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UNITED STATES OF AMERICA before the SECURITIES AND ...

UNITED STATES OF AMERICA before the SECURITIES AND exchange COMMISSION SECURITIES exchange ACT OF 1934 Release No. 55281 / February 13, 2007 ACCOUNTING AND AUDITING ENFORCEMENT Release No. 2555 / February 13, 2007 ADMINISTRATIVE PROCEEDING File No. 3-12567 _____ In the Matter of : ORDER INSTITUTING CEASE-AND- : DESIST PROCEEDINGS, MAKING THE DOW CHEMICAL : FINDINGS AND IMPOSING A COMPANY, : CEASE-AND-DESIST ORDER : PURSUANT TO SECTION 21C OF Respondent.

Cease-and-Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934, as set forth below (“Order”).1 III.

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