Tom Jane tells Comic Book Resources that Lions Gate is currently budgeting The Punisher sequel:
“They’re really hot on the sequel since the DVD has sold so well,” said Jane. “They’re in the process right now of budgeting a sequel. We should have it in the next two weeks, sort of a preliminary budget, and then we’ll start talking story, then writer and then we’ll get going. I’ll be involved in the story development. I probably won’t be credited as such, but I’ll definitely have input as to what I want to do.”
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Source: Comic Book Resources