I think it had been reported some time ago, based on Peter Jackson's comments in an interview, that the upcoming Extended Edition (EE) of Lord of the Rings: The Two Towers would include more intense battle scenes that may bring an R rating. I just noticed that TTT EE version is now listed at www.cara.org, and it has a PG-13 rating, same as all previous LOTR:FOTR and TTT versions. If that turns out to be the case, it's good IMO. The entire epic is really one continuous story; I think it's best to have a consistent rating throughout. To do otherwise may alienate part of the audience that has already been developed. I also don't think there needs to be any additional excessive gore in this film. It's intense enough to tell the story at the PG-13 level. It's not like going to the R level would sell more copies.