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ORDER CANCELLING REGISTRATIONS OF CERTAIN INVESTMENT ADVISERS PURSUANT TO SECTION 203(h) OF THE INVESTMENT ADVISERS ACT OF 1940 pdf

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UNITED STATES OF AMERICA BEFORE THE SECURITIES AND EXCHANGE COMMISSION INVESTMENT ADVISERS ACT OF 1940 Release No.. 3547; February 6, 2013 ORDER CANCELLING REGISTRATIONS OF CERTAIN INV

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UNITED STATES OF AMERICA

BEFORE THE SECURITIES AND EXCHANGE COMMISSION INVESTMENT ADVISERS ACT OF 1940

Release No 3547; February 6, 2013

ORDER CANCELLING REGISTRATIONS OF CERTAIN INVESTMENT ADVISERS

PURSUANT TO SECTION 203(h) OF THE INVESTMENT ADVISERS ACT OF 1940

The investment advisers whose names appear in the attached Appendix, hereinafter

referred to as the registrants, being registered as investment advisers pursuant to section 203 of the Investment Advisers Act of 1940 (the “Act”)

On October 19, 2012, the Commission issued a notice of intention to cancel registrations of certain investment advisers, including the registrants (Investment Advisers Act Release No 3490) The notice gave interested persons an opportunity to request a hearing and stated that an order

cancelling the registrations would be issued unless a hearing was ordered No request for a hearing has been filed with respect to the registrants, and the Commission has not ordered a hearing.1

The Commission having found that the registrants are no longer in existence, are not

engaged in business as investment advisers, or are prohibited from registering as investment

advisers under section 203A of the Act

Accordingly, IT IS ORDERED, pursuant to section 203(h) of the Act, that the registration of each of the said registrants be, and hereby is, cancelled

By the Commission

Elizabeth M Murphy Secretary

APPENDIX:

1

Hearings were requested for two investment advisers that were listed in the notice, and one of those hearing requests was withdrawn after the adviser withdrew its SEC registration Those advisers have not been

included in this order

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801-66956 AMOEBA CAPITAL PARTNERS PTE LTD

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801-63002 FOSTER INVESTMENT CONSULTING LLC

801-66346 GUALARIO & CO., LLC

801-56394 LITCHFIELD & NELSON, INC

801-37592 M D FALK & COMPANY, INC

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801-72732 NEMAN FINANCIAL, INC

801-64933 RIOUX & COMPANY, LLC

801-47378 STEPHEN P MOULTON & ASSOCIATES, LTD

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801-42685 VARN INVESTMENT COUNSEL INC

801-62294 WELLS, CANNING & ASSOCIATES INC

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