Zeev -- <<"Is his $50 to $51 per share on the SPX credible at all..">> He is not out of the ballpark of those he plays the game with. I have seen estimates from the major houses in this range. You may be closer with <<"than 20% above what I would think actual results will be">> than my guess of 7% - 10% lower. Still we must remember there will be many 'write offs'. Did T not say today $1.5 BB for 3500 jobs? They, and others, must have some great (heaven sent) severance packages!