Subject: File No. S7-27-15
From: Jamesp P Ferguson, 9752220
Affiliation: None

January 26, 2016

Transfer agent need to be more responsive to their respective duties and held accountable for there actions. Such as in a ticker, gncp according to my records it is way over sold and billions of shares have been NAKED shorted.. A new name was issued and cusip number. And they can't account for all the shares it needs to be looked at. By your agency something is wrong here