results coming tues next week they will be good. the company have already released a statement confirming they are happy with the top-end of the range of analysts expectations. talk of industry regulation is wide of the mark is wishful thinking from the banks and in fact shows what disjointed organisations they are. iva companieas actually help banks recover debt they have already written off. banks complain about getting only 30-40p in the from iva's but actually selll the same debt to collection agencies for 15p in the . dont get confused by falling share-price driven by small retail volumes. on 7.5x 2008e vs 14x for DFD - this is a growth company on a no growth multiple. dont rule out m&a in this space. there are only a limited number of qualified insolvency practitioners in this country. maybe DFD would like to use its expensive paper to buy debtmatters capacity in. BUY AHEAD OF CHRISTMAS CREDIT SPLURGE