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(Click for frequent words.) 84 restatement 68 reaudit 66 restate 66 restated financials 64 restate financials 61 Restatements 59 misdated options 54 restating 54 accounting improprieties 52 misdated stock 52 auditor attestation 51 restated 51 Expensing options 51 accounting irregularities 50 auditor KPMG LLP 50 option expensing 50 improperly backdated 50 auditor PricewaterhouseCoopers LLP 50 materially misstated 50 backdating 50 overstatements 50 writedowns 49 material misstatements 49 noncash accounting 49 auditor Deloitte 49 #QSB 49 options backdating 49 footnote disclosures 49 netincome 49 write downs 49 accounting 49 misdating 49 #Q filing 49 audited financials 49 misdated 49 option backdating 49 auditors PricewaterhouseCoopers LLP 48 financialstatements 48 Form# Q 48 backdating scandal 48 restructuring 48 divestitures 48 MZT Holdings 48 Required Filings 48 adopting IFRS 48 expensing 48 NYSE AGO Assured 48 retrospectively adjusted 48 adopting SFAS #R 48 Form 8K filed 47 accelerated filer 47 divestures 47 unaudited condensed 47 FSP EITF #-#-# [002] 47 disclosures 47 Sarbanes Oxley Act 47 affecting comparability 47 Form #Q 47 FSP #-# 47 Form #QSB 47 Form 8K 47 AVGCF Avion 47 Brian Bidulka 47 Superior TeleCom 47 Promotions.com subsidiary 47 Restatement 46 #Qs 46 Statement #R 46 invoiced shipments 46 Adjusted EBTIDA 46 noncash goodwill impairment 46 accelerated filers 46 condensed consolidated interim 46 Restates Results 46 noncash charge 46 auditor PricewaterhouseCoopers 46 Completes Restatement 46 quarterly 46 covenant ratios 46 LIFO accounting 46 preannouncement 46 accompanying unaudited consolidated 46 improper backdating 46 FSP APB #-# 46 items affecting comparability 46 FAS #R 46 pretexting scandal 46 Annual Filings 46 Sharlene Abrams 46 explanatory paragraph 46 SFAS #R 46 Nacchio Woodruff 46 bioMETRX filings 45 share repurchase authorizations 45 Telxon 45 Worldcom scandals 45 noncash pretax charge 45 noncash pretax 45 NYSE VNR Vanguard 45 auditors KPMG LLP 45 franchise reacquisitions 45 Ltd. TYC.N 45 Annual Audited Consolidated 45 NNL failure 45 Jennifer Frost Hennagir 45 Restate Earnings 45 misstatements 45 pretax writedowns 45 Kyron disappearance Kaine Horman 45 adopting FIN 45 filed Form 8K 45 Risk Factors contained therein 45 repurchases 45 #Q SB 45 debt extinguishments 45 Audit Committee 45 write offs 45 Exchange Commission 45 pretax noncash 45 FASB 45 adopting SFAS 45 SmartForce PLC 45 Fuqi 45 massive recalculations 45 OTTI charges 45 non accelerated filer 45 Forms #Q 45 APB# 45 EMEA Subsidiaries 45 Summarized consolidated 45 c Relates 45 golden parachute arrangements 45 Interim Filings 45 S.E.C. 44 Candela periodic 44 Veraz excludes 44 concern explanatory paragraph 44 restructurings 44 Sarbanes Oxley 44 nonrecurring expenses 44 Inc. OTC CDCO 44 NETg acquisition 44 NASDAQ EVCI 44 Form #Q SB 44 PricewaterhouseCoopers PWC.UL 44 earnings 44 interim condensed consolidated 44 MERQE 44 nonoperating items 44 officer Cathie Lesjak 44 Reverse Stock 44 preannouncements 44 HTA periodic 44 WorldCom 44 theSecurities 44 asset writedowns 44 imprecisions 44 stock basedcompensation 44 Summarized below 44 TSX FNX FNX 44 misclassifications 44 Late Filing 44 Michael Gollogly 44 Argan filings 44 Surface Specialties acquisition 44 unrealized derivative losses 44 Inc. Nasdaq IESC 44 TSX GGC 44 auditor Deloitte Touche 