should be considered seriously as the market is saying that the business plan is flawed and SIMG may never find its way back to profitability. Shareholders could receive nearly $2.00 a share in cash. They could then either divest or continue to run its two subsidiaries, Simplay Labs and HDMI liscensing, both of which could produce additional shareholder cash for the next several years. Then, after the patents expire, close the company down.