This document lists numerous incontrovertible SEC Violations by a Registrant named Aureal, Inc. in two color coded tables.  It details conflicts of interest among numerous professionals in connection with the preparation of clearly false filings to the SEC.  The conflict of interest involves a lawfirm simultaneously representing Aureal, Inc. as well as the hedge fund which took control of Aureal - and it's money - to the exclusion of minority stockholders.  SEC filings falsely omitted the resignation of directors due to cause, and the appointment of replacement directors who were operatives of the hedge fund.  These violations are far worse than the violations which lead to the firing of "Carly" Fiorina when she was CEO of Hewlett-Packard.

In an SEC filing, an artifice was used that tricked minority stockholders into believing that Aureal no longer had to make periodic and current reports to the SEC.  During this period of non conformance with SEC filing requirements, the registrant Aureal, apparantly acting as the mere alter ego of the hedge fund, never reported to the SEC that they would be liquidated and all of the remaining cash would go solely to the hedge fund.  Even worse, these SEC violations are inextricably intertwined with numerous false declarations sworn and filed by the conflicted lawfirm in the Aureal bankruptcy case.  Furthermore, these false SEC filings and false bankruptcy court filings were in furtherance of each other.

 ( This document entitled SECAURHBDreq1sup.pdf  is a supplemental letter delivered to the SEC which expands upon the SEC Violations as originally reported in the letter entitled SECAURHBDreq1.pdf )