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

In the Matter of
Horton & Company and Edward C. Horton

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.

SECURITIES EXCHANGE ACT OF 1934
Rel. No. 46295 / August 1, 2002

ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1609 / August 1, 2002

Admin. Proc. File No. 3-10355

In the Matter of HORTON & COMPANY and EDWARD C. HORTON

: : : : :

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, and the Commission has not chosen to review the decision on its own initiative.

Accordingly, notice is hereby given, pursuant of 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 Horton & Company and Edward C. Horton. The order contained in the decision denying temporarily respondents' privilege of appearing or practicing before the Commission as accountants for a period of one year is hereby declared effective.

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

Jonathan G. Katz
Secretary

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*	Horton & Company and Edward C. Horton, Initial Decision Rel. No. 208 (July 2, 2002), ___SEC Docket___.