Here’s one, and there are plenty of others — https://www.sec.gov/comments/s7-18-21/s71821-20145058-309745.pdf RMS posted this at least once to you, so I thought the question answered. Also, again, why should I answer your questions when you don’t answer mine? Of course the SEC is aware of cellar boxing and has published documents about it, because it exists and is of concern to small companies and shareholders under attack by organized shorting of their shares. CELLAR BOXING IS A FACT $$$KEGS$$$