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Fred Wilson, a managing partner at Union Square Ventures and blogger at his site avc.com, recently wrote a post called "The Bubble Question." I found this post to have a pretty good explanation of the relationship between interest rates and valuation, and a discussion of why we are seeing sky high valuations for high growth tech companies. Well worth a read.
Link to post: http://avc.com/2014/03/the-bubble-question/
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