croinvest,"Please let us know what 'other (small) companies' incurred cost of $5 million to restate financials for 3 years." Here is a company with yearly sales of 76 million that incured audit costs of over 5 million. Higher general and administrative expenses were primarily a result of increased legal, auditing, financial consulting and contractor costs of $4.2 million, compensation expenses of $0.7 million related to bonus plans and severance payments and $0.8 million related to facility expenses and moving costs. These cost increases were partially offset by decreased depreciation and amortization expenses of $0.4 million and a $0.3 million reduction in recruiting costs. Operating expenses are expected to be in the range of $15.0 million to $16.0 million, including $5.0 million from legal, audit and consulting services primarily related to our financial filings. Legal, audit and consulting charges related to our financial filings are expected to decline beginning in the second quarter of 2007 http://www.marketwatch.com/news/story/c-o-r-r-e/story.aspx?guid=%7BDADC8B7C-AD39-4E88-83EC-70547D33B...