Carson Allen

Will Syntax-Brillian Survive?

Samuel, I see from your bio that you are employed as an analyst for a hedge fund and, as you've done in the past, you've disclosed that you have a short position in BRLC.

I've asked before that you provide more complete disclosure. There are still questions that you've refused to answer:

1. Your responses to comments on your 12/4/07 article on BRLC revealed that the hedge fund your work for is also short BRLC. Is this still the case?

2. The firm you work for also had a long position in Amtran, a major shareholder and manufacturer for Visio, a major competitor to BRLC. Is this still the case?

3. Will you disclose the name of your employer?

4. Is your employer aware of articles you've posted on Seeking Alpha?

5. Does your employer review or in any sense approve these articles in advance?

We all realize that authors who post articles on Seeking Alpha have a specific point of view, which is as it should be.

Those that read your posts should realize that you are not only biased by your own position in BRLC but it may, in fact, be part of your job to write negative articles about BRLC.

Please take the time to provide more complete disclosure, so the content of your article can be judged fairly.

Syntax-Brillian Losing North American Market Share

Samuel, I am glad to see your bio has been changed to disclose that you are employed as an analyst for a hedge fund and, as you've done in the past, you've disclosed that you have a short position in BRLC.

There still remain questions that should be answered:

1. Your responses to comments on your 12/4/07 article on BRLC revealed that the hedge fund your work for is also short BRLC. Is this still the case?

2. The firm you work for also had a long position in Amtran, a major shareholder and manufacturer for Visio, a major competitor to BRLC. Is this still the case?

3. Will you disclose the name of your employer?

4. Is your employer aware of articles you've posted on Seeking Alpha?

5. Does your employer review or in any sense approve these articles in advance?

We all realize that authors who post articles on Seeking Alpha have a specific point of view, which is as it should be.

Those that read your posts should realize that you are not only biased by your own position in BRLC but it may, in fact, be part of your job to write negative articles about BRLC.

Please take the time to provide more complete disclosure, so the content of your article can be judged fairly.

Syntax-Brillian Disappoints Again

Actually, unit volume of approximately 390,000 refers to the actual number of units SOLD during the quarter.

The royalties COLLECTED ($3.2M) applies only to the advance portion of royalty payments, which were collected during the quarter. This amount is on the upper end of the range provided by BRLC President Li during the 11/28/07 conference call.

Under terms of the royalty agreement, they have 30 days after the end of the quarter to make final payment for the balance, so the full amount of the royalty payment was not COLLECTED by the end of the quarter.

Doesn't this make more sense than $274 per unit? But then you know that, didn't you?

Your intentional distortion of fairly simple facts undermines the credibility of your entire article.

Circuit City: A Change at the Top Would Turn It Around Immediately

Does your disclosure ("none") mean you have a position that you aren't disclosing, or that your actually have no financial interest in CC?

Are you short CC? Please clarify.

Syntax-Brillian: Too Little, Too Late?

Samuel, I am glad to see your bio has been changed to disclose that you are employed as an analyst for a hedge fund and, as you've done in the past, you've disclosed that you have a short position in BRLC.

There still remain questions that should be answered:

1. Your responses to comments on your 12/4/07 article on BRLC revealed that the hedge fund your work for is also short BRLC. Is this still the case?

2. The firm you work for also had a long position in Amtran, a major shareholder and manufacturer for Visio, a major competitor to BRLC. Is this still the case?

3. Will you disclose the name of your employer?

4. Is your employer aware of articles you've posted on Seeking Alpha?

5. Does your employer review or in any sense approve these articles in advance?

We all realize that authors who post articles on Seeking Alpha have a specific point of view, which is as it should be.

Those that read your posts should realize that you are not only biased by your own position in BRLC but it may, in fact, be part of your job to write negative articles about BRLC.

Please take the time to provide more complete disclosure, so the content of your article can be judged fairly.

Syntax-Brillian: New Financing Fails to Rally Stock

Samuel, as a comment to your 12/4/2007 Seeking Alpha article, "International Competition Between Syntax-Brillian and Vizio Heating Up," I posted the following comment. I have not yet received a response, however:

Samuel, without arguing the merits of BRLC, your responses to comments on this article reveal important facts that you have not previously disclosed.

Your responses to these comments reveal that you work for a firm (I assume a hedge fund) that has a short position in BRLC. The firm you work for also has a long position in Amtran, a major shareholder and manufacturer for Visio. As your article points out Visio is a major competitor to BRLC.

Several questions:
1. Will you disclose the name of your employer?
2. Is your employer aware of articles you've posted on Seeking Alpha?
3. Does your employer review or in any sense approve these articles in advance?

We all realize that authors who post articles on Seeking Alpha have a specific point of view, which is as it should be. Readers may not be fully aware, however, that content is subject to the same hidden agendas as many message boards.

I would suggest you provide full, clear disclosure. Thank you.

Syntax-Brillian Reports 1Q Loss of $13.5 Million, Unable to Give Guidance

Samuel, as a comment to your 12/4/2007 Seeking Alpha article, "International Competition Between Syntax-Brillian and Vizio Heating Up," I posted the following comment. I have not yet received a response, however:

Samuel, without arguing the merits of BRLC, your responses to comments on this article reveal important facts that you have not previously disclosed.

Your responses to these comments reveal that you work for a firm (I assume a hedge fund) that has a short position in BRLC. The firm you work for also has a long position in Amtran, a major shareholder and manufacturer for Visio. As your article points out Visio is a major competitor to BRLC.

Several questions:
1. Will you disclose the name of your employer?
2. Is your employer aware of articles you've posted on Seeking Alpha?
3. Does your employer review or in any sense approve these articles in advance?

We all realize that authors who post articles on Seeking Alpha have a specific point of view, which is as it should be. Readers may not be fully aware, however, that content is subject to the same hidden agendas as many message boards.

I would suggest you provide full, clear disclosure. Thanks you.

International Competition Between Syntax-Brillian and Vizio Heating Up

Samuel, without arguing the merits of BRLC, your responses to comments on this article reveal important facts that you have not previously disclosed.

Your responses to these comments reveal that you work for a firm (I assume a hedge fund) that has a short position in BRLC. The firm you work for also has a long position in Amtran, a major shareholder and manufacturer for Visio. As your article points out Visio is a major competitor to BRLC.

Several questions:
1. Will you disclose the name of your employer?
2. Is your employer aware of articles you've posted on Seeking Alpha?
3. Does your employer review or in any sense approve these articles in advance?

We all realize that authors who post articles on Seeking Alpha have a specific point of view, which is as it should be. Readers may not be fully aware, however, that content is subject to the same hidden agendas as many message boards.

I would suggest you provide full, clear disclosure. Thanks you.