This document summarizes and refutes the claims made in an September 28, 2002 letter. It disputes several specific claims as fabrications or inaccuracies, including that there was any discussion of extending a lease, a payment plan, or events at a September 21, 2002 meeting. It concludes that the original letter was angry, poorly written, and full of inaccuracies and half-truths, and seemed to be written in a panicked attempt to misrepresent financial information before the true situation could emerge.