Goldstone Financial Group,LLC, Anthony Pellegrino, andMichael Pellegrino

Anthony-Pellegrino


REMEDIAL SANCTIONS AND A CEASEAND-DESIST ORDER
I.
The Securities and Exchange Commission (“Commission”) deems it appropriate and in
the public interest that public administrative and cease-and-desist proceedings be, and hereby
are, instituted pursuant to Section 8A of the Securities Act of 1933 (“Securities Act”), and
Sections 203(e) and 203(k) of the Investment Advisers Act of 1940 (“Advisers Act”) against
Goldstone Financial Group, LLC (“GFG”); pursuant to Section 8A of the Securities Act and
Sections 203(f) and 203(k) of the Advisers Act against Anthony Pellegrino; and pursuant to
Section 8A of the Securities Act, Section 15(b) of the Securities Exchange Act of 1934
(“Exchange Act”), Sections 203(f) and 203(k) of the Advisers Act, and Section 9(b) of the
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Investment Company Act of 1940 (“Investment Company Act”) against Michael Pellegrino
(collectively, the “Respondents”).
II.
In anticipation of the institution of these proceedings, Respondents have submitted Offers
of Settlement (the “Offers”) which the Commission has determined to accept. Solely for the
purpose of these proceedings and any other proceedings brought by or on behalf of the
Commission, or to which the Commission is a party, and without admitting or denying the findings
herein, except as to the Commission’s jurisdiction over them and the subject matter of these
proceedings, which are admitted, and except as provided herein in Section V, Respondents consent
to the entry of this Order Instituting Administrative and Cease-and-Desist Proceedings, Pursuant
to Section 8A of the Securities Act of 1933, Section 15(b) of the Securities Exchange Act of 1934,
Sections 203(e), 203(f) and 203(k) of the Investment Advisers Act of 1940, and Section 9(b) of
the Investment Company Act of 1940, Making Findings, and Imposing Remedial Sanctions and a
Cease-and-Desist Order (“Order”), as set forth below.
III.
On the basis of this Order and Respondents’ Offers, the Commission finds1
that:
Summary

  1. From at least May 2017 through June 2018, the Respondents offered and sold $37
    million of 1 Global Capital LLC (“1 Global”) securities to their advisory clients and insurance
    and annuity customers in unregistered transactions and did not adequately disclose to their
    clients the fees that they received from 1 Global. In total, Michael Pellegrino and Anthony
    Pellegrino, through GFG, received approximately $1.6 million in fees from 1 Global for selling
    the securities.
  2. 1 Global marketed its investment as a safe and secure alternative to the stock
    market and baselessly claimed that investing in 1 Global’s merchant cash advance business
    would achieve high single-digit or low double-digit annual returns. Like other 1 Global sales
    agents, Anthony Pellegrino and Michael Pellegrino repeated those claims to prospective
    investors.
  3. Unbeknownst to Respondents or their clients, 1 Global’s business was a fraud. 1
    Global and its chairman and chief executive officer Carl Ruderman (“Ruderman”) were
    misrepresenting how they were using investor money, syphoning off millions in investor funds to
    fund Ruderman’s luxury lifestyle and operate unrelated businesses. 1 Global’s business came to

1 The findings herein are made pursuant to Respondents’ Offers of Settlement and are not binding on any other
person or entity in this or any other proceeding.
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a crashing halt when it filed for bankruptcy in July 2018, leaving many of Respondents’ clients
and thousands of other investors with hundreds of millions of dollars in losses.

  1. During the time Respondents offered and sold 1 Global securities, 1 Global did
    not register its securities offering with the Commission, and there was no applicable exemption
    for this offering.
    Respondents
  2. GFG is an Illinois limited liability company based in Oakbrook Terrace, Illinois
    that has been registered with the Commission as an investment adviser since 2015.
  3. Michael Pellegrino, age 47, a resident of Elgin, Illinois, is the co-founder and
    former principal of GFG. Michael Pellegrino was associated with GFG from its founding until
    November 2018 when he transferred his GFG ownership stake to Anthony Pellegrino. Michael
    Pellegrino was associated with a registered broker-dealer (“Broker A”) from October 2012
    through April 2018. Michael Pellegrino currently holds a Series 65 license and formerly held
    Series 6, 62 and 63 licenses. On January 26, 2021, Michael Pellegrino was sanctioned by FINRA
    for violating FINRA Rules 2210(d) and 2010 in connection with the 1 Global offering. See
    FINRA Letter of Acceptance, Waiver, and Consent No. 2017055120903 (Jan. 26, 2021). In
    connection with that matter, Michael Pellegrino was suspended from association with any
    FINRA-registered member firm for two months and was fined $10,000.
