merger: 1 for 1 or better audit, proposed completion: 8-15-05 s-4, projected filing: 9-1-05 projected, s-4 turn around: 30 to 90 days merger completion: 4th quarter or before the end of the year, my personal estimate: 11-1-05 to 12-15-05 Thanks for your support Cory. Ike