Unless the bank significantly restructures their debt, to extend the due date (most of the debt is current) or convert some of the debt to equity, I just don't see how they avoid a going concern opinion from their auditors. They have been successful in reducing debt significantly during the past few quarters,primarily by liquidating inventory and receivables, but they've taken that about as far as they can go. Even at their lower level of operating expense spending they still had negative cash flow from operations last quarter. The bank certainly does not want to see them go under as their assets are way too small to cover the debt, but at some point they have to cut their losses or convert some of the debt to equity so that the company can avoid the going concern opinion. Banks generally don't like to do this since they forego the interest and shareholders don't like it because it leads to addtiional dilution. Does anyone else on the message board who follows this stock see a different outcome?