I agree with everything you convay, and have pretty much the same considerations.

The gateway is the simple test of executing and audio file from flash. The extent of the test is to unplug the flash while an audio file is streaming. If the file stops playing, infringement... if the file keeps playing, the file was shadowed to a RAM resource no infringement.

We do it directly from the flash with a novel patented data structure, not needing directive structures, or the need to shadow files to RAM. That process works in both directions for creating files and reading back files..

We are fortunate the test is that simple and this is a tier 1 only test.

Your inputs are appreciated, don't bother with the deferred tax test recognitions, perhaps a test will be positive at some point when the overall bottom line is black.

doni