Thank you for the thorough evaluation of our business.  Your HBVS process seems to be fair and well balanced, giving me a realist idea of my almost 20 year old jewelry business.  I enjoyed the process and our discussions regarding my business and how to make it more valuable and marketable.  It is important that I continue to build a business that will have real value to the next owner when the time comes.  Your valuation will help me continue in that effort.