Featured Stories
SEC Settles Litigation With Silicon Valley Start-Up, Ex-CEO Charged With Defrauding Investors
WASHINGTON, July 14 -- The Securities and Exchange Commission issued the following litigation release (No. 5:20-cv-04855; N.D. Cal. filed July 20, 2020):
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Securities and Exchange Commission v. YouPlus, Inc. and Shaukat Shamim, No. 5:20-cv-04855 (N.D. Cal. filed July 20, 2020)
On July 10, 2026, the U.S. Securities and Exchange Commission filed consents and proposed final judgments as to Silicon Valley start-up company YouPlus, Inc. and its former chief executive officer, Shaukat Shamim, in the SEC's civil enforcement action against them.
The SEC's complaint, filed on July 20, 2020, alleged
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WASHINGTON, July 14 -- The Securities and Exchange Commission issued the following litigation release (No. 5:20-cv-04855; N.D. Cal. filed July 20, 2020):
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Securities and Exchange Commission v. YouPlus, Inc. and Shaukat Shamim, No. 5:20-cv-04855 (N.D. Cal. filed July 20, 2020)
On July 10, 2026, the U.S. Securities and Exchange Commission filed consents and proposed final judgments as to Silicon Valley start-up company YouPlus, Inc. and its former chief executive officer, Shaukat Shamim, in the SEC's civil enforcement action against them.
The SEC's complaint, filed on July 20, 2020, allegedthat, between 2018 and 2019, Shamim, the founder and CEO of YouPlus, a private company that purported to have developed a machine-learning tool to analyze videos on the internet, raised funds from investors while repeatedly misrepresenting the company's financial condition. According to the complaint, Shamim falsely told investors that YouPlus earned millions of dollars in annual revenue and had more than 100 customers, including Fortune 500 companies. As alleged, the scheme unraveled in late 2019 when Shamim confessed to certain investors that YouPlus had in fact earned less than $500,000 and obtained only four paying customers since the company's inception in 2013.
Without admitting the allegations in the SEC's complaint, YouPlus consented to the entry of a final judgment, subject to court approval, in which YouPlus agreed to be permanently enjoined from violating Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. Additionally, Shamim consented to the entry of a final judgment, subject to court approval, that permanently enjoins him from violating Section 17(a) of the Securities Act and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder; imposes an officer and director bar; and orders him to pay disgorgement in the amount of $847,401.46 with prejudgment interest of $23,330.22, which shall be deemed satisfied by the order of restitution entered against him in a parallel criminal matter, United States v. Shamim,Case No. 3:22-cr-00227-JD (N.D. Cal. filed July 17, 2020).
The SEC's litigation was conducted by Erin E. Wilk and supervised by Jason M. Bussey and Jason H. Lee of the SEC's San Francisco Regional Office.
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Resources
* Consent - Shaukat Shamim (https://www.sec.gov/files/litigation/litreleases/2026/consent26584-shamim.pdf)
* Proposed Final Judgment - Shaukat Shamim (https://www.sec.gov/files/litigation/litreleases/2026/judg26584-shamim.pdf)
* Consent of YouPlus, Inc. (https://www.sec.gov/files/litigation/litreleases/2026/consent26584-youplus.pdf)
* Proposed Final Judgment - YouPlus, Inc. (https://www.sec.gov/files/litigation/litreleases/2026/judg26584-youplus.pdf)
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Original text here: https://www.sec.gov/enforcement-litigation/litigation-releases/lr-26584
SEC Files Settled Action as to an Electric Vehicle Company, Its CEO for Allegedly Misleading Investors
WASHINGTON, July 14 -- The Securities and Exchange Commission issued the following litigation release (No. 5:26-cv-01591; N.D. Ohio filed July 10, 2026):
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Securities and Exchange Commission v. Michael W. Patterson and Battle Motors, Inc., Civil Action No. 5:26-cv-01591 (N.D. Ohio filed July 10, 2026)
On July 10, 2026, the Securities and Exchange Commission filed a settled action alleging that Battle Motors, Inc., an Ohio-based manufacturer of electric (BEV) and gas-powered vehicles, and Michael W. Patterson, Battle's CEO and Chairman, made misleading statements portraying Battle as being
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WASHINGTON, July 14 -- The Securities and Exchange Commission issued the following litigation release (No. 5:26-cv-01591; N.D. Ohio filed July 10, 2026):
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Securities and Exchange Commission v. Michael W. Patterson and Battle Motors, Inc., Civil Action No. 5:26-cv-01591 (N.D. Ohio filed July 10, 2026)
On July 10, 2026, the Securities and Exchange Commission filed a settled action alleging that Battle Motors, Inc., an Ohio-based manufacturer of electric (BEV) and gas-powered vehicles, and Michael W. Patterson, Battle's CEO and Chairman, made misleading statements portraying Battle as beingmore successful than it actually was in connection with a convertible debt offering that raised $112.5 million from two outside investors.
