Golkor Inc (GKOR)

[La Cima]

1) Property Asset Valuations 2) goodwill impairment...

The Securities & Exchange Commission continues to scrutinize the new subjective valuations arising from ASC 805 and 350, and the agency continues to pay particularly close attention to how those valuations are incorporated in purchase price allocations for mergers, acquisitions and spin-off. That being the case, it is critical that companies hire a reputable firm to provide expert valuations and impairment opinions under these accounting rules............

Submitting KATX D.D. and associated information to SEC next week.

Leaving for Los Angeles for a busy next week also.

Hold the line.