Although marketsurfer and others made a good pick with SIRI at ~2.25 and it now is nearing on 4.00 is it a candidate ripe for a fall like WEL did shortly after the Iraq War was concluded? I rarely would suggest that a stock is overvalued, but it seems incredible that it could now have a $4.1 billion market cap, when in its most recent quarter its revenues were only $4.25 million with a loss of $106.69 million. A telling figure is that just its subscriber acquisition costs (ex-marketing) are $25.89 million. However, its current assets are a comfortable $505.35 million, though the company has required $2.285 billion in capital to get to where it is now. So, is SIRI a ripe short?