Goodheart, there is never "dilution" in a reverse split or a regular stock split, it in theory should be no different, it's simple math, right? Reverse splits simply cut the O/S down, in this case, by 50 to 1. In contrary, a stock split is adding more shares to the float. What you're failing to recognize is what they represent. Reverse splits are a sign of weakness and stock splits a sign of strength. You can argue it anyway you want, and so can management, but the market will see it for what it is.........a R/S. This is NOT a good sign. Calling them "supershares" means what exactly? Does it really mean anything? No. There are now 50 times less shares outstanding. So the SP should go up by 50 times, right? And it will............when it opens. But what do you think will happen in the days, weeks and months that follow?

djje