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To: upndn who wrote (2893)	8/29/2003 12:42:29 PM
From: upndn	Respond to of 23958

This just crossed my mind, small as it is, don't you suppose the underwriters would have run for the hills if there appeared to be hankie pankie going on with the books considering todays atmosphere on such. 2.5M shares at $10-12 is really a dink deal for the stock floaters, I believe they wouldn't take the risk if things were not on the up and up. Have a nice sunny weekend, and support your beach area gift shops everyone.

To: upndn who wrote (2893)	8/29/2003 1:03:17 PM
From: Ken W	Read Replies (1) \| Respond to of 23958

upndn "No offence and I mean it, but you may have been the last one to the short party @ $11. How much dd did you do before initiating this position. Study the business history not just the secondary issue press release." ROFL!!!!!!!! Now that is funny. I owned the stock at 3.25 and took it to 6.25 (over fair value at present) Yeah, I think I did a little dd on the stock. LOL We could discuss this until the cows come home. You have your opinion and I have mine. If I'm wrong then I'll "mia culpa" all over the place. Time (as always will tell). What makes me think they are cooking the books? Comparisons between last Q. and the previous Q. One without the questionable recognition of rev's and one with. The secondary filing triggered something at the SEC or they would have allowed the filing to go thru a long time ago. Ken