According to the SEC's complaint, filed in the United States District Court for Northern District of Ohio, Battle and Patterson misrepresented to investors that Battle had received 115 electric vehicle purchase orders totaling $30 million in only three months. The complaint further alleges that, in reality, however, at the time of these statements, Battle only had purchase orders for eight of the vehicles, amounting to approximately $2 million in actual sales; the rest of the projections were based on mere expressions of customer interest. The complaint further alleges that Battle and Patterson represented that Battle's dealer network comprised 180 dealers with 320 locations. At the time of these statements, however, Battle allegedly had a dealer network consisting of only 47 dealers with 156 locations.
Battle and Patterson, without admitting the allegations in the SEC's complaint, each consented to the entry of a final judgment, subject to court approval, which would permanently enjoin them from violating Sections 17(a)(2) and (3) of the Securities Act of 1933. The final judgments, if approved by the court, also would order Battle to pay a $591,127 civil penalty and Patterson to pay a $118,225 civil penalty, as well as impose a two-year officer and director bar on Patterson.
The SEC's investigation was conducted by Adam Sunstrom and Kyle Bradley under the supervision of Natalie Brunson and Justin Jeffries, with assistance from trial counsel Robert Gordon under the supervision of M. Graham Loomis, all of the SEC's Atlanta Regional Office.
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Resources
* SEC Complaint (https://www.sec.gov/files/litigation/complaints/2026/comp26585.pdf)
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Original text here: https://www.sec.gov/enforcement-litigation/litigation-releases/lr-26585
Khong Guan Corporation Issues Recall of Glutinous Rice Balls With Black Sesame Filling Due to Undeclared Peanuts
WASHINGTON, July 14 -- The U.S. Department of Health and Human Services Food and Drug Administration issued the following recall notice:
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Khong Guan Corporation Issues Recall of Glutinous Rice Balls With Black Sesame Filling Due to Undeclared Peanuts
Summary
Company Announcement Date: July 13, 2026
FDA Publish Date: July 13, 2026
Product Type: Food & Beverages
Allergens
Reason for Announcement: May Contain Undeclared Peanuts
Company Name: Khong Guan Corporation
Brand Name: Khong Guan Corporation
Product Description: Glutinous Rice Balls with Black Sesame Filling
Company Announcement
Khong
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WASHINGTON, July 14 -- The U.S. Department of Health and Human Services Food and Drug Administration issued the following recall notice:
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Khong Guan Corporation Issues Recall of Glutinous Rice Balls With Black Sesame Filling Due to Undeclared Peanuts
Summary
Company Announcement Date: July 13, 2026
FDA Publish Date: July 13, 2026
Product Type: Food & Beverages
Allergens
Reason for Announcement: May Contain Undeclared Peanuts
Company Name: Khong Guan Corporation
Brand Name: Khong Guan Corporation
Product Description: Glutinous Rice Balls with Black Sesame Filling
Company Announcement
KhongGuan Corporation is recalling specific lots of "Glutinous Rice Balls with Black Sesame Filling" because they may contain undeclared peanuts. People who have an allergy or severe sensitivity to peanuts run the risk of serious or life-threatening allergic reactions if they consume these products.
