On behalf of the current and former staff of the SEC’s Division of Corporation Finance, we mourn the passing and honor the life of Marty Dunn, former Deputy Director and Chief Counsel.  As a gifted securities lawyer, Marty rose through the ranks of the staff to successfully lead the Division’s work to fulfill the Commission’s mission.  He dedicated his professional life to the Corp Fin staff and the work of the Commission, and made a tremendous impact on the lives of staff members.  Marty selflessly shared his time and knowledge with the staff, spending countless hours over the years educating attorneys and accountants on the federal securities laws.  We remember his sharp intellect, wicked sense of humor, unwavering commitment to the staff and his thoughtful application of the securities laws.  Marty leaves a lasting legacy on the Division and our securities laws.  We will miss him.