TO SECTION 21(a) OF THE SECURITIES EXCHANGE ACT OF 1934 AND COMMISSION STATEMENT ON THE RELATIONSHIP OF COOPERATION TO AGENCY ENFORCEMENT Decisions, SEC Rel. No. 44969 (Oct. 23, 2001), available at http ://www.sec.gov/ litigation/ investreport/34-44969 whtm. 33 USAM § 9-28.300. When evaluating the pervasi