According to a Fortune piece, a 10% bounce in Goldman's most "opaque" assets would shoot book value up to $102 vs. a stock price of $88 today. And several years down the road, if Goldman continues to grow its business at the expense of the fallen, it could easily again become the darling of the financial sector. Also, Goldman has indicated that it is very interested in paying back the government TARP money it has received. I doubt a company would consider making such a statement during this credit crunch if it wasn't comfortable with its capital position. This market is not for the faint of heart. Now more than ever, able and competent management must lead their respective company's out of this crisis. But the company must also be sound, because even a great jockey can't ride a dead horse. Please note that due to factors including low market capitalization and/or insufficient public float, we consider ATP to be a small-cap stock. You should be aware that such stocks are subject to more risk than stocks of larger companies, including greater volatility, lower liquidity and less publicly available information, and that postings such as this one can have an effect on their stock prices. This was originally published on RealMoney on Mar. 3, 2009. For more information about subscribing to RealMoney, please click here.