Exhibit 99(c)(27)

Mercury Air Group, Inc.
Cash to Buyout Fractional Shares at Various Premiums

	Price As of:
			Previous 10		Previous 20		Previous 30
Date:	Last Close		Trading Days		Trading Days		Trading Days		1-Month
Price:	$	3.36	$	3.52	$	3.52	$	3.56	$	3.52
10% Premium:	$	3.70	$	3.87	$	3.87	$	3.92	$	3.87
12% Premium:	$	3.76	$	3.94	$	3.94	$	3.99	$	3.94
14% Premium:	$	3.83	$	4.01	$	4.01	$	4.06	$	4.02
16% Premium:	$	3.90	$	4.08	$	4.08	$	4.14	$	4.09
18% Premium:	$	3.96	$	4.15	$	4.16	$	4.21	$	4.16
20% Premium:	$	4.03	$	4.22	$	4.23	$	4.28	$	4.23
22% Premium:	$	4.10	$	4.29	$	4.30	$	4.35	$	4.30
24% Premium:	$	4.17	$	4.36	$	4.37	$	4.42	$	4.37
Fractional Shares Estimate:		192,613
Cash to Buy Shares
10% Premium:	$	711,898	$	745,162	$	746,115	$	755,261	$	746,244
12% Premium:	$	724,841	$	758,710	$	759,681	$	768,993	$	759,812
14% Premium:	$	737,785	$	772,259	$	773,247	$	782,725	$	773,380
16% Premium:	$	750,728	$	785,807	$	786,813	$	796,457	$	786,948
18% Premium:	$	763,672	$	799,356	$	800,378	$	810,189	$	800,516
20% Premium:	$	776,616	$	812,904	$	813,944	$	823,921	$	814,084
22% Premium:	$	789,559	$	826,452	$	827,510	$	837,653	$	827,652
24% Premium:	$	802,503	$	840,001	$	841,075	$	851,385	$	841,220