BUSINESS REGISTRATION DIVISION
DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS
STATE OF HAWAII

TO: MERRILL ROY, KODA FINANCIAL SERVICES CORPORATION, HELPING HANDS INTERNATIONAL USA, LTD.

YOU ARE HEREBY NOTIFIED that a Preliminary Order to Cease and Desist issued by the Commissioner of Securities of the Department of Commerce and Consumer Affairs, State of Hawaii on March 20, 2006 became a Final Order on July 6, 2006 pursuant to Section 485-18.7, Hawaii Revised Statutes.

YOU ARE HERE BY NOTIFIED that pursuant to Section 16-201-23 of the Hawaii Administrative Rules for Administrative Practice and Procedure, Respondents may, within ten (10) days of the last publication date of this Notice on August 2, 2006, move the Commissioner to reconsider the Final Order. Respondents motion shall be filed with the Commissioner and shall state specifically what points of law or fact the Commissioner has overlooked or misunderstood together with brief arguments on the points raised.

Additionally, pursuant to Section 485-23 H.R.S., you may file an appeal with the Circuit Court of the First Circuit of the State of Hawaii in the manner provided in Chapter 91, Hawaii Revised Statutes.

You have the right to retain legal counsel for all stages of these proceedings. Copies of the specific allegations against you are available at the Securities Enforcement Branch, 335 Merchant Street, Suite 205, Honolulu, Hawaii 96813 or telephone (808) 586-2740.

DATED: Honolulu, Hawaii, July 12, 2006.

HENRY K. TANJI
Acting Commissioner of Securities
STATE OF HAWAII
(SB01532682 7/16, 7/23/06)