For over thirty years, Roy M. Hartman, a former Enforcement Attorney with the U.S. Securities and Exchange Commission (SEC), has represented numerous accountants and other persons in responding to subpoenas (for documents and/or testimony) from various Federal and State governmental agencies, such as the SEC.  Mr. Hartman, a Director at the Firm, is a member of the Firm’s highly experienced complex litigation practice group which represents accounting firms, banks and financial institutions, and private litigants, including regulated professionals, in such diverse matters as securities litigation, RICO, and other complex litigation matters.  Mr. Hartman also heads up the Firm’s bankruptcy and creditors’ rights practice, representing primarily secured lenders.  He is a frequent lecturer to accountants and attorneys on matters pertaining to professional liability claims, securities regulation, Sarbanes-Oxley, lender liability, creditors’ rights, and bankruptcy, among other topics.