An excellent opportunity to acquire a company that was one of the first companies to develop and bring to market augmentative and alternative communication (aac) products, which allow people unable to speak, to generate speech; very useful for phone conversations or face to face. for over 25 years, they have offered solutions for individuals with speech and learning difficulties. its speech generating devices, using either text-to-speech or digitally-recorded speech, help those with als, cerebral palsy, stroke, or brain injury. all of its devices are eligible for medicare, medicaid, or insurance. it recently released a new product that is receiving very positive acceptance in the market place. the new product features a more powerful microprocessor, an even brighter screen, a usb port to allow attachment of a mouse, keyboard, etc. the company estimates they have incurred r&d expenditures in excess of $1.5m in development of the new product. this company would be an ideal acquisition for a large medical device company with a strong sales and distribution channel.