Remember this important point about SIRV...the shares will be cancelled upon emergence: "As a result of the plan, the outstanding capital stock of the Company will be cancelled upon consummation of the restructuring." <a href="http://biz.yahoo.com/prnews/080205/nytu044.html?.v=101" target="_blank">http://biz.yahoo.com/prnews/080205/nytu044.html?.v=101</a> Flatsixer