  4. Anthony Pellegrino, age 45, is a resident of Elmhurst, Illinois and is the cofounder of GFG. Anthony Pellegrino has been associated with GFG since its founding. Anthony
    Pellegrino has been the sole principal of GFG since November 2018. Anthony Pellegrino
    currently holds a Series 65 license and has no prior disciplinary record.
    GFG Background
  5. From May 2017 through June 2018, (the “Relevant Period”), GFG served as
    investment adviser to approximately 1,050 individual retail clients, and reported approximately
    $125 million of assets under management. GFG generally limited its investment advice to mutual
    funds, fixed income securities, real estate funds, equities, ETFs, treasury inflated
    protected/inflation linked bonds and non-U.S. securities. GFG received advisory fees for
    managing its clients’ portfolios.
  6. Anthony Pellegrino and Michael Pellegrino were the founders of GFG and, during
    the Relevant Period, served as GFG’s managing principals and together controlled GFG. For the
    Relevant Period, Michael Pellegrino also was GFG’s chief compliance and investment officer.
    Michael Pellegrino was responsible for reviewing and approving GFG’s investment offerings,
    Form ADV, and Brochure. During the Relevant Period, Anthony Pellegrino and Michael
    Pellegrino each managed the investment portfolios of their respective clients.
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  7. During the Relevant Period, Michael Pellegrino was a registered representative
    with an SEC-registered broker-dealer, Broker A. Broker A was a registered broker-dealer until
    around September 2019, when its registration was cancelled for its failure to pay outstanding
    FINRA membership fees and to comply with a FINRA arbitration award. Broker A was
    unaffiliated with GFG.
    The 1 Global Offering
  8. From 2014 until July 27, 2018, 1 Global and Ruderman fraudulently raised at
    least $320 million from the sale of unregistered securities to more than 3,600 investors
    nationwide. 1 Global was in the business of funding merchant cash advances (“MCAs”) – shortterm loans to small and medium-sized businesses. According to its marketing materials and
    website, 1 Global provided these businesses with an alternative source of funding to traditional
    bank loans and other financing methods. 1 Global funded its MCA business and operations
    almost entirely with money from investors, whom 1 Global referred to alternately as “Lenders”
    or “Syndicate Partners.”
  9. For the vast majority of the four-plus years 1 Global offered and sold its
    investment, it used instruments entitled either a Syndication Partner Agreement (“SPA”) or a
    Memorandum of Indebtedness (“MOI”) as the note or contract between 1 Global and investors.
    The SPAs termed the investors “partners,” while the MOIs called the investors “lenders.” The
    only use of investor funds 1 Global specifically identified in both documents, as well as in its
    marketing materials, was for MCAs. After 1 Global received investor funds, it pooled and
    commingled them together in non-segregated 1 Global bank accounts.
  10. The SPAs and MOIs had terms of either nine months or one year. While the MOI
    stated that it was a nine-month note, for most of the time 1 Global raised money from investors,
    the MOI also stated the note would automatically roll over into a new nine-month term, unless
    the investor expressly informed 1 Global in writing at least 30 days before the end of the nine
    months that he or she did not want the note to roll over.
  11. 1 Global represented to investors in marketing materials it gave its sales agents to
    distribute – including Respondents – that it collected an average of $1.30 to $1.40 on each dollar
    it advanced in an MCA. This was the means by which 1 Global and investors both purportedly
    made a profit.
  12. Although 1 Global sent investors monthly account statements purporting to show
    each investor’s account credited with interest payments, investors did not receive those payments
    right away. 1 Global only paid that interest when investors cashed out. Thus, the majority of
    investors, who allowed their investments to roll after nine months, never received interest
    payments and ultimately lost their principal. This practice allowed 1 Global and Ruderman to
    misappropriate investor funds.
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  13. The profitability of the 1 Global investment was derived solely from the efforts of
    1 Global. Investors had no control over how Ruderman and 1 Global used their money. Investors
    could not and did not manage their MCA loan portfolios; it was solely up to 1 Global whether
    and when to use an investor’s money to fund MCAs and which MCAs to fund. The success of
    the investment and whether an investor earned profits were solely dependent on 1 Global’s
    decisions on MCA funding and other uses of money, as well as repayment and collection efforts.
  14. 1 Global and its affiliate, 1 West Capital LLC (“1 West”), each filed voluntary
    petitions for relief under Chapter 11 of the Bankruptcy Code in the Southern District of Florida.
