Where is the $26MM figure coming from? The PR announcing the deal indicates "...Under the terms of the agreement, Galil Medical will pay $1.00 per share in cash, plus $0.02 per warrant for each of the publicly traded warrants, for a total transaction value of approximately $10.6 million. ..."
If I could afford to buy all of them, I would not need to buy any of them and I sure wouldn't be spending time on the message boards!