21.   That led to an SEC enforcement action relating to three people in the Tampa office who had owned stock in four audit clients.

22.   The point men for these discussions are SEC enforcement director William McLucas and NASD chief operating officer Rick Ketchum, they said.

23.   The SEC enforcement job opened up last June when Robert Singletary quit to join the Agency for International Development.

24.   This is only the latest in a string of SEC enforcement actions in municipal finance.

25.   William McLucas, the SEC enforcement chief, also declined to comment.

26.   William McLucas, the SEC enforcement chief, also declined to comment last night.

27.   An acknowledged master of closed-door negotiating, Pitt will oversee a staff of SEC enforcement attorneys hungry to try cases.