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	<title>Comments on: Overstock.com and naked short selling</title>
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		<title>By: Evidence of Naked Short Selling? Hardly.&#160;&#124;&#160;Sequence Inc. Fraud Files Blog</title>
		<link>http://www.sequenceinc.com/fraudfiles/2008/08/16/overstockcom-and-naked-short-selling/comment-page-1/#comment-183011</link>
		<dc:creator>Evidence of Naked Short Selling? Hardly.&#160;&#124;&#160;Sequence Inc. Fraud Files Blog</dc:creator>
		<pubDate>Sun, 17 May 2009 16:37:31 +0000</pubDate>
		<guid isPermaLink="false">http://www.sequence-inc.com/fraudfiles/?p=1763#comment-183011</guid>
		<description>[...] hat-wearing crew over at Deep Capture thinks they&#8217;ve finally demonstrated an actual case of Naked Short Selling damaging a company.  (They&#8217;ve been asked repeatedly to prove that naked short selling has [...]</description>
		<content:encoded><![CDATA[<p>[...] hat-wearing crew over at Deep Capture thinks they&#8217;ve finally demonstrated an actual case of Naked Short Selling damaging a company.  (They&#8217;ve been asked repeatedly to prove that naked short selling has [...]</p>
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		<title>By: Tracy Coenen</title>
		<link>http://www.sequenceinc.com/fraudfiles/2008/08/16/overstockcom-and-naked-short-selling/comment-page-1/#comment-162969</link>
		<dc:creator>Tracy Coenen</dc:creator>
		<pubDate>Mon, 18 Aug 2008 12:59:10 +0000</pubDate>
		<guid isPermaLink="false">http://www.sequence-inc.com/fraudfiles/?p=1763#comment-162969</guid>
		<description>LOL Peter - You&#039;re complaining because I&#039;m being MEAN by pointing out (again) what a horrible company Overstock is? This is hilarious. 

Newflash for you... My career as a forensic accountant does not dictate that I can only post about economic analysis on my own blog.

You should also know that being a short seller doesn&#039;t make someone else biased. There is no requirement that I be &quot;neutral&quot; on this topic. I am free to express my opinion however and whenever I want, no matter what that opinion might be.

Quit crying like a little girl!</description>
		<content:encoded><![CDATA[<p>LOL Peter &#8211; You&#8217;re complaining because I&#8217;m being MEAN by pointing out (again) what a horrible company Overstock is? This is hilarious. </p>
<p>Newflash for you&#8230; My career as a forensic accountant does not dictate that I can only post about economic analysis on my own blog.</p>
<p>You should also know that being a short seller doesn&#8217;t make someone else biased. There is no requirement that I be &#8220;neutral&#8221; on this topic. I am free to express my opinion however and whenever I want, no matter what that opinion might be.</p>
<p>Quit crying like a little girl!</p>
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		<title>By: Peter Landis</title>
		<link>http://www.sequenceinc.com/fraudfiles/2008/08/16/overstockcom-and-naked-short-selling/comment-page-1/#comment-162967</link>
		<dc:creator>Peter Landis</dc:creator>
		<pubDate>Mon, 18 Aug 2008 12:18:24 +0000</pubDate>
		<guid isPermaLink="false">http://www.sequence-inc.com/fraudfiles/?p=1763#comment-162967</guid>
		<description>Tracy, I continue to find your articles here troubling. You claim to be a forensic accountant but none of this has to do with facts or figures and none has to do with an economic analysis of the naked short sale issue. Instead this seems to be yet another mean spirited blog.

Mr. Brownfield, by his own admission in the blog you referenced, is a fund manager who shorts stocks. That makes him biased and as such you should be clear about that if you are to be considered neutral in all this. I personally have found little truth in the comments made by this indiviual. The opinions formulated by Mr. Brownfield are based solely on financial filings without any analysis of market trade or price discovery.</description>
		<content:encoded><![CDATA[<p>Tracy, I continue to find your articles here troubling. You claim to be a forensic accountant but none of this has to do with facts or figures and none has to do with an economic analysis of the naked short sale issue. Instead this seems to be yet another mean spirited blog.</p>
<p>Mr. Brownfield, by his own admission in the blog you referenced, is a fund manager who shorts stocks. That makes him biased and as such you should be clear about that if you are to be considered neutral in all this. I personally have found little truth in the comments made by this indiviual. The opinions formulated by Mr. Brownfield are based solely on financial filings without any analysis of market trade or price discovery.</p>
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		<title>By: Tracy Coenen</title>
		<link>http://www.sequenceinc.com/fraudfiles/2008/08/16/overstockcom-and-naked-short-selling/comment-page-1/#comment-162920</link>
		<dc:creator>Tracy Coenen</dc:creator>
		<pubDate>Sun, 17 Aug 2008 16:52:54 +0000</pubDate>
		<guid isPermaLink="false">http://www.sequence-inc.com/fraudfiles/?p=1763#comment-162920</guid>
		<description>And you missed these very important comments from daddy in the same article...

