HC, I like your estimate better than mine.  I would love to be wrong, but only if you are right or someone else is who is even more optimistic.  When the Du falls on the Lilly we will possibly have an answer, unless the market has already built in that event.  I truly doubt that it has been built in as of this date, so my "feeling" is that if Du should Gild the Lilly then we will see something at least in the neighborhood of $40 a share or higher as a result.  Just a WAG.

Okiedo