FINRA Rule 6460

http://www.finra.org/web/groups/industry/@ip/@reg/@notice/documents/notices/p122114.pdf

I think this may explain why you are seeing “Odd” numbers from certain MM’s on EMLL's level 2 (and possibly other L2's). I haven’t had a chance to review all of the information, but I have seen a lot of talk regarding this on other boards. Rule 6460 goes into effect on May 9th, 2011.

Here is an excerpt from page 3:

I am still attempting to gather more info, but hopefully it will be a starting point. If not, then you can completely disregard this. As always, everything is my opinion. Do your own DD!

For all those concerned about the SEC & 15-15D

First off, I apologize to those who read this last week, but here a portion of one of my postings from last week.

I see that some are posting about the form 15-15D and current information. Below is my post from last week, BUT DON’T TAKE MY WORD ON ANY OF THIS. DO YOUR OWN DD. If you are wondering why EMLL filed the 15-15D after saying they were working toward current information, email the OTC Markets. I did. Here is the link they provided me:
http://www.otcmarkets.com/companies-advisors/otc-company-reporting


My take on Up Listing and Termination

There have been a lot of questions surrounding the PR sent on 3-7-11 and why the following day (3-8-11) a 15-15D form was filed with the FCC.

After some digging, I found this page:
http://www.otcmarkets.com/companies-advisors/otc-company-reporting

<<<OPINION>>>The first paragraph of this page says:
“In contrast to securities listed on U.S. stock exchanges, securities may trade in the OTC market whether or not they are registered with the SEC.”

Ok, so now we have something to start with. On 3-7-11, we were told through a PR that the company was working toward current status and the next day (3-8-11), we saw the 15-15D filing. – If you are interested in reading both documents, links are posted at the bottom.

As you continue to read down the page, it says there are
“There are three reporting standards that issuers of OTC traded securities can follow to provide disclosure to investors:”

- The first one is registering with the SEC – filed the 15-15D form, so this one appears to be out.
- International Information Standard – Doesn’t apply
- Alternative Reporting Standard<<<END OF OPINION >>>

The Alternative Reporting Standard says:

<<<OPINION>>>So what do I get from this paragraph?

It starts by saying “When SEC registration is not required”, which based on the first paragraph of the page, I believe that SEC registration is not required and that is why the 15-15D was filed.

The paragraph continues “OTC Markets Group offers the Alternative Reporting Standard for companies who choose to make material information publicly available to investors. Companies following this standard may be on the OTCQX tier or the OTC Pink tier.

Ok, so OTC Markets Group offers the “Alternative Reporting Standard”. Companies following this standard may be on the OTCQX tier or the OTC Pink tier.

---- SIDE NOTE ----
If you want to read about the different tiers, check the OTC Markets website.
OTC MARKETS

<<<BACK TO OPINION>>>
Now the March 7th press release says “the Company is working towards providing full range of disclosures required for the company to be elevated to the "Current Information Tier" on the OTC Markets Group.”

So, what is MY OPINION so far?
- EMLL filed the 15-15D because information with the SEC was not necessary to attain their goal of current information
- They are using the “Alternative Reporting Standard” to achieve the OTC Pink Current Information standard<<<END OF OPINION, FOR NOW>>>

Alright, back to the OTC Company Reporting page:


<<<OPINION>>>
“An Issuer can follow the Alternative Reporting Standard by publishing their financial reports and other material disclosure on the otcmarkets.com website, where it's available to all investors.” Is this available, YES, click here:
EMLL FINANCIALS

This section continues what the procedures are for following the Alternative Reporting Standard. <<<END OF OPINION, FOR NOW>>>

Alright, back to the OTC Company Reporting page one more time:


<<<MY OPINION AND CONCLUDING THOUGHTS>>>
The third point is the most crucial part of all:
“-A company that follows the Alternative Reporting Standard is demonstrating compliance with Federal and State securities laws.”

So, EMLL can TERMINATE THEIR FILINGS WITH THE SEC AND STILL BE IN COMPLIANCE WITH FEDERAL AND STATE SECURITIES LAWS.

MY CONCLUSION
EMLL releases a press release on 3-7-11 saying they are working toward the current information tier. On 3-8-11, the 15-15D is filed because registering with the SEC is not necessary based on their course of action.

EMLL can work through the OTC Markets “Alternative Reporting Standard” to gain compliance through the OTC Markets. Working through the “Alternative Reporting Standard” means the company is in compliance with all federal and state securities laws.
So, EMLL was taking the necessary steps to work toward the current information tier.

This is all my opinion. I hope everyone checks my references and searches for their own to help them come to their own conclusion. I hope this can spark some discussion and I welcome all CONSTRUCTIVE CRITISIM. DO YOUR OWN DD!


