The discussion should have ended with the filing of the Q last winter. Had there been any contingency of a material nature it would have had to have been so noted pursuant to FASB pronouncements.

Thus only two conditions exist: there is no contingency, and therefore the contingency theorists can go into permanent hibernation; or there is a contingency, but it is immaterial, and thus there is no signficance to it, and to us.

The time to move on has passed.