Concur. TUES is still a huge short, even after the slight drop from $14+. I'm positioned that way. For grins, yesterday I ran my own net orderly liquidation assessment of TUES and came up with around $2 per share; $6 book value is irrelevant. That means more than $10 of the current valuation is coming from the going-concern value of the company, which makes little sense fundamentally. TUES is a small, persistently negative EBITDA company that has to execute a monster operational turnaround against the likes of TJX. Let the hate mail begin ... but that's the reality with respect to TUES.