FURTHER INSIGHT INTO REVERSE MERGERS I appreciate the comment, "Hen." Here's a downloadable book, which you, or OTHERS, may find interesting. http://www.untag-smd.ac.id/files/Perpustakaan_Digital_1/CORPORATE%20FINANCE%20Reverse%20Mergers.%20Taking%20a%20Company%20Public%20Without%20an%20IPO.pdf TNO