Page 21 of the recently released 10K states that "We believe, but cannot confirm, that speculators have engaged in a practice commonly known as a "naked short" sale of our common stock". I believe that FINRA is putting pressure on firms that have older "fails to deliver". A logical conclusion, supported by many shareholders, is that the offshore firms that have large naked short positions from the JAG days are selling additional shares from one account and buying the shares back in the account that they have the old fails.