john anderson, chairman interview, page-48

With due respect Buddy you are missing the fundamental point. Dividends(ordinary or special) can only be paid out of retained earnings. ESG has none. Instead it has accumulated losses in excess of $55 million.

As you said previously "there is more than one way to skin a cat" and "special dividends and capital returns are much of the same". The latter is only true where a company(like Cellestis) has retained earnings. In this respect ESG is not a cat, it's a dog.