scrotzy Re: your first question <a href="http://www.pwccn.com/webmedia/doc/632944293818833216_goingpublic_guide_us_2006.pdf" target="_blank">http://www.pwccn.com/webmedia/doc/632944293818833216_goingpublic_guide_us_2006.pdf</a> (This link is from 2006, some of the criteria may have changed since then) Re: your second question No one can answer that Re: your first question - you've got to start doing your own homework Take care. Fan