I'd rather see the company buy shares back with all the cash that future settlements will bring. With share buy backs you create  positive ocurrances :

!) lessen outstanding shares                                                              2) which should have an effect that would increase share price        3) Put shares in the bank (so to speak) to use for future M/A            4) As time goes by those shares should increase value which in        turn lessens your cash output for future M/A                                     5) Create good press with share buyback

Keep in mind that we have 6 employees and no overhead except rent and legal expenses. How much cash do we need? Not much because our product (IP) has already been paid for. It is better to utilize our cash for buybacks. If we needed cash to run our oraganization a R/S would make sense but why create all the negative conoations a R/S would bring when it is not needed.(Investors steer clear of R/S companies...R/S=failure... They did it once, they'll do it again)

We are going to need those outstanding shares when our daily volume increases.

What are the positive with a R/S ?

1)Lessen outstanding shares

2) get on a major exchange

No more, that is it.

Now try to drawl more savy investors with a R/S. Institutions hate R/S. So what have you accomplished.....Nothing really. Just got on an exchange  got more exposure. Now it is easy to have your shares shorted and a R/S is the the fly paper to drawl the flys (Shorters)

You've changed your Chevy into a Lincoln with a bad Auto Fax.