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Bon mots

"You can observe a lot just by watching." Yogi Berra

"We do not distain to borrow wit or wisdom from any man who is capable of lending us either." Henry Fielding, Tom Jones

"In our complex society the accountant's certificate and the lawyer's opinion can be instruments for inflicting pecuniary loss more potent than the chisel or the crowbar." United States v. Benjamin, 328 F.2d 854, 862 (2d Cir. 1964)

The Rockies Fund, Inc., Exchange Act Rel. 56344, August 31, 2007

Motion for reconsideration.
Time from motion to opinion - 3 months, 19 days.

This is another one I won't comment on due to the fact that I worked on this case when I was at the Commission.  The decision was issued in August, but was apparently not posted to the Commission's web site until recently.  This opinion denies a motion for reconsideration filed by respondents concerning a Commission opinion (on remand from the D.C. Circuit) issued in December 2006.