Every once in a while a post is laid out oh so well that is it worth reposting. I have and continue to stuggle to arrive at a valuation for SPQ; I have even attempted to get a response out of SPQ directly with no response, but I understand that very little information will be coming from management or alike while we are in the middle of the take over. However, I did enjoy reading from_sudbury's post on this subject.

http://agoracom.com/ir/KWG/forums/discussion/topics/425497-true-value-considerations/messages/1395327#message