    See Case No. 18-19121-BK-RAM (jointly administered) (the “Chapter 11 Cases”). James Cassel,
    an outside, independent individual, assumed control over 1 Global and 1 West as debtors in
    possession in the Chapter 11 Cases (the “Debtors”), serving as the Independent Manager of the
    Debtors. Although styled as Chapter 11 Cases, 1 Global and 1 West ceased operations and began
    marshaling and liquidating assets for the benefit of harmed investors. On September 20, 2019,
    the Bankruptcy Court confirmed the Debtors’ joint Chapter 11 plan of liquidation (“Chapter 11
    Plan”), which established a liquidating trust to hold all of the assets for the benefit of, among
    others, harmed investors (defined in the Chapter 11 Plan as “Holders of Allowed Class 4A
    Claims”). Mr. Cassel was appointed as the Liquidating Trustee of the trust (the “Liquidating
    Trustee”).
    1 Global and Ruderman’s Misrepresentations
  15. 1 Global and Ruderman’s false representations to investors in marketing materials
    and on monthly account statements included: (a) that 1 Global would use their money to fund
    MCAs; (b) the monthly statements accurately disclosed the existing value of the investment; and
    (c) that 1 Global’s supposed independent audit firm agreed with 1 Global’s method of calculating
    investors’ returns.
  16. In reality, 1 Global and Ruderman used a substantial amount of investors’ funds
    for purposes other than making MCAs, including on operations and non-MCA business
    transactions. In addition, Ruderman misappropriated at least $32 million in investor funds to
    enrich himself as well as several companies in which he or his family members had a direct
    interest. This included money to help fund a family vacation to Greece, monthly payments for a
    Mercedes Benz, monthly American Express credit card payments, payments for Ruderman’s
    household staff, $4 million to his family trust, and $1 million to one of his sons to invest in
    cryptocurrency.
  17. Furthermore, with Ruderman’s knowledge, 1 Global provided every investor with
    a monthly account statement that falsely showed the investor’s portfolio value. The statements
    reflected the investor’s fractional interest in a number of MCAs, and a monetary figure
    alternatively called “cash not yet deployed,” “cash to be deployed,” or “cash for future
    receivables.” Regardless of the terminology used, the figure represented the amount of the
    investment that 1 Global had not yet put into MCAs and was purportedly sitting in 1 Global’s
    bank accounts available for MCA funding.
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  18. However, starting no later than October 2017, the monthly account statements
    were false because, due in large part to Ruderman’s misappropriation, they overstated by $23
    million to $50 million the amount of cash available for investors in 1 Global’s bank accounts.
    Because that amount was false, each account statement also was false, including overstatements
    of the total value of each investor’s portfolio, the increase in the valuation since the original
    investment, and the rate of return.
  19. Finally, each investor’s monthly account statement falsely claimed, “Our
    independent audit firm . . . Daszkal Bolton L.L.P. has endorsed and agrees with the rate of return
    formula.” However, Daszkal Bolton never audited 1 Global’s financial statements or endorsed or
    agreed with 1 Global’s rate of return formula.
    Respondents Offered and Sold 1 Global Securities in Unregistered Transactions
  20. 1 Global recruited a network of dozens of external sales agents, including
    Respondents, to offer and sell securities in unregistered, non-exempt transactions. GFG was
    introduced to 1 Global by a professional acquaintance of Michael Pellegrino and Anthony
    Pellegrino in the first quarter of 2017. The professional acquaintance recommended the 1 Global
    investment opportunity to Michael Pellegrino and Anthony Pellegrino and referred them to an
    outside securities counsel for 1 Global to discuss the opportunity further. 1 Global’s outside
    securities counsel had a number of conversations with Michael Pellegrino and Anthony
    Pellegrino in or around March 2017. During these conversations, he gave an overview of 1
    Global’s business activities and described the investment it offered – the MOI – including its
    terms and expected returns (high single digit to low double digit returns). 1 Global’s outside
    securities counsel also knowingly misrepresented to Michael Pellegrino and Anthony Pellegrino
    that the MOI performance returns were validated by an independent accounting firm and touted
    the conclusions of legal opinions authored by his law partner that, among other reasons, the
    MOIs were not considered securities because the terms of the MOIs were 9 months or less.
  21. Prior to recommending 1 Global to clients, Michael Pellegrino and Anthony
    Pellegrino took steps to obtain information about the 1 Global offering. They conducted internet
    research about 1 Global’s business and executives. They also discussed the company with others
    at 1 Global, including 1 Global’s Director of Business Development, and received and reviewed
    documents from 1 Global about the investment, including a list of FAQs and a PowerPoint
    presentation. Among other things, these materials touted the MOI’s “double digit” performance
    returns as well as 1 Global’s MCA underwriting and collection processes, specifically stating
    that 1 Global “has invested in the gold standard of industry underwriting tools and maintains the
    integrity of its approval process by putting applicants through a rigorous review.” In addition, the
    materials stated that “[a]n external accounting firm validates [investor] portfolio performance
    and balances quarterly.”