44 Financial Statements 44 news visit http:/www.nortel.com/news 44 Biophan anticipates 44 No. #R SFAS 44 Including discontinued operations 44 QUALCOMM pro forma 44 noncompete payments 44 adopted SFAS #R 44 organizational realignments 44 nonGAAP 44 financialresults 44 http:/investors.formfactor.com/edgar.cfm 43 disgorgements 43 goodwill impairment charge 43 FASB Interpretation No. 43 accountant Donald Nicolaisen 43 ended December# 43 Sarbox compliance 43 materially misstate 43 spokeswoman Leslie Kratcoski 43 NOL utilization 43 Doughnuts Inc. 43 Sarbanes Oxley compliance 43 uplist 43 FCPA violations 43 Default Notice 43 Wells Notices 43 Cathie Lesjak 43 explanatory paragraph expressing 43 CHARLOTTE NC Krispy Kreme 43 unvested options 43 regulatory filing 43 footnotes thereto 43 CFO Cathie Lesjak 43 TSX VENTURE XCT 43 earnigns 43 earnout payments 43 contingently convertible debt 43 inspectional observations 43 aftertax charge 43 covenant defaults 43 NASDAQ HAYZ 43 Excluding nonrecurring items 43 accelerated vesting 43 NYSE ALJ Alon 43 PMFG 43 FCPA investigations 43 Pro forma adjustments 43 material misstatement 43 Co. Nasdaq DBLE 43 NASDAQ Listing 43 EMCORE Annual Report 43 Harry Yanowitz 43 DAC unlock 43 Financial Accounting Standards 43 delisting proceedings 43 unaudited consolidated interim 43 outlier payments 43 accounting scandals 43 Certain reclassifications 43 Bois d' Arc's 43 Donald T. Nicolaisen 43 TSX PFB 43 NY1 Grace Rauh 43 IFRSs 43 TeamStaff filings 43 SOX compliance 43 CFO certifications 43 asset write downs 43 accounting pronouncements 43 Airesurf 43 eSpeed definitive proxy 43 interim unaudited consolidated 43 ASC #-# 43 EnPro consolidated 43 Federal Mogul Alapont 43 NOL carryforwards 43 markdown allowances 43 pension underfunding 43 Pro forma Adjusted EBITDA 43 delistings 43 noncash goodwill 43 SouthFirst 43 El Paso CGP 43 intersegment transactions 43 #.# perdiluted 42 distort comparability 42 reasonably determinable 42 filed Form #b 42 Chuck Noski 42 buybacks 42 Ron Goegan 42 CFO resigns 42 reasonably estimable 42 Restate Prior 42 NYSE MIM MID 42 creditwatch listing 42 amortizable intangible assets 42 rating downgrades 42 SmartForce 42 Reclassifications 42 AnnualReport 42 noncash 42 Catherine Rozanski 42 retroactively restated 42 condensed consolidated balance sheets 42 adopted FASB Interpretation 42 #KSB 42 Balluck 42 CEO Bruce Karatz 42 reorganization 42 antidilutive 42 pro forma adjusted EBITDA 42 backfiring Sommer 42 Board INTZ Intrusion 42 FASB Statement 42 Crisa acquisition 42 Business Combinations 42 Beazer Homes Usa BZH 42 pretax writedown 42 circulation overstatements 42 buyback authorization 42 Xceed Mortgage 42 monoline exposures 42 NYSE TSX BVF 42 covenant breaches 42 Provides Status 42 filingswith 42 balance sheet 42 overcollateralization tests 42 Default Announcement 42 collateralization tests 42 JMP Group 42 Sarbox 42 incentive accruals 42 Amalgamating Corporations 42 improperly backdating 42 writedown 42 President Afshin Mohebbi 42 Nasdaq NCBC 42 Generally Accepted Accounting Principles 42 derivative litigation 42 downgrades 42 forward lookingstatement 42 TSX TCW 42 I.R.S. 42 goodwill writedown 42 footnotes 42 Universal Shelf Registration 42 TEB adjustment 42 SEC 42 Successor Period 42 toreflect 42 FASB #R 42 NYSE PXP PXP 42 Board TBIO 42 Default Status Reports 42 No. #R 42 spokesman Ernie Knewitz 42 TSX THI 42 unrealized derivative