Well by my most recent count I've only seen 23 total films from 2007, and this is at least 27 films too short to be able to put together a respectable list. Now if 10 of these 23 were particularly outstanding then maybe I could feel comfortable putting something down, but there are only about three films I would feel comfortable with on my list. I also realized I put Inland Empire on my 2006 list. I've had a chance to see it twice and found a particularly hostile crowd the second time, which was bizarre coming from a class devoted to David Lynch.