OpenTable had $56 million in sales and a capitalization of $400 million at IPO (http://stocks.investopedia.com/stock-analysis/2009/reservations-about-open-table

OpenTable had $56 million in sales and a capitalization of $400 million at IPO (http://stocks.investopedia.com/stock-analysis/2009/reservations-about-open-table-ipo-openrstdgiswiebix0526.aspx http://stocks.investopedia.com/stock-analysis/2009/reservati...). The difference is large enough, in my opinion, to suggest that the article is just including the standard party line of bitching about Sarbox. OpenTable may have issues but I doubt the "reporting structures" are a major one. I'd suggest that the larger concerns about many Silicon Valley startups are about simpler issues like growth, profitability and defensible competitive advantage.