With the great build quality, excellent emitters, beautiful beam, impressive regulation, comfortable form factor, and included cell I don't think $99 is completely out of line. Sure I'd be ecstatic if it was $75 but it's definitely worth twice as much as any ~~Sofirn~~ budget competitor. IMO of course. The only light I have that I'd put on it's level is the D4K with a boost driver, and the things the E75 does better really stand out after carrying both.