Also making the cut was photo mask manufacturer Photronics ( PLAB), which currently trades at .92 times tangible book value, and about 13.5 times 2014 consensus earnings estimates. The company ended its latest quarter with $197 million, or $3.22 per share in cash. Shares fell 4% last Wednesday after the company pre-announced worse-than-expected fourth quarter results. The company, which is not for the faint of heart, is likely to be volatile with the full fourth quarter earnings release due on December 11th. Other companies that made the list this year include gold and silver mining company Coeur Mining ( CDE), satellite communications company Iridium ( IRDM), specialty boating supply retailer West Marine ( WMAR), oil well services company Rowan ( RDC), a holdover from last year's list, and engineered solutions company Richardson Electronics ( RELL). Without a doubt, the quality of this year's qualifiers are not nearly as high as last year's, which could make for some interesting results. So it goes in the land of deep value, which is becoming sparser with each trading day. At the time of publication, Heller held no position in any of the stocks mentioned in this article.Follow @JonMHellerCFAThis article is commentary by an independent contributor, separate from TheStreet's regular news coverage.