Product Details:
* Product: Glutinous Rice Balls with Black Sesame Filling
* Size/Packaging: 14.1 oz bag
* UPC: 6-908791-000053
* Date Code: 10/19/2027
* Distribution: Weee!, Xin Wang Market, Garden Fresh Farmer's Market, Boss Supermarket. CA, HI, NJ, TX - online and retail stores.
No illnesses have been reported to date. The recall was initiated after a customer reported suspected peanut content in the product, which had been distributed in packaging that did not disclose the presence of peanuts.
Consumers who purchased the affected product are urged not to consume it and should return it to the place of purchase for a full refund.
Consumers with questions may contact Khong Guan Corp. at 1-877-889-8968.
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Original text here: https://www.fda.gov/safety/recalls-market-withdrawals-safety-alerts/khong-guan-corporation-issues-recall-glutinous-rice-balls-black-sesame-filling-due-undeclared
IRS Issues Notice on Reference Price for Sec. 45I Credit for Production of Natural Gas From Marginal Wells
WASHINGTON, July 14 -- The Internal Revenue Service issued the following notice (No. 2026-42) on July 13, 2026, entitled "Reference Price for Section 45I Credit for Production of Natural Gas from Marginal Wells During Taxable Years Beginning in Calendar Year 2026".
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SECTION 1. PURPOSE
This notice provides the applicable reference price for qualified natural gas production from qualified marginal wells during taxable years beginning in calendar year 2026 for the purpose of determining the marginal well production credit (MWC) under Sec. 45I of the Internal Revenue Code. The applicable reference
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WASHINGTON, July 14 -- The Internal Revenue Service issued the following notice (No. 2026-42) on July 13, 2026, entitled "Reference Price for Section 45I Credit for Production of Natural Gas from Marginal Wells During Taxable Years Beginning in Calendar Year 2026".
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SECTION 1. PURPOSE
This notice provides the applicable reference price for qualified natural gas production from qualified marginal wells during taxable years beginning in calendar year 2026 for the purpose of determining the marginal well production credit (MWC) under Sec. 45I of the Internal Revenue Code. The applicable referenceprice for taxable years beginning in calendar year 2026 is $2.20 per 1,000 cubic feet (Mcf).
This notice also provides the credit amount used for the purpose of determining the MWC for taxable years beginning in calendar year 2026. The credit amount is determined using the 2026 inflation adjustment factor of 1.6295 and the applicable reference price of $2.20 per Mcf. The credit amount for taxable years beginning in calendar year 2026 is $0.81 per Mcf.
SECTION 2. BACKGROUND
Section 45I(a), as it relates to qualified natural gas production, provides that, for purposes of Sec. 38, the MWC for any taxable year is an amount equal to the product of (1) the credit amount and (2) the qualified natural gas production that is attributable to the taxpayer.
Section 45I(c)(1) provides that "qualified natural gas production" means domestic natural gas produced from a qualified marginal well. Section 45I(c)(3)(A) provides that a qualified marginal well is a domestic well (i) the production from which during the taxable year is treated as marginal production under Sec. 613A(c)(6), or (ii) which, during the taxable year (I) has average production of not more than 25 barrel-of-oil equivalents per day, and (II) produces water at a rate not less than 95 percent of total well effluent.
Section 613A(c)(6)(D) and (E) provide that "marginal production" means domestic natural gas produced during any taxable year from a property which is a stripper well property for the calendar year in which the taxable year begins. A "stripper well property" is, with respect to any calendar year, any property producing not more than 15 barrel equivalents per day, determined by dividing the average daily production of domestic crude oil and domestic natural gas from producing wells on the property for such calendar year by the number of such wells.
Section 45I(c)(2)(A) provides that generally only the first 1,095 barrels or barrel-of-oil equivalents (as defined in Sec. 45K(d)(5)) produced during the taxable year qualify for the MWC. This limitation is proportionately reduced in the case of a short taxable year or in the case of a well that is not capable of production each day of a taxable year. See Sec. 45I(c)(2)(B). The number of wells on which a taxpayer may claim the MWC is not limited.
