But going public hasn't been as enticing an option during the recession...Google went public in 2004, a year that saw 218 IPOs. Last year saw 63 initial public

But going public hasn't been as enticing an option during the recession...Google went public in 2004, a year that saw 218 IPOs. Last year saw 63 initial public offerings of stock -- not exactly a welcoming market. Any discussion of public offerings that omits Sarbanes-Oxley is incomplete and irresponsible. The decline in IPOs has more to do with SOX compliance than the economy, especially for nimble tech start-ups. There are many valid reasons for Pittsburgh failing to keep start-ups, but failing to IPO certainly isn't one of them.