REFERENCES

Info for Companies & Advisors — OTC Company Reporting
http://www.otcmarkets.com/companies-advisors/otc-company-reporting

3-7-11 PR Link
http://www.advfn.com/p.php?pid=nmona&article=46764032&symbol=EMLL

3-8-11 15-15D Link
http://www.advfn.com/p.php?pid=nmona&article=46782554&symbol=EMLL

OTC Tiers
http://www.otcmarkets.com/companies-advisors/otcqx-tier

OTC EMLL Financials
http://www.otcmarkets.com/stock/EMLL/financials

Now here’s kool-aid with more crack-pot theories….

Yesterday I posted my theories about why EMLL de-registered and early this morning I posted about why there was a reported increase in outstanding shares. These were all my opinions.

I found that these two posts rubbed some people the wrong way. That was not my intent. If you read though the messages (I realize they are long), I came to my personal conclusion based on the information I discovered in both.

In the first message about the termination filing, I attempted to show that EMLL was taking steps needed to upgrade to the current information tier. In my conclusion I did stated I was disappointed EMLL didn’t explain this process more (at least for me); HOWEVER, I was happy with the answer I discovered and I gained more confidence in the company.

In the second message, I attempted to address the increase in outstanding shares between the September and December reports. MY THEORY shows that there probably was 800 million shares injected into the market since November 2010; however, as I stated I believed this was a “Necessary evil” for the company. Again in my conclusion, IF MY THEORY WAS CORRECT, I stated I would be disappointed EMLL didn’t explain this farther, but ultimately, I was happy with EMLL’s action. MY THEORY also went to show that the authorized share count did not increase under and “Suspicious circumstances” and showed there was no “Cooking the books.”

Alright, so looking at that post with a fresh set of eyes, here are some additional thoughts about my second post. I never said the “D” word when referring to the injection of shares. I don’t believe it was “D.” As I stated, I believed it was a necessary evil – the cost of doing business. I believe the share injection was done to get EMLL, a start-up company, to generate revenue as quick as possible. Here is the addendum: I do not believe EMLL injected any shares in the market for personal gain. I believe all things were done with the business in mind.

I open my interpretations to all CONSTRUCTIVE CRITICISM and would enjoy feedback. You can check my previous posts for both of the afore mentioned messages if you want to read my thoughts.

Alright, so onto my theory for today. Many people are talking about news, or the lack of news.

So here is my question: Does the lack of news or rather PR (right now) actually help EMLL?

<<<OPINION>>>
Yes, believe it or not, I believe the lack of news right now is very beneficial to EMLL. I appreciated the fact we were getting multiple PR’s weekly from the company. I wish all of my investments would give me that much information. I know some people called the news fluff, but I didn’t believe it was fluff and I still appreciated it.

Here is the downfall as I see it. I think the news turned EMLL into a “Flipper’s paradise.” If someone bought 5 million shares at .0007 ($3500 w/o commission) and sold it for .0009 ($4500 w/o commission) they just made $1000.00 minus commission on one trade. Not too bad, especially if they do it multiple times a day over the span of multiple days.

For a few weeks, Khoo was very predictable with his news (Monday / Thursday). Again, I appreciated it, but I also think it helped the flippers make their money. BTW, I am not criticizing flippers – that is how you make your money but for my investments, I prefer the longs.

Recently, the news had “Dried up” causing concern amongst some people. Khoo has released two webcasts over the past two weeks. I actually appreciate these webcasts more because the people who are truly following the company still get updated and the flippers don’t see the little newspaper next to the EMLL, so they are not aware of it. I hope this “Lack” of news helped the flippers move on.

So, my conclusion, yes, I do believe the “Lack” of news is beneficial. We still have had solid volume recently. I believe that the longs are loading, preparing for the “Good stuff” that is forthcoming.

Again I open my interpretations to all CONSTRUCTIVE CRITICISM and would enjoy feedback. This is all my opinion. DO YOUR OWN DD!

My theory about the share structure….

<<<PREFACE>>>
This is not about an e-mail stating the share structure did not change, I request additional information regarding that question at the end of my post.

I know most are thinking (here’s kool-aid, probably drank too much of the kool-aid…)

The links for the both reports referenced in this post are at the bottom of the post.

I have read the numerous posts about share structure issues. After reading these posts, I decided to dig into the financial to try and get some answers.

I am NOT an accountant, do not have a degree in accounting, NOR do I have a degree in a para-legal field. My degree is in something completely different. This is all my interpretation based on my knowledge of words and reading the words in context.

Now that that was said…. I have kind of a “Wild” theory after studying the financials. I may be way off and like all of my posts, this is only my opinion. I welcome any constructive criticism and KEEP IN MIND – THIS IS ONLY MY THEORY AFTER LOOKING AT THE FINANCIALS. MY THEORY IS BASED ON LANGUAGE WRITTEN IN THE FINANCIALS! THIS IS MY OPINION!

