"CCO will take over ICPA"... could happen, but not likely. There are not too many CEO's that want to give up control of their babies for a a couple of fast bucks. And, if Steve was the type to grab the fast buck, he would have raided ICPA already as the naysayers have tried to make you believe. AND... if Steve had raided the company, why would CCO buy a company that was only a front for debt and worthless stock. The likelihood of a sale or merger just doesn't make sense... at this time anyway.