diff --git a/api/src/sdk.rs b/api/src/sdk.rs
index c9a60d3..b620a4d 100644
--- a/api/src/sdk.rs
+++ b/api/src/sdk.rs
@@ -11,11 +11,15 @@ pub fn open(signer: Pubkey, id: u64) -> Instruction {
     let block_adddress = block_pda(id).0;
     let market_address = market_pda(id).0;
     let base_mint_address = mint_pda(id).0;
-    let collateral_address = get_associated_token_address(&block_adddress, &MINT_ADDRESS);
-    let commitment_address = get_associated_token_address(&block_adddress, &base_mint_address);
+    // let collateral_address = get_associated_token_address(&block_adddress, &MINT_ADDRESS);
+    let collateral_address = collateral_pda(id).0;
+    // let commitment_address = get_associated_token_address(&block_adddress, &base_mint_address);
+    let commitment_address = commitment_pda(id).0;
     let sender_address = get_associated_token_address(&signer, &MINT_ADDRESS);
-    let vault_base_address = get_associated_token_address(&market_address, &base_mint_address);
-    let vault_quote_address = get_associated_token_address(&market_address, &MINT_ADDRESS);
+    // let vault_base_address = get_associated_token_address(&market_address, &base_mint_address);
+    let vault_base_address = vault_base_pda(id).0;
+    // let vault_quote_address = get_associated_token_address(&market_address, &MINT_ADDRESS);
+    let vault_quote_address = vault_quote_pda(id).0;
     Instruction {
         program_id: crate::ID,
         accounts: vec![
diff --git a/api/src/state/mod.rs b/api/src/state/mod.rs
index 63c3d25..c7eceb8 100644
--- a/api/src/state/mod.rs
+++ b/api/src/state/mod.rs
@@ -50,6 +50,56 @@ pub fn mint_pda(id: u64) -> (Pubkey, u8) {
     Pubkey::find_program_address(&[MINT, &id.to_le_bytes()], &crate::ID)
 }
 
+pub fn collateral_pda(block_id: u64) -> (Pubkey, u8) {
+    let block_address = block_pda(block_id).0;
+    Pubkey::find_program_address(
+        &[
+            &block_address.to_bytes(),
+            &spl_token::ID.to_bytes(),
+            &MINT_ADDRESS.to_bytes(),
+        ],
+        &crate::ID,
+    )
+}
+
+pub fn commitment_pda(block_id: u64) -> (Pubkey, u8) {
+    let block_address = block_pda(block_id).0;
+    let mint_address = mint_pda(block_id).0;
+    Pubkey::find_program_address(
+        &[
+            &block_address.to_bytes(),
+            &spl_token::ID.to_bytes(),
+            &mint_address.to_bytes(),
+        ],
+        &crate::ID,
+    )
+}
+
+pub fn vault_base_pda(block_id: u64) -> (Pubkey, u8) {
+    let market_address = market_pda(block_id).0;
+    let mint_address = mint_pda(block_id).0;
+    Pubkey::find_program_address(
+        &[
+            &market_address.to_bytes(),
+            &spl_token::ID.to_bytes(),
+            &mint_address.to_bytes(),
+        ],
+        &crate::ID,
+    )
+}
+
+pub fn vault_quote_pda(block_id: u64) -> (Pubkey, u8) {
+    let market_address = market_pda(block_id).0;
+    Pubkey::find_program_address(
+        &[
+            &market_address.to_bytes(),
+            &spl_token::ID.to_bytes(),
+            &MINT_ADDRESS.to_bytes(),
+        ],
+        &crate::ID,
+    )
+}
+
 pub fn permit_pda(authority: Pubkey, block_id: u64) -> (Pubkey, u8) {
     Pubkey::find_program_address(
         &[PERMIT, &authority.to_bytes(), &block_id.to_le_bytes()],
diff --git a/program/src/close.rs b/program/src/close.rs
index 12ef4f3..ba2a19a 100644
--- a/program/src/close.rs
+++ b/program/src/close.rs
@@ -5,7 +5,7 @@ use steel::*;
 pub fn process_close(accounts: &[AccountInfo<'_>], _data: &[u8]) -> ProgramResult {
     // Load accounts.
     let clock = Clock::get()?;
-    let [signer_info, block_info, market_info, mint_base_info, mint_quote_info, recipient_info, treasury_info, vault_base_info, vault_quote_info, system_program, token_program] =
+    let [signer_info, block_info, collateral_info, commitment_info, market_info, mint_base_info, mint_quote_info, recipient_info, treasury_info, vault_base_info, vault_quote_info, system_program, token_program] =
         accounts
     else {
         return Err(ProgramError::NotEnoughAccountKeys);
@@ -14,6 +14,12 @@ pub fn process_close(accounts: &[AccountInfo<'_>], _data: &[u8]) -> ProgramResul
     let block = block_info
         .as_account_mut::<Block>(&ore_api::ID)?
         .assert_mut(|b| clock.slot >= b.start_slot + 1500)?;
+    let _collateral = collateral_info
+        .is_writable()?
+        .as_associated_token_account(block_info.key, mint_quote_info.key)?;
+    let commitment = commitment_info
+        .is_writable()?
+        .as_associated_token_account(block_info.key, mint_base_info.key)?;
     let market = market_info
         .as_account_mut::<Market>(&ore_api::ID)?
         .assert_mut(|m| m.id == block.id)?;
@@ -22,10 +28,12 @@ pub fn process_close(accounts: &[AccountInfo<'_>], _data: &[u8]) -> ProgramResul
     treasury_info
         .is_writable()?
         .has_address(&TREASURY_ADDRESS)?;
-    let vault_base =
-        vault_base_info.as_associated_token_account(market_info.key, mint_base_info.key)?;
-    let vault_quote =
-        vault_quote_info.as_associated_token_account(market_info.key, mint_quote_info.key)?;
+    let vault_base = vault_base_info
+        .is_writable()?
+        .as_associated_token_account(market_info.key, mint_base_info.key)?;
+    let vault_quote = vault_quote_info
+        .is_writable()?
+        .as_associated_token_account(market_info.key, mint_quote_info.key)?;
     system_program.is_program(&system_program::ID)?;
     token_program.is_program(&spl_token::ID)?;
 
