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August 15, 2002

As widely reported, quite a few companies restated their financials as their CEO/CFO certifications were submitted to the SEC. The SEC was slammed with a deluge of 10-Qs and hard-copy certifications. It will take the SEC staff a few days to post the certifications mandated from the Section 21(a) order. See http://www.washingtonpost.com/wp-dyn/articles/A19753-2002Aug14.html.

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