Jim -- 

We would appreciate your blessing on this revised Q&A for the web.  All of the questions previously of most concern to you have been removed.  We have added in a question about related parties and basically put in the broad FASB parameters.  The Q&A enables us to stick in some fashion to the commitment Ken made on the last analyst call while also removing some low-end calls into public relations from people who have no idea what any of this means.

Thanks

Vance Meyer