I hope your ``group of investors`` has someone other than you crunching the numbers. But then my guess would be that`s not your job. Your job is to hype and pump.

First of all, we didn`t pull in $38 million in one quarter. It was over 3 quarters. You can argue until you`re blue in the face that it all came in in the last quarter, but that ain`t so.

Secondly, in a previous post you multplied income by 128% because there are no taxes. Your logic fails you here. Compare after tax to after tax, that`s all that needs to be done. No multiplier should be used. COnsult someone in finance that know`s what they are talking about.

This company can be valued many different ways, but as posters have indicated any valuation is a crapshoot because of the irregular way we will be earning revenues. My simple calculation would be - we earned 7 cents/share over 3 quarters. That would come to about 9.3 cents/share annualized. Using a conservative multiple of 20 gives you about 1.86/share. You can assign higher multiples as your confidence about growing revenues increases.

KIRK, can you hear me. Please keep a close watch on this guy.

TIA