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stockmasterflash

01/09/13 5:54 PM

#31930 RE: RCooper48 #31929

Homeland security

wasn't amused the last time IMDS tried that.

http://www.sec.gov/Archives/edgar/data/790652/000000000005051527/filename1.txt

We note that on page 19 of Amendment No. 1 to your 10-Q for the
quarterly period ended March 31, 2005, filed on July 20, 2005, you
state that in March 2005 you announced that you signed
distribution
agreements for 20 territories, including Iran and Libya. In light
of
the fact that Iran and Libya have been identified by the U.S.
State
Department as state sponsors of terrorism; Iran is subject to
economic sanctions administered by the U.S. Treasury Department`s
Office of Foreign Assets Control (OFAC); and Libya was until
September 21, 2004, subject to OFAC-administered sanctions, please
describe for us the extent and nature of your past, current, and
anticipated contacts with Iran and Libya; advise us of the
materiality to you of your contacts with Iran and Libya;
and
advise
us of your view as to whether those contacts constitute, either
individually or in the aggregate, a material investment risk for
your
security holders