Section 45I(d)(2) provides that to claim the credit a taxpayer must hold an operating interest in the qualified marginal well producing the natural gas to which the credit relates. Under Sec. 45I(d)(1) if a well is owned by more than one owner and the natural gas production exceeds the limitation under Sec. 45I(c)(2), the qualifying natural gas production attributable to the taxpayer is determined on the basis of the ratio which the taxpayer's revenue interest in the production bears to the aggregate of the revenue interests of all operating interest owners in the production. Finally, Sec. 45I(d)(3) provides that the MWC is not allowable if the taxpayer is also eligible to claim the Sec. 45K nonconventional sources credit for the taxable year, unless the taxpayer elects not to claim the credit under Sec. 45K for the well.
For purposes of Sec. 45I(a)(1), the credit amount is 50 cents (adjusted for inflation) per Mcf of qualified natural gas production (tentative credit amount). See Sec. 45I(b)(1)(B) and (b)(2)(B).
Section 45I(b)(2)(A) and (B) provide that the tentative credit amount (adjusted for inflation) is reduced (but not below zero) to the extent that the applicable reference price exceeds $1.67 (adjusted for inflation). More specifically, Sec. 45I(b)(2)(A) provides that the tentative credit amount (adjusted for inflation) is reduced by an amount which bears the same ratio to the tentative credit amount (adjusted for inflation) as the excess (if any) of the applicable reference price over $1.67 (adjusted for inflation), bears to $0.33 (adjusted for inflation). As a result, the MWC is not available if the applicable reference price for qualified natural gas production is $2.00 (adjusted for inflation) or more.
Section 45I(b)(2)(A) also provides that the applicable reference price for a taxable year is the reference price for the calendar year preceding the calendar year in which the taxable year begins. Section 45I(b)(2)(C)(ii) provides that the term "reference price" means, with respect to any calendar year, in the case of qualified natural gas production, the Secretary's estimate of the annual average wellhead price per Mcf for all domestic natural gas.
Section 45I(b)(2)(B) provides that in the case of any taxable year beginning in a calendar year after 2005, each of the dollar amounts contained in Sec. 45I(b)(2)(A) will be increased to an amount equal to such dollar amount multiplied by the inflation adjustment factor for such calendar year (determined under Sec. 43(b)(3)(B) by substituting "2004" for "1990").
SECTION 3. INFLATION ADJUSTMENT FACTOR AND REFERENCE PRICE
.1 Inflation Adjustment. The inflation adjustment factor under Sec. 45I(b)(2)(B) for calendar year 2026 is 1.6295.
.2 Reference Price. The Secretary's estimate of the calendar year 2025 annual average wellhead price per Mcf for all domestic natural gas under Sec. 45I(b)(2)(C)(ii) was calculated by applying the Producer Price Index commodity index for "Natural Gas from the Wellhead" (WPU053101051)/1 published by the Bureau of Labor Statistics (BLS) as part of its Producer Price Index program, to the 2024 annual average wellhead price ($1.64) published in Notice 2025-34, 2025-27 I.R.B. 6. The annual Producer Price Index commodity index for natural gas published by the BLS was 50.869 in 2024 and 68.301 in 2025, which implies a ratio of 2025 to 2024 average wellhead prices of 1.343 (68.301/50.869). Therefore, the Secretary's estimate of the calendar year 2025 annual average wellhead price per Mcf for all domestic natural gas is $2.20 per Mcf (1.343 x $1.64 per Mcf).
For years after 2025, the Secretary intends to continue calculating the reference price by application of the Producer Price Index commodity index for "Natural Gas from the Wellhead" (WPU053101051) published by the BLS to the previous year's reference price.
SECTION 4. CALCULATION OF CREDIT AMOUNT
Under Sec. 45I(b)(1)(B) and (2)(B), the tentative credit amount used to calculate the MWC for taxable years beginning in calendar year 2026 is $0.81 per Mcf ($0.50 x 1.6295 inflation adjustment factor).
