UNITED STATES OF AMERICA

UNITED STATES OF AMERICA

before the

SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934

Release No. 105740 / June 22, 2026

Admin. Proc. File No. 3-22015

In the Matter of

DANIELS CORPORATE ADVISORY COMPANY, INC.

ORDER DENYING MOTION FOR RECONSIDERATION

On April 1, 2026, the Securities and Exchange Commission issued an opinion and order

granting the Division of Enforcement’s motion for summary disposition and revoking the

registration of each class of the securities of Daniels Corporate Advisory Company, Inc.

(“Respondent”) registered under Section 12 of the Securities Exchange Act of 1934. 1 The

Commission found that the company had not made required periodic public filings since

October 2022 and concluded that revocation was in the public interest.

Although Respondent submitted an answer to the order instituting proceedings,

Respondent never opposed the Division of Enforcement’s motion for summary disposition. 2

On April 5, 2026, however, Respondent emailed the Division, asking it to “relay” to the

Commission’s Office of the Secretary that Respondent should remain registered, claiming

without explanation or support that it can be “resurrected” as a company and that it has assets

that could be monetized as part of a deal that would bring the company current in its filings.

We construe Respondent’s email to staff as a motion for reconsideration under the

Commission’s Rule of Practice 470, as Respondent purports to offer arguments against

revocation. 3 Reconsideration is an “extraordinary remedy designed to correct manifest errors of

1

Daniels Corp. Advisory Co., Exchange Act Release No. 105141, 2026 WL 918787

(Apr. 1, 2026).

2

Daniels Corp. Advisory Co., Exchange Act Release No. 100763, 2024 WL 3875990

(Aug. 19, 2024).

3

See 17 C.F.R. § 201.470.

2

law or fact, or to permit the presentation of newly discovered evidence.” 4 A party may not use a

motion for reconsideration to advance arguments that it could have made before but did not. 5

That is the case here, where Respondent failed to oppose the Division’s motion for summary

disposition. Respondent also does not ask to present newly discovered evidence or identify any

errors of law or fact in the Commission’s order. To date, Respondent still has not filed a periodic

report since October 2022.

Respondent also mailed a document to the Commission, dated April 14, 2026, making

similar unsupported claims about being an “operating business” with assets. We do not consider

that filing for two independent reasons. First, under Rule of Practice 470(b), a motion for

reconsideration must be filed within ten days of service of a final Commission order, meaning

Respondent’s second filing was untimely. 6 Second, our Rules of Practice allow for only one

motion for reconsideration. 7

Accordingly, IT IS ORDERED that the motion for reconsideration of Daniels Corporate

Advisory Company, Inc., is denied.

By the Commission.

Vanessa A. Countryman

Secretary

4

Bruce M. Zipper, Exchange Act Release No. 84324, 2018 WL 4692884, at *3 (Oct. 1,

2018) (cleaned up); see also Adam Strege, Exchange Act Release No. 105234, 2026 WL

1031693 (Apr. 14, 2026) (citing same).

5

FCS Sec., Exchange Act Release No. 65267, 2011 WL 4448864, at *1 (Sept. 6, 2011).

6

17 C.F.R. § 201.470(b).

7

See Rule of Practice 470(a), 17 C.F.R. § 201.470(a) (permitting a party to “file a motion

for reconsideration of a final order issued by the Commission” (emphasis added)); Edward M.

Daspin, Exchange Release No. 98554, 2023 WL 6307096, at *1 n.4 (Sept. 27, 2023) (stating that

no further filings would be considered because further motions for reconsideration would be

untimely and inconsistent with the Commission’s rules prohibiting successive motions for

reconsideration).