit card fraud.

Indictment in USA v. Robert E. Payne at the U. S. District Court for the Southern District of Florida.

Letter From Law Offices of Jack B. Swerling to Sendjer Shefket.

SEC's Proposed Findings of Fact & Conclusions of Law in the trial of Jonathan Curshen at the U. S. District Court for the District of Colorado.

Four Bermuda insurers have been named as defendants in a lawsuit brought on behalf of 70 patients of an osteopathic surgeon who has been accused of killing or maiming dozens of patients in the United States.The difference between success and failure may amount to hundreds of millions of dollars for XL Insurance Company Ltd., ACE Insurance Company Ltd., Starr Excess Liability Insurance International Ltd., Allied World Assurance Company Ltd. and two non-Bermuda co-defendants: Teays Valley Health Services, LLC, d.b.a. Putnam General Hospital, of West Virginia, and Health Care Indemnity, Inc., a Colorado-based insurer.

Bermuda-based Imagine Group Holdings Ltd. reorganized its operations last year due to regulatory and tax issues in the United States, it has been claimed.Against a backdrop of regulatory and criminal investigations in the U. S., Imagine Group sought legal advice from law firm Sidley Austin, according to former employee Maureen J. Caulfield.

Two wholly-owned, U. S. subsidiaries of Bermuda-domiciled Everest Re Group Ltd. are seeking $80 million in damages in New Jersey, alleging fraud against a client.Details are contained in two civil lawsuits that were filed on February 7 and March 14, 2007 at the U. S. District Court for the District of New Jersey by Everest National Insurance Company and Everest Reinsurance Company, which are both incorporated in Delaware, based in Liberty Corner, New Jersey.

An arbitration hearing scheduled for April regarding a $40 million damages claim against Bermuda-based Annuity and Life Re (Holdings) Ltd. by Transamerica Occidental Life Insurance Company has been called off pending settlement negotiations.Details are contained in a note to the financials headlined “Contingencies” that appears in Annuity & Life Re's 2006 financials, which were released on March 21, 2007.

Witness list for a criminal action filed by the U. S. Securities and Exchange Commission against Jonathan Curshen at the U. S. District Court for the District of Colorado.

Article based on an application to collect evidence for a criminal investigation into alleged corruption - pursuant to a request for judicial assistance from Australia - was filed at the U. S. District Court for the Southern District of Ohio on March 23, 2007.

Article based on an application to collect evidence for a criminal investigation into alleged investment fraud and money laundering - pursuant to a request for judicial assistance from Belgium - that was filed at the U. S. District Court for the Eastern District of New York on March 12, 2007. Individuals and businesses mentioned in the complaint include Charles Van Renynghe de Voxvrie, Marc Denaghel, Marc Driesen, Carlton Cambridge, Premier Corporate Services, American Science Developments Group Inc., US Corporation Services, Witt-Wall Street International Trading Trust Inc., International Business Consulting Inc., Worldwide Capital Consulting Corp., Paul Walker, Pan Global Financial Network Inc., The Universal Foundation, Marquis Bernard, Alexis P. de Menars, Business International Consult NV, Bancorp of the Americas, The People Investment Foundation, Steven Cuvelier, Flamtech, Abbott Investment, Abbot Worldwide Inc., Internetwork Ambassadors NV, Bank of America, Investec Ernst En Company, and Jacob Bijl.

Article based on an application to collect evidence for a criminal investigation into alleged investment fraud - pursuant to a request for judicial assistance from Liechtenstein - that was submitted to the U. S. District Court for the Middle District of Tampa on March 26, 2007. Individuals and businesses mentioned in the request for assistance include Arthur Vogt, Walter Maslowski, Rivercross Foundation, Rudolf Keller, Private Fiduciary Trust, DKZ Forex AG, Geryline Participation Corp., LGT Bank in Liechtenstein AG, Privatbank IHAG, William Douglas, Healthmatrix Inc., Pyramid Healthcare Corp., and Gunther Hackebeil.

Article based on an application to collect evidence for a criminal investigation into alleged tax fraud - pursuant to a request for judicial assistance from Latvia - that was filed at the U. S. District Court for the Eastern District of New York on March 12, 2007. Individuals and businesses mentioned in the request for assistance include OU Vabiro, SIA Transocean Latvia, New York Motorcycle, Ingars Grinbergs, Gundars Sauja, Aris Gulevskis, SIA Baltic Project, Kulli Kivisild, and SIA Dagra.

