Thats a great report, thanks.  Still leaves a person scratching there head as to why they would short with news around the corner.  Perhaps they saw the conversion to common as a negative.  I'm not familiar enough to know for sure, but what I do know is that it's a cash injection to ELTP and a reduction in dividend payments, those are the positives.  It does add the common shares to the o/s, though these are accounted for in fully diluted shares in the filings and the main reason for the a/s increase a while ago.

Can one of you savvy investment vets lay it out Barney style for us less knowledgeable please?  TIA