I will start by posting part of the report from 9-30-10

September 30th, 2010 Report – Page 3
Plot A:
The company entered into an agreement to acquire 95% interest in the alluvial mining claim located in the Western Region of Ghana, West Africa, known as Plot A. By a mining acquisition dated July 1, 2010 in consideration for US $1,000,000.

Plot B:
The company entered into an agreement to acquire 95% interest in the alluvial mining claim located in the Western Region of Ghana, West Africa, known as Plot B. By a mining acquisition dated July 1, 2010 in consideration for US $1,000,000.

On 6 August 2010, the Company issued 2,000,000,000 shares of restricted common stock to its Chief Executive Officer as compensation for satisfying the Company’s obligations in respect of Plot A and Plot B for the payments totaling US $2,000,000 that were due on July 30, 2010.

<<<OPINION>>>
In the report, they say EMLL purchased 95% of Plots A & B for a total of $2,000,000 and that money was due on July 30th, 2010. Then, on August 6th, 2010, the Company issued 2,000,000,000 shares of restricted common stock to its Chief Executive Officer (Khoo) as compensation (repayment) for satisfying (paying) the Company’s obligations (debt) in respect of Plot A and Plot B for the payments totaling US $2,000,000 that were due on July 30, 2010.

As I read this, here are my thoughts. EMLL (Company) gave Khoo 2,000,000,000 shares for compensation. This occurred on August 6th, 2010 but this report said the $2,000,000 was due on July 30th, 2010. Here is where I will probably lose some people (not because you are unable to follow the post, but you may disagree with my assessment).

Did Khoo “Front” the $2,000,000 for the property and in return the company gave him 2,000,000,000 in trade? Or perhaps a better assessment would be: Did Khoo purchase 2 billion shares from EMLL for $2 million dollars? After studying this language, I believe “Yes,” Khoo purchased 2 billion shares from EMLL for 2 million dollars.

Why do I think this is a POSSIBILITY?
- EMLL entered into an agreement on July 1st, 2010 and the debt was due July 30th, 2010. EMLL probably didn’t have the money to satisfy the debt (especially in that short amount of time). So how do you raise money? Sell shares. But EMLL didn’t have measurable trade volume until the middle of August 2010, so you would have never raised that kind of money by July 30th.
- Khoo had $2,000,000 to pay the debt and in return the company issued him 2,000,0000,000 shares. So, at this point, Khoo is out $2 million but now has 2 billion shares.
- The last paragraph says “as compensation for satisfying the Company’s obligations in respect of Plot A and Plot B for the payments totaling US $2,000,000 that were due on July 30, 2010.” In my opinion, this sentence goes to support my theory. They gave Khoo the shares because he paid for the property. Khoo is an investor in EMLL……

Alright, I hope you are still with me. Please hold all criticism till the end.<<<END OF OPINION, FOR NOW>>>

Back to the reports
September 30th, 2010 Report – Page 4
6. COMMON STOCK
Authorized: 5,000,000,000 shares as of September 30, 2010
Issued and Outstanding: 2,892,110,000 shares as of September 30, 2010

Now, we will move onto the report from 12-31-10
December 31st, 2010 Report – Page 7
“Plot C: The Company entered into an agreement to acquire 95% interest in the alluvial mining claim located in the Central Region of Ghana, West Africa known as Plot C (Kumasko Project) by a mining acquisition agreement dated 15 October 2010 in consideration for US$20,000 deposit and 800,000,000 shares of restricted common stock valued at $0.00035 per share.

December 31st, 2010 Report – Page 7
5. COMMON STOCK
Authorized: 5,000,000,000 shares as of December 31, 2010
Issued and Outstanding: 3,692,110,000 shares as of December 31, 2010

<<<OPINION>>>
First off, no where in the December 2010 report does it say there are still 2,000,000,000 restricted shares – unless I missed it.

In this report, EMLL agreed to pay a $20,000 deposit plus 800,000,000 shares (which works out to be $280,000 at $0.00035) of restricted stock bringing the grand total to $300,000. This would make sense; Plot C is smaller than Plots A & B.

Who is the only one who would have 800,000,000 shares of restricted stock – Khoo. Here again, I think EMLL wanted this property, but they didn’t have $300,000 to pay for the land. Khoo probably didn’t have the money (or the company did not want to issue any more restricted stock), so Khoo said “Here are 800 million of my restricted shares valued at $0.00035 – or $280,000” you can sell them on the market to make your money.

What else happened in November 2010 (November 15th to be exact), EMLL obtained a loan to satisfy the $20,000 deposit for Plot C. Is it possible this is when the share transfer also happened? EMLL gaped at open (.0009 up from .0007), had a high of .0014 and closed at .0011 on November 15th – information obtained from barchart.com.

