Hey Mr. Imperatiity--It is not my nature to even disagree with you. But we can certainly discuss this issue on friendly terms. Putting most other issues aside, if we did a reverse split, would it not be better for Charles and all investors to show really good EPS based upon fewer shares rather than no EPS based upon lots and lots of shares. Others will certainly be tempted to invest if they see earnings and anticipated future earnings rather than a penny stock with outlandish O/S and A/S. Much more could be discussed here and maybe I am not being succinct in my position on this issue. SS