If value (like beauty) is in the eye of the beholder, than we at BVResources have been truly fortunate to watch the business valuation profession—and its many practitioners—continue to grow in sophistication, specialization, and contributions to the related legal, financial, and accounting fields.  We wish all our friends in the expanding BV community a warm and happy holidays.  May the coming New Year bring many opportunities for continued advancement to all. We’ll be taking a brief hiatus for the holidays, and—except for any late-breaking news—will resume regular publication on January 9, 2008.