Well, most of us have managed to survive 2009, albeit with certainly some bumps and bruises, but still breathing and hopefully ready to face the coming year with a positive, but still cautious outlook.  I think most of us realize that we're still not out of the woods yet.  Mixed signals from various markets have kept us wondering what's ahead for 2010.  The stock market has made somewhat of a rebound but the jobless rates still remain in the double digits.  Retail sales for the holiday season, usually the most lucrative, just didn't materialize as retailers had hoped.  Most stores maintained minimal inventories so as not to have an excess on their shelves after their sale season. The real estate housing market is still depressed (although previous values were certainly inflated) but there seems to be some activity starting to come back.  The commercial real estate market is predicted to be the next to show signs of devaluation.  The Banking industry has seen a dramatic number of closures of smaller institutions as regulators tighten up controls and capital requirements become stiffer.  Foreclosure rates are reaching all time highs across the country and many homeowners are seeking refinancing or loan modifications in attempts to save the one thing they have worked their entire lives to acquire.  The only thing we have comfort in now is knowing that all of this is cyclical, and at some point, will start to turn around.  The question is how long before it does.