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

January 20, 2008

SETTLEMENT DATE CUSIP SYMBOL QUANTITY (FAILS) DESCRIPTION PRICE
20070904 87163L103 BRLC 574,267 SYNTAX-BRILLIAN CORPORATION 6.5
20070905 87163L103 BRLC 616,243 SYNTAX-BRILLIAN CORPORATION 6.8
20070906 87163L103 BRLC 633,685 SYNTAX-BRILLIAN CORPORATION 6.66
20070907 87163L103 BRLC 732,406 SYNTAX-BRILLIAN CORPORATION 6.64
20070910 87163L103 BRLC 870,464 SYNTAX-BRILLIAN CORPORATION 6.69
20070911 87163L103 BRLC 538,148 SYNTAX-BRILLIAN CORPORATION 6.8
20070912 87163L103 BRLC 521,050 SYNTAX-BRILLIAN CORPORATION 6.29
20070913 87163L103 BRLC 579,071 SYNTAX-BRILLIAN CORPORATION 6.13
20070914 87163L103 BRLC 1,018,180 SYNTAX-BRILLIAN CORPORATION 4.01
20070917 87163L103 BRLC 1,652,267 SYNTAX-BRILLIAN CORPORATION 4.11
20070918 87163L103 BRLC 5,835,520 SYNTAX-BRILLIAN CORPORATION 3.79
20070919 87163L103 BRLC 5,272,988 SYNTAX-BRILLIAN CORPORATION 3.72
20070920 87163L103 BRLC 5,143,342 SYNTAX-BRILLIAN CORPORATION 3.82
20070921 87163L103 BRLC 4,829,029 SYNTAX-BRILLIAN CORPORATION 4.15
20070924 87163L103 BRLC 4,946,130 SYNTAX-BRILLIAN CORPORATION 4.26
20070925 87163L103 BRLC 4,573,498 SYNTAX-BRILLIAN CORPORATION 4.11
20070926 87163L103 BRLC 4,104,135 SYNTAX-BRILLIAN CORPORATION 4.08
20070927 87163L103 BRLC 3,660,519 SYNTAX-BRILLIAN CORPORATION 4.1
20070928 87163L103 BRLC 3,568,131 SYNTAX-BRILLIAN CORPORATION 4.09

As the above information shows, the larger FTDs the lower the price of the stock. Please address this obvious loophole known as the Options MM exception and provide the benefits alluded to by the LONG-Sale requirements.

Cutting and pasting this data into the form gives a bad appearance in terms of format. To review the data just copy and paste into an Excel document.

As an additional request I would like to see the real-time data surrounding FTDs rather than only seeing data from 4 months previous.