Subject: File No. S7-28-04
From: William S. Scott, Esquire
Affiliation: The Scott Law Firm, P. A.

September 22, 2004

The exchange of opinion will be inhibited.

A large number of comments from the SEC will leave the impression that the issuer did not intend to do a good job.

In the guise of transparency, the SEC will now be the author of offering documents.

Big brother is becoming bigger.