I would start with ABC first, that way you have the whole alphabet to work through to scam people. You ever watch that show American Greed? How come it never shows Wall Street MMs on there? I forgot, they scam people legally!
I've thought STRONGLY about doing the same thing. Not for the money, but just to set a precidence that it's POSSIBLE in this day and age to be a pinksheet company and NOT exist for the sole purpose of finding suckers to fill your wallet with easy cash and disguise the REAL reason you're a publicly traded company.
Crap - Market Makers heart's would probably give out if one actually EXISTED anymore!