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KuChing

12/27/07 3:02 PM

#1070 RE: lucky, mydog #1069

Are you ignoring the letter to shareholders dated 9/12/07?

See below:

http://www.bentleycommerce.com/page/page/4728076.htm

Yes, we are in case 1) of the two possibilities that I listed. If nothing changes or if the Bentley Board of Directors do not follow through with filing Form 10, then that is it, and you are right.

However, you seem to ignore the Bentley letter to shareholders, sited above, in your responses. If you have read it, is there some reason that you think that case 2) is not going to happen?

Like I said, my read is that the matter is entirely in the hands of the Bentley Commerce Corp. Board of Directors to follow through with the plan outlined in their letter. I also believe that given the current state of affairs, the situation is actually very optimistic.

Bentley has acquited a new company (RFN), that seems to have the potential of growing towards profitability. They suggest in their letter that we will all be a part of that new and growing venture. There is a very positive scenario ahead for us if things go well. Compared to case 1), we are fortunate to have something to hope for.

So let’s have a Happier New Year