1.50 X 400,000,000=600mil with at P/E of 20 would be a $75pps

4.00X400,000,000=2.4 bil  with a P/E of 20 would be $120pps

you forget the P/E factor of future growth and expectations.

for 1.5 you would have 30,000,000/400,000,000=.075 X 20=$1.50 pps (that's a settlement of 60 million total)

for 4.00 you would have 80,000,000(our part) divided by 400 million shares getting .20 cents eps times a P/E multiple of 20 would equal $4.00pps. (that is a 160 million settlement)

I was looking forward to a settlement of over 200 million ( it would be dang worth our trouble and the fight)

A P/E of 20 would be justified due to the great chance at that point to settle with the other 300-485 companies. If we believe in Turley et al making good moves the the money and wow we can see some real movement in the pps. If we get some big companies to fall right after the J2.5 then the excitement could be good for a higher P/E .

So-in my mind the $4.00 mark is there with a settlement of 160 million like I said, we settle for over 200 million and the WORTH of future settlement would also make for a higher P/E .

I am believing in 200+ for $5.00 (80-J1 + 80-J2 + 50-J.5 )before next tax season, in hopes of big settlements and one heck of a 2008.

it is good to dream and visualize,

Anyone believe I'm off base ?