There is no secret as to how you decrease the reference count of a COM object. All you have to do is call the Release method of the IUnknown interface. But VB will hide this. However, you can cheat by creating or using a type library that does define the IUknown interface. Then you could just do something like this:
Code:Private Sub UserControl_Initialize()
dim oObject as IUnknown
Set Splitter1.LeftCtl = LeftThing
Set Splitter1.RightCtl = RightThing
set oObject = LeftThing
oObject.Release
set oObject = Nothing
set oObject = RightThing
oObject.Release
set oObject = Nothing
End Sub
That should take care of it. However, this method is somewhat cumbersome and can be easily avoided by soft referencing. I say go with soft referencing.