DANA Resources has obtained 85.7 per cent acceptances for its all share offer for Petroceltic, which values the small oil company at just over £3 million. The offer has now been declared unconditional. Under the terms of the all share offer, 16.8 million new Dana shares will be issued to the Petroceltic shareholders who have accepted the offer so far and a further 3.5 million new shares will be issued when the offer is completed.