  22. Michael Pellegrino also had communications with his registered broker-dealer,
    Broker A, to seek approval to sell the 1 Global MOIs as an outside business activity. After
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    considering the information provided by Michael Pellegrino and also conducting research on 1
    Global, Broker A concluded that the 1 Global investments were not securities and approved
    Michael Pellegrino’s sale of the MOIs as an outside business activity. Michael Pellegrino
    communicated Broker A’s approval of 1 Global as an outside business activity to Anthony
    Pellegrino.
  23. After receiving the information and the communications discussed in paragraphs
    23-25, Michael Pellegrino approved GFG recommending the 1 Global notes to clients.
  24. Michael Pellegrino and Anthony Pellegrino introduced the 1 Global investment
    opportunity to their existing advisory clients and insurance and annuity customers and other
    prospective investors through email, mailings, telephone calls, and in-person dinners. Anyone
    who was interested in the 1 Global opportunity subsequently met with either Michael Pellegrino
    or Anthony Pellegrino to discuss the investment further. At these meetings, Michael Pellegrino
    and Anthony Pellegrino described the terms of the 1 Global notes and their recommendation as
    to the appropriate allocation of the 1 Global notes as an alternative investment product for their
    clients’ investment portfolios. Michael Pellegrino recommended a 10-20 percent allocation,
    while Anthony Pellegrino recommended approximately a 6 percent allocation for the 1 Global
    notes. Respondents forwarded the investment agreements and investment funds to 1 Global for
    any of their customers or clients who invested in the 1 Global notes.
  25. The Respondents offered and sold 1 Global’s notes to residents of various states,
    including Illinois, Indiana and Florida. In addition, the Respondents sold 1 Global notes to
    clients who were not accredited at the time of the sales, and also failed to take reasonable steps to
    limit sales to accredited investors.
  26. During the time Respondents offered and sold 1 Global securities, the 1 Global
    securities offering was not registered with the Commission, and there was no applicable
    exemption for this offering.
  27. From at least May 2017 through June 2018, Michael Pellegrino and Anthony
    Pellegrino each sold approximately $18 million of 1 Global notes in unregistered transactions to
    a total of approximately 445 advisory clients, insurance and annuity customers, and investors
    without a preexisting relationship with GFG, and each received approximately $800,000 in
    referral fees. Anthony Pellegrino personally invested $300,000 and Michael Pellegrino’s stepfather invested $50,000 in the 1 Global notes.
    Respondents Did Not Adequately Disclose the Fees They Received to their Advisory Clients
  28. Michael Pellegrino and Anthony Pellegrino each executed sales agreements with
    1 Global. These agreements, among other things, provided that Michael Pellegrino and Anthony
    Pellegrino would receive a referral fee equal to 3 percent of each of their client’s initial
    investment in 1 Global notes. Advisory clients who invested in the 1 Global notes also were
    provided and were required to execute a MOI Statement of Understanding, which was approved
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    for use by Michael Pellegrino. This document reviewed the terms of the notes. From May 2017
    through approximately February 2018, this document did not disclose the fees Michael
    Pellegrino and Anthony Pellegrino received from 1 Global for recommending the notes to
    advisory clients.
  29. During most of the Relevant Period, GFG’s Form ADV Brochure represented that
    it did not accept any compensation for the sales of securities or other investment products other
    than asset management fees, but failed to disclose that Michael Pellegrino and Anthony
    Pellegrino would receive a referral fee from 1 Global for recommending the notes. The written
    disclosure of the 1 Global referral fees would have been important to these clients in deciding
    whether to invest in the 1 Global notes.
  30. In March 2018, GFG’s MOI Statement of Understanding and Form ADV
    Brochure were revised to disclose that GFG was paid a fee for referring clients to 1 Global.
    Respondents’ Actions After Discovery of the Fraud
  31. After 1 Global filed for bankruptcy, GFG provided funds to facilitate a settlement
    with all of its 1 Global investors, returning all the referral fees received from 1 Global plus an
    additional sum of almost $700,000. To fund this global settlement, Anthony Pellegrino
    contributed approximately $1.3 million out of his personal funds, and GFG litigated claims
    against GFG’s insurer, which resulted in an additional payment of $1 million to GFG clients.
