Bayport International Holdings Inc. (BAYP)

[Lochan]

Personally, I would be very surprised to see anything filed and posted this week.

I am concerned about the statement that ultimately Jim Porter decides what is best for the Company when it comes to filings. The reason why an independent CPA is called upon is to compile the information provided to him in the form of unaudited financial statements and to present an opinion thereon which is not influenced by management, even though the information he has to work with IS the representation of management. Although other accountants may have had a hand in gathering financial information, it is the lead accountant who will sign off on the report, so he has the final say as to what will be stated in the financials.

Jim Porter has a lot of work to do to repair his reputation. The misleading PR's that were issued months ago were approved by Jim Porter. He had the final say as to their content. As far as future PR's are concerned, I think it would be wise for Bayport's corporate attorney to be given the final say in order to protect shareholders from future misrepresentation.