Further to the above, while I am not sure of the legal...

Further to the above, while I am not sure of the legal structure's involved, Kanowna Lights NL (KLS)changed its name to Kanowna Lights Ltd (KLS) on 18/5/00 and then changed its name to Peninsula Minerals Ltd (PEN) on 12/5/04, which is still currently trading on the ASX with a market cap of $37 million.

PEN don't seem to have made any reference to the matter in their latest annual report, so I assume that they (PEN and KLS) are seperate companies for legal purposes.

As you say, Davis Samuel appears to be worth $0.00.