The order dismissing the indictment against BBF Liquidating, Inc. is reversed. The district court is directed to reinstate the indictment.

The question is whether a dissolved California corporation can be federally indicted after dissolution. Here the district court seems to have followed United States v. Safeway Stores, Inc., 10 Cir., 140 F.2d 834.

However, generally we elect to follow United States v. San Diego Grocers Association, Inc., S.D.Cal., 177 F.Supp. 352, which reaches an opposite result from Safeway, supra.

We take San Diego Grocers Association to be a holding that a dissolved California corporation has the same vitality for all criminal prosecutions as it does for civil actions.