First quarter MIR earnings should be good, because of unusually cold weather and high NG prices, which should be a net positive for MIR. But any number would be a wild guesstimate at this point, after the reauditing odyssey. In any case the key Mirant event is the refinancing terms, not the first quarter earnings. It's those that will determine whether or not the "going concern" language (and BK possibility) is removed from Mirant's future.
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