Why is it that failed cases that the SEC has brought in which they have lost are so hard to find? It's probably because there aren't very many. But in this particular case--USXP, you'll recall--the judge had no problem whatsoever with the SEC's evidence. And are you saying that the SEC just made up entries from USXP's master shareholdes' list? <A HREF="http://i7.tinypic.com/6fyo3nb.jpg" target="_blank">http://i7.tinypic.com/6fyo3nb.jpg</A>