gains 42 Inc. NASDAQ AVNW 42 TORONTO CP Nortel Networks 42 debt paydown 42 Value Creation Plan 42 goodwill impairments 42 auditors Deloitte 42 Inc. Nasdaq AEPI 42 goodwill impairment 42 workpapers 42 OTCBB RDIAF announces 42 materiality threshold 42 Donald Nicolaisen 42 Visa indemnification 42 Erin Callan 42 ABCP holdings 42 P. Wayman 42 Piszel 42 Tucows filings 42 kitchen sinked 42 Immunicon filings 42 pro forma 42 Juhl Wind subsequent 42 Zacks Consensus Estimates 42 Form# K 42 Gilead Quarterly Report 42 AudioCodes filings 42 NASDAQ CYBS 42 spokesman Nick Iammartino 42 TSX VENTURE CXZ 41 temporary impairments OTTI 41 preannounced 41 boardroom spying scandal 41 Generally Accepted Auditing Standards 41 unreviewed 41 EITF #-# [002] 41 Marbob acquisition 41 companywide layoffs 41 impairment charges 41 earnings pershare 41 EMRISE filings 41 spokesman Terry Balluck 41 Cygnal Technologies 41 forecasts typically exclude 41 bond indentures 41 reorganizations mergers 41 subprime mortgage debacle 41 ExchangeCommission 41 Brampton Ont. based 41 Qs 41 officer Oren Shaffer 41 consolidated condensed 41 Annmarie Hagan 41 lien RMBS 41 Inc. NASDAQ TRMP 41 Delay Filing 41 Leland Brendsel 41 Bexil Corporation PINKSHEETS 41 Nasdaq THMD 41 EITF #-# [001] 41 hefty goodwill impairment 41 RTGV reports 41 ODCE 41 accrual reversals 41 SFAS No.#R 41 theSEC 41 www.tyco.com 41 Debt Settlement Agreements 41 FSAH Acquisition 41 FIN #R 41 delisting 41 ESIO 41 Corporation FHLMC 41 FUM ISIN CA#R# First 41 yearended December 41 VIEs 41 Neurogen stockholders 41 JSE RDI OTCBB RDIAF 41 Inc. NASDAQ COHU 41 amortize goodwill 41 CDO writedowns 41 spokesman Bob Bertini 41 accompanying Management Discussion 41 VSOE evaluation 41 results ofoperations 41 bankruptcy filing 41 explanatory paragraph regarding 41 external auditors 41 EVCI 41 USPoly 41 Inc. Nasdaq RCKY 41 multibillion dollar write downs 41 Inc. NYSE JBX 41 NASDAQ TONS 41 Backdating 41 JasmineSola brand 41 Handbook Sections 41 Nasdaq GS BRNC 41 Norsat unaudited consolidated 41 SEC filings 41 Substantial Issuer Bid 41 Administaff filings 41 Kellermann oversaw 41 dividend reinvestments 41 uncollectible accounts receivable 41 depreciation noncash 41 ASUR filings 41 fiscal# 41 Buddy Piszel 41 currency remeasurement 41 USSecurities 41 Widens 1Q 41 NxStage anticipates 41 severance payouts 41 Enron debacle 41 Worldcom Enron 41 Vocus filings 41 Reverse Split 41 applied prospectively 41 NNL 41 ended September# 41 audited 41 fourthquarter 41 commonstock 41 Claudia Baucus 41 Corp. MERQ 41 PROS disclaims any 41 spokeswoman Marlene Somsak 41 auditors 41 affect Petroflow 41 events orcircumstances 41 cryptic notations 41 controller MaryAnne Pahapill 41 vesting provisions 41 Interim Required Filings 41 circulation misstatements 41 exercisability 41 Adjusted EBITDA excludes 41 Schedule UTP 41 Nortel restatements 41 Shortly afterward Parmalat 41 Michael Kourey 41 Comdisco Holding Company 41 spokeswoman Janice Daue 41 Reorganizations 41 goodwill writeoff 41 various prepetition liabilities 41 VanceInfo filings 41 subprime writedowns 41 nondeductible expenses 41 BRLC 41 Regulation FD 41 intangible impairment 41 informal nonpublic 41 update anyforward looking 41 Restate Results 41 GSCT program 41 Qualstar filings 41 Inc. Nasdaq NSIT 41 Q4 Profit Plummets 41 engulfed Enron WorldCom 41 d Represents 41 spokesman Chuck Hartlage 41 warranted Rigali 41 Securities andExchange Commission 41 Information Form AIF 41 Quicksilver Resources filings 41 consents authorizations 41 adopted SFAS 41 repurchase 41 Corporate Governance Guidelines 41 Delays Filing Annual Report 41 FAS# [001] 41 nonrecurring items 41 dilutive 41 materially overstated 41 noncash impairment charge 40 modestly dilutive 40 audit 40 FIFO inventory 40 narrows 4Q loss 40 MaloneBailey LLP 40 #.