IN RE P-R HOLDING CORPORATION

Attorney(s) appearing for the Case

David Haar, of New York City, for appellants.

Simpson, Thacher & Bartlett, of New York City (Hamilton C. Rickaby, Robert H. O'Brien, and Benjamin C. Milner, III, all of New York City, of counsel), for appellee Max L. Finkelstein, trustee.

Maurice Miller, of New York City, for appellees David Bisgeier and Hyman I. Cohen.

Roger S. Foster and Milton V. Freeman, both of Philadelphia, Pa., and George Zolotar, of New York City (Samuel M. Koenigsberg, and Kiva Berke, both of New York City, of counsel), for Securities and Exchange Commission.

Before EVANS, CLARK, and FRANK, Circuit Judges.