UNITED STATES OF AMERICA

UNITED STATES OF AMERICA

Before the

SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934

Release No. 105807 / June 29, 2026

ADMINISTRATIVE PROCEEDING

File No. 3-21610

In the Matter of

Fluor Corporation,

Respondent.

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ORDER DIRECTING

DISBURSEMENT OF FAIR FUND

ADMINISTRATIVE PROCEEDING

File No. 3-21612

In the Matter of

Jon Eric Best

Respondent.

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ADMINISTRATIVE PROCEEDING

File No. 3-21613

In the Matter of

James F. Brittain

Respondent.

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ADMINISTRATIVE PROCEEDING

File No. 3-21614

In the Matter of

Robin K. Chopra, CA

Respondent.

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ADMINISTRATIVE PROCEEDING

File No. 3-21615

In the Matter of

Bradley R. Scott

Respondent.

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ADMINISTRATIVE PROCEEDING

File No. 3-21616

In the Matter of

Kent N. Smith

Respondent.

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On June 18, 2024, the Division of Enforcement, pursuant to delegated authority,

published a Notice of Proposed Plan of Distribution and Opportunity for Comment (“Notice”), 1

pursuant to Rule 1103 of the Commission’s Rules on Fair Fund and Disgorgement Plans

(“Commission’s Rules”); 2 and simultaneously posted the Proposed Plan of Distribution (the

“Proposed Plan”). The Notice advised interested persons that they could obtain a copy of the

Proposed Plan from the Commission’s public website or by submitting a written request to Amy

A. Sumner, United States Securities and Exchange Commission, Byron Rogers Federal Office

Building, 1961 Stout Street, Suite 1700, Denver, CO 80294-1961. The Notice also advised that

all persons desiring to comment on the Proposed Plan could submit their comments, in writing,

within 30 days of the Notice. The Commission received no comments on the Proposed Plan

during the comment period. On August 16, 2024, the Division of Enforcement, pursuant to

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Exchange Act Rel. No. 100376 (June 18, 2024).

17 C.F.R. § 201.1103.

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delegated authority, issued an order approving the Proposed Plan, 3 and posted the approved Plan

of Distribution (the “Plan”).

The Plan provides for the distribution of the Fair Fund, plus accumulated interest, less

taxes, fees, and expenses, to the harmed investors according to the methodology set forth in the

Plan. In accordance with the Plan, the Claims Bar Date has passed and all timely submitted

claims have been processed by the Fund Administrator. All investors whose claims have been

denied, in whole or in part, have been notified and provided the opportunity to cure.

Pursuant to the Plan, the Fund Administrator has submitted a payment file to Commission

staff with a reasonable assurances letter as to the completeness and accuracy of the information

contained therein. The Commission staff has reviewed and accepted the payment file and

requests, pursuant to Rule 1101(b)(6) of the Commission’s Rules, 17 C.F.R. § 201.1101(b)(6),

that the Commission authorize the transfer of $14,723,583.24 from the Fair Fund to the Fair

Fund’s escrow account at Huntington Bank for distribution by the Fund Administrator in

accordance with the Plan.

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See Order Approving Plan of Distribution, Exchange Act Rel. No. 100754 (Aug. 6, 2024).

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Accordingly, it is hereby ORDERED, that Commission staff shall transfer

$14,723,583.24 from the Fair Fund to the Fair Fund’s escrow account at Huntington Bank, and

the Fund Administrator shall distribute the $14,723,583.24 to eligible investors in accordance

with the Plan.

For the Commission, by the Division of Enforcement, pursuant to delegated authority. 4

Vanessa A. Countryman

Secretary

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17 C.F.R. § 200.30-4(a)(21)(v).

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