#per diluted 40 FSAH acquisition 40 CEO George Samenuk 40 Ira Zar 40 downward revisions 40 Schedule #C 40 otherrisks 40 fraudulent backdating 40 asset disposals 40 bln usd writedown 40 CEO Theo Killion 40 Unusual Items section 40 Excluding discontinued operations 40 Vitesse Semiconductor Corp. 40 unexercised options 40 Securitiesand Exchange Commission 40 GT Solar backlog 40 CEO Leland Brendsel 40 Frank Mergenthaler 40 Iusacell Celular 40 accounting rulemaker 40 NovaStar 40 accounts receivable balances 40 Annual Required Filings 40 unaudited pro forma 40 Cautionary Information 40 Varian Semiconductor NASDAQ VSEA 40 unabsorbed fixed manufacturing 40 please visit http:/www.atherogenics.com 40 auditor KPMG 40 reexamination proceedings 40 Amerco 40 situation al Owaydi 40 FSP FAS #-# 40 secondquarter 40 Vocabulary loves 40 Accounting Guideline AcG 40 Conditional Asset 40 Airvana anticipates 40 muni defaults 40 Reg FD 40 USEB Chapter 40 balancesheets 40 SEC Regulation SX 40 stockholder approvals 40 J. Krakora 40 unintended acceleration LaHood 40 Settles Shareholder Lawsuit 40 AMEX SIF 40 Electro Scientific 40 Stephen Swad 40 narrows 2Q 40 Nasdaq FINL 40 Announces Restatement 40 spokesman Neal McGarity 40 spokesman Fritz Schmuhl 40 spokeswoman Claudia Piccinin 40 carryback 40 Fund TSX AIF.UN 40 Form #b 40 8K filing 40 NYSE CXO Concho 40 audits 40 Quarterly Loss Narrows 40 tables summarize 40 scandals roiled 40 aftertax gain 40 Packeteer Form 40 Proposed Transactions 40 AND ON FORM 40 nontraded REIT 40 NYSE Amex CFW 40 DiaMed acquisition 40 McKesson restated 40 Nasdaq BUCA 40 periodic filings Infinium Labs 40 Biglari Holdings 40 b Reflects 40 Regulation FD Disclosure 40 Financial Reporting Standards 40 Corp. NASDAQ ARKR 40 Consolidated EBITDAR 40 Asaf Alperovitz 40 Technest Holdings filings 40 Countrywide loan fundings 40 accompanying condensed consolidated 40 NASDAQ GPCB today 40 SFAS 40 Form #Q filed 40 repricing 40 negative preannouncements 40 revise anyforward looking 40 DCAA audit 40 realizability 40 Harland Acquisition 40 NASDAQ CVBF 40 WCOEQ 40 Skilling Lay 40 controller Leanne 40 carrybacks 40 reprice 40 repricings 40 Form #Qs 40 Quarterly Report 40 principal paydowns 40 Kroll Lindquist Avey 40 intercompany indebtedness 40 FSAH 40 Inc. NASDAQ BBBY 40 TSX VENTURE CWM 40 certainty Slotter 40 share repurchases 40 DAC unlocking 40 Sealy Mattress Corporation 40 CreditWatch listing 40 Delays Filing 40 Tanona 40 retroactive restatement 40 organizational realignment 40 FINOVA 40 attached condensed consolidated 40 clawback lawsuits 40 spokeswoman Jennifer Weyrauch 40 Rev. Spiver Gordon 40 NYSE Amex GSX 40 suchstatements 40 endedDecember 40 Accounting Errors 40 Resources Connection RECN 40 Repo #s 40 recapitalization 40 Impac Mortgage 40 Gerald McCaughey 40 NASDAQ RAIL 40 Holli Nichols 40 periodic fillings 40 Corporation Nasdaq NVEC 40 truckmaker Scania 40 debt maturities 40 robo signing controversy 40 MaryAnne Pahapill 40 Variable Interest Entities VIEs 40 Inc. NASDAQ AWGI 40 ITWO 40 