FINAL JUDGMENT AS TO RELIEF DEFENDANT AEON OPERATING, INC.

JOHN F. WALTER, District Judge.

The Securities and Exchange Commission ("SEC") having filed a Complaint and Relief Defendant Aeon Operating, Inc. ("Aeon") having entered a general appearance, consented to the Court's jurisdiction over Relief Defendant and the subject matter of the action; and consented to entry of this Final Judgment without admitting or denying the allegations of the Complaint (except as to jurisdiction); waived findings of fact and conclusions of law; and waived any right to appeal from this Final Judgment:

I.

IT IS HEREBY ORDERED, ADJUDGED, AND DECREED that the $1,276,714 was transferred to the receiver, Krista Freitag, from an account held in the name of WCM Resources, Inc., which account was jointly controlled by defendant Ming Xu and persons associated with Aeon, and that Aeon relinquishes any and all claims to those funds in satisfaction of the SEC's claims against Aeon as a relief defendant in this proceeding.

II.

IT IS FURTHER ORDERED, ADJUGED, AND DECREED that the Commission's claim against Aeon shall be, and hereby is, dismissed.

III.

IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that the terms of the Consent executed by Aeon are incorporated herein.

IV.

IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that entry of final judgment against Aeon is proper under Fed. R. Civ. P. 54(b) because the consent resolves all claims between the SEC and Aeon, and no further matters remain to be adjudicated.

V.

IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that this Court shall retain jurisdiction of this matter for the purposes of enforcing the terms of this Final Judgment.

IT IS SO ORDERED.