What is really amusing about that "valuation" is that in all the links provided was there the closure of revenues and share structure. 1. GLER has a stock based investment in HAWK - no money transfer (dividend) will take place. 2. If a RS takes place the number of shares explodes by a factor of at least 5-fold. Valuations are based on revenues, profits, and share structure associated with that revenue and amazingly none of that was used in this one.