Pursuant to Sec. 45I(b)(2)(A), the tentative credit amount ($0.81) is reduced (but not below zero) by an amount (the Reduction Amount) which bears the same ratio to such amount as (i) the excess (if any) of the applicable reference price ($2.20) over $2.72 ($1.67 x 1.6295 inflation adjustment factor), bears to (ii) $0.54 ($0.33 x 1.6295 inflation adjustment factor). The Reduction Amount (as adjusted for inflation) is computed as follows:
The Reduction Amount is -$0.78 (($2.20 - $2.72) / $0.54 x $0.81), which is less than zero, therefore, the tentative credit amount ($0.81) is not reduced.
SECTION 5. EFFECTIVE DATE
This notice is effective for qualified natural gas production during taxable years beginning in calendar year 2026.
SECTION 6. DRAFTING AND CONTACT INFORMATION
The principal author of this notice is Alan W. Tilley of the Office of Associate Chief Counsel (Energy, Credits, and Excise Tax). For further information regarding this notice, contact Mr. Tilley on (202) 317-6512 (not a toll-free number).
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Footnote:
1/ https://data.bls.gov/cgi-bin/srgate. The BLS publishes indexes and not actual or average prices.
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Original text here: https://www.irs.gov/irb/2026-29_irb#NOT-2026-42
IRS Issues Announcement on Deletions From Cumulative List of Organizations, Contributions to Which are Deductible Under Sec. 170 of Code
WASHINGTON, July 14 -- The Internal Revenue Service issued the following announcement (No. 2026-12) on July 13, 2026, entitled "Deletions From Cumulative List of Organizations, Contributions to Which are Deductible Under Section 170 of the Code".
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The Internal Revenue Service has revoked its determination that the organizations listed below qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Internal Revenue Code of 1986.
Generally, the IRS will not disallow deductions for contributions made to a listed organization on or before the date of announcement in the
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WASHINGTON, July 14 -- The Internal Revenue Service issued the following announcement (No. 2026-12) on July 13, 2026, entitled "Deletions From Cumulative List of Organizations, Contributions to Which are Deductible Under Section 170 of the Code".
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The Internal Revenue Service has revoked its determination that the organizations listed below qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Internal Revenue Code of 1986.
Generally, the IRS will not disallow deductions for contributions made to a listed organization on or before the date of announcement in theInternal Revenue Bulletin that an organization no longer qualifies. However, the IRS is not precluded from disallowing a deduction for any contributions made after an organization ceases to qualify under section 170(c)(2) if the organization has not timely filed a suit for declaratory judgment under section 7428 and if the contributor (1) had knowledge of the revocation of the ruling or determination letter, (2) was aware that such revocation was imminent, or (3) was in part responsible for or was aware of the activities or omissions of the organization that brought about this revocation.
If on the other hand a suit for declaratory judgment has been timely filed, contributions from individuals and organizations described in section 170(c)(2) that are otherwise allowable will continue to be deductible. Protection under section 7428(c) would begin on June 24, 2026, and would end on the date the court first determines the organization is not described in section 170(c)(2) as more particularly set for in section 7428(c)(1). For individual contributors, the maximum deduction protected is $1,000, with a husband and wife treated as one contributor. This benefit is not extended to any individual, in whole or in part, for the acts or omissions of the organization that were the basis for revocation.
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Name Of Organization ... Effective Date of Revocation ... Location
Preserve Silver Lake Fund ... 08/01/2022 ... Lewisberry, PA
Community School of New Hope ... 01/01/2022 ... New Hope, PA
ACTS Community Development Corporation ... 01/01/2022 ... Brooklyn, NY
Treasure County Senior Citizens ... 07/01/2022 ... Hysham, MT
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Original text here: https://www.irs.gov/irb/2026-29_irb#ANN-2026-12
FCC Wireline Competition Bureau Issues Public Notice: Comments Invited on Section 214 Application to Discontinue Domestic Non-Dominant Carrier Telecommunications And/Or Interconnected VOIP Services
WASHINGTON, July 14 -- The Federal Communications Commission's Wireline Competition Bureau issued the following public notice (WC Docket No. 26-163):
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Unless otherwise specified, the following procedures and dates apply to the application(s) (the Section 214 Discontinuance Application(s)) listed in the Appendix.