    GFG also retained bankruptcy counsel at its expense to assist its clients to file proofs of claim in
    the 1 Global bankruptcy.
  32. Additionally, GFG hired a new chief compliance officer in August 2018 after
    Michael Pellegrino resigned from the position, and has created a due diligence committee to
    review and approve new investment products and has revised relevant policies and procedures,
    including to strictly prohibit any GFG adviser or staff from soliciting, receiving compensation, or
    providing advice regarding unregistered securities.
    Violations
  33. As a result of the conduct described above, Respondents willfully violated Section
    206(2) of the Advisers Act, which prohibits any investment adviser from engaging “in any
    transaction, practice, or course of business which operates as a fraud or deceit upon any client or
    prospective client.” Scienter is not required to establish a violation of Section 206(2), but may rest
    on a finding of negligence. SEC v. Steadman, 967 F.2d 636, 643 n.5 (D.C. Cir. 1992) (citing SEC
    v. Capital Gains Research Bureau, Inc., 375 U.S. 180, 194-195 (1963)).
  34. As a result of the conduct described above, Respondents willfully violated Section
    5(a) of the Securities Act, which states that “[u]nless a registration statement is in effect as to a
    security, it shall be unlawful for any person, directly or indirectly, (1) to make use of any means
    or instruments of transportation or communication in interstate commerce or of the mails to sell
    such a security through the use or medium of any prospectus or otherwise; or (2) to carry or cause
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    to be carried through the mails or in interstate commerce, by any means or instruments of
    transportation, any such security for the purpose of sale or for delivery after sale.”
  35. As a result of the conduct described above, Respondents willfully violated
    Section 5(c) of the Securities Act, which states that “[i]t shall be unlawful for any person,
    directly or indirectly, to make use of any means or instruments of transportation or
    communication in interstate commerce or of the mails to offer to sell or offer to buy through
    the use or medium of any prospectus or otherwise any security, unless a registration statement
    has been filed as to such security.”
    Respondents’ Remedial Efforts
  36. In determining to accept the Offer, the Commission considered voluntary
    remedial acts promptly undertaken by Respondents and cooperation afforded the Commission
    staff.
    Undertakings
  37. Respondent GFG has undertaken to:
    A. Within 30 days of the entry of this Order, GFG shall send a copy of this
    Order to each of its investment advisory clients via mail, email or such other method not
    unacceptable to the Commission staff, together with a cover letter in a form not unacceptable to
    the Commission staff.
    B. Retain, within 30 days of entry of this Order, the services of an
    independent compliance consultant (“Independent Consultant”) not unacceptable to the staff of
    the Commission for a one-year term and provide a copy of this Order to the Independent
    Consultant. No later than 10 days following the date of the Independent Consultant’s
    engagement, GFG shall provide the Commission staff with a copy of the engagement letter
    detailing the Independent Consultant’s responsibilities, which shall include the reviews and
    reports to be made by the Independent Consultant as set forth in this Order. The Independent
    Consultant’s compensation and expenses shall be borne exclusively by GFG.
    C. Require the Independent Consultant to:
    1) Within 90 days of the entry of this Order, evaluate, update, and
    review for the effectiveness of their implementation, all of GFG’s
    disclosures, policies, procedures, systems, and internal controls
    (including, but not limited to, its written supervisory and
    compliance policies and procedures, Code of Ethics, regulatory
    filings, previous and ongoing regulatory interactions and
    examinations, and applicable risk matrices) with respect to (i)
    initial and ongoing product due diligence and selection, (ii)
    preventing conflicts of interest in violation of the federal securities
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    laws; (iii) the accuracy of disclosures provided to clients and
    prospective clients, including but not limited to third party
    disclosure documents, and (iv) marketing and advertising
    materials;
    2) Within 120 days of entry of this Order, submit a written and dated
    report to GFG and the Commission staff that shall include a
    description of the review performed, the names of the individuals
    who performed the review, the Independent Consultant’s findings
    and recommendations for changes or improvements to the
    disclosures, policies, procedures, systems, and internal controls,
    and a procedure for implementing the recommended changes and
    improvements; and
    3) within 210 days of the entry of this Order, conduct training for all
    GFG personnel to promote compliance with GFG’s policies,
    procedures, systems, and internal controls with respect to: (i) initial
    and ongoing product due diligence and selection, (ii) preventing
    conflicts of interest in violation of the federal securities laws; (iii)
    the accuracy of disclosures provided to clients and prospective
    clients, including but not limited to third party disclosure
    documents, and (iv) marketing and advertising materials.
