From: Jeffrey Powers
Sent: May 17, 2006
Subject: File No. 4-519

Ms. Nancy Morris
Secretary, Securities & Exchange Commission
100 F Street NE
Washington, D.C. 20549

Dear Ms Morris,

As per our previous correspondence vis-a-vis efforts by Pinks Sheets LLC, a privately held concern, to label itself as a flag bearer for "justice" in OTC stock trading, please note that their letter of April 26, 2006 is simply more of the same.

This small, arrogant firm believes that by attaching itself to the spam issue it will be viewed as an infrastructure type company in stock trading.

While we oppose fraudulent spam, you and I both know that Pink Sheets as a flag bearer for justice is in itself a fraudulent premise.

Pink Sheets LLC remains a privately held, minor market entity that is simply attempting to profit from grandstanding moves reminiscent of Jessie Jackson holding himself out as a negotiator of Middle East peace efforts.

Jeffrey Powers