The recent speculation and analysis of Sears Holdings (SHLD) has opened a lot of reviews and estimations from several analysts regarding the potential this company is generating. The article by Jim Cramer "Cramer's mad Money Recap: A Yardstick for Sears" is only the beginning of an onslaught of reviews about this company. The article that sheds more light onto this once declining retailer is submitted by Alex Garcia on SeekingAlpha.com. The article is entitled "Sears Holdings: A Baby Berkshire in the Making?" that discusses the company and shows it true functions of business. Garcia is making a huge comparison when bringing Sears into a category with Berkshire Hathaway (BRK.A), which is almost in a category of its own. Garcia comments that Sears Holdings is a combination between Kmart Holding Corp. and Sears Roebuck that merged and since has changed its strategy to make up for its decline in retail sales. Alex Garcia continues to support Sears through the article due to the CEO of Sears, Edward Lampert. He profiles Lampert and his investment background by stating "At age 25, Edward Lampert started his own hedge fund, ESL Investments. Using an investment style similar to Warren Buffett's, ESL Investments has averaged returns of 29% per year. ESL Investments became Kmart's major shareholder when it built up a huge position at a time the company was going through bankruptcy and shares were depressed." So, Lampert is really an investor much to the same degree that Warren Buffet was when he created Berkshire Hathaway. Therefore, Garcia feels that this company is a strong long term investment as long as Edward Lampert continues to invest the cash flow of Sears into good investments and "improves the operation of the core business."