Yeah, we all heard that at the end of the 90's with the dot com's, Y2K scams, and others. Start a company, include the word "environmental" in it, get an SBA loan, issue an IPO, the sky's the limit. If you fail, there's always bankrupcy. It's the American way, right? Like I said, just make sure you have a chair when the music stops. :TU: Oh yeah, bankrupcy doesn't apply to anything you owe Uncle Sam, like back taxes, penalties, interest (at whatever the rate is at that time)............. What's wrong with this equation? o No: o No: