So if we take what the company says is true, Atlas is close to break even and that is with IO at US$68/t and AUD at 0.813. I am also assuming that the benefit of the fall in oil/diesel still has not been fully factored into the cost cutting or the freeze in port cost and the gov rebate. It seems to me that atlas is having a couple helping 'hands', I'm just hoping someone with deep pockets start buying.