Harris Interactive Inc. (NASDAQ–HPOL)Valuation-$2.97
Price March 3, 2011-$.92

We are back for HPOL for a fourth time. They have actually moved to a slightly positive net cash position, their brand name and sales volume (about $160 million a year) carry more weight. We have booked 110%, 30% and 27% gains on HPOL previously. We think this is just too cheap under a buck