@@ -78,6 +86,40 @@ pub fn process_close(accounts: &[AccountInfo<'_>], _data: &[u8]) -> ProgramResul
         &[MARKET, &market.id.to_le_bytes()],
     )?;
 
+    // Burn any remaining commitment.
+    let commitment_burned = commitment.amount();
+    burn_signed(
+        commitment_info,
+        mint_base_info,
+        block_info,
+        token_program,
+        commitment_burned,
+        &[BLOCK, &block.id.to_le_bytes()],
+    )?;
+
+    // Close token accounts.
+    close_token_account_signed(
+        vault_base_info,
+        signer_info,
+        market_info,
+        token_program,
+        &[MARKET, &market.id.to_le_bytes()],
+    )?;
+    close_token_account_signed(
+        vault_quote_info,
+        signer_info,
+        market_info,
+        token_program,
+        &[MARKET, &market.id.to_le_bytes()],
+    )?;
+    close_token_account_signed(
+        commitment_info,
+        signer_info,
+        block_info,
+        token_program,
+        &[BLOCK, &block.id.to_le_bytes()],
+    )?;
+
     // Close block.
     block_info.close(signer_info)?;
 
diff --git a/program/src/open.rs b/program/src/open.rs
index d013236..0055aaf 100644
--- a/program/src/open.rs
+++ b/program/src/open.rs
@@ -140,58 +140,171 @@ pub fn process_open(accounts: &[AccountInfo<'_>], data: &[u8]) -> ProgramResult
 
     // Initialize collateral and commitment token accounts.
     if collateral_info.data_is_empty() {
-        create_associated_token_account(
-            signer_info,
-            block_info,
+        let collateral_pda = collateral_pda(id);
+        allocate_account_with_bump(
             collateral_info,
-            mint_quote_info,
             system_program,
-            token_program,
-            associated_token_program,
+            signer_info,
+            spl_token::state::Account::LEN,
+            &spl_token::ID,
+            &[
+                block_info.key.as_ref(),
+                token_program.key.as_ref(),
+                mint_quote_info.key.as_ref(),
+            ],
+            collateral_pda.1,
+        )?;
+        solana_program::program::invoke(
+            &spl_token_2022::instruction::initialize_account3(
+                &spl_token::ID,
+                &collateral_pda.0,
+                &mint_quote_info.key,
+                &block_info.key,
+            )?,
+            &[
+                collateral_info.clone(),
+                mint_quote_info.clone(),
+                block_info.clone(),
+                token_program.clone(),
+            ],
         )?;
     } else {
-        collateral_info.as_associated_token_account(block_info.key, mint_quote_info.key)?;
+        collateral_info
+            .has_address(&collateral_pda(id).0)?
+            .as_token_account()?
+            .assert(|t| t.mint() == *mint_quote_info.key)?
+            .assert(|t| t.owner() == *block_info.key)?;
     }
     if commitment_info.data_is_empty() {
-        create_associated_token_account(
-            signer_info,
-            block_info,
+        let commitment_pda = commitment_pda(id);
+        allocate_account_with_bump(
             commitment_info,
-            mint_base_info,
             system_program,
-            token_program,
-            associated_token_program,
+            signer_info,
+            spl_token::state::Account::LEN,
+            &spl_token::ID,
+            &[
+                block_info.key.as_ref(),
+                token_program.key.as_ref(),
+                mint_base_info.key.as_ref(),
+            ],
+            commitment_pda.1,
+        )?;
+        solana_program::program::invoke(
+            &spl_token_2022::instruction::initialize_account3(
+                &spl_token::ID,
+                &commitment_pda.0,
+                &mint_base_info.key,
+                &block_info.key,
+            )?,
+            &[
+                commitment_info.clone(),
+                mint_base_info.clone(),
+                block_info.clone(),
+                token_program.clone(),
+            ],
         )?;
     } else {
-        commitment_info.as_associated_token_account(block_info.key, mint_base_info.key)?;
+        // commitment_info.as_associated_token_account(block_info.key, mint_base_info.key)?;
+        commitment_info
+            .has_address(&commitment_pda(id).0)?
+            .as_token_account()?
+            .assert(|t| t.mint() == *mint_base_info.key)?
+            .assert(|t| t.owner() == *block_info.key)?;
     }
 
