Significant Differences From Prior Valuation

P&A performed a valuation of the Company's intellectual property portfolio in 2010. The format, content, and conclusions presented in this valuation report differ dramatically from the prior work product that P&A produced. P&A's contemporary work product reflects the influences of new markets considered, new market dynamics, new developments in POET, a new management team, and a new focus on POET, among others. Further particulars of the significant differences can be found in more detail in the Summary.

Ahhh I have to go to a meeting and wont be able to check for several hours the SP :( Enjoy the ride boys and girls!