Israel, sent me a letter describing the problem with the circuit for the heater element along with the sand cast replacement resistors. Considering the quality of the Coincident products, It doesn't make sense (at least to me) that this heater circuit incorporated sand cast resistors in the first place. Pending what Israel has to say about MK III 300B conversions, I probably will have my Statement Pre., modified to incorporate the Ohmite resistors. Due you have reference to the type or part number of the Ohmite you used? In between tube replacement and resistor mods., I will put my Ars Sonus Filarmonia (w/coupling cap mod) into my system. I have been wanting to do this for a while now since I never used it with the Devore Super 9's I purchased in 2022. I got to get back to some work I have been doing in the yard to take advantage of the daylight. I will post any additional info I find on the subject, and what Israel has to say with regard to a possible 300B mod. Thanks, Brad