I've go to run...but one quick comment: Unlike many established companies that already had audited financials for many years, PBLS was essentially starting from scratch. Also, unlike a company that has been in existence for years and has not dramatically changed, PBLS has increased in complexity greatly over the past few years. Finally, unlike a company that just makes widgets and only has multiple widget factories, PBLS has many disparate parts. My guess is that the cost of complying with Sarb-Ox would be 'above average' given the variables I've just mentioned. Dealing with Sarb-Ox is down the road, if needed.