Thank you Peter - I once looked at taking a small public company in Canada to the NASDAQ and am, perhaps, scarred by the experience.  I get the reverse split and concurrent financing options - it was the earnings, cash flow, revenue hurdles (as I recall, they look back 3 years) that seemed more daunting or at least may slow the process.  Though there are things that you cannot discuss that may facilitate the process (i.e. M&A).  Again, thanks for the response.