Shoot down I do not think so. http://www.sec.gov/Archives/edgar/data/1412126/000000000010077320/filename1.pdf Bulletin No. 4 regarding spin-off transactions, available on our website at http://www.sec.gov/interps/legal/slbcf4.txt http://www.sec.gov/Archives/edgar/data/1412126/000000000010058982/filename1.pdf