Mansfield-Martin Mng Inc. (fka MCPI)

[The_Pink_Lawyer]

Pink, your "Due Diligence" is faulty.

Your statement that the "REAL float. . . is 70,077,500" is wrong.

Taurus Financial owns a total of 24.5 million shares as stated in the S1/A Registration Statement, which can be found at p. 15. Here is the link: http://www.sec.gov/Archives/edgar/data/1516559/000151655913000015/swchina_forms1a2.htm. Of those 24.5 total shares owned by Taurus, 14.5 million shares were registered in the same S1/A Registration Filing. That S1/A Registration Statement clearly states that Taurus owns "24.5 million shares," will register "14.5" million shares and will leave Taurus with "10 million shares" after the offering (i.e., assuming all the 14.5 million shares are get sold). So please follow - 24.5 million shares total, subtract 14.5 million shares, equals 10 million shares left. Hence you are double-counting and adding an additional 5 million shares attributable to Taurus as "unrestricted" when those shares are part of, and not in addition to, the 14.5 million shares registered in the S1/A Filing.

So to find the REAL float, you must subtract 5 million shares from your calculation, approximately 70.5 million shares subtract 5 million shares as explained above leaves a REAL float of 65.5 million shares.

Then, you attribute MStocks with 1,007,500 of registered free-trading stock. You are in error. As noted in the 8k filing made on November 27, 2012 - MStocks was issued 37,992,500 shares of stock and, further, as explained in the 8k filing, converted a loan made to the company in exchange for an additional 1,007,500 shares of stock, hence retiring the convertible note. This conversion is explained on P.2 of the 8k. Here is the link where this is explained: http://www.sec.gov/Archives/edgar/data/1516559/000151655912000016/swchina_form8k112812.htm. Hence, Mstock owns a total of 39,000,000 shares (not 39,000,000 plus 1,007,500). No stocks belonging to MStocks were registered with the SEC in the S1/A Registration Statement, hence all 39,000,000 shares are restricted.

So to find the REAL float, you must subtract approximately 1 million shares from approximately 65.5 million shares, as explained above, which leaves a total of approximately 64.5 million shares in the real float.

The remaining 370,000, 225,000, and 975,000 you cite I do believe are unrestricted in that those were sold in accordance with the initial S1 Registration Filing made by the company in or about February of 2011 to approximately 40some different individuals (although my memory is foggy on these circumstances as this was so long ago). These shares are already accounted for in the tradable float calculations in that 62.5 million shares were registered in the S1/A Filing of February 11, 2013 and to those 62.5 million shares we would add the 370,000, 225,000 and 975,000 shares for a total of which brings the float to approximately 64.5 million shares (not exactly because I rounded the numbers as noted by the term *approximate*

So you have a REAL float of *approximately* 64.4 million shares and indeed the float is approximately that. THEN the press release from the company must be considered - the company issued a press release dated April 8, 2013. Here is the specific link: http://www.prlog.org/12114087-sw-china-imports-swci-share-structure-update-no-dilution-and-no-reverse-split.html. This news was posted here on I-hub as well as other sources (the news was released on the PRlog site as opposed to Marketwire because the company's Marketwire account was in process of being established and had not been approved - the company's Marketwire account is now approved and subsequent news was released through Markewire). In said press release, the founder and President, Seon Won, stated that "I do not have any intention whatsoever of selling the other 24 million shares within the next 12-months, at the earliest." If you will remember, 24 million of the 62.5 million shares registered in the S1/A Registration Filing of February 11, 2013 belongs to the same Seon Won. So what he is saying through this press release and in his quote is that he is voluntarily decided not to sell any of the registered 24 million shares, even though he can do so lawfully as such shares have indeed been registered. Thus, as further explained explicitly in the press release - those 24 million shares, albeit registered, are "effectively" "off-the-market" by virtue of the fact that Seon Won has voluntarily decided not to sell. The press release specifically uses the term "effectively" to note that Seon Won has stated his public intention not to sell his shares, even though, he may.

Thus, the REAL float is approximately 64.5 million shares, and the "effective" float, i.e., registered shares of approximately 64.5 million minus Seon Won's 24 million shares that he has stated he will not sell, is approximately 40 million shares.

Thank you. I hope that this clarifies your confusion.