Muscle Pharm Corporation (MSLPQ)

[Odessa99]

I will begin by saying that I firmly believed MSLP was going to have had a great Q4. That clearly did not happen; as we all now know. I will not mince words... the revenue for Q4 was a disaster.

That having been said, summing up Q4 '14 as 'it costs them $2 to make $1' demonstrates (to me) a lack of understanding of what much of the money was spent on - new product launch costs.

Let me state it this way. If I was building out a railroad, and I just added some new routes (and associated tracks) in Q4, I would not simply compare the revenue in Q4 against the track build-out costs in Q4 to determine whether there is the potential for greater revenue and profitability down the road. So even if generally accepted accounting principals require MP to expense those millions of dollars in advertising and promotion costs in Q4 (because unlike train track costs, they did not result in the generation of new hard assets) common sense dictates otherwise (from an ROI perspective, where the future value of the current investment is taken into account).

I'll leave it at that, for the time being. And I thank those that sold me some of the thousands of new shares I've acquired today, more than half of which were in the low 3s.

And as always, simply my opinion.

Because it costs them $2 to make $1. And this has been going on quarter after quarter, year after year. They are running out of options.

MSLP