The Wireline Competition Bureau (Bureau), upon initial review, has found the Section 214 Discontinuance Application(s) listed herein to be acceptable for filing and subject to the procedures set forth in Section 63.71 of the Commission's rules./1 The application(s) request authority,
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WASHINGTON, July 14 -- The Federal Communications Commission's Wireline Competition Bureau issued the following public notice (WC Docket No. 26-163):
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Unless otherwise specified, the following procedures and dates apply to the application(s) (the Section 214 Discontinuance Application(s)) listed in the Appendix.
The Wireline Competition Bureau (Bureau), upon initial review, has found the Section 214 Discontinuance Application(s) listed herein to be acceptable for filing and subject to the procedures set forth in Section 63.71 of the Commission's rules./1 The application(s) request authority,under section 214 of the Communications Act of 1934, as amended,/2 and section 63.71 of the Commission's rules,/3 to discontinue, reduce, or impair certain domestic telecommunications service(s) (Affected Service(s)) in specified geographic areas (Service Area(s)) as applicable and as fully described in each application.
In accordance with section 63.71(f) of the Commission's rules, the Section 214 Discontinuance Application(s) listed in the Appendix will be deemed granted automatically on August 13, 2026, the 31st day after the release date of this public notice, unless the Commission notifies any applicant(s) that their grant will not be automatically effective./4 We note that the date on which an application for Commission authorization is deemed granted may be different from the date on which applicants are authorized to discontinue service ("Authorized Date"). Any applicant whose application has been deemed granted may discontinue their Affected Service(s) in their Service Area(s) on or after the authorized discontinuance date(s) specified in the Appendix, in accordance with their filed representations. Accordingly, pursuant to section 63.71(f), and the terms outlined in each application, absent further Commission action, each applicant may discontinue the Affected Service(s) in the Service Area(s) described in their application on or after the authorized discontinuance date(s) listed in the Appendix for that application. For purposes of computation of time when filing a petition for reconsideration, application for review, or petition for judicial review of the Commission's decision(s), the date of "public notice" shall be the later of the auto grant date stated above in this Public Notice, or the release date(s) of any further public notice(s) or order(s) announcing final Commission action, as applicable. Should no petitions for reconsideration, applications for review, or petitions for judicial review be timely filed, the proceeding(s) listed in this Public Notice shall be terminated, and the docket(s) will be closed.
Comments objecting to the application(s) listed in the Appendix must be filed with the Commission on or before July 28, 2026. Comments should refer to the specific WC Docket No. and Comp. Pol. File No. listed in the Appendix for the Section 214 Discontinuance Application. Comments should include specific information about the impact of the proposed discontinuance on the commenter, including any inability to acquire reasonable substitute service. Comments may be filed using the Commission's Electronic Comment Filing System (ECFS). Electronic Filers: Comments may be filed electronically using the Internet by accessing the ECFS: https://www.fcc.gov/ecfs. Filers should follow the instructions provided on the Web site for submitting comments. Generally, only one copy of an electronic submission must be filed. In completing the transmittal screen, filers should include their full name, U.S. Postal Service mailing address, and the applicable docket number./5
Paper Filers: Parties who choose to file by paper must file an original and one copy of each filing. Filings can be sent by hand or messenger delivery, by commercial courier, or by the U.S. Postal Service. All filings must be addressed to the Secretary, Federal Communications Commission. Hand-delivered or messenger-delivered paper filings for the Commission's Secretary are accepted between 8:00 a.m. and 4:00 p.m. by the FCC's mailing contractor at 9050 Junction Drive, Annapolis Junction, MD 20701. All hand deliveries must be held together with rubber bands or fasteners. Any envelopes and boxes must be disposed of before entering the building. Commercial courier deliveries (any deliveries not by the U.S. Postal Service) must be sent to 9050 Junction Drive, Annapolis Junction, MD 20701. Filings sent by U.S. Postal Service First-Class Mail, Priority Mail, and Priority Mail Express must be sent to 45 L Street NE, Washington, DC 20554.
