SIRI --- your numbers are a perfect example of indisputably correct logic --- however, in the meantime SIRI will probably go to $20 before everybody realizes it doesn't deserve to reach $30 ---- in this dificult and treacherous game emotions usually trump the numbers --- as a trader and speculator I prefer to trade along with the emotions and keep a finger on the trigger and then just shoot 'em when they quit laughing or crying