In response to this Steve, When you say it will go back to normal after the cusip change (22 days) are you in essence saying that the share price will return to where it was before the Q?  Just trying to understand this & thanks for finally coming back on the Hangout. Lastly, I have read your posts on other board and noticed you said most stocks trade at 10-29 times book value. Would this mean at ICPA's current book value of .003 we should be trading at between .03-.06?? Thanks, JOE