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	<title>Comments on: Conservatism is no excuse for false financial statements, Overstock.com</title>
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		<title>By: Grant Thornton to SEC: Overstock.com is lying&#160;&#124;&#160;Sequence Inc. Fraud Files Blog</title>
		<link>http://www.sequenceinc.com/fraudfiles/2009/10/27/conservatism-is-no-excuse-for-false-financial-statements-overstock-com/comment-page-1/#comment-184714</link>
		<dc:creator>Grant Thornton to SEC: Overstock.com is lying&#160;&#124;&#160;Sequence Inc. Fraud Files Blog</dc:creator>
		<pubDate>Tue, 24 Nov 2009 22:04:24 +0000</pubDate>
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		<description>[...] if tehre&#8217;s even more going on than that. Overstock has a well-documented recent history of using cookie jar reserves to manipulate their financial statements. I would say it&#8217;s likely that this situation was used by Overstock to mask a number of [...]</description>
		<content:encoded><![CDATA[<p>[...] if tehre&#8217;s even more going on than that. Overstock has a well-documented recent history of using cookie jar reserves to manipulate their financial statements. I would say it&#8217;s likely that this situation was used by Overstock to mask a number of [...]</p>
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		<title>By: Overstock.com: The circus continues&#160;&#124;&#160;Sequence Inc. Fraud Files Blog</title>
		<link>http://www.sequenceinc.com/fraudfiles/2009/10/27/conservatism-is-no-excuse-for-false-financial-statements-overstock-com/comment-page-1/#comment-184671</link>
		<dc:creator>Overstock.com: The circus continues&#160;&#124;&#160;Sequence Inc. Fraud Files Blog</dc:creator>
		<pubDate>Wed, 18 Nov 2009 01:47:31 +0000</pubDate>
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		<description>[...] problem here is simple: Overstock.com has repeatedly tried to use cookie jar reserves to manipulate their financial statements. The auditors said NO. And it will be interesting to see what auditing firm in their right mind [...]</description>
		<content:encoded><![CDATA[<p>[...] problem here is simple: Overstock.com has repeatedly tried to use cookie jar reserves to manipulate their financial statements. The auditors said NO. And it will be interesting to see what auditing firm in their right mind [...]</p>
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		<title>By: Madoff Lesson: Liars Can Thwart an SEC Investigation &#124; TheTradingReport</title>
		<link>http://www.sequenceinc.com/fraudfiles/2009/10/27/conservatism-is-no-excuse-for-false-financial-statements-overstock-com/comment-page-1/#comment-184577</link>
		<dc:creator>Madoff Lesson: Liars Can Thwart an SEC Investigation &#124; TheTradingReport</dc:creator>
		<pubDate>Mon, 02 Nov 2009 03:07:29 +0000</pubDate>
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		<description>[...] Lie, early and often. Lie on your financial statements. Lie in your conference calls. Put aside a &#8220;cookie jar reserve&#8221; to manipulate your [...]</description>
		<content:encoded><![CDATA[<p>[...] Lie, early and often. Lie on your financial statements. Lie in your conference calls. Put aside a &#8220;cookie jar reserve&#8221; to manipulate your [...]</p>
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