This proceeding(s) shall be treated as a "permit-but-disclose" proceeding(s) in accordance with the Commission's ex parte rules./6 Persons making ex parte presentations must file a copy of any written presentation or a memorandum summarizing any oral presentation within two business days after the presentation (unless a different deadline applicable to the Sunshine period applies). Persons making oral ex parte presentations are reminded that memoranda summarizing the presentation must (1) list all persons attending or otherwise participating in the meeting at which the ex parte presentation was made, and (2) summarize all data presented and arguments made during the presentation. If the presentation consisted in whole or in part of the presentation of data or arguments already reflected in the presenter's written comments, memoranda or other filings in the proceeding, the presenter may provide citations to such data or arguments in his or her prior comments, memoranda, or other filings (specifying the relevant page and/or paragraph numbers where such data or arguments can be found) in lieu of summarizing them in the memorandum. Documents shown or given to Commission staff during ex parte meetings are deemed to be written ex parte presentations and must be filed consistent with rule 1.1206(b). In proceedings governed by rule 1.49(f) or for which the Commission has made available a method of electronic filing, written ex parte presentations and memoranda summarizing oral ex parte presentations, and all attachments thereto, must be filed through the electronic comment filing system available for that proceeding, and must be filed in their native format (e.g., .doc, .xml, .ppt, searchable .pdf). Participants in this proceeding(s) should familiarize themselves with the Commission's ex parte rules.
People with Disabilities: To request materials in accessible formats for people with disabilities (braille, large print, electronic files, audio format), send an e-mail to fcc504@fcc.gov or call the Consumer & Governmental Affairs Bureau at 202-418-0530.
For further information, please see the contact(s) for the specific discontinuance proceeding you are interested in as listed in the Appendix. For further information on procedures regarding section 214 please visit https://www.fcc.gov/general/domestic-section-214-discontinuance-service.
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Appendix
1) Applicant(s): Parkland Broadband Telecom, LLC
WC Docket No. 26-163 Comp. Pol. File No. 2157
Link - https://www.fcc.gov/ecfs/search/search-filings/results?q=(proceedings.name:(%2226163%22))
Affected Service(s) - interconnected VoIP services provided through its Nortel OMS 100 switch Service Area(s) - Berks, Columbia, Luzerne, Northumberland, Schuylkill, Snyder, Montour and Union counties in Pennsylvania
Authorized Date(s) - on or after August 29, 2026
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Footnotes:
1/ 47 CFR Sec. 63.71.
2/ 47 U.S.C. Sec. 214.
3/ 47 CFR Sec. 63.71.
4/ See 47 CFR Sec. 63.71(f)(1) (stating, in relevant part, that an application filed by a non-dominant carrier "shall be automatically granted on the 31st day... unless the Commission has notified the applicant that the grant will not be automatically effective.").
5/ Please note that Commission staff may share filed comments with the applicant(s), along with the commenter's contact information, in order to allow applicant(s) to identify affected customers and fully respond.
6/ 47 CFR Sec. 1.1200 et seq.
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Original text here: https://docs.fcc.gov/public/attachments/DA-26-727A1.pdf
Caterpillar Foundation To Give $2.3 Million to Smithsonian in Celebration of America's 250th Anniversary
WASHINGTON, July 14 -- The Smithsonian Institution issued the following news release:
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Caterpillar Foundation To Give $2.3 Million to Smithsonian in Celebration of America's 250th Anniversary
Donation Brings Hands-On STEM Learning Resources to 40 Communities Across America
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In honor of the nation's 250th anniversary, the Smithsonian received a donation of $2.3 million from the Caterpillar Foundation to produce science, technology, engineering, and mathematics (STEM) programming and resources for 40 communities in 21 states over the next three years. With this gift, the Smithsonian Science
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WASHINGTON, July 14 -- The Smithsonian Institution issued the following news release:
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Caterpillar Foundation To Give $2.3 Million to Smithsonian in Celebration of America's 250th Anniversary
Donation Brings Hands-On STEM Learning Resources to 40 Communities Across America
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In honor of the nation's 250th anniversary, the Smithsonian received a donation of $2.3 million from the Caterpillar Foundation to produce science, technology, engineering, and mathematics (STEM) programming and resources for 40 communities in 21 states over the next three years. With this gift, the Smithsonian ScienceEducation Center will provide educators with professional development and hands-on teaching resources, create an AI-focused learning guide and deliver virtual training for teachers across the country.
