The latest OrthoSynetics blog entry of February 13, 2008 makes the
following untrue statement:

"The complaint addresses errors in OCA's corporate accounting. Neither
the SEC nor the company has identified any instances that impacted the
integrity of the affiliated doctors' financial statements."

There are several well-documented federal and state lawsuits which
found that OCA had, in fact, provided false financial statements to
affiliated doctors and had, in fact, overcharged these doctors for
various fraudulent corporate overhead allocations. Furthermore, there
are people still employed by OrthoSynetics who are not only aware of
this, but who testified as witnesses in these lawsuits.

http://www.orthosyneticsblog.com/1009-orthosynetics-applauds-sec-suit-
against-former-company-management