Mr. Kevin Duffy:

I am sure the Senator will appreciate that we were not invited to this meeting to give our personal opinions on any subject. I do not know whether that would have been beneficial to the issue about which the Senator spoke. All I can say is that if the facts of any particular liquidation were similar to those that we contemplated in the report, it would be of benefit but if the facts were different, it would not be of benefit. I cannot go much further than that. I really cannot give an opinion on a particular dispute about which I do not have all of the facts. Even if I did have all of the facts, that is not the purpose of Ms Cahill and I appearing before the committee today. The purpose is to talk to the committee about the report, what we considered in it and what we intend it to mean. I do not think either of us can go much further than that.