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This disciplinary matter is before the Court pursuant to the Report and Recommendation of the special master, James Charles Thornton, who recommends an 18-month suspension with conditions on reinstatement for Respondent Lisa M. Cummings State Bar No. 201865 for her violation of Rules 1.3, 1.4, 1.16 d and 8.4 a 4 of Bar Rule 4-102 d in connection with her representation of two clients in a single matter.

Because Cummings failed to timely answer the properly served formal complaint, the following facts are deemed admitted. In May 2009, Cummings, who has been a member of the Bar since 1996, was retained by two clients to assist them in a business venture. Cummings agreed to create a limited liability corporation and a non-profit corporation for the clients. Although she accepted a check for $2,500 as payment of her retainer and cashed the check, she never sent her clients a receipt or a legal contract for her services, as promised, nor did she ever perform the services for which she was hired. She met with the clients in July 2009, at which time she reaffirmed her obligation to set up the corporations and apologized for the delay in doing so. The clients spoke by phone with Cummings through August 3, 2009, about her progress on their work, but after that she ceased all communication with the clients. Cummings also failed to respond to a certified letter the clients sent to her in October 2009. Eventually, the clients were able to have their work done by another attorney, and they filed a grievance against Cummings. Cummings acknowledged the resulting notice of investigation, but she provided false information in her initial response to the grievance, claiming that she was never hired by the clients to do any work and that the $2,500 check was meant to pay for marketing services to be provided by a third party who was present at the first meeting between Cummings and the clients. When efforts to resolve this matter failed, the Investigative Panel of the State Disciplinary Board issued the formal complaint.

 
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