RE: RE: RE: RE: HEY RET..... Their assets would be their products. I'm pretty sure that the goodwill, which is normally an intangible asset, contains those assets which would be relatively liquid, namely their FDA-approved patents and any software, code, and blueprints associated with that. Those are desirable. Too bad the company's balance sheet and current income statement is not. Future income statement could look good but shareholders must ask themselves to whom will that income go? Themselves or the new company recapitalized in favour of the creditors?