If you look at the charts from the middle of November 2010 through the first part of December 2010 saw many days with 100 million + volume (some days in the 200’s, 300’s and even 400’s). Prices during that same time period fluctuated between $0.0003 and $0.0014. So, if they were selling the 800 million shares during that time period, they probably made much more than the $280,000 that EMLL “Offered.”

On December 6th, there was one more day with huge volume (668 million +). Is it possible that this was the “Final sell-off?”

So, why would Khoo now give up 800 million shares (which if you went by previous purchase would have been $800,000 dollars)? If you are still following this logic, at this point, I see Khoo having $2.8 million dollars of his own money invested in EMLL.

There are two ways of looking at this (as I see it):
1) Khoo comes from a really wealthy family (or he was independently wealthy) and he can afford to spend this kind of money and not have any type of return for an undetermined amount of time.
2) Khoo had to beg borrow and steal every penny so he could get the cash.

But why would he spend that kind of money? There are two ways of looking at this (as I see it):
1) Khoo believes based off of numbers from other companies that mining in that area believes this is the quickest way to turn EMLL into a profitable company, this will pay off and in the end, he (Khoo) will be come very wealthy.
2) Khoo is a terrible business man and horrible speculator.

IF my theory is correct, it doesn’t matter to me where Khoo’s money came from. Because I’m an investor, I do hope #1 (from the second question) is correct and Khoo is a solid business man…….. I would think all investors would agree with that last statement (regardless if you agree with my theory)…….

Lest we forget Khoo still has 1.2 billion shares in his pocket at this point (assuming my theory is correct). If gold mining comes to fruition, and the stock goes to $0.01, not only will Khoo probably get a big raise (because the company is making money), but he can also convert his shares (1.2 billion at .01 translates to 1.2 million dollars; at .02 translates to 2.4 million, etc.). At that point, maybe there will be a buy-out and not only could Khoo cash in from the sale, but he would still have shares to sell on the market **but that is all speculation for a future time.** If not, Khoo will be out a lot of money. Simple as that right?

To back-track a little, the 800 million shares Khoo “Fronted” (if you follow my theory) would add to the Outstanding Share count increase between September 2010 and December 2010.

--December 2010: 3,692,110,000
- September 2010: 2,892,110,000
---------------------------------------
-----------Difference: 800,000,000

MY CONCLUSION AND ASSESSMENT
- Khoo paid $2,000,000 for Plots A & B in July 2010 and intern EMLL gave him 2,000,000,000 shares of restricted stock in August 2010. Or more likely Khoo bought 2 billion shares from EMLL for 2 million dollars.
- Then the opportunity for Plot C came around. EMLL wanted this, but didn’t have the money, so Khoo said “Here’s 800,000,000 shares, we will say they are worth $280,000 at this time, but when you sell them on the market, you could make more money.
- Volume and PPS spiked from the middle of November through the early part of December.
- The authorized share count remained the same (5 billion); however, the other share counts would have been affected by the injection of the 800 million shares.

If you followed my theory and agree with me, first off, I’m sorry :)
This THEORY is all based on language written in the financials. If I misread ONE WORD, the entire theory could be deemed invalid.

I do think that adding the 2 billion restricted shares was a necessary evil (along with injecting 800 million of those into the outstanding share count) for a startup company so they could be profitable as soon as possible. IF my theory is correct and this how things happened, there may be issues down the road as far as repayment to Khoo. If gold is found, hopefully they will be smart about how they handle the financial aspect and not try to “Cash in” all at once…..

I hope that my theory is right, not for personal notoriety, but to assist with answering some questions. IF my theory is right, I will again be mildly disappointed with EMLL. If this is the way things happened, I wish they would have communicated it through their website. Again, some communication would go a long way to quell investor fears and strengthen overall investor sentiment.

Now that the disappointment and finger wagging is done….. IF my theory is correct, I believe this could be a huge confidence boost for the investors. The CEO has 2.8 million of his own money invested. To me that would show that he would work as hard as possible to succeed which would benefit all investors.

<<NOTE>>I also know there is talk of an e-mail where the recipient (I believe Smilin_B, but don’t hold me to that) was told that the share structure did not change. I didn’t see that message (to be honest after typing this thing, the last thing I was thinking about was looking for that message). If the recipient would post that message so I could review it to either gain added support for my theory or invalidate the entire thing, I would appreciate it (I am being serious, I am not being factious).

If my theory is proven to be invalid, I will ask that it be immediately removed so as not to mislead anyone.

Again, I open this to all CONSTRUCTIVE CRITICISM. Being one person, I obviously have a bias toward myself and my feelings – if I didn’t think I was right based on the information I gathered, I wouldn’t post it. I hope those with contacts at EMLL can help everyone by gathering information to help further the “Community”.

