L International Computers, Inc. is a publicly traded company on the pink sheets under stock symbol LITL. According to a recent press release, the company designs, manufactures, markets and distributes high-performance, opulent PC/Windows© laptop, desktop, workstation and server computers.

Further, the company states it also produces the largest and most spectacular personal & professional visual displays as well as ultra-high performance software, peripherals, and personal electronics technologies.

They claim to be the "absolute and no-contest highest performance/upper-class hardware solutions

provider, at any given price point". Could they could be the next Dell?

On August 10th, 2006 the stock of L International Computers, Inc. closed at $0.29 with no volume. On August 31st, 2006 the stock traded as high as $1.85 and closed at $1.40 on more than 10 million shares.

Why all the investor excitement?

a) A press release issued on September 1, 2006 announces its next-generation PuRam-Go™/PuRaid™ Ultra-Portable High-Speed Solid State Drive Technology.

b) A press release issued on August 30, 2006 announces the Metropolis as the World's First 19 Laptop Computer Featuring Nvidia's Quad-SLI Technology; High-End Graphics, Gaming and Professional Visual Computing to Be Freed from the Desktop Box.

c) A press release issued on August 23, 2006 announced that L International Signs $45m European Distribution Agreement; Breakthrough Deal Solidifies Corporate Global Marketing and Sales Strategies.

Great press releases, but is there any substance? Perhaps investors should be focused on the following items:

a) According to various trade journals and articles, the company originally launched its technologies in 2003. We have been unable to find any financial statements indicating their sales, profits or losses since that time. The company states it will release financial statements sometime during the next few months. As a pink sheet company, they are under no obligation to provide investors with updated or accurate information.

b) In an article published on October 14, 2004, the company was quoted as saying: "We are no longer in a position, from a financial standpoint, to continue doing business and are regrettably forced to suspend our operations and liquidate our assets in support of our financial responsibilities."

c) In a call made to the company earlier today, the company acknowledged that it had shut marketing down about eight months ago due to technology upgrades and plans to re-open in about three to four months.

d) Who is Microscan International? They allegedly placed a $45 million order to buy product from L International. However, a quick google.com search yields absolutely nothing about them, not even a website.

e) While the company states that it manufactures its own technologies with employees working from its corporate headquarters, it seems that the address of record is in fact a mail box at The UPS Store in Santa Barbara, California.

f) The stock of L International Computers, Inc is traded on the Pink Sheets and has been actively promoted via stock spam. Interestingly, a message posted by Pink Sheets LLC on PinkSheets.com indicates that they have removed stock quotes from their website until the company makes current information available to the investing community. Furthermore, they suggest that investors use care and due diligence in their investment decisions as companies that engage in promotional activities without supplying adequate current information are often the subject of fraudulent activity.

The company reports there are approximately 100 million shares outstanding. Is this company worth $150 million? Investors beware.