Thanks - I will - although I am doubtful it is a game changer. Another point on the Absolute Priority Rule by Judge Walrath on Page 63 of her Opinion - "The Court agrees with the Plan Supporters that it is not necessary to determine the precise value of the Liquidating Trust assets because whatever they are worth will be distributed to creditors and then to shareholders in accordance with the priorities of the Code.29" I haven't reviewed the latest DS and Plan as yet but could you tell me if the PIERS are receiving any cash at all or just all new Stocks?