From: Art Smith
Sent: August 30, 2006
To: rule-comments@sec.gov
Subject: File No. 4-519


SCE;

The company SDVG has done nothing but lie to the public about all business dealings, there ads they use are FALSE, I have personal knowledge about this company, I had a contract with them!! The truth is easy call Clarksdale M.S. City and state attorney. They were to do a project called Blues alley in Clarksdale, I was to provide the housing, as they have never built any homes and have NO idea how to do so. Fact Mr. O'neal stole money, lied to the city to get building permits so funding would be given, Fact he stole most of the money and never completed anything he made a mess for the city and State. There is NO truth to anything said or done by this company, all there ads to get people to buy stock are LIES. They have cost our government several million dollars in there fraud scenes for personal gain. Please check with any officials regarding this company, THEY MUST BE STOPPED. For a lot more fraud information please feel free to call me.

thanks, Art Smith