16
R ? -- Mayeti Gaetchu (617) 573-8921 ·JAN.26.2015 NO. 7878 P. 3 3:15PM SEC-BOSTON OFFICE UTED STATES OF ARC Before the SECUTIES A EXCHGE COMSSION AMINISTRATIVE PROCEEDING Fe No. 3-15974 In the Mater of DIVISION OF ENFORCEMNT'S LIST OF PROPOSED EXITS JAMES E. COHEN, and JOSEPH A. CORAZI, Respondents. At tis time, the Divsion of Eorement (the "Division'') intends to intoduc the exbit on te attached list at the Februa 9, 2015 heang in the above-captioned mater. Dated: Janua 26,2015 Resctlly submted, Secmities ad Exchage Commission 33 Ach Stret, 23rd Floor Boston, M 0211 0 COUNSEL FOR DIVISION OF ENORCENT

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Page 1: 89, 0 : 3/: 5%$15610: 1''($%: 01: : 3:...ä ÕÖÌÖ püý ôõ Î a B^ { 9 _:;< =gKL hi â 0¸Mƾ $ A 8 ¢ ©Z=ä J¢ 9 ;

R�?------Mayeti Gametchu (617) 573-8921

··JAN.26.2015 NO. 7878 P. 33:15PM SEC-BOSTON OFFICE

UNITED STATES OF AMERICA Before the

SECURITIES AND EXCHANGE COMMISSION

ADMINISTRATIVE PROCEEDING File No. 3-15974

In the Matter of DIVISION OF ENFORCEMENT'S LIST OF PROPOSED EXHIBITS

JAMES E. COHEN, and JOSEPH A. CORAZZI,

Respondents.

At this time, the Division of Enforcement (the "Division'') intends to introduce theexhibits on the attached list at the February 9, 2015 hearing in the above-captioned matter.

Dated: January 26,2015 Respectfully submitted,

Secmities and Exchange Commission 33 Arch Street, 23rd Floor Boston, MA 0211 0

COUNSEL FOR DIVISION OF ENFORCEMENT

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4/7/09 Email Anaya to Corazzi cc Cohen re Natura! Blue-· NM organization SEC-Cohen -E-0009712 14

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4/13/09 Email Corazzl to Anaya re; Datameg Ac;quires Natural Blue Resources Jnc. SEC-Cohen-E-000578818 prrw doc

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0'.46 11/19/09 Anaya to Pelosi and Murphy FW: Steel Deal Final SEC·Pelosi-E-0001131

Page 2 of 12

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Anaya to Pefosi, Murphy, cc Kim re: URGENT-- Cohen/Corazzl Agreements SEC-Pelosi-E-000.121550

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110 9/16/10 Anaya to Cohen re: Addressing Crucial lss es SEC-Anaya_Toney-E-0002772

llla''--l a·:·· ...·-112 Anaya to Cohen re: Walter & Related Acc\JU!lting Item

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9/16/10 SEC-Anaya_Toney-E-0002759.

- 114 9/20/10

9/21/10 Anaya to Coraz:zJ, Cohen and Hunt re: Natural Blue Steel- Go Forward Plan118

126 10/19/10 Anaya to Corazzi and Cohen FW 5·8 flling- Prior Auditors

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Corazz.l to Anaya (e: Closing Down Print Responsibly _

SEC-Anaya_ Toney-E-0009665 . --.::. . ·

ConfldentialJanuary-2011 Memo from Toney Anaya to Erik Perry :-·

SEC·Anaya_ Toney-P-iJ000129 1/1/11

'il&J;u�;t \�JiifW:Jffr*-�lrF���;?.�J.��e�;-.�B ���!t�lil��1�:·2,:- , 1/10/11 Anaya to Hand, f-orwarding chain b/tAnaya and Corazzi re: Proposed Joint SEC·Anaya_ Toney-E-0009992 148

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1/14/11 Emait Corazzi to Ross cc Perry, Cohen Re: $20M ...._,

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4 1/23/11 Agreement between Watch Harbor Asset Management LLC and Natura!166 Blue ·::... z;:::; :!

