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.?