Subject: File No. S7-12-06
From: Mark Bernhard

July 21, 2006

Just by the fact that I hve been receiving appx 50% of my proxies 2-5 days AFTER the shareholders meetings shows me that there is ZERO accountablility of true ownership of shares with DTC and the actual shareholders. If this is this transparent to me,it should be obvious to you, too.
Guaranteeing the shares deliverable on short sales within 3 business days or a forced buy in backed by fines and penalties if not executed would be a step in the right direction. A full audit of shares at DTC with public transparency would huge. If the problem is fully exposed, the solutions will quickly follow.