&lt;strong&gt;How Patrick Byrne has ruined Overstock.com:&lt;/strong&gt;

&quot;It really went into a ditch,&quot; 

&lt;strong&gt;How Patrick ought to spend his time trying to run Overstock.com:&lt;/strong&gt;

&quot;Naked shorting is Patrick&#039;s deal,&quot; his father replied. &quot;I give him credit for pursuing evil. I think that&#039;s wonderful - but that&#039;s his fight. I would rather him spend his time on getting things right with the company, not on that jihad.&quot; 

You missed my point, but apparently Jack has not. Whether or not naked shorting exists is really secondary to the what&#039;s important at Overstock.com... Huge losses that continue, a completely incompetent CEO, and wasting of shareholder resources on an issue that hasn&#039;t affected the company. 

Patrick can&#039;t prove that naked short selling has damaged Overstock.  But we have all the proof we need that Patrick has run the company into the ground. Even his dad agrees.</description>
		<content:encoded><![CDATA[<p>And you missed these very important comments from daddy in the same article&#8230;</p>
<p><strong>How Patrick Byrne has ruined Overstock.com:</strong></p>
<p>&#8220;It really went into a ditch,&#8221; </p>
<p><strong>How Patrick ought to spend his time trying to run Overstock.com:</strong></p>
<p>&#8220;Naked shorting is Patrick&#8217;s deal,&#8221; his father replied. &#8220;I give him credit for pursuing evil. I think that&#8217;s wonderful &#8211; but that&#8217;s his fight. I would rather him spend his time on getting things right with the company, not on that jihad.&#8221; </p>
<p>You missed my point, but apparently Jack has not. Whether or not naked shorting exists is really secondary to the what&#8217;s important at Overstock.com&#8230; Huge losses that continue, a completely incompetent CEO, and wasting of shareholder resources on an issue that hasn&#8217;t affected the company. </p>
<p>Patrick can&#8217;t prove that naked short selling has damaged Overstock.  But we have all the proof we need that Patrick has run the company into the ground. Even his dad agrees.</p>
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		<title>By: Stan Dogas</title>
		<link>http://www.sequenceinc.com/fraudfiles/2008/08/16/overstockcom-and-naked-short-selling/comment-page-1/#comment-162917</link>
		<dc:creator>Stan Dogas</dc:creator>
		<pubDate>Sun, 17 Aug 2008 16:30:48 +0000</pubDate>
		<guid isPermaLink="false">http://www.sequence-inc.com/fraudfiles/?p=1763#comment-162917</guid>
		<description>You inadvertently missed &lt;a href=&quot;http://www.sltrib.com/business/ci_10094559&quot; rel=&quot;nofollow&quot;&gt;this more recent comment&lt;/a&gt; by Patrick&#039;s father about the jihad:
Jack Byrne said that after much initial skepticism he believed his son was &lt;b&gt;&quot;right all along&quot;&lt;/b&gt; about another thing: a highly public battle and lawsuits with short-sellers and analysts.</description>
		<content:encoded><![CDATA[<p>You inadvertently missed <a href="http://www.sltrib.com/business/ci_10094559" rel="nofollow">this more recent comment</a> by Patrick&#8217;s father about the jihad:<br />
Jack Byrne said that after much initial skepticism he believed his son was <b>&#8220;right all along&#8221;</b> about another thing: a highly public battle and lawsuits with short-sellers and analysts.</p>
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		<title>By: 2manybullshitters@overstalk.com</title>
		<link>http://www.sequenceinc.com/fraudfiles/2008/08/16/overstockcom-and-naked-short-selling/comment-page-1/#comment-162913</link>
		<dc:creator>2manybullshitters@overstalk.com</dc:creator>
		<pubDate>Sun, 17 Aug 2008 11:55:16 +0000</pubDate>
		<guid isPermaLink="false">http://www.sequence-inc.com/fraudfiles/?p=1763#comment-162913</guid>
		<description>have you seen patrick&#039;s interview with cody willard? i suppose cody&#039;s on the shit list now, too, along with all of the others.</description>
		<content:encoded><![CDATA[<p>have you seen patrick&#8217;s interview with cody willard? i suppose cody&#8217;s on the shit list now, too, along with all of the others.</p>
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		<title>By: Jeff Mitchell</title>
		<link>http://www.sequenceinc.com/fraudfiles/2008/08/16/overstockcom-and-naked-short-selling/comment-page-1/#comment-162904</link>
		<dc:creator>Jeff Mitchell</dc:creator>
		<pubDate>Sun, 17 Aug 2008 08:48:53 +0000</pubDate>
		<guid isPermaLink="false">http://www.sequence-inc.com/fraudfiles/?p=1763#comment-162904</guid>
		<description>James Brownfield has been spot on in exposing the naked shorting excuse since day one. Anyone who heeded his caution on NFI saved a bundle of money ( see: http://siliconinvestor.advfn.com/readmsg.aspx?msgid=21273858 ). I always found his posts to be well written and informative.</description>
		<content:encoded><![CDATA[<p>James Brownfield has been spot on in exposing the naked shorting excuse since day one. Anyone who heeded his caution on NFI saved a bundle of money ( see: <a href="http://siliconinvestor.advfn.com/readmsg.aspx?msgid=21273858" rel="nofollow">http://siliconinvestor.advfn.com/readmsg.aspx?msgid=21273858</a> ). I always found his posts to be well written and informative.</p>
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