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Howard Nees used to be a C.P.A. in Miami until he fell in with the wrong crowd, in the process discovering an inner Howard Nees that was dying to come out. He moved to New York City, where he became the city's main peddler of synthetic heroin. Howard confronted the Kingpin at every turn and started a mob war by shooting at his dealers and killing innocent bystanders.

The Kingpin had Microchip kidnapped and sent one of his fingers to the Punisher. He forced the Punisher to take out Howard Nees and shut down his operations, or receive more pieces of Microchip. The men that Howard sent to kill the Punisher were killed by claymore mines. Howard then led an attack on the Kingpin's trucking company but was ambushed enroute by the Punisher, who took out the attacking force and killed Howard.[1]

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