I have spoken with several potential acquirers recently about a business we are marketing that projects 2009 to a flat year. This business is an industrial manufacturer and is being evaluated by strategic acquirers. When I tell potential acquirers that business is flat and we believe it is going to stay that way in 2009, they are all somewhat amazed by this performance. One potential acquirer told me "Flat is the new Growth." These acquirers all hold a variety of other industrial companies that are down 15-25% off 2007-2008 levels, which seems to be the norm for most industrial companies. A business with flat sales or down less than 10% is viewed as a growth company in this economy. These companies are holding their 2007-2008 EBITDA and multiples, as there is a huge shortage of deals like this on the market. So if your business is flat or only down 10%; you are in a small minority and it is a great time to bring your company to market.