Hi Chappy726, I do very much appreciate all your input here and on SH. You probably don't really know me but I've been an CUU investor since March of 2010 and do post every now and then but I do read alot every day. I do believe being conservative is a good way of calculating especially not to get anyones hope up but suppose 1.75 is an legitimate number where does 2.75 we hit earlier this year come into the equation?.... I don't understand would that have been over valued?. As far as I could remember we have always been undervalued. I don't mean to be sarcastic but I just remember a few times during the year people mentioning that we should be in the 3.00 range. Thanks.