. Supp. at 18 n.3. 1 See, 6.8.5 Standard Oil Co. v. United States, 307 F.2d 120, 127 (Sth Cir. 1962). 181 Admin. Proceeding Order, In the Matter of United Industrial Corp., Exchange Act Release No. 60005 (May 29, 2009), available at hetp:// www.sec.gov/litigation/admin/2009/34-60005.pdf; see also Lit. Release No. 21063,