Related to the new EGC box, there has been some uncertainty by companies and the securities bar about whether a registrant that is both an accelerated filer and an emerging growth company would check both boxes or only the EGC box.  In a phone call with the SEC Staff today, I have confirmed the boxes are not mutually exclusive.  Therefore, if the registrant is both an accelerated filer (or non-accelerated filer) and an emerging growth company, both boxes should be checked.