Jay, you're not following. Let me restate:
MOSKOWITZ is the only person who could have authorized the issuance of the 2.5 BILLION shares - they are legal RESTRICTED shares.
They are ILLEGAL because they were sold into the market illegally when they were still legally restricted.
The 2.5 billion shares are real shares - it is just that those shares were traded illegally.
The underlying point are:
(1) those 2.5 BILLION shares were only issued because MOSKOWITZ provided corporate board resolutions to raise the AS and to issue 2.5 billion new shares;
(2) only MOSKOWITZ could have provided the email confirmation(s) to the TA to issue those 2.5 billion shares;
(3) the Bomart letters came from MOSKOWITZ's fax and the letters bear his characteristic capitalization and punctuation errors that are found in his emails and submissions to the NY Tax Court, among others - indicating that MOSKOWITZ is also the author of the Bomart letters which were used to delegend the shares;
(4) in addition to the Bomart "legal opinion" letters, the CFO MOSKOWITZ also needed to provide the TA with additional documents re: the origination and date of the consideration given to the Company for the initial issuance of the shares to support the Bomart letters (i.e. underlying convertible note, subscription agreement, warrant exercise agreement, etc.); AND
(5) the TA would AGAIN contact CFO MOSKOWITZ by email to confirm that the attorney letters were correct and that the company did not dispute the delegending of those shares.
So, it is impossible for MOSKOWITZ not to have been responsible for the issuance and subsequent delegending of those 2.5 BILLION shares.
