NeoMedia Technologies, Inc (NEOM)

[yellowjacket]

Hint: Suggest you focus again on the Series C balance change between 6/30/09 and at 9/30/09 and then look at the delta in Paid-in-Capital balance. Keep in mind YA was converting shares well below a penny (par value)...and got called on this. Me thinks they 'adjusted' for this 'mistake' and bought the bullet by backing into the adjustment and (re)accounting for these prior conversions at 1¢ vice subpenny--now there is less potential dilution going forward as a result. Why were there so few new shares added to the O/S in this 10-Q?? YJ.