    D. Adopt, within 150 days of entry of this Order, all recommendations
    contained in Independent Consultant’s report, provided, however, that within 180 days after the
    entry of this Order, GFG shall in writing advise the Independent Consultant and the Commission
    staff of any recommendations that it considers to be unduly burdensome, impractical, or
    inappropriate. With respect to any recommendation that GFG considers to be unduly
    burdensome, impractical, or inappropriate, GFG need not adopt that recommendation at that time
    but shall instead propose in writing an alternative policy or procedure designed to achieve the
    same objective or purpose as that recommended by the Independent Consultant. GFG shall
    engage in good faith negotiation with the Independent Consultant in an effort to reach agreement
    on any recommendations objected to by GFG. In the event that GFG and the Independent
    Consultant are unable to agree on an alternative proposal within 30 days of GFG’s objection to
    any recommendation, GFG shall abide by the determination of the Independent Consultant.
    E. Cooperate fully with the Independent Consultant and shall provide the
    Independent Consultant with access to such of its files, books, records and personnel as
    reasonably requested for the Independent Consultant’s review, including access by on-site
    inspection.
    F. To ensure the independence of the Independent Consultant, GFG (1) shall
    not have the authority to terminate the Independent Consultant or substitute another independent
    compliance consultant for the initial Independent Consultant without prior written approval of
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    the Commission staff; and (2) shall compensate the Independent Consultant and persons engaged
    to assist the Independent Consultant for services rendered pursuant to this Order at their
    reasonable and customary rates.
    G. GFG shall not be in, and shall not have an attorney-client relationship with
    the Independent Consultant and shall not seek to invoke the attorney-client privilege or any other
    doctrine of privilege to prevent the Independent Consultant from transmitting any information,
    reports, or documents to the Commission staff.
    H. For good cause shown, the Commission staff may extend any of the
    procedural dates relating to the undertakings. Deadlines for procedural dates shall be counted in
    calendar days, except that if the last day falls on a weekend or federal holiday, the next business
    day shall be considered to be the last day.
    I. Require the Independent Consultant to enter into an agreement that
    provides that for the period of engagement and for a period of two years from completion of the
    engagement, the Independent Consultant shall not enter into any employment, consultant,
    attorney-client, auditing or other professional relationship with GFG, or any of its present or
    former affiliates, directors, officers, employees, or agents acting in their capacity. The agreement
    will also provide that the Independent Consultant will require that any firm with which he/she is
    affiliated or of which he/she is a member, and any person engaged to assist the Independent
    Consultant in performance of his/her duties under this Order shall not, without prior written
    consent of the Chicago Regional Office of the Commission, enter into any employment,
    consultant, attorney-client, auditing or other professional relationship with GFG, or any of its
    present or former affiliates, directors, officers, employees, or agents acting in their capacity as
    such for the period of the engagement and for a period of two years after the engagement.
    J. The reports by the Independent Consultant will likely include confidential
    financial, proprietary, competitive business or commercial information. Public disclosure of the
    reports could discourage cooperation, impede pending or potential government investigations or
    undermine the objectives of the reporting requirement. For these reasons, among others, the
    reports and the contents thereof are intended to remain and shall remain non-public, except (1)
    pursuant to court order, (2) as agreed to by the parties in writing, (3) to the extent that the
    Commission determines in its sole discretion that disclosure would be in furtherance of the
    Commission’s discharge of its duties and responsibilities, or (4) is otherwise required by law.
    K. Within 240 days of entry of the Order, certify, in writing, compliance with
    the undertakings set forth above. The certification shall identify the undertakings, provide written
    evidence of compliance in the form of a narrative, and be supported by exhibits sufficient to
    demonstrate compliance. The Commission staff may make reasonable requests for further
    evidence of compliance, and GFG agrees to provide such evidence. The certification and
    supporting material shall be submitted to Steven L. Klawans, Division of Enforcement,
    Securities and Exchange Commission, 175 West Jackson Boulevard, Suite 1450, Chicago,
    Illinois 60604 no later than 60 days from the date of the completion of the undertakings.
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    IV.
    In view of the foregoing, the Commission deems it appropriate and in the public interest
    to impose the sanctions agreed to in Respondents’ Offers.
    Accordingly, pursuant to Section 8A of the Securities Act, Section 15(b) of the Exchange
    Act, Sections 203(e), 203(f) and 203(k) of the Advisers Act, and Section 9(b) of the Investment
    Company Act, it is hereby ORDERED that:
    A. Respondents cease and desist from committing or causing any violations and any
    future violations of Sections 5(a) and (c) of the Securities Act and Section 206(2) of the Advisers
    Act.
