4).  Is the Film Library value the cause of audit delays?

     A:  No.  The value of the Company's Film Library is not under question or review.  The Film Library is one of the audit items already fully addressed during the past two-years (approx.) that the Company has been working with auditors on this project.  The current audit issues (relating to the 2012 year-end) are customary items of back-up review, third-party verifications and analysis of capitalized items relative to ultimate revenues.