Captain's Blog, stardate 12/20/06

NEW YORK (Fortune) -- As in "Beam me up, Scotty, there's no intelligent life down here....."

ALL ABOUT ELVIS: Did you know that Sun Records is a public company? It's tiny: "Sun Entertainment Holding Corporation is pleased to report earnings of $158,966 or $0.013 per share for the quarter ending September 30, 2006. Earnings for the quarter ending September 30, 2005 were $75,261 or $0.006 per share. Revenues for the quarter ending September 30, 2006 were $528,097 compared to $415,853 for the same period of 2005. The majority of the revenues are generated from Sun's catalogue of over 8,000 master recordings. In October, Sun announced that it had entered into a licensing agreement with Elvis Presley Enterprises [Sillerman!] for the use of its trademarks in the name, image and likeness of Elvis Presley together with the Sun Records logo. Sun is working on a broad range of Sun/Elvis retail products, the first of which are expected to be available for retail sales in the first quarter of 2007." Here's the website.

NEXT ISSUE OF FORTUNE is America's Best Company to work for. Any guesses? Do you think these companies will be on the list? GM (Charts)? TimeWarner (Charts)? United Health? Okay, maybe not.... Which companies do you think would be great to work for? Who do you think should be number one? Send in your votes!

(Machine Gun) ETIQUETTE: Okay, so bear with me here. I'm flying out of San Francisco at SFO, using the facilities. And this guy in the bathroom next to me is talking on the phone. He's yelling: "You mean to tell me that we're actually going to be revenue neutral in the second and third year??!?!? Does anyone else know this??" Okay, whoa, hold it! Stop right there! Boys. Girls. PLEASE! Do not talk on your cell phone while in the loo. It's stupid and nasty! A reporter here at FORTUNE recently came up to me with a look of disgust on her face. "What's up," I asked her? She told me that she could have sworn that someone she was interviewing was peeing while talking to her! STOP THIS NOW!

LOOSE CHANGE: Starbucks (Charts) must lose 10% of its business - at least in Manhattan - by people walking into a store, looking at the long line and then walking out. I've done that three times in the past two days.....Anyone read "Power of Nice"? Puh-lease......Heard an amazing holiday concert by the The Lawyers Orchestra here in NYC. A Tchaikovsky program. Yes "Nutcracker," and "1812", but also "Capriccio Italian, Op. 45," which is a beauty. If you don't like the music you get sued! Wonder what other professions have orchestras?.....When was the last time you listened to Savoy Brown's "Hellbound Train"?.....Okay, last week's lyric quiz was too easy. If anyone gets this one right, lunch is one the Captain!: "The desert's a bitch. A bitch in heat. It's a place where the painted warriors meet."....And finally, the Captain is taking next week off for the Holidaze. But here's a holiday thought for you all that a young boy said to me recently: "It's time to forget about me, and start thinking of we!" Write on!.... "I'm your captain, yeah, yeah, yeah, yeah...."