Subject: File No. S7-19-07
From: David Peters

January 27, 2008

"With all the doom and gloom that Mooney has posted today related to BRLC, I wouldn't be surprised if there's not a single share purchased tomorrow by anyone that came across this message board. Good job. You make my job easier."

The above post was left with regard to Syntax Brillian (BRLC) See link below...

http://messages.finance.yahoo.com/Stocks_(A_to_Z)/Stocks_B/threadview?m=tmbn=24145tid=282267mid=283564tof=2rt=1frt=2off=1

This stock is:

1) Showing suspicious options activity (see $17.50 and $15 puts on a $2.50 stock)
2) On the REG SHO list
3) Listed as having 3,568,131 FTDs with a float of 80.378M shares (latest publicly available data is from 9/28/2007
4) Shorted 20,640,230 shares
5) subject to a short attack which has seen short interest climb by 29.92% or 4,973,065 in a recent 2 week period while on the Reg Sho list How does that happen???

I'll tell you...

Folks like the poster at the top of this message disseminate false information or twist legitimate information and work in concert with Options MM to drive the value if this stock towards zero. Its pretty easy to do when you can naked short the stock (Options MM) with impunity.

There is 1 Hope diamond that is worth somewhere between $200-$250MM. But what value would it have if there appeared to be 20 million Hope diamonds? I think its easy to see why naked shorting whether by hedge funds or options MMs is detrimental to the value of a stock. Its as fundamental as supply and demand.

On 9/4/2007, 574,267 FTDs - Stock price $6.50
On 9/28/2007, 3,568,131 FTDs - Stock price $4.09
Peak FTDs? 9/18/2007 totalling 5,835520 - Stock price $3.79

Now, this is not to say the company is a prince...in many respects you can find warts on this toad but the pattern of manipulation is clear with just this loophole being available to manipulate the price so dramatically. I understand the need to provide liquidity in the market but liquidity is a managed expectation and does trump the need to prevent manipulation of stock values that erode the public and global confidence in our marketplace.

Thank you for your time,
David