Article based on an application to collect evidence for a criminal investigation into alleged insurance fraud - pursuant to a request for judicial assistance from Turkey - that was filed at the U. S. District Court for the Middle District of Florida on March 13, 2007. Individuals and businesses mentioned in the request for assistance include Azmi Soylu, Aylin Soylu, Levent Soylu, ALS Insurance Agency Service Limited Company, and Oyak Sigorta AS.

Article based on an application to collect evidence for a criminal investigation into alleged tax fraud - pursuant to a request for judicial assistance from Russia - that was filed at the U. S. District Court for the District of Delaware on March 16, 2007. Individuals and businesses mentioned in the request for assistance include Novis Plus Ltd., Andrey Nikolaevich Kuchin, Vladimir Leonidovich Chadov, Sunshine Ltd., Newco Ltd., Oktan Ltd., Next Ltd., Binar-E SIA, Neri-BK SIA, LAS-1, Vjacheskav Pisarev, Eugeny Oks, Abava JSC, Pal'Assare Tolliladu OU, Vilastra OU, Levanda Ltd., Initiativa Ltd., Bastok Ltd., Mavion Ltd.

Article based on an application to collect evidence for a criminal investigation into alleged fraud - pursuant to a request for judicial assistance from the Czech Republic - that was filed at the U. S. District Court for the District of Delaware on March 6, 2007.

Article based on a sealed application to collect evidence for a criminal investigation into alleged smuggling - pursuant to a request for judicial assistance from Russia - that was filed at the U. S. District Court for the District of Delaware on March 16, 2007.

Article based on an application to collect evidence for a criminal investigation into alleged corruption - pursuant to a request for judicial assistance from Trinidad and Tobago - that was filed at the U. S. District Court for the Southern District of Florida on March 8, 2007. Individuals and busineses mentioned in the request for assistance include National Lotteries Control Board, G-TECH Corp., Distant Learning Technologies Inc., Union Planters Bank NA, Commercial Scientific Corporation, Union Bank of California, Paul S. Coopers, Wells Fargo Bank, Flixx Avatar Limited, Bank of Nova Scotia, Lloyds TSB Bank Plc, Platinum Resources Limited, Bank Leu (Bahamas), Ishwar Galbaransingh, Amrith Maharaj, Suzanne Seepersad, Jane Yang, Mathew Zukerman, Brian George, Garth Gooding, and Stephen Joseph.

Article based on an application to collect evidence - pursuant to a request for judicial assistance from Russia - that was filed at the U. S. District Court for the District of Delaware on March 13, 2007. Individuals and businesses mentioned in the request for assistance include Oleg Vitalievich Lototsky, Marat Vladislavovich Chekanov, Frank Newman, Abitare JSC, TS Garp LLC, AM-TAK Importes Inc., PTP Lotos LLC, Steven Tatik, Contral LLC, M-Light LLC, Mitchell-B LLC, Leyton Commerce Ltd., Renat Ryashidovich Taktashev, Sergey Evgenievich Filippov, Grigory Leonidovich Rabinovich, Cross Ocean Trading Ltd., Mark B. Rekhtman, Norman Gudman, and Splin LLC.

Article based on an application to collect evidencw for a criminal investigation into alleged theft - pursuant to a request for judicial assistance from Russia - that was filed at the U. S. District Court for the District of Delaware on March 14, 2007. Individuals and businesses mentioned in the request for assistance include Frobister Invest and Trade Ltd., Avrora Diamant Spb, Sergey Ivanovich Gritsay, a.k.a. Sergey Ivanovich Gritsaev; Incorporating Services Ltd., Michael McCusker.

Article based on an application to collect evidence for a criminal investigation into alleged fraud, tax evasion, and money laundering - pursuant to a request for judicial assistance from Italy - that was filed at the U. S. District Court for the District of Delaware on March 16, 2007. Individuals and businesses mentioned in the request for assistance include Antonio Ferreri, Global Telephone Service LLC, C.M.C. Italia s.r.l., Web Wizard S.R.L., Telefox S.R.L., Fastweb s.p.a., Phuncards, WTS Worldwide Telecommunication Services LLC, Suade Management Ltd., LBB Trading Ltd., Fulcrum Trading US Inc., Fulcrum Electronics UK, Premiere Global Telecom Ltd., Cajigas & Co., and E.BISCOM SpA.

