Subject: File No. 4-500
From: Bjorn V Seljevold, CEO
Affiliation: Isbre Holding Corp

May 2, 2005

Jonathan G. Katz
Secretary, Securities Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Mr. Katz

As a director and officer of a pink-sheet traded company (ISBH), I strongly urge you to consider the petition from Pink Sheets to cause the amendment of NASD Rule 3360 and require NASD broker dealers to maintain a record of total "short" positions in all customer and proprietary firm accounts in all publicly traded equity securities as well as report this information to the NASD for public dissemination of the short positions by security. The SEC's action is urgently needed to prevent fraudulent acts, expose market manipulation, promote fair principles of trade and protect investors.

Short selling hurts investors, as well as the companies and as such it is important that we make the OTC market transparent and fairly regulated.


ISBRE-The Worlds Best Drinking Water (R)

Bjorn V Seljevold
Isbre Holding Corp
1810 Byberry Rd Ste E2
Bensalem, PA 19020
tel: 215-639 9350
fax: 215-639-9353
mobile: 917-209-5676

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