IT IS ALL MY OPINION. DO YOUR OWN DD!

References
EMLL Quarterly Report Ending December 31, 2010
http://www.otcmarkets.com/otciq/ajax/showFinancialReportById.pdf?id=46593

EMLL Consolidated Financial Statements September 30, 2010
http://www.otcmarkets.com/otciq/ajax/showFinancialReportById.pdf?id=44455

Yes, I have asked myself what the one day we were told we were working toward the current information tier and then we filed the 15-15d.

I did some digging and found this (here is my post from earlier today - it is rather lengthy):

http://investorshub.advfn.com/boards/read_msg.aspx?message_id=61777324

If you don't want to take my word for it (which I hope no one does and everyone does their own DD) you can e-mail the OTC Markets - there is a link on the right side of the page, or you can use this address issuers@otcmarkets.com --- (this is the same e-mail address listed on the OTC Markets page).

I have e-mailed them and unfortunately, their e-mails are bound by privacy regluations, so I cannot post them; however, everyone is able to e-mail them.

My take on Up Listing and Non Reporting

There have been a lot of questions surrounding the PR sent on 3-7-11 and why the following day (3-8-11) a 15-15D form was filed with the FCC.

After some digging, I found this page:
http://www.otcmarkets.com/companies-advisors/otc-company-reporting

The first paragraph of this page says:

Ok, so now we have something to start with. On 3-7-11, we were told through a PR that the company was working toward current status and the next day (3-8-11), we saw the 15-15D filing. – If you are interested in reading both documents, links are posted at the bottom.

As you continue to read down the page, it says there are
“There are three reporting standards that issuers of OTC traded securities can follow to provide disclosure to investors:”

- The first one is registering with the SEC – filed the 15-15D form, so this one appears to be out.
- International Information Standard – Doesn’t apply
- Alternative Reporting Standard

The Alternative Reporting Standard says:
<<<OPINION>>>So what do I get from this paragraph?

It starts by saying “When SEC registration is not required”, which based on the first paragraph of the page, I believe that SEC registration is not required and that is why the 15-15D was filed.

The paragraph continues “OTC Markets Group offers the Alternative Reporting Standard for companies who choose to make material information publicly available to investors. Companies following this standard may be on the OTCQX tier or the OTC Pink tier.

Ok, so OTC Markets Group offers the “Alternative Reporting Standard”. Companies following this standard may be on the OTCQX tier or the OTC Pink tier.

---- SIDE NOTE ----
If you want to read about the different tiers, check the OTC Markets website.
OTC MARKETS

<<<BACK TO OPINION>>>
Now the March 7th press release says “the Company is working towards providing full range of disclosures required for the company to be elevated to the "Current Information Tier" on the OTC Markets Group.”

So, what is MY OPINION so far?
- EMLL filed the 15-15D because information with the SEC was not necessary
- They are using the “Alternative Reporting Standard” to achieve the OTC Pink Current Information standard<<<END OF OPINION, FOR NOW>>>

Alright, back to the OTC Company Reporting page:


<<<OPINION>>>
“An Issuer can follow the Alternative Reporting Standard by publishing their financial reports and other material disclosure on the otcmarkets.com website, where it's available to all investors.” Is this available, YES, click here:
EMLL FINANCIALS
This section continues what the procedures are for following the Alternative Reporting Standard. <<<END OF OPINION, FOR NOW>>>

Alright, back to the OTC Company Reporting page one more time:


<<<MY OPINION AND CONCLUDING THOUGHTS>>>
The third paragraph is the most crucial part of all:
“-A company that follows the Alternative Reporting Standard is demonstrating compliance with Federal and State securities laws.”

So, EMLL can TERMINATE THEIR FILINGS WITH THE SEC AND STILL BE IN COMPLIANCE WITH FEDERAL AND STATE SECURITIES LAWS.

CONCLUSION

EMLL releases a press release on 3-7-11 saying they are working toward the current information tier. On 3-8-11, the 15-15D is filed because registering with the SEC is not necessary based on their course of action.

EMLL can work through the OTC Markets “Alternative Reporting Standard” to gain compliance through the OTC Markets. Working through the “Alternative Reporting Standard” means the company is in compliance with all federal and state securities laws.
So, EMLL was taking the necessary steps to work toward the current information tier. I wish they would have given more of an explanation of this. I feel that they really “Dropped the ball” on this. This should have been explained in a PR or a webcast.

I am happy now that I have found these answers and developed this conclusion, but I am still disappointed with the way it was handled. They could have used this as a huge positive for the company, but instead, gave us one PR and then followed with and SEC termination filing. I believe that scared many investors and hurt the company. I do feel that if others read this information and come to the same conclusion I did, it will “Set things straight.” Hopefully EMLL will use this a learing lesson so when things like gold are announce, they do not get lost in investor confusion and concern.

