Now THAT is a truly profound statement! And each share cert has an individual serial number so they can be processed individually. It's also a fact that there is something called a "date of purchase". The capital gains tax code is based in part on that date. So why can't restitution be based on when the shares are purchased? Oh, I forgot! "a share is a "SHARE" !!!! and thats a "FACT" !!!" Phooey! VV