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13 1/23/ 11 Agreement between Natural Blue Resources, Inc. and Atlantic Acquisitions NBR0083168 LLC and Atlantic

-�g��-:-� 170 1\)7

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Amended Exhibit List "'--"

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=.Exhlbit# ae<:cmpanylng attachments to such emans, if any} '0>

L01/26/11 Anaya to Corazzi an{j Cohen FW; Target Date- Completion of St:C-Cohen-E-0007772 "-" '0> --c:> s

1/27/11 Email Murphy to Cohen re: Datameglongs h a ngout re What's wrong with SEC-Cohen-E-0001775 C/:> rn182 C":>this I = 0C/:>

16 1/27/11 Unanimous Written Consent of the Directors of NatLJral Blue Resources re: NBR0356 ---l 0 =

0 Atlantic/WHAM

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188 2/2/11

��"f:;· L:·1m��t 2/3/11 Anaya to Mcintosh, Perry, Hand, cc Collen and Corazzi re: SEC-Cohen-E-0005217190

192

2/8/11 Amended Form 10-Q quarterly period ended September 30, 2010 (filed

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146

Trlal IT Ex.# Date 'Exhibit It

145 2/2'5/11

3/19/11

6/3/11218

24 6/Hl/11

226 11/15/11

SECUR1TIE5AND l:XCHANGE COMMISSION

Amended Exhibit List Description (N.b., !:mails to be lntroduced as exhibits with the accompanying attachments to such emails, if any)

Natural Blue Resources, lnc. Advisory and Management Fee Agreement

for JEC

Audio Re ording and Transcrlpt of Natural Blue Resource Board Meeting

Minutes ofa Special Meeting ofthe Board of Directors of Natural Blue

emall Cohen to Corazzi re: forwarded James Omer email

Page 9 of12

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January 26, 2014

Tria I IT Ex. # Date Oesc:rlptlon {N.b., Emails to be introduced as exhibits with tile

accompanying attachments to such em ails, 1f any)Exhibit It

256 UNDATED Natural Blue Officer and Director Association Chart {demonstrative}

Doc to I Beginning Bates#

N/A

f�-- -_::: _ _ :.J�l}J�-0.<Variol.ls Bank Records {copies of statements, deposit slips, �;a neelied checks, and SEC·BOA-0000001 through SEC-BOA-0000489

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By Overnight SECRETAftrJ

Proceeding

~

.IAN. 26. 2015 3:15PM SEC-BOSTON OFFICE

DIVlSJON OF ENFORCl!;MENT

Fax and Mail

NO. 7878 P. 2

UNITED STATES SECURITI!i:S AND EXCHANGE COMMISSION

Boston Regional Office

33 Arch St., 23rd Floor Bpston, MA 02110-1424

Tefecopkr: (617) 573-4590

/ January 26,2015

Mr. Brent fjelds Office oft.he Secretary Securities & Exchange Commission 100 F Street, N.E. Washington DC 20549

RECEIVED JAN 2"£2015

OfFICE OF THE

Re: In the Matter ofNatural Blue Resources, Inc., James E. Cohen, and Joseph Corazzi, Respondents

three copies ofthe Division's R;evised Exhibit List, Expert Report and Pre-Hearing Brief.

.....

Stephanie DeSisto Paralegal

Joseph Corazzi, Pro Se (by electronic and overnight mail)

Administrative File No. 3-1597 4

Dear Secretary Fields:

Relative to the above Administrative Proceeding, enclosed please find an original and

cc: Honorable Carol Fox Foelak (by electronic mail) Maranda Fritz (counsel for Respondent Cohen) (by electronic and overnight mail)

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JAN. 26. 2015 3:15PM SEC-BOSTON OFFICE NO. 7878 P. 1

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Boston Regional Office 33 Arch street, 23rd Floor

Boston. Massachusetts 02110-1424

RECEIVED JAN 24 2015

OFFlCE OF THE SECRETARY

FAX TRANSMIITAL SHEET

. f?wu Telephone Number: (617) 573 &'9'Jf/Telecopier Number: (617) 573-4590

(Date)PLEASE DELIVER THE FOLLOWING PAGES TO:

Name: 6PAte- rhf company: SFL-Fax: 3- oiS . . . Telephone Number. ..

Total Number of ages. (incl ding ver sh t): _j/1.

MI'$S'>GE; AP. . J);Ji, .. , . .

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CONFIDIAUTY NOTE: llilS FACSJMILE :mANSMlSSION IS INTENDED. ONLY FOR THE PERSON TO V\IHOM.rr IS ADDRESSED .AND MAY. CONTAIN". INFORMATION ntA"r IS PRMlEGe>, CONFlDENTlAl OR 'OlliERWISE PROTECTED . FROMblscLOSURE.. . DISSEMINATlON, bfSTRJSOTION OR COPYiNG Of TH1S fAGSIMIU: OR .llfE· INfORMt'\llOtl HEREJN flY·

AtfYONE Q'n-jER n-ti\N THE ll'ffatDED RECIPlarr IS PROHIBITED- IF YOU HAVE ReCEJVeO 'JliiS FACSlMll.E TFW4SMISSlON IN EMORPlEASE RETURN IT TO THE u..s: SEcuRmESAND EXCHAnGE COMMISSION eY MAIL . '

I( jw do not :alf tile pages. please call immediately. · .l:JsharelJ>.arker\fax CD'Iet Sheets\Generic Fax:.cOvec Sheei.DOC