Mr. Paul Dobey:

I presented to Mr. Nyberg, to the commission. I pointed out to him, as I have pointed out to you, the steps that we took in all of the relevant years. I think Nyberg's primary criticism of auditors is that we didn't point out the implications. So, we pointed out the risks and he would have expected us to point out the implications. I think, if you look at some of the documents that we've presented, maybe they were presented in a particular way. We were making ... we were dealing with the very senior members of the audit committee and if you look at ... there's a document we referenced earlier, Mr.-----