1.   Arthur Don, a securities lawyer in Chicago with wide experience in advising newly public companies, was less concerned about an erosion of regulatory efforts.

2.   At the same time, one friend, securities lawyer Harvey Pitt, says Sporkin is not a prosecutor in judicial robes.

3.   Before joining the commission, Pitt was a securities lawyer who had represented all five of the firms and the accounting institute.

4.   A securities lawyer said the situation is troubling.

5.   Accountants, Wall Street, securities lawyers, Congress and the companies themselves all share the blame.

6.   But for three leading securities lawyers attending the gala, the best was yet to come.

7.   But many former SEC employees and other securities lawyers say the commission faces an enormous task in reconstructing complex cases.

8.   But more cases than ever before are coming to light, according to securities lawyers, accountants and government officials.

9.   But the hardest task, securities lawyers say, is not to refill dozens of filing cabinets but to go through them once the files are recovered.

10.   Flanked by stacked cases of his microbrewed beer, securities lawyer turned brewmeister Andrew Klein laid out his plans to revolutionize corporate finance.