Nasdaq HRLY 40 factorsthat 40 accountant Arthur Andersen 40 forward.looking statements 40 Susquehanna NASDAQ SUSQ 40 Dynegy 40 uncollectable receivables 40 statements DANIER LEATHER 40 Comparative Figures 40 audited Consolidated 40 www.amazon.com ir 40 Nasdaq KCAP 40 Note Certain reclassifications 40 American Biltrite 40 contingently issuable shares 40 SMTEK 40 mildly dilutive 40 Ahold overstated 40 Override Agreement 40 Reaffirms Fourth Quarter 40 Krispy Kreme Doughnuts KKD 40 FQ1 40 QSPEs 40 uncollectible debts 40 Talansky affair 40 Audited Consolidated Financial 40 Corp. TSX IMX 40 Corp VOXX 40 Navios Partners filings 40 actuarial valuations 40 website aStockMarketLife.com 40 meritorious defenses 40 Long Lived Assets 40 NASDAQ Listing Rules 40 Proxy Statements 40 TSX VENTURE SYI 40 spokesman Jim Rosensteele 40 rebased amounts 40 credit carryforwards 40 nondisclosures 40 PricewaterhouseCoopers LLP Chartered Accountants 40 noncash amortization 40 Nasdaq COGT 40 pretax goodwill impairment 40 OTTI charge 40 standard FRS# 40 exchangeable debentures 40 Accounting Policies 40 NYSE HEK HEK.WS 40 operatingincome 40 noncash impairments 40 Restate Past 40 spokesman Mohammed Nakhooda 40 TSX LGI 40 NYSE CHT Chunghwa 40 Supervalu 3Q 40 refranchising 40 repaying TARP 40 Nasdaq Marketplace Rule 40 Barracuda Caratinga project 40 Position SOP #-# 40 analyst Aaron Rakers 40 ratings downgrades 40 nonemployee directors 40 Pepsi Bottling PBG 40 TSX VENTURE ZED 40 Slashes FY# 40 trax filings 40 SarbOx 40 similarly titled captions 40 ERISA Litig 40 Position APB #-# 40 Pharsight Quarterly Report 39 inventories revalued 39 CompAir acquisition 39 Gelbtuch 39 premerger notification 39 B Cumulative Preferred 39 Auxilium assessments 39 Troy Normand 39 HLSH 39 CSK DOJ 39 OSI Geospatial Inc 39 narrows 4th qtr 39 repurchase authorizations 39 Negative Rating Watch 39 TSX BLZ 39 involve risks anduncertainties 39 IGate 39 Q2 FY# [001] 39 c Represents 39 Appendix 4E 39 spokeswoman Andrea Puchalsky 39 divestiture 39 FAS#R 39 mismarkings 39 Barracuda Caratinga 39 Regulation SK 39 Statement Supplements 39 loss carryforward 39 reclassifications 39 http:/www.tyco.com 39 InterCept 39 NYSE SUR 39 postretirement benefit OPEB 39 Default Notice i 39 pershare 39 CEO Mike Zafirovski 39 Financial Instruments Disclosures 39 Nortek Holdings 39 dis synergies 39 Jack Zwingli 39 diluted EPS 39 Siebel Systems Annual Report 39 Techs ceased 39 LIFO adjustments 39 Refinancing Transactions 39 NASDAQ ULCM 39 newinformation future 39 Singer Nonchalant 39 OCCX 39 Tyco Adelphia 39 foreclosures Saccacio 39 Oplink Communications OPLK 39 Inc. Nasdaq EGLS 39 quarterended 39 Mohammad Mustafa Mastoor 39 NASDAQ XETA 39 LQMT 39 I2 Technologies 39 SFAS# R 39 Inc BRKS 39 Inc. NASDAQ NBIX 39 Experi Metal Inc. 39 NYSE KFS 39 Paul Tufano 39 Gilead Annual Report 39 Senior Convertible Notes 39 Negatively impacting 39 Ahmad Chatila 39 Inc INTU INTU 39 KPMG LLP Chartered Accountants 39 officer Peter Shafron 39 IFRS changeover 39 dry dockings 39 tax accrual workpapers 39 Biovail Melnyk 39 Required Documents 39 Default Status Report 39 Annual Audited 39 Nasdaq GMST 39 Contingent Value Rights 39 Ustian 39 Mr. Perlegos 39 Equinix excludes 39 OTCBB COBT 39 FQ = fiscal 39 unsaid deportation 39 depreciation amortization depletion 39 Afshin Mohebbi 39 Dennis Leatherby 39 mortgage fundings 39 CEO Cathie Lesjak 39 Relevant Triad Guaranty 39 Excluding