Re: Even the best laid plans... ,
 Greetings.  Here's the case with 1,3 and 4 compiled.  I took some editorial 
license with 1 and 4--hope I didn't butcher what you were conveying Jimmie 
and Dylan.  Check it out.  Still need to determine if folks are comfortable 
with my conclusion in #3, i.e., look, the biz model and the info provided in 
the 10K may be crap, but from a strictly technical perspective, Patten's 
justified in using the sales as opposed to the installment method.  Let me 
know.  Kim's up and running on #2.

Best,
Jeff
kkupiecki@arpartners.com