"As you know, the Band do not want these tapes released, not least as they haven't heard them despite you saying you would provide copies long ago. You know that, as a band, Black Sabbath don't take things lying down and you can be assured that if you go ahead with this against the Band's wishes we will take any action where their rights are infringed, both here and in America."
"Regarding his claim that Big Bear Records is the 'longest-running independent record label in the UK,' this is a false claim. 'Topic Records' is a British folk music label. It began as an offshoot of the Workers' Music Association in 1939, making it the oldest independent record label in the world. It still operates today. Big Bear is not even a Limited company and does not file open accounts in public."
"We would never have allowed any Black Sabbath product to be released through Big Bear Records or Trapeze Music, and at no time did Simpson ever off the band royalties, and he continuously refused to let Black Sabbath hear the recordings that he claims are his. Their integrity is dubious."
Jim Simpson claims to possess nine demo recordings Black Sabbath made in 1969 when they were called Earth and planned a release titled Earth: The Legendary Lost Tapes, but the collection has not been issued. Sharon Osbourne publicly opposed the release and shared a June letter stating the band does not want the tapes released and had not received promised copies. She warned the band would take action in the UK and US if their rights are infringed. She challenged Big Bear Records' longevity claim, cited Topic Records (est. 1939), noted Big Bear lacks limited-company status and public accounts, and alleged Simpson never offered royalties or let the band hear the recordings.
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