Finality Order of an Initial Decision of an SEC Administrative Law Judge

In the Matter of
WSF Corporation

UNITED STATES OF AMERICA
before the
SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934
Rel. No. 45984 / May 24, 2002

Admin. Proc. File No. 3-10668

In the Matter of WSF CORPORATION

: : : :

NOTICE THAT INITIAL DECISION HAS BECOME FINAL

The time for filing a petition for review of the initial decision in this proceeding has expired. No such petition has been filed with respect to WSF Corporation, and the Commission has not chosen to review the decision as to the corporation on its own initiative.

Accordingly, notice is hereby given, pursuant to Rule 360(e) of the Commission's Rules of Practice, that the initial decision of the administrative law judge^* has become the final decision of the Commission with respect to WSF Corporation. The order contained in that decision with respect to the corporation is hereby declared effective. The order revoked the registration of the common stock of WSF Corporation.

For the Commission by the Office of the General Counsel, pursuant to delegated authority.

Jonathan G. Katz
Secretary

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*	WSF Corporation, Decision Rel. No. 204 (May 8, 2002), __ SEC Docket __.

http://www.sec.gov/litigation/aljdec/id204jtkfo.htm