I agree. The key points to consider - in my opinion - are that people who are INCC shareholders on the record date of March 31 get shares pro-rata in SJR for free.

SJR will be a new public company with:

- It's own ticker symbol (to be allocated).

- A different President - without the history bashers like to go on about.

- A Board of Directors and Management Team that is new - and larger than INCC's was at it's peak membership - who can share the load of developing the new business.

- No debt.

- Products in the emerging nutraceutical sector.

- Minimal operating costs as it will be an on-line business to begin with.

- The ability to produce financial reports on-time and keep them current from the outset.

- A professional adaptive brand management consultant firm working for them..

In the longer-term, it might actually turn out to be irrelevant what progress INCC makes - although of course we would all like to see it grow - because SJR has less hurdles to overcome moving forward to profitability. INCC would then become the bonus lotto with SJR the main game.