Paul is a CEO that him haws around when it comes to answering questions. And he doesn't take too kindly to having his integrity questioned. My family has owned HNBC stock since the early 50's so I have a vested stake in the company. I wrote Paul about 2 weeks ago when the stock reached 3.75 and I said to him what are you guys on the board doing? Are you letting the stock drop so that a larger bank can comes and grab it at a bargain? He never replied!!! Now, you would have thought that he could have either written me an email or called. He does have my phone number because I have talked to him many times before. I have been an accountant for 28 years and I have never heard of a company making an adjustment to their financials to expense the drop in stock value. Both the stock accounts and the goodwill account are on the balance sheet which shouldn't affect the profit and loss. I hate to say this but I think that his whole thing was staged to get First Niagara to purchase them. Also seems quite odd that one of the board members dropped out about a month ago. Perhaps thinking that there could be potential suspicions and lawsuits regarding this sale. And what amazes me is that Walter Daller who is a real major stockholder has agreed to this whole thing. But who knows perhaps Walter is getting at the age where he doesn't know right from wrong anymore. Well I've said enough for now!