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                           Before the
                Federal Communications Commission
                     Washington, D.C. 20554


In the Matter of                 )
                                )    File No. EB-03-IH-0555
Milton Goodman                   )    NAL/Acct. No. 200432080302 
                                )    FCC Account ID No. 
Notice of Apparent Liability     )    0501643234
for Forfeiture                   )    FRN 0009415233




                  MEMORANDUM OPINION AND ORDER

Adopted:  January 14, 2005                   Released:  January 
14, 2005

By the Chief, Enforcement Bureau:

I.   INTRODUCTION

     1.   In this  Memorandum Opinion  and  Order, we  grant  the 
request  of  Milton Goodman  to  cancel the  Notice  of  Apparent 
Liability  for   Forfeiture  (``NAL'')  issued  against  him   on 
September 14,  2004.  The NAL proposed  a monetary forfeiture  in 
the  amount of  $10,000  for Mr.  Goodman's apparent  failure  to 
respond fully  and in writing to  a directive of the  Enforcement 
Bureau (``Bureau'').1

II.  BACKGROUND

     2.   On September 14, 2004, the Bureau released the NAL, 
finding Milton Goodman, an applicant in two Commission 
narrowband PCS spectrum auctions,2 apparently liable for a 
monetary forfeiture in the amount of $10,000 for apparently 
willfully violating a Commission order by failing to respond 
fully and in writing to a Letter of Inquiry (``LOI'') from the 
Bureau.  That LOI had directed Mr. Goodman to provide certain 
information and documents concerning his participation in these 
auctions and his communications during the auctions with another 
applicant in the auctions.3  The NAL found that Mr. Goodman had 
willfully failed to respond the LOI, in violation of the 
Bureau's directive to do so.4

     3.   On October 15, 2004, Mr. Goodman responded to the NAL.5  
He requests that the proposed forfeiture be cancelled and 
asserts that he is financially unable to pay any forfeiture 
amount.  In support of this claim, Mr. Goodman has submitted 
documentation and sworn affidavits demonstrating that he is 
currently unemployed, dependent on his brother for financial 
support, and lives on an income of less than $500 per month, 
with monthly bills meeting or exceeding his income.  

     4.   Based on our review of the financial documentation 
provided, we conclude that payment of the proposed forfeiture 
would impose financial hardship on Mr. Goodman.  In view of Mr. 
Goodman's extreme financial distress, cancellation of the 
$10,000 forfeiture assessment is warranted.6 

IV.       ORDERING CLAUSES

     5.   Accordingly, IT IS ORDERED that, pursuant to section 
503(b) of the Communications Act of 1934, as amended, and 
sections 0.111, 0.311 and 1.80(f)(4) of the Rules,7 the 
forfeiture in the amount of ten thousand dollars ($10,000) 
proposed in the September 14, 2004, Notice of Apparent Liability 
for Forfeiture issued to Milton Goodman IS CANCELLED. 

     6.   IT IS FURTHER ORDERED that a copy of this Memorandum 
Opinion and Order shall be sent by First Class and Certified 
Mail Return Receipt Requested to Milton Goodman, 342 West 71st 
Street, New York, New York 10023.

                         FEDERAL COMMUNICATIONS COMMISSION


     
                         David H. Solomon
                         Chief, Enforcement Bureau


_________________________

1 Milton Goodman, Notice of Apparent Liability for Forfeiture, 19 
FCC Rcd 18119 (Enf. Bur. 2004) (``Goodman NAL'') .
2 The Commission's September 24-26, 2003, Narrowband PCS Spectrum 
Auction (``Auction  No.  50'')  and the  September  24-25,  2003, 
Regional Narrowband PCS Spectrum Auction (``Auction No. 51'').
3 See Letter from William D. Freedman, Deputy Chief, 
Investigations and Hearings Division of Commission's Enforcement 
Bureau, to Milton Goodman, dated May 3, 2004.  
4 Goodman NAL at ¶ 6.
5 See Answer To Notice Of Apparent Liability For Forfeiture dated 
October 12, 2004 (``Answer''); Request To Vacate, And Set Aside 
Apparent Liability for Forfeiture dated October 12, 2004.
6 See Thomas A. Brothers, Memorandum Opinion and Order, 17 FCC 
Rcd 26125 (Enf. Bur. 2002); Rainbow Honolulu Licensee of Station 
WPKK857, Memorandum Opinion and Order, 19 FCC Rcd 17705 (Enf. 
Bur. 2004); Renaissance Radio, Inc., Memorandum Opinion and 
Order, 19 FCC Rcd 10494 (Enf. Bur. 2004); Pembina Emergency 
Services, Memorandum Opinion and Order, 15 FCC Rcd 8467 (WTB 
1999).
7 47 C.F.R. §§ 0.111, 0.311, 1.80(f)(4).