SEC Brings Stop Order Proceeding Against Tsukuda-America

On Jan. 26, 2010 the SEC instituted a rare "stop-order" proceeding under Securities Act section 8(d) to stop sales of securities of Tsukuda-America Inc. pursuant to a Form S-1 registration statement declared effective April 14, 2009.  According to the complaint, the registration statement contains a false representation that Weinberg & Co. audited the financial statements and signed a consent to the inclusion of the audit report in the registration statement.