This is all my opinion. I hope everyone checks my references and searches for their own to come to their own conclusion. I hope this can spark some discussion and I welcome all constructive criticism. DO YOUR OWN DD!

REFERENCES

Info for Companies & Advisors — OTC Company Reporting
http://www.otcmarkets.com/companies-advisors/otc-company-reporting

3-7-11 PR Link
http://www.advfn.com/p.php?pid=nmona&article=46764032&symbol=EMLL

3-8-11 15-15D Link
http://www.advfn.com/p.php?pid=nmona&article=46782554&symbol=EMLL

OTC Tiers
http://www.otcmarkets.com/companies-advisors/otcqx-tier

OTC EMLL Financials
http://www.otcmarkets.com/stock/EMLL/financials

Thanks for the welcome!

Hopefully, when people log on here tomorrow and see multiple new posts, it will get some people talking. I would be extremely happy with people posting supporting views and dissenting views (as long as they were constructive and not "We'll be at no bid tomorrow" or "We'll gap to $1.00 in the morning"). There have only been 12 total posts (that weren't deleted) since March 18th (excluding today).

It would be nice to re-introduce people to this board and maybe attract new investors. You never know who has connections to who and could maybe provide some DD to help everyone along.

I believe we could see some accumulation with some type of update. Hopefully this will put the company in some "Long" hands. Then, if we get some solid, substantive information, the company might move and not just turn into a "Flipper's paradise." I've seen that happen all to many times with others.

As always, everything is my opinion. DO YOUR OWN DD!

- Go SPRL

This is my first time posting on this board. I have a small position and wouldn't mind adding to it in the future. SPRL is in an interesting field (I think - My opinion....). I just would like to see something from them.

I was poking around their website tonight (4-4-11), just incase there was something new that I hadn't seen. Under their investor relations tab, there is a link (which is broken) for their 50/50 joint venture in Bashkorstan. As of April 24th, 2011, this news will be 5 years old.

Under their projects tab, I found this:

World markets have seen oil prices rise significantly from under $15.00 U.S. per barrel in 1998 to the $40.00 U.S. per barrel range in 2004. Reasons for the dramatic increase are many and varied which will have a significant impact on world economies if it persists.

Increased prices are supported by:

1. rising demand,
2. low inventories,
3. OPEC strategy,
4. violence in the Middle East, and,
5. insufficient U.S. refinery capacity.

Predicting what direction prices will go in the future is anybody’s guess. Opinions sit at both ends of the spectrum, with some believing that $50.00 a barrel is not far off, with possibilities of $80 per barrel depending on terrorist action, while others believe that current prices are an overreaction to current conditions, and while it will not collapse, prices should settle in the $30 range.

PLEASE DON'T MISUNDERSTAND ME

I am not a "ba$her." As I said before, I would just like to see something from them.

I know a few posters on here talk about having some communication with the company..... Maybe someone can pass the message along. I am not asking for a "PR Blitz" or anything like that, just maybe an updated website, a few pictures, or even a quick webcast posted on Youtube. I don't expect something flashy, something expensive or something with Hollywood quality production values. For example, another company I am in recently released a video on Youtube. It was a picture of the company logo and a picture of the CEO in a polo with about 3 minutes of talking.

I think there is a lot of potential in this field and would like to hear something from the company. I think a few basic moves would get this board talking.

Hopefully this message will get some on this board talking.

- Go SPRL

As with anything I post, it is all my opinion. DO YOUR OWN DD!

Why do people make fun of others?
Insecurity or needed the feeling of superiority and jealousy

Why is this allowed to continue? Most of us are here to discuss the pros & cons of EMLL. We have people who post supporting views and dissenting views, but most have a civil discussion no matter which side they are on.

Criticizing someone's appearance or lack of mental ability -- which in and of itself is a subjective observation -- brings into serious question (at least in my mind) why this is allowed to continue...... My subjective observations of these comments are they are hurtful, baseless and slanderous.

I hope the moderators are aware of this and can take action on these baseless allegations. I believe they will as they have taken action in the past.

People criticize EMLL for not being transparent enough, so the release PR. “But those PR’s are all fluff”…... So the CEO puts out two webcasts, where he answers questions posed by potential investors. “But the webcasts look cheap, the CEO isn’t wearing a suit and tie and he didn’t attend the world’s foremost finishing school to perfect his English; therefore he has no validity”

In my opinion UNACCEPTABLE!

I personally appreciate the information presented by the company and more specifically Khoo. I feel that EMLL is on the right track as far as a startup company and feel they have bright future ahead of them.

To conclude this post, this is all subjective information. I feel baseless attacks against the company are unwarranted and I appreciate all the information EMLL provides. IT IS ALL MY OPINION.

