I recently read an article (http://vixra.org/abs/1308.0143) written by an acquaintance, Dr Dimitar Valev and wanted opinions on its relevance . Basically, dimensionless ratios are derived from equations based on both the Planck constant and the Hubble constant. Thus, Quantum Mechanics and Cosmology are directly linked - a possible significant observation. The key equations are: MU = c3/2GH - Mass of the gravitationally connected universe MPL = (cħ/2G)1/2 - Planck Mass (Compton wavelength (ħ/mc) = gravitational radius (2Gm/c2)) RU = c/H - Hubble distance (radius of universe) LPL = (2Għ/c3)1/2 - Planck length The dimensionless ratios are: MU/ MPL = RU/ LPL = (c5/2GH2ħ)1/2 = N (if H = 2.18x10-18/sec, N = 6.04x1060) Based on algebra, N also equals: (Planck Density/Critical Density)1/2; and, similar ratios of age and time. Other large numbers obtained from ratios, like Dirac's, are not exact and contrived; but, this N is exact and calculated from four fundamental parameters. Comments?