Wrong I just discredited the fact that the link from NASDAQ didn't contain all the Fail to Delivers. SEC overrules the NASDAQ. So SPINNING will not help the facts reported. The Investigation will prove why these Fails continued to appear for months. http://www.sec.gov/foia/docs/failsdata.htm Current Data Download the Current Fails-to-Deliver Data Report for the second half of April 2014 Within the Report Search FRTD 20140416|34960C100| FRTD |292920|FORTITUDE GROUP, INC. COMMON S|0.03 I have no Doubt these are Naked Shorts