A couple of interesting takes on OPEN:

Via Seeking Alpha, Geoff Abbott offers a short case for it ( http://seekingalpha.co... ). Excerpt:

"My firm's research revealed that there are hardly enough reservation-taking restaurants on earth to justify the current valuation on the shares. Often, when we evaluate short prospects, we have to concede that there are future events (however unlikely) that could reasonably justify lofty valuations. OPEN is the first situation we've seen in quite some time where we see no conceivable scenarios in which the company's performance might explain its valuation. Perhaps OPEN bulls are aware of plans for imminent expansion to other planets that might generate new revenue for the company, but my firm is not aware of such an initiative."

And via his blog, Howard Lindzon offers a long case for it ( http://howardlindzon.c... ). Excerpt:

"Nobody liked OpenTable.com when they went public in 2009. It has only tripled in 2010. OpenTable.com has the distribution with the restaurateurs and the brand name with the consumer. It took 10 plus years to get there. With $80 million in sales and $1.5 billion in market cap most smart people I know think it’s overvalued. That was 30 points ago. OpenTable.com will buy any talent and feature it needs. It is a much smarter way to own these fancy new start-ups and that is what the big money is doing. These momentum spurts can last much longer than you think. They are not that complicated. It helps to understand what’s happening in the start-up world at any given time and that’s why I love the intersection where I sit."

Enter a stock symbol to view that company's Altman Z-Score if it is a manufacturing company, or its Altman Z"-Score, if it is a non-financial, non-manufacturing company, and to view message board posts for that stock (Scores are available for premium members).

Below is a list of today's twenty-five most distressed stocks (according to their Altman Z-Score or Z''-Score, respectively) with a share price of $5 or higher. For details on how this ranking list is compiled, please click here.