    B. Michael Pellegrino be, and hereby is:
    barred from association with any broker, dealer, investment adviser,
    municipal securities dealer, municipal advisor, transfer agent, or nationally
    recognized statistical rating organization;
    prohibited from serving or acting as an employee, officer, director,
    member of an advisory board, investment adviser or depositor of, or
    principal underwriter for, a registered investment company or affiliated
    person of such investment adviser, depositor, or principal underwriter; and
    barred from participating in any offering of a penny stock, including:
    acting as a promoter, finder, consultant, agent or other person who
    engages in activities with a broker, dealer or issuer for purposes of the
    issuance or trading in any penny stock, or inducing or attempting to induce
    the purchase or sale of any penny stock.
    C. Any reapplication for association by Michael Pellegrino will be subject to the
    applicable laws and regulations governing the reentry process, and reentry may be conditioned
    upon a number of factors, including, but not limited to, compliance with the Commission’s order
    and payment of any or all of the following: (a) any disgorgement or civil penalties ordered by a
    Court against the Respondent in any action brought by the Commission; (b) any disgorgement
    amounts ordered against the Respondent for which the Commission waived payment; (c) any
    arbitration award related to the conduct that served as the basis for the Commission order; (d)
    any self-regulatory organization arbitration award to a customer, whether or not related to the
    conduct that served as the basis for the Commission order; and (e) any restitution order by a selfregulatory organization, whether or not related to the conduct that served as the basis for the
    Commission order.
    D. GFG and Anthony Pellegrino are censured.
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    E. GFG shall, within 14 days of the entry of this Order, pay a civil money penalty in
    the amount of $70,000 to the Liquidating Trustee for distribution in accordance with the Chapter
    11 Plan as Third-Party Recoveries (as defined in the Chapter 11 Plan) directly to Holders of
    Allowed Class 4A Claims (as defined in the Chapter 11 Plan), and for no other use. If timely
    payment is not made, additional interest shall accrue pursuant to 31 U.S.C. §3717.
    Payment must be made in one of the following ways:
    (1) Respondent may transmit payment electronically to 1 GC Collections
    Creditors’ Liquidating Trust, which will provide detailed ACH
    transfer/Fedwire instructions upon request;
    (2) Respondent may pay by certified check or bank cashier’s check, made
    payable to the 1 GC Collections Creditors’ Liquidating Trust and handdelivered or mailed to:
    1 GC Collections Creditors’ Liquidating Trust
    c/o Development Specialists, Inc.
    500 West Cypress Creek Road, Suite 400
    Fort Lauderdale, FL 33309
    Payments by check must be accompanied by a copy of this Order and a cover letter
    identifying GFG as a Respondent in these proceedings, and the file number of these proceedings;
    a copy of the cover letter and check must be simultaneously sent to Steven Klawans, Division of
    Enforcement, Securities and Exchange Commission, 175 West Jackson Boulevard, Suite 1450,
    Chicago, Illinois 60604. If the payment is transmitted electronically, the Respondent making the
    payment must, within 3 business days of making the payment, send a copy of the electronic
    payment receipt, along with a cover letter identifying the paying Respondent as a Respondent in
    these proceedings and the file number of these proceedings, to Steven Klawans, Division of
    Enforcement, Securities and Exchange Commission, 175 West Jackson Boulevard, Suite 1450,
    Chicago, Illinois 60604.
    F. Anthony Pellegrino shall, within 14 days of the entry of this Order, pay a civil
    money penalty in the amount of $30,000 to the Liquidating Trustee for distribution in accordance
    with the Chapter 11 Plan as Third-Party Recoveries (as defined in the Chapter 11 Plan) directly
    to Holders of Allowed Class 4A Claims (as defined in the Chapter 11 Plan), and for no other use.
    If timely payment is not made, additional interest shall accrue pursuant to 31 U.S.C. §3717.
    Payment must be made in one of the following ways:
    (1) Respondent may transmit payment electronically to 1 GC Collections
    Creditors’ Liquidating Trust, which will provide detailed ACH
    transfer/Fedwire instructions upon request;
    14
    (2) Respondent may pay by certified check or bank cashier’s check, made
    payable to the 1 GC Collections Creditors’ Liquidating Trust and handdelivered or mailed to:
    1 GC Collections Creditors’ Liquidating Trust
    c/o Development Specialists, Inc.
