Courtside Products, Inc.

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.

SECURITIES EXCHANGE ACT OF 1934
RELEASE NO. 51087 / January 28, 2005

The Securities and Exchange Commission announced the temporary suspension, pursuant to Section 12(k) of the Securities Exchange Act of 1934 (the "Exchange Act"), of trading in the securities of Courtside Products, Inc ("Courtside"), of Spokane, WA at 9:30 a.m. EST on January 28, 2005, and terminating at 11:59 p.m. EST on February 10, 2005.

The Commission temporarily suspended trading in the securities of Courtside because of questions that have been raised concerning Courtside's reliance on Rule 504 of Regulation D of the Securities Act of 1933 in conducting a distribution of its securities which failed to comply with the resale restrictions of Regulation D. Courtside, a company that has made no public filings with the Commission or the NASD, is quoted on the Pink Sheets under the ticker symbol CSDP, and has recently been the subject of spam e-mail touting the company's shares.

The Commission cautions broker dealers, shareholders, and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by the company.

Further, brokers and dealers should be alert to the fact that, pursuant to Rule 15c2-11 under the Exchange Act, at the termination of the trading suspension, no quotation may be entered unless and until they have strictly complied with all of the provisions of the rule. If any broker or dealer has any questions as to whether or not he has complied with the rule, he should not enter any quotation but immediately contact the staff of the Securities and Exchange Commission in Washington, D.C. If any broker or dealer is uncertain as to what is required by Rule 15c2-11, he should refrain from entering quotations relating to Courtside's securities until such time as he has familiarized himself with the rule and is certain that all of its provisions have been met. If any broker or dealer enters any quotation which is in violation of the rule, the Commission will consider the need for prompt enforcement action.

If any broker dealer or other person has any information that may relate to this matter, they should immediately communicate it to John Reed Stark, Chief of the Office of Internet Enforcement and Counsel to the Director, Division of Enforcement at the Securities and Exchange Commission. He can be reached at (202) 942-4803, or by e-mail at StarkJ@sec.gov.