- Go EMLL

El Maniel 2nd Webcast

• Thanks shareholders
• Purpose of webcast is to address shareholder concerns

• STAMPS (:45)
o Prior to entering 70 / 30 joint venture with collection owner an evaluation was made May 13, 2010
------- (There are two sheets of paper shown during this portion of the webcast with “stampview.com” on top and Alan C. Anderson (516) 756-0167 – or – Cell (516) 967-9870 – or – alan(at)stampview.com)
o Collection was assessed at $4,250,000 (based on Euro conversion rate at that time)
o There was a loan offer against the stamp collection, but did not pursue because the terms were not favorable

• OIL TERMINAL (1:28)
o Working with the previous owner with regard to the shares option and the outcome has been very positive
o Formalizing into an amicable arrangement which releases the company from the initial obligations – to move on with future plans

• IN-HOUSE CAPITAL (1:54)
o Have capital earmarked for ongoing projects
o However, like previous replies to shareholder inquiries, working capital was derived from capital markets and was completely utilized to secure opportunities to the company and bringing value to shareholders, long term growth & exponential returns

• AUTHORIZED SHARES (2:22)
o Remain the same 5,000,000,000
o No plans to increase this
o No plans for a reverse split
o Share structure is periodical updated in financials
o Look at financials for details

• UPLISTING (2:42)
o Working toward current information tier on the OTC Markets
o Working toward greater transparency & enhancing shareholders value

• GENERAL COMPANY INFO (2:55)
o Continue to bring growth to the company
o By developing each and every opportunity toward long term benefits

• GOLD (3:08)
o Gold trading arm already in pilot action
o As we become a revenue generating company this month
o Updates on plots A & B are forthcoming

Here is a rough outline of what I was able to gather from the 2nd webcast. If I omitted something, please reply to this message as to further benefit all investors and potential investors. I tried to summarize the webcast as much as possible. The above is just the summary I was able to get from the webcast.

As always, everything I say is my opinion. I am not telling you to do anything!

Here are average numbers for the companies listed on the CUSIP’s to be exited from CNS form from March 18th. I am in no way “Plugging” any of these companies, rather, using them for ILLUSTRATION ONLY. I compared the two weeks prior to and two weeks following the listing on this form. Some of the companies had news, some didn’t. If you are interested in these companies, go to the dtcc link below and you can get the company info. Again, the purpose of this post is not to “Plug” any of these companies, but rather offer up some comparables. I apologize for the length; however, with the inability to add any formatting, this is the best I could do on short notice. I feel this data is necessary to show there is still movement after this form.



MW**
Average Open
0.02036
Average High
0.02847
Average Low
0.0142
Average Last
0.02251
Average Volume
2,249,140

*****AFTER*****

Average Open
0.01684
Average High
0.01975
Average Low
0.01548
Average Last
0.01869
Average Volume
579,760
Average Shorting
308,628


WW**
Average Open
0.006
Average High
0.006
Average Low
0.006
Average Last
0.006
Average Volume
1,525

*****AFTER*****

Average Open
0.006
Average High
0.006
Average Low
0.006
Average Last
0.006
Average Volume
2,700



MN**
Average Open
0.00013
Average High
0.0002
Average Low
0.00011
Average Last
0.00015
Average Volume
53,057,142

*****AFTER*****

Average Open
0.00014
Average High
0.00017
Average Low
0.00011
Average Last
0.00015
Average Volume
61,354,250



AM**
Average Open
0.00442
Average High
0.00468
Average Low
0.00429
Average Last
0.00456
Average Volume
1,329,600

*****AFTER*****
Average Open
0.00422
Average High
0.00507
Average Low
0.00424
Average Last
0.00482
Average Volume
4,980,480



No data from CH**, PG**, SR**. CD** was revoked and hadn’t traded since 2-4-11.

The above numbers are based on facts obtained from barchart.com. One thing I found interesting was comparing the SHO daily files after the announcement (link at bottom) some days the entire volume (yes, 100%) of certain stocks was short volume. Example: Total volume: 76,404,898 Short volume: 76,404,898. I am not familiar with those companies and cannot speak anything about those number, other than that is what is posted on their files.

With all of this being said, I do not believe this is a bad thing for EMLL. The companies that had numbers before have numbers after. Most of the 4 companies listed above released news. EMLL continues to release news and has proven assets. I cannot speak for the afore mentioned companies, but most in the pinky world don’t have ¼ of what EMLL has. I think we will just have to wait and see how EMLL reacts to this Monday morning. I agree with one of the previous posters that there probably will be some panic selling, but I believe the longs in EMLL are strong and will not have a knee-jerk reaction to this news.

I found a link (listed below) from justanswer.com. It provided some information. I don’t know if it will be helpful to anyone and I cannot speak to the validity of the information, I just though it an interesting read.