    500 West Cypress Creek Road, Suite 400
    Fort Lauderdale, FL 33309
    Payments by check must be accompanied by a copy of this Order and a cover letter
    identifying Anthony Pellegrino as a Respondent in these proceedings, and the file number of
    these proceedings; a copy of the cover letter and check must be simultaneously sent to Steven
    Klawans, Division of Enforcement, Securities and Exchange Commission, 175 West Jackson
    Boulevard, Suite 1450, Chicago, Illinois 60604. If the payment is transmitted electronically, the
    Respondent making the payment must, within 3 business days of making the payment, send a
    copy of the electronic payment receipt, along with a cover letter identifying the paying
    Respondent as a Respondent in these proceedings and the file number of these proceedings, to
    Steven Klawans, Division of Enforcement, Securities and Exchange Commission, 175 West
    Jackson Boulevard, Suite 1450, Chicago, Illinois 60604.
    G. Michael Pellegrino shall, within 14 days of the entry of this Order, pay a civil
    money penalty in the amount of $50,000 to the Liquidating Trustee for distribution in accordance
    with the Chapter 11 Plan as Third-Party Recoveries (as defined in the Chapter 11 Plan) directly
    to Holders of Allowed Class 4A Claims (as defined in the Chapter 11 Plan), and for no other use.
    If timely payment is not made, additional interest shall accrue pursuant to 31 U.S.C. §3717.
    Payment must be made in one of the following ways:
    (1) Respondent may transmit payment electronically to 1 GC Collections
    Creditors’ Liquidating Trust, which will provide detailed ACH
    transfer/Fedwire instructions upon request;
    (2) Respondent may pay by certified check or bank cashier’s check, made
    payable to the 1 GC Collections Creditors’ Liquidating Trust and handdelivered or mailed to:
    1 GC Collections Creditors’ Liquidating Trust
    c/o Development Specialists, Inc.
    500 West Cypress Creek Road, Suite 400
    Fort Lauderdale, FL 33309
    Payments by check must be accompanied by a copy of this Order and a cover letter
    identifying Michael Pellegrino as a Respondent in these proceedings, and the file number of
    15
    these proceedings; a copy of the cover letter and check must be simultaneously sent to Steven
    Klawans, Division of Enforcement, Securities and Exchange Commission, 175 West Jackson
    Boulevard, Suite 1450, Chicago, Illinois 60604. If the payment is transmitted electronically, the
    Respondent making the payment must, within 3 business days of making the payment, send a
    copy of the electronic payment receipt, along with a cover letter identifying the paying
    Respondent as a Respondent in these proceedings and the file number of these proceedings, to
    Steven Klawans, Division of Enforcement, Securities and Exchange Commission, 175 West
    Jackson Boulevard, Suite 1450, Chicago, Illinois 60604.
    H. Pursuant to Section 308(a) of the Sarbanes-Oxley Act of 2002, a Fair Fund is
    created for the penalties referenced in paragraphs E, F, and G above. Amounts ordered to be paid
    as civil money penalties pursuant to this Order shall be treated as penalties paid to the
    government for all purposes, including all tax purposes. To preserve the deterrent effect of the
    civil penalty, Respondents agree that in any Related Investor Action, they shall not argue that
    they are entitled to, nor shall they benefit by, offset or reduction of any award of compensatory
    damages by the amount of any part of Respondents’ payment of civil penalties in this action
    (“Penalty Offset”). If the court in any Related Investor Action grants such a Penalty Offset,
    Respondents agree that they shall, within 30 days after entry of a final order granting the Penalty
    Offset, notify the Commission’s counsel in this action and pay the amount of the Penalty Offset
    to the Securities and Exchange Commission. Such a payment shall not be deemed an additional
    civil penalty and shall not be deemed to change the amount of the civil penalty imposed in this
    proceeding. For purposes of this paragraph, a “Related Investor Action” means a private
    damages action brought against Respondent(s) by or on behalf of one or more investors based on
    substantially the same facts as alleged in the Order instituted by the Commission in this
    proceeding.
    I. GFG shall comply with the undertakings enumerated in Paragraph 40 above.
    V.
    It is further Ordered that, solely for purposes of exceptions to discharge set forth in
    Section 523 of the Bankruptcy Code, 11 U.S.C. § 523, the findings in this Order are true and
    admitted by Anthony Pellegrino and Michael Pellegrino, and further, any debt for disgorgement,
    prejudgment interest, civil penalty or other amounts due by Anthony Pellegrino and Michael
    Pellegrino under this Order or any other judgment, order, consent order, decree or settlement
    16
    agreement entered in connection with this proceeding, is a debt for the violation by Anthony
    Pellegrino and Michael Pellegrino of the federal securities laws or any regulation or order issued
    under such laws, as set forth in Section 523(a)(19) of the Bankruptcy Code, 11 U.S.C.
    §523(a)(19).
    By the Commission.
    Vanessa A. Countryman
    Secretary

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