goodwill impairment 39 non gaap 39 IFRS 39 unrealized derivative gain 39 Inc TLAB 39 HSR clearance 39 NASDAQ GS IPAR 39 Chief Executive Jay Grinney 39 Michael Crooch 39 NYSE Amex LBY 39 CMI Entities 39 #Q [004] 39 Arthur Andersen Enron 39 TSX SRX 39 expensed 39 Farmstead Telephone 39 TSX QLT QLT 39 Acquisition Transaction 39 Maher Duessel 39 Corp ATML 39 Norsat audited consolidated 39 Wilshire Bancorp 39 millioncompared 39 Reserves Inadequate 39 earnouts 39 Buffets Holdings 39 Company NYSE DRH 39 initiate delisting 39 Fiberxon 39 strategic alternatives 39 FHLMC preferred stock 39 FAS CAS pension 39 AMEX ABL 39 Company Nasdaq STKL 39 DRAM ASPs 39 NYSE JRT 39 Syncora Holdings 39 thirdquarter 39 NYSE IHP 39 NASDAQ RCRC 39 Inc. Nasdaq IOSP 39 Proxy Statement dated 39 Inc. Nasdaq NNBR 39 midquarter updates 39 SINA Annual Report 39 http:/www.GanderMountain.com 39 endedSeptember 39 reshufflings 39 ChuoAoyama 39 Causey Enron 39 NYSE Amex SNG 39 NYSE CXR 39 SHFAs 39 Visa MasterCard antitrust 39 Co Inc LDSH 39 selling noncore assets 39 LIFO adjustment 39 MIAMI Homebuilder Lennar 39 Epicor Software EPIC 39 involuntary separations 39 Vnus 39 CFO Ira Zar 39 WorldCom debacles 39 Currency fluctuations 39 ADUS 39 Hesperion acquisition 39 CTT Holdings 39 NYSE Amex MDW 39 deducting underwriting commissions 39 NOLs 39 Vitesse Semiconductor VTSS 39 XBRL tagged 39 Annual Incentive Plan 39 pension curtailment 39 writebacks 39 SigmaKalon acquisition 39 risks anduncertainties 39 overcounting 39 warranty accruals 39 adjusted EBITDAS 39 Certain comparative 39 VIOXX Lawsuits 39 GINSMS 39 MBIA insured 39 reorganized Calpine 39 NYSE KAI 39 ADDITIONAL INFORMATION Additional 39 TSX VENTURE MWX 39 Accounting Principles 39 Nasdaq BARE 39 AMEX JDO 39 Nasdaq ANIK 39 PAIVIS 39 Kmart Holding 39 Randy Fletchall 39 Kroll Zolfo 39 hole NFX# 39 Notification Related 39 AHERF 39 liquidating distributions 39 Osteotech Inc OSTE 39 Enron WorldCom 39 CorMedix filings 39 bolivar devaluation 39 obj obj = 39 Restated Declaration 39 Theseforward looking 39 CGAAP 39 SEBL.O 39 Inc. Nasdaq PVTB 39 securitized Timeshare notes 39 spokesman Barry Koling 39 Vari L 39 NTK Holdings 39 Willdan NASDAQ WLDN 39 Taleo disclaims any 39 BKHM 39 NYSE CMZ 39 AETI SEC 39 Touche LLP 39 newinformation 39 Nasdaq CYBE today 39 pretax 39 DOUG HOWELL 39 Marani Brands filings 39 Paul Pucino 39 jhall@californian.com 39 Nasdaq ALGN 39 DineEquity 39 Statistical Supplement 39 Files Restated 39 XBRL filings 39 SchoolHouse division 39 Micronetics Annual Report 39 John Kritzmacher 39 circulation overstatement 39 www.rda.com 39 backdate options 39 Lowers 3Q 39 retroactive reinstatement 39 Les Crudele president 39 Inc. NASDAQ EVVV 39 Derivative Liabilities 39 NASDAQ CHCI 39 Lucent LU 39 regain compliance 39 Kenneth Howling 39 Trust TSX TET.UN 39 EPL EPL 39 Steipp 39 upholstery fabrics segment 39 Agria filings 39 earnings preannouncements 39 NYSE CBZ 39 recant Shurtleff 39 TSX BNB 39 temporary shutdowns 39 fiscal 39 logo Saba Centra 39 Comverse Technology CMVT 39 Corp XRX XRX 39 DJOFL 39 TSX POU Paramount 39 compensation expense 39 aftertax 39 -Artunduaga 39 risksand uncertainties 39 Company Prospectus dated 39 Merger Transaction 39 NASDAQ NHWK 39 b Relates 39 TranSwitch indebtedness 39 Haights Cross 39 unabsorbed manufacturing 39 restructing 39 JDS Fitel 39 Corporation NYSE BDK 39 Corp. NYSE ORH 39 condensed consolidated financial 39 Writedowns