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

In the Matter of                )
                                )
Rebus, Inc.                     )    File No. EB-00-TP-644
                                )
Licensee of Station WTAL(AM)   )     NAL/Acct. No. 200132700003
                                )
Tallahassee, Florida           ) 

                        FORFEITURE ORDER

     Adopted:  February 6, 2001              Released:   February 
8, 2001    

By the Chief, Enforcement Bureau:

                        I.  INTRODUCTION

     1.   In  this  Forfeiture  Order  (``Order''),  we  issue  a 
monetary  forfeiture  in  the  amount  of  one  thousand  dollars 
($1,000) against Rebus, Inc. (``Rebus'') for willful violation of 
Section 11.35(a)  of the  Commission's Rules  (``Rules'').1   The 
violation involved Rebus's failure to have Emergency Alert System 
(``EAS'')  equipment   installed  and   operational  at   Station 
WTAL(AM).

     
                         II.  BACKGROUND

     2.   On August  31, 2000,  an agent  of the  Tampa,  Florida 
Field Office (``Tampa Field Office'') inspected Station  WTAL(AM) 
in Tallahassee, Florida.   During the inspection,  the owner  and 
general manager of  the station  informed the agent  that no  EAS 
equipment had ever been purchased for the station.  Consequently, 
Station WTAL(AM)  has not  been able  to participate  in the  EAS 
program.
      
     3.   On October 30, 2000, the District Director of the Tampa 
Field Office issued a Notice  of Apparent Liability (``NAL'')  to 
Rebus in the amount of $8,000, which is the base amount for  this 
violation.2    On December 4, 2000, Rebus filed a timely response 
to the NAL in which it acknowledges that Station WTAL(AM) had  no 
EAS equipment.   Rebus proffers  that it  had not  purchased  EAS 
equipment for Station  WTAL(AM) for  entirely financial  reasons.  
Further,  Rebus  requests  cancellation   or  reduction  of   the 
forfeiture amount because of its financial condition and provides 
its 1997, 1998, and  1999 tax returns, as  well as its  financial 
statements for the first nine months  of 2000, in support of  its 
request.  





                      III.      DISCUSSION

     4.   For the  years 1997,  1998, 1999,  and nine  months  of 
2000, Rebus had gross  receipts of $162,823; $264,950;  $235,215; 
and  $144,142,  respectively.   Though  Rebus's  gross   receipts 
indicate that  it should  be able  to pay  the forfeiture,  other 
factors lead us to believe  that reducing the forfeiture  amount, 
in this case,  is appropriate.  Rebus  has suffered a  cumulative 
loss of $389,524 since its inception.  It suffered net losses  of 
$46,163 in 1997; $46,831 in 1998; $11,679 in 1999; and $19,013 in 
the first nine  months of 2000.   The corporation's  stockholders 
have lent  it  a considerable  amount  of money.   Further,  upon 
receiving the Commission's Notice of Violation for not having the 
requisite EAS  equipment,  Rebus  had  to  borrow  the  equipment 
because it was unable  to purchase it; and  this it did within  a 
few days after the inspection.  Finally, Rebus has lost the lease 
for its antenna site and estimates a cost of $50,000 to relocate.  
Given Rebus's financial situation, we believe that assessment  of 
the full  forfeiture amount  would impose  a financial  hardship.  
Therefore, we conclude that a reduction of the forfeiture  amount 
to $1,000 is appropriate.


                      IV.  ORDERING CLAUSES

     5.   Accordingly, IT IS  ORDERED THAT,  pursuant to  Section 
503(b) of the Communications Act of 1934, as amended ("Act"), and 
Sections 0.111, 0.311 and 1.80(f)(4)  of the Rules,3 Rebus,  Inc. 
IS LIABLE FOR A MONETARY FORFEITURE in the amount of one thousand 
dollars ($1,000) for violating Section  11.35(a) of the Rules  by 
operating station WTAL(AM) without the required EAS equipment. 

     6.   Payment of the forfeiture shall  be made in the  manner 
provided for in Section 1.80 of the Rules,4 within 30 days of the 
release of this Order.  If the forfeiture is not paid within  the 
period specified, the case may  be referred to the Department  of 
Justice for collection  pursuant to Section  504(a) of the  Act.5  
Payment may be  made by  mailing a check  or similar  instrument, 
payable to the order of the "Federal Communications  Commission," 
to  the  Federal  Communications  Commission,  P.O.  Box   73482, 
Chicago, Illinois 60673-7482.  The payment should note  NAL/Acct. 
No. 200132700003.  Requests for full payment under an installment 
plan should be sent to: Chief, Credit and Debt Management Center, 
445 12th Street, S.W., Washington, D.C. 20554.6

     




     7.   IT IS FURTHER ORDERED that,  a copy of this  Forfeiture 
Order shall be sent by Certified Mail Return Receipt Requested to 
counsel for Rebus,  Inc., Reddy, Begley  & McCormick,  Attention: 
Matthew H. McCormick, 2175 K Street, N.W., Suite 350, Washington, 
DC 20037.

                         FEDERAL COMMUNICATIONS COMMISSION
                    

     
                         David H. Solomon
                         Chief, Enforcement Bureau
           









_________________________

  1    47 C.F.R. § 11.35(a).  

  2    See 47 C.F.R. ' 1.80. 

  3    47 U.S.C. § 503(b); 47 C.F.R. §§ 0.111, 0.311, 1.80(f)(4).

  4    47 C.F.R. § 1.80.

  5    47 U.S.C. § 504(a).

  6    See 47 C.F.R. § 1.1914.