Making Cents (Forbes.com) Forbes.com - I am a shareholder in many small companies who has benefited tremendously from the class action process, notwithstanding abuses of the system described in "Dirty Money" (Sept. 20, p. 150). Despite Sarbanes-Oxley, managers of small companies continue to commit securities fraud, sell company assets to themselves below market prices, issue themselves below-market options and take companies private at ridiculous valuations. The class action process allows small shareholders to fight for their rights, aggregate their claims and be heard. New York, N.Y.