The latest prediction (reaffirmed at the last Conference Call of 11/1/07) is Q1 cal. 2008. In other words, as early as one month from now, or as late as 3.5 months from now. Of course, Maxim's track record of predicting restatement completion is not very good. On the 4/25/07 Conference Call, they promised completion in the "summer". Then, on 8/2/07, they said 3 to 6 months. Strictly speaking, if they finish by early February, the 6 month promise will be met.