UNITED STATES OF AMERICA

UNITED STATES OF AMERICA

Before the

SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934

Release No. 99255 / December 29, 2023

ADMINISTRATIVE PROCEEDING

File No. 3-20003

In the Matter of

Unikrn, Inc.,

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ORDER EXTENDING TIME TO

ENTER AN ORDER APPROVING OR

DISAPPROVING PLAN OF

DISTRIBUTION

Respondent.

On January 13, 2023, pursuant to Rule 1103 of the United States Securities and Exchange

Commission’s Rules on Fair Fund and Disgorgement Plans (the “Commission’s Rules”),

17 C.F.R.§ 201.1103, the Commission published a Notice of Proposed Plan of Distribution and

Opportunity to Comment (“Notice”)1 for the distribution of monies placed into a Fair Fund in the

above-captioned matter. The Notice invited public comment on the proposed plan of distribution

(“Plan”) through February 13, 2023, and the Commission received three public comments that

raised various issues (the “Comments”).

Rule 1104 of the Commission’s Rules, 17 C.F.R. § 201.1104, provides in relevant part,

“[t]he order approving or disapproving the plan should be entered within 30 days after the end of

the final period allowed for comments on the proposed plan unless the Commission or the

hearing officer, by written order, allows a longer period for good cause shown.”

1

Exchange Act Rel. No. 96665 (Jan. 13, 2023).

On March 1, 2023, the Secretary, pursuant to delegated authority, issued an order

extending the time to enter an order approving or disapproving the Plan until July 13, 2023.2

On July 7, 2023, the Secretary, pursuant to delegated authority, issued an order extending

the time to enter an order approving or disapproving the Plan until December 31, 2023.3

The Division now states additional time is needed to present its recommendation to the

Commission regarding the Comments and the Plan, and therefore, good cause has been shown to

enter an order extending time to approve or disapprove the Plan until March 15, 2024.

Accordingly, IT IS ORDERED that pursuant to Rule 1104 of the Commission’s Rules,4

for good cause shown, the time for entering an order approving or disapproving the Plan is

extended to March 15, 2024.

For the Commission, by its Secretary, pursuant to delegated authority.

Vanessa A. Countryman

Secretary

2

See Order Extending Time to Enter Order Approving or Disapproving Plan of Distribution, Exchange Act Rel.

No. 97008 (Mar. 1, 2023).

3

See Order Extending Time to Enter Order Approving or Disapproving Plan of Distribution, Exchange Act Rel.

No. 97855 (July 7, 2023).

4

17 C.F.R. § 201.1104.

2