CELM: via Reuters, I have analyst estimate at .26 for the fourth quarter. company guided for EPS of .24 to .25. The release was not clear on guidance. There annual guidance does not add up if you use non-gaap numbers. 2010 nine months NG EPS= .61 add .24 4th qtr guidance gives us .85 for the year. year end guidance in release is .74 to .75. This may include GAAP number. If you add 2010 nine months GAAP number of .49 to NG .24 you get .73.