From the Attorney Letter,

"We relied on stockholder lists provided by the transfer agent to the Issuer and other written communications with the transfer agent to confirm the number of outstanding shares of common stock set forth in the July 2012 Quarterly Report"

Now I realize that the Attorney letter is in no way an Audit report nor is it the position of the law firm to offer assurance, but it just seems to me that if they really did look at the stockholder list, it would be blatantly obvious to them if Jeff was lying about his massive holdings. I would be willing to bet that they would not sign off on their letter if such was the case.