BTR Dunlop Holdings, Inc. - Page 40

                                       - 40 -                                         

               We have considered the other arguments of the parties.  Our            
          resolution of the valuation issues renders discussion of                    
          alternative arguments unnecessary.                                          
                                                  Decision will be entered            
                                             under Rule 155.                          

Page:  Previous  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40