Dew, I believe Caris and Company agrees with your views on RHEO. They just initiated coverage today as a "SELL" I'm still puzzled how the company's value is 3.5 times their cash holding. <A HREF="http://finance.yahoo.com/q/ud?s=RHEO" target="_blank">http://finance.yahoo.com/q/ud?s=RHEO</A>