Article based on an application to collect evidence for a criminal investigation into alleged phone and credit card fraud - pursuant to a request for judicial assistance from the United Kingdom - that was filed at the U. S. District Court for the Southern District of Florida on March 7, 2007. Individuals and businesses mentioned in the request for assistance include Dariusz Zyla, a.k.a. Sebastian Wrobel, Adam Zemierowski, a.k.a. Roman Zykin, a.k.a. Jaroslaw Drozdowski, a.k.a. Pedro Dadi; Malgorzata Zykin, Krzysztof Rogalski, Hannes Pajusalu, a.k.a. Max Porter; Tiia Pajusalu, Bogdan Pozniak, Andrei Kouterov, also spelt Andrey Kutepov; Sergey Blashchuk, Anastasia Bezushko, Halina Pozniak, Dmitry Zaliznyak, Sergey Kibalnikov, Yana Salikhzhanova, Goldstyle OU, Guarantee Agency Inc., Toom Toomas, Cassel Management Ltd., Loyal Bank, Meelis Ismael, Meelis Laugasson, Arduno OU, Andrew Ittleman, and E-Gold.

Article based on an application to collect evidence for a criminal investigation into alleged fraud and forgery - pursuant to a request for judicial assistance - that was filed at the U. S. District Court for the Southern District of Florida on March 8, 2007. Individuals and businesses mentioned in the request for assistance include Jose Juan Redan de Diego, Christopher Stephen Russell, Stilbon Trade Corporation, Reyxe S.A., Danzas S.A., Jorge Miller, and Gibraltar Atlantis Import & Export Ltd.

Article based on an application to collect evidence for a criminal investigation into alleged fraud - pursuant to a request for judicial assistance from Switzerland - that was filed at the U. S. District Court for the District of Arizona on February 5, 2007. Individuals and businesses mentioned in the request for assistance include Delen (Suisse) SA, Delen Bank (Switzerland) Ltd., Melissa Poirier, CrystalTech Web Hosting Inc., Joseph Wong, Horst Steinmetz, NOLDC Inc., Philippe Ruchet, Ralph Henry Ermisch, and Lovina Lehr.

Article based on an application to collect evidence for a criminal investigation into alleged narcotics trafficking and money laundering - pursuant to a request for judicial assistance from Peru - that was filed at the U. S. District Court for the Southern District of Florida on March 13, 2007. Individuals and businesses mentioned in the request include Luis Miguel Carrillo Rodriguez, Fernando Melciades Zevallos Gonzales, Nuevo Continente SA, formerly AeroContinente SA; The Nortenos, Janett Bustamente Sanchez, Alfredo Olaya Cotera, Palm Air Holding Inc., Jet Aircraft Leasing AVV, Air Ventures AVV, Air Sweden AVV, Millenium Airline Acquisition AVV, Interstar Aviation AVV, International Pacific Trading, International Airline Consulting, Aviandina SAC, and Sistem de Distribucion Mundial SAC.

Article based on an application to collect evidence for a criminal investigation into alleged money laundering - pursuant to a request for judicial assistance from Brazil - that was filed at the U. S. District Court for the Middle District of Florida on March 13, 2007. Individuals and businesses mentioned in the request for assistance include Renascer Church, Estevam Hernandes Filho, Sonia Haddad Moraes Hernandes, Leonardo Abbud, Antonio Carlos Ayres Abbud, Ricardo Abbud, and Washington Mutual Bank.

Article based on an application to collect evidence for a criminal investigation into alleged tax evasion - pursuant to a request for judicial assistance from Brazil - that was filed at the U. S. District Court for the Middle District of Florida on March 13, 2007. Individuals and businesses mentioned in the request for assistance include Andre Luis Di Rissio Barbosa, 14 BIS Ooperation, Viracopos International Airport, SunTrust Bank, Pacific National Bank, Phanor Andres Escobar Bernal, ABN Amro Real Bank SA, and Santander Banespa Bank SA.

Article based on an application to collect evidence for a criminal investigation into alleged fraud, embezzlement, and money laundering involving - pursuant to a request for judicial assistance from Russia - that was filed at the U. S. District Court for the District of Delaware on March 16, 2007.

A marathon attempt by Bermuda-based investment firm Lines Overseas Management Ltd. and its Managing Director, Scott Lines, to block an SEC fraud investigation is entering a new phase of appeal in the United States.In a ‘Final Order' on February 21, 2007, U. S. District Judge Richard W. Roberts, sitting at the U. S. District Court for the District of Columbia, overruled the objections filed more than two years ago by LOM and Lines to U. S. Magistrate Alan Kay's order on January 7, 2005 that they comply with subpoenas requiring testimony and the production of documents for an investigation into alleged securities fraud involving shares issued by Sedona Software Solutions Inc. and SHEP Technologies Inc., both of Vancouver, Canada.However, in keeping with their practice of challenging every decision that goes against them, LOM and Lines filed a notice on March 27, 2007 that they are appealing the ‘Final Order' to the U. S. Court of Appeals for the District of Columbia Circuit.