This line, mathias, in article 1, I suspect, tells it all as far as ' the financials' are concerned, "Bob Rubin, a Sacramento tax attorney said, 'small, publicly traded firms occasionally neglect to file tax forms if they lack competent in-house attorneys and accountants'." Also, the fact that Nokia never sued Hop-on over the 'Nokia in an Hop-on shell' fiasco is interesting as well. Is it possible that Nokia was afraid that Hop-on was 'on to something' with its 'cheaper phone' and didn't want to push it? Very revealing articles, Mathias, even applicable today. Thanks, dc..