The 80 mil is accumulated deficit and comes from paid in capital and yearly losses which a major portion is now stock owned from the sale of new shares.

We don't have to pay b back anyone except if we have outstanding notes that have not been converted to shares.

One of the long term positive aspects is that net profits would not be subject to income taxes since we have the large amount of deficits which can be applied against future profits.

With 100 mil in revenue, most of which would fall to the bottom line our earnings per share would calculate to approximately $.40 and we could except to see a share price around $4.00-$5.00 even using the standard PE ratios. Emotion would probably drive the price higher and many would sell to make their profits and get out.

The 100 mil would provide many opportunities for product development and marketing and may be put to good use.

I would sell most and retain a few to play with, it could go higher than I state depending on the circumstances.

There is still a ray of hope.