Pursuant to Sanctions Board Decision No. 80, the Sanctions Board denies the request, as filed by Respondents Kwaplah International Trading Co., Inc. and Mr. Sherlock Mahn (respectively, the “Respondent Firm” and the “Respondent Owner,” and collectively the “Respondents”) for clemency from the sanctions imposed by Sanctions Board Decision No. 41 (2010) or reconsideration of this decision.