From: Dick Forsman [forsman@bellsouth.net]
Sent: December 12, 2003
To: rule-comments@sec.gov
Subject: File No. S7-23-03


Please help put an end to this practice. I have invested in two companies that have been hurt by this practice; Lifeline BioTechnologies (LBTT) and Sungold Entertainment (SGGNF.OB). This has also made it very difficult for me to get stock certificates issues through my on-line broker Harris Direct.

Manipulation of stock prices using this technique should be treated at least as harshly as insider trading violations because it hurts many investors as well as the companies themselves.

Thank you.

Richard D. Forsman