UNITED STATES OF AMERICA
                                     before the
                         SECURITIES AND EXCHANGE COMMISSION


Securities Exchange Act of 1934
          Release No.  41266 / April 9, 1999

          Administrative Proceeding
          File No.  3-9613
                                  ___________________
                                        :
          In the Matter of              :
                                        :    Order Approving   Plan   of
                                        :    Disgorgement
          HOWE, SOLOMON AND HALL        :    and Ordering Distribution
          AND CHRISTOPHER J. HALL       :
                                        :
          Respondents.                  :
                                        :

                 On November 13, 1998, the Securities and Exchange Commission
          ("Commission")   published   a   Notice  of  Proposed   Plan   of
          Disgorgement   and   Opportunity  for  Comment   by   Non-Parties
          ("Notice") in connection  with  this proceeding, pursuant to Rule
          612 of the Commission’s Rules of Practice [17 C.F.R. 201.612].

               The Notice provided that all  persons desiring to comment on
          the  Plan  of  Disgorgement submit their  written  views  to  the
          Commission by December 13, 1998.  The Commission has not received
          any comments on the Plan of Distribution.

               Accordingly,  IT  IS HEREBY ORDERED, pursuant to Rule 613 of
          the Commission’s Rules of  Practice [17 C.F.R. 201.613], that the
          Plan of Disgorgement is hereby approved.

               IT IS HEREBY FURTHER ORDERED  that  the  Comptroller  of the
          Commission  shall  distribute the disgorgement funds as specified
          in the Plan of Disgorgement.

          By the Commission




                                                  Jonathan G. Katz
                                                  Secretary




          News Digest

          The Commission announced  that  it approved the disgorgement plan
          proposed by the Division of Enforcement  in  the  Matter of Howe,
          Solomon and Hall and Christopher J. Hall.  In the Order Approving
          Plan  of  Disgorgement  and Ordering Distribution the  Commission
          also directed the Commission’s  Comptroller  to  distribute funds
          previously disgorged by Howe, Solomon and Hall to  certain of its
          customers or former customers

          Person to contact:  Glenn S. Gordon (305) 982-6360