Justice BILANDIC delivered the opinion of the court:
This disciplinary action against respondent, Joseph Rosin, began with a two-count complaint charging that he had commingled and converted client funds, and that he also commingled and converted the interest earned on those funds. The Hearing Board found that respondent had commingled but not converted client funds; however, it did not make any findings and conclusions regarding the interest earned on those funds...
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