From: Rick Wittkop
Sent: May 3, 2006
Subject: File No. 4-500

Dear sirs,

I cannot emphasize enough how I am in full support of CEO of "Pinksheets" Mr. Coulson desire to rid the market place of the menace of the manipulative practice of "Naked Shorting", and nondisclosure of Short Positions.

These Market Maker Manipulators are killing American Enterprise as we know it. Investors are losing faith in the Market Place, and it seems to be getting worse...

I hope you will assist Mr. Coulson in his attempts to rid the market place of this menace.


Rick Wittkop