So the question remains, what is the value for this little company that has the potential to leverage new product development in a growing array of handheld products and markets ?

While we wait for the maturation process to reach a tangible level, the reality of the depth and breadth of these markets is clear...(ipod,MP3,video,portalplayer,IFE etc)

The particular success or failure of a single project does not end this company`s potential....and while disappointments are reflected in the current PPS, the potential for landing new product ventures makes this investment attractive for future gains...especially from these levels.

So we bide our time while ATUL and company leverage the audio-video platform to all those opportunities to be had.

Home Runs....per management, remains the focus. The right door opens and this becomes quite the investment.