Ann: Preliminary Final Report, page-45

USound is most definitely a competitor for AKP just as Bose and others are: they compete in several of the markets and have adaptability in speakers and mics: AKP has sights on new markets of course but the USsound comparison is important; they are a privately funded co. with many more engineers at work and they are racing ahead of AKP in - albeit analogue - target markets. They have proven, working products and they will keep releasing products potentially taking market share. While it is difficult to compare valuations it is clear that the “digital” advantage is no guarantee for product acceptance - when it finally arrives!