Veritas2 very good point, Sass will surely show up to explain if I post. So Sass take the rose color glasses off and quit spewing the grass is green and the sky is blue, you owe it to the longs here to state the real reason the RM has not been completed. Certainly, you can't say Mike has not told you or that if you stated why, you would be violating SEC rules or some other excuse. You have exhausted the excuses; first it was the auditors fault, then Easter weekend then if we have a last minute nmiracle we are that close , and now it's the lawyers fault. It is none of the above.