Hipcricket Inc.(fka HIPPQ)

[Acme Investments]

Now that the bankruptcy process is over I'm looking at the process as a whole. The debts' were minimal. They actually paid all of them. I'm sure they talked with ESW before filing for bankruptcy. The debts' were not significant enough to file. The only reason was to get rid of the shareholders. Seeing that they are moving on and acquiring new patents I would say the old patents have little to no value. If they were that significant they could have went to any of the companies who may have had interest in them which I think they did. These people are experts in dealing with situations like these. They may be looking at the patents and NOL's as crumbs on the table.