The donation enables the Smithsonian Science Education Center (SSEC) to expand the newly launched Smithsonian STEAM Schools of Distinction program, a first-of-its-kind Smithsonian program designed to support middle schools and high schools that are taking a systemic approach to integrating STEAM education into their teaching and learning. The program aims to prepare students nationwide for emerging, high-demand careers.
"We thank the Caterpillar Foundation for this gift, which will help us provide tens of thousands of students around the country with the resources they need to engage more deeply in an engaging and high-quality education," said Monique M. Chism, Ph.D., the Smithsonian's Under Secretary for Education. "The work that SSEC will do with teachers, through this gift, will help increase capacity and support the development of the next generation of leaders."
Twenty-four schools will be sponsored to participate in the Smithsonian's STEAM Schools of Distinction. For these schools, the Smithsonian will provide immersive professional learning, ongoing virtual support and access to Smithsonian museums and research centers.
"A solid science education sets students up for a life of success," said Carol O'Donnell, Ph.D., director of the Smithsonian Science Education Center. "Students who receive support in science education tend to perform better across all subjects. The Caterpillar Foundation's gift ensures students across the country will be ready to address the challenges that lie ahead in science, technology, engineering, and beyond."
The Smithsonian's learning guide will include lessons and hands-on activities to help students discover uses of AI in their communities; understand and investigate AI tools used in the STEM workforce; and practice using AI to solve local needs. Finally, the Smithsonian will host virtual training sessions for about 40 communities around the country to provide teachers with the most relevant Smithsonian STEM resources for their classrooms.
"America's 250th anniversary is a moment to support the people and possibilities that will shape our nation's future," said Asha Varghese, president of the Caterpillar Foundation. "The Foundation is committed to enabling pathways for the next generation through expanded access to STEM education, while inspiring individuals to share their time, talent and passion in communities around the world. Together, these efforts help build a more innovative and resilient nation for the generations to come."
More information about the Smithsonian STEAM Schools of Distinction program is on the Smithsonian Science Education Center's website (https://ssec.si.edu/event/Smithsonian-STEAM-Schools-of-Distinction-2026-SPI).
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About the Smithsonian Campaign for Our Shared Future
This gift is part of the Smithsonian Campaign for Our Shared Future, which will secure funds for all Smithsonian museums, education and research centers and the National Zoo in support of a single, bold vision: to build a better future for all. Learn more about Our Shared Future.
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About the Smithsonian Institution's Office of the Under Secretary for Education
The Smithsonian Institution's Office of the Under Secretary for Education (OUSE) advances the Smithsonian's mission to increase and diffuse knowledge through educational leadership, research and collaboration. OUSE works across the Smithsonian's museums, research and education centers to develop and share high-quality educational resources, professional learning opportunities and partnerships that support teaching and learning nationwide. Through its work, OUSE helps connect learners of all ages to the Smithsonian's collections, scholarship, and expertise.
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About the Smithsonian Science Education Center
The Smithsonian Science Education Center, a unit within the Smithsonian's Office of the Under Secretary for Education, is transforming K-12 education through science in collaboration with communities across the globe. The Smithsonian Science Education Center is nationally and internationally recognized for the quality of its programs and its impact on K-12 science education. Learn more about the center on its website.
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About Caterpillar Foundation
Since its founding in 1952, the Caterpillar Foundation, the philanthropic arm of Caterpillar Inc., has contributed to helping improve the lives of people around the world. As a company, Caterpillar works alongside its dealers and customers to build the societal infrastructure needed to make the world run. Caterpillar Foundation focuses on the complementary human; natural and basic services infrastructure needed for individuals to thrive and communities to be resilient. Learn more on the foundation's website and LinkedIn.
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Original text here: https://www.si.edu/newsdesk/releases/caterpillar-foundation-give-23-million-smithsonian-celebration-americas-250th
