Subject: File No. 4-500
From: Wm Michael Reynolds, President
Affiliation: Luminart Corp

May 2, 2005

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

Dear Sir,

Please be aware that our company supports the suggested rule change for short reporting requirements for pink sheet companies.

This is long overdue and necessary for small companies to continue to grow in US markets.


Wm Michael Reynolds
Luminart Corp