This post is all my personal opinion and I hope it can answer some questions for someone.

REFERENCES
www.dtcc.com/downloads/legal/imp_notices/2011/nscc/a7182.pdf
www.barchart.com
www.justanswer.com/finance/4olnl-hello-i-question-relating-securites-trading.html
regsho.finra.org/regsho-March.html

Thank you Le2dynasty for the work that you and others do!

I appreciate your (and other’s) positive outlook about the stock on this board. As I said earlier, I also appreciate the constructive criticism from some on this board.

My previous post was not an attack on the regular’s here, but rather the “Fly by night” crowd that seems to be showing up. I know some say that the ba$her$ and pumper$ are a good thing because it means a stock is going to move.

My only concern is I don’t want people who are new to iHub, who have researched EMLL and decided it is a good buy to be scared away by baseless attacks on the company. I also want those same people to understand they can bring genuine concerns to the table. Weak hands can be manipulated easily for better – or worse.

As I stated before EMLL has proven assets (check out the stickies on this board). Most pennies cannot provide ¼ of those proven assets. I feel EMLL is a solid investment. Are there questions, yes, but aren’t there questions about every company? I personally feel that the positive far outweigh the negatives with EMLL. I feel there is a bright future here and I am glad to be a part of it.

As always, do your own DD. I am not a licensed investor, nor do I want anyone one to invest / sell based on my decisions.

-GO EMLL

An open letter:

The one thing I have noticed about this board is there are many people who have a diverse opinion about this company. If you are truly concerned about EMLL, please post VALID questions. There are many people on this board who post both positives and negatives about this company. We are a community of investors. The difference is many people post CONSTRUCTIVE CRITICISM when they disagree with something EMLL has done / is doing.

Constructive criticism is essential to almost anything. Some may argue that constructive criticism is as important (if not more important) than positive information. If we are doing something well, great, but how can we improve where we are lacking to help improve everyone’s understanding.

Within the last few days some may say constructive criticism has helped investors gain a better understanding of why EMLL is trading the way it is.

Please don’t say in one breath “$©AM” and in the same breath say “I just purchased XXXX shares.

If you feel this is a $©am, then don’t invest. Use your time, talents and DD (based on facts) to prove to current / potential investors this is not a good investment. If you feel this is a solid buy, please tell us why (again, based on facts).

Me personally, I would not consider a blog posting by a blogger (whose alias was created the same day the post was posted and that poster hasn’t logged in since) as reliable DD. You can type a word or combination of words into your favorite search engine and you will get a return.

The information you read on the internet should come from more than one source. YOUR INVESTMENTS ARE YOUR RESPONSIBILITY. When you do a scavenger hunt, they don’t place all the items in front of you in a neatly wrapped package and say “Here you go.”

Don’t run at me with your hair on fire saying “We will be at .0001 in no time” or “We will be at $3.00 by tomorrow.” These short statements with no factual support will destroy any credibility you have and will not help anyone reading this board gain an understanding of where EMLL is heading.

After doing MY research, I personally feel that EMLL is a good investment. As always, do your own DD. I am not a licensed investor, nor do I want anyone one to invest / sell based on my decisions.

EMLL has confirmed assets
- 20% Bank ownership
- Multiple gold plots
- Oil facility
- Stamps
Along with regular PR’s updating what the company is doing.

If you would like to debate these assets and any issues with EMLL, I’m sure many people would be happy to have an open discussion. I believe a solid pro / con discussion is already in progress on this board. I also believe the moderators on the EMLL board do a good job of filtering baseless claims (both negative and positive) because they do not further any discussions. I hope that this helps both new investors and potential investors gain a better understanding of the larger picture of how this board operates.

There, I have said my peace and it is all my opinion….

This is my first post on this board; however, I have been following since February when I got in at .0004 and haven't looked back. I am looking forward though and hoping I can get more funds to clear soon before this shoots up!!!! :)

As I have been following this board, I have noticed that there are posts (from a specific poster.....) refering to EMLL being in default with the Nevada SOS.

If you click on these links, yes, it does show EMLL in default *** HOWEVER *** if you scroll to the bottom of the page, they still list Barbara Tejeda in all postitions.

Correct me if I am wrong, but Barbara Tejeda no longer is involved with the company. Therefore, just because the company (or previous company) is listed as being in default; DOES NOT MEAN the current company is in default.

This is not a personal attack. I do however feel that if this type of information is being posted, there should be questions about it -- in my opinion, that is part of DD. If I am the only one who misunderstands the SOS website and I am corrected, then the person who corrects me will have used my mistake and turned it into a learing lesson; however, if I am correct, I believe it would be irresponsible to continue posting this misleading information so as not to confuse possible investors.

- GO EMLL