Per Curiam.
Upon review of the record and the objections filed by respondent, we concur that clear and convincing evidence establishes his violation of DR 9-102(B)(4). Respondent learned of Brooks's failure to return Thomas's overpayment of $13,956 in 1991 and is accountable pursuant to Gov.Bar R. III(3)(B) and (C)
However, we do not consider respondent's failure to admit or apologize for his wrongdoing a sufficient basis...
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