While we continue to expand our solution level offerings, it is critical to not underestimate the complexity of developing a best-in-class sounding, aggresively tuned, yet stable ANC headphone. It involves materials science, acoustics, algorithm and software tuning, factory calibration, and general know-how. All of these elements must be considered when bringing a product to market. The tuning of the ANC algorithm is only one factor within the scope of a very complicated product development.