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<tr><td><b>Comment Number: </b></td><td>540872-00026</td></tr>

<tr><td><b>Received: </b></td><td>2/5/2009 8:48:30 PM</td></tr>

<tr><td><b>Organization: </b></td><td></td></tr>

<tr><td><b>Commenter: </b></td><td>Cecil Quillen</td></tr>

<tr><td><b>State: </b></td><td>VA</td></tr>

<tr><td><b>Agency: </b></td><td>Federal Trade Commission</td></tr>

<tr><td><b>Rule: </b></td><td>Public Hearings Concerning the Evolving Intellectual Property Marketplace</td></tr>

<tr><td><b>Attachments:</b></td><td><a href='540872-00026.pdf'>540872-00026.pdf</a>&nbsp<a href='http://www.adobe.com/products/acrobat/readstep2.html' target = _blank >Download Adobe Reader</a><br></td></tr></Table>

<hr><P><b>Comments:</b></p>Submitted herewith is the Federal Circuit Bar Journal article referred to in the comments I previously submitted that illustrates the overcompensation that occurs when (1) taxes are not taken into account in determining patent infringement damages and (2) patent infringement damages are awarded on an accrual income basis rather than on a lost cash flow basisPublication.  The previously submitted comments are identified by tracking number *Oscar*-00023.</body></html>