I like it, but many would balk. You did manage to confuse me though (it ain't hard to do! Ask Milestone! LOL):

"($60M x 4) / (391M shares) = 61 cents EPS (extrapolated)"

360/391 = .92

$15/.92 = P/E 16 (coincidently, very near our current P/E per Yahooquotes)

And, of course, IMO your guesstimate of our cut of the settlements is way low, just skewing the numbers that much more. But this does show the amazing potential, ignoring Market Cap issues.

A fun, though futile, discussion.

Thanks,

SGE