This excerpt taken from the FZN DEF 14A filed Aug 7, 2009.
What is the total cost of the Transaction to the Company?
Since we do not know how many record and beneficial holders of our Common Stock will be Cashed-out Stockholders, we do not know the exact cost of the Transaction. However, based on information that we have received as of August 3, 2009 from our transfer agent, Continental, with regard to the size of holdings of those of you who may hold shares in street name, as well our estimates of other Transaction expenses, we believe that the total cash requirement of the Transaction to us will be approximately $1,917,000. This amount includes approximately $1,540,500 needed to cash-out fractional shares, and approximately $376,500 of legal, accounting, and financial advisory fees and other costs to effect the Transaction. This total amount could be larger or smaller depending on, among other things, the number of fractional shares that will be outstanding after the Transaction as a result of purchases, sales and other transfers of our shares of Common Stock by our stockholders.