I don't get why anyone  would sell thier MMTC stock for tax purposes, unless they lost faith in it. It's not a loss untill you sell, and that's not gonna happen with my shares. Who cares if 2012 is ending? So what if certs don't come until Jan. or Feb. 2013. If you need the $ 3,000 max write off, I'd try to find it somewhere else than selling MMTC shares at a loss.