James A. Brodie
21 Circle Drive
Plandome Manor, NY

Mr. Jonathan Katz
Secretary, United States Securities and Exchange Commission
450 5th Street, N.W., Washington, D.C. 20549

RE: Rule-Making Petition #4-483,

Dear Sir,

This is a profitable company with 2100 active customers.... They are shutting the lights off; shareholders are being robbed.

BIRMINGHAM, Ala., Oct. 7, 2003 (PRIMEZONE) -- Moore-Handley, Inc. (NasdaqSC: MHCO - News) announced today that its Board of Directors has approved the deregistration of its Common Stock under the Securities Exchange Act of 1934, as amended and the de-listing of its stock from the Nasdaq Small Cap Market. The deregistration will be effected by the filing of a Form 15 with the Securities and Exchange Commission at the end of the month.

William Riley, Chairman and CEO of Moore-Handley, commented that ``the Board took this action to free management from the significant and increasing administrative burdens and expense of remaining a public company, particularly in light of the recent rules and regulations promulgated under the Sarbanes-Oxley Act of 2002. This will allow management to focus on growing the Company's business, which is in the shareholders' long-term interest.''

The Company anticipates continuing to make financial information currently available as necessary to enable its stock to be traded in the over-the-counter market (the ``pink sheets''). Mr. Riley noted that ``given the relatively light historical trading in the Company's stock, the Board determined that delisting from Nasdaq and shifting to the over-the-counter market should not greatly inconvenience our stockholders.''

Certain of the statements contained in this report (other than the financial statements

Here the minority shareholder is noted in the 10-k

LOOK as this....

On March 10, 2003, there were 165 holders of record of our common stock. Since a large number of these holders are nominees, we believe beneficial holders represent a substantially larger number.

We have not paid cash dividends on our common stock as it has been the policy of the Board of Directors to retain all available earnings to support the growth and expansion of our business. The payment of dividends on common stock in the future and the rate of such dividends, if any, will be determined by the Board of Directors based on our earnings, financial condition and capital requirements and subject to certain restrictions under our credit agreement.


Here the SARBOX law is being used against shareholders... HELP. How many of these companies will be allowed to `disappear' before your agency takes action.


James A. Brodie
516 627 2309