I haven't seen this before so I think it's fairly interesting. In the ICE Russell Mini 2000 (TF H0) for March 2010 we have the Value Area Low (VAL) and the Point Of Control (POC) at the same value of 635.0

If you want to see this calculated then take today's 30 minute highs and lows from here. (Select them and then press Ctrl+C to copy them into the clipboard.)

635.2	631.0

636.8	633.1

638.6	636.7

638.8	637.5

638.4	637.3

638.4	637.6

638.1	636.8

637.5	636.7

637.1	635.0

635.9	635.0

637.0	634.9

635.9	635.0

638.1	634.8

638.4	637.1

Then go to the Market Profile Calculator and select the sample numbers by clicking on them and hitting Ctrl+A. Now paste in the Russell's numbers by hitting Ctrl+V. Change the tick size to .1 and the Decimal Places to 1 and then click Generate.

You should end up with a Market Profile and at the bottom it will give the VAH, POC and VAL:

VAH= 638.2
POC= 635.0
VAL= 635.0