Avitar, Inc. (AVTI)

[k_trader]

Since you are using Ludlow as reference material let's not forget about the research opinion that was issued by them on August 11, 2010. This gave AVTI an adjusted valuation target of $0.005 per share, near-term and also confirmed that both Johnnies Famous Shoes and Johnny Famous Shoes are one in the same:

On August 5, 2010, the Company updated the market on its joint venture with Johnnie's Famous Shoes, Inc. (www.johnnyfamousshoes.com) of New York.

http://www.wallstreetnewscast.com/news/2010/july/avti.html

Cheers.