From: James R. Henry
Sent: June 19, 2005
To: rule-comments@sec.gov
Subject: File No. 4-500


I saw the link on Pink Sheets and just had to comment about the investor rip-off/scam that GVRP and the SEC are pulling on traders and investors. They are currently in the process of collaborating, ripping off investors and breaking SEC rules by allowing GVRP to do a planned forward split which sucked in many investors then eliminating the shares. GLUV Corporation then called the split unfair and will pocket all the money while the investors lose their shares. I can’t believe this is happening. This will set precedence for future companies to be able to do the same thing. Build up hype on a forward split – the split goes through – the company releases shares – the company makes profits – then the company refuses to accept the validity of those split shares. Nice scam and the SEC is in on it. Investors lose big!!! I think I may want to start up my own company (shell) and do the same thing. I just hope the SEC backs me on this scam. Many wonder if the SEC is getting a little money under the table for screwing investors and siding with company. I use to think, at one time, that the role of the SEC was to protect investors but that is very far from the truth. In the end the SEC is just another part of government that does not care about the investor. I know now why many oppose the Social Security reform to private accounts. The system cannot be trusted to be fair towards the investor and the investor will always lose in these situations. The system sure is corrupt. I have contacted many on this issue as well as attorney generals and state representatives many of which are watching this situation closely.

An Individual Investor,
James R. Henry