Plastic2Oil Inc (PTOI)

[Johnik]

Your share comparison for Mr. Wesson is neither fair nor valid. Your claim:

Wesson now has 187,061 shares according to today's Form 4. He had 826,704 shares on Dec 31, 2010.

You are merging Mr. Wesson's direct and indirect ownership shares for purposes of December 2010 ownership, yet disregarding his indirect ownership shares for purposes of present ownership. How is that a valid comparison?

Perhaps you (oops mistake) acknowledged the distinctive forms of ownership previously, but overlooked them now, I don't know. Assuming that's the case, please take note of column six in Table one of the Form 4.

http://www.sec.gov/Archives/edgar/data/1381105/000121390011006149/xslF345X03/f4jwesson_jbi.xml