     // Initialize vault token accounts.
     if vault_base_info.data_is_empty() {
-        create_associated_token_account(
-            signer_info,
-            market_info,
+        // create_associated_token_account(
+        //     signer_info,
+        //     market_info,
+        //     vault_base_info,
+        //     mint_base_info,
+        //     system_program,
+        //     token_program,
+        //     associated_token_program,
+        // )?;
+        let vault_base_pda = vault_base_pda(id);
+        allocate_account_with_bump(
             vault_base_info,
-            mint_base_info,
             system_program,
-            token_program,
-            associated_token_program,
+            signer_info,
+            spl_token::state::Account::LEN,
+            &spl_token::ID,
+            &[
+                market_info.key.as_ref(),
+                token_program.key.as_ref(),
+                mint_base_info.key.as_ref(),
+            ],
+            vault_base_pda.1,
+        )?;
+        solana_program::program::invoke(
+            &spl_token_2022::instruction::initialize_account3(
+                &spl_token::ID,
+                &vault_base_pda.0,
+                &mint_base_info.key,
+                &block_info.key,
+            )?,
+            &[
+                vault_base_info.clone(),
+                mint_base_info.clone(),
+                block_info.clone(),
+                token_program.clone(),
+            ],
         )?;
     } else {
-        vault_base_info.as_associated_token_account(market_info.key, mint_base_info.key)?;
+        // vault_base_info.as_associated_token_account(market_info.key, mint_base_info.key)?;
+        vault_base_info
+            .has_address(&vault_base_pda(id).0)?
+            .as_token_account()?
+            .assert(|t| t.mint() == *mint_base_info.key)?
+            .assert(|t| t.owner() == *market_info.key)?;
     }
     if vault_quote_info.data_is_empty() {
-        create_associated_token_account(
-            signer_info,
-            market_info,
+        // create_associated_token_account(
+        //     signer_info,
+        //     market_info,
+        //     vault_quote_info,
+        //     mint_quote_info,
+        //     system_program,
+        //     token_program,
+        //     associated_token_program,
+        // )?;
+        let vault_quote_pda = vault_quote_pda(id);
+        allocate_account_with_bump(
             vault_quote_info,
-            mint_quote_info,
             system_program,
-            token_program,
-            associated_token_program,
+            signer_info,
+            spl_token::state::Account::LEN,
+            &spl_token::ID,
+            &[
+                market_info.key.as_ref(),
+                token_program.key.as_ref(),
+                mint_quote_info.key.as_ref(),
+            ],
+            vault_quote_pda.1,
+        )?;
+        solana_program::program::invoke(
+            &spl_token_2022::instruction::initialize_account3(
+                &spl_token::ID,
+                &vault_quote_pda.0,
+                &mint_quote_info.key,
+                &block_info.key,
+            )?,
+            &[
+                vault_quote_info.clone(),
+                mint_quote_info.clone(),
+                block_info.clone(),
+                token_program.clone(),
+            ],
         )?;
     } else {
-        vault_quote_info.as_associated_token_account(market_info.key, mint_quote_info.key)?;
+        // vault_quote_info.as_associated_token_account(market_info.key, mint_quote_info.key)?;
+        vault_quote_info
+            .has_address(&vault_quote_pda(id).0)?
+            .as_token_account()?
+            .assert(|t| t.mint() == *mint_quote_info.key)?
+            .assert(|t| t.owner() == *market_info.key)?;
     }
 
     // Mint hash tokens to market.