out of the probably thousand or so odd items in ptsc's old SEC filings that you could have posted you chose the items in questions, and yet you would like us to believe that nothing in there piqued your interest or made you draw some kind of conclusion? I find that kind of odd.

"Do you recall if our auditors Mayer/Hoffman resigned in or around the time of either letter?" I believe you can find that info in ptsc's old press releases.

"Also, didn't we file a lawsuit against them in San Diego for negligence?" I've neve been aware of any such lawsuit.

" What exactly does our audit committee do and more importantly what should they have been doing?" Let me answer that with a question - do you think if a law firm gives out legal advice that later turns out to be bad advice, executives of a company should have known better than to rely on that advice? Same situation. At the time we were restating our financial statements I believe 10's or even hundreds of public companies were restating theirs because of date manipulations on options. Where were their audit committees? If you are looking for higher standards from a penny stock company than a multi billion dollar public company then I think your view of how things acutally work in this world is a little distorted and maybe you should not be invested in a penny stock.