As you prepare the list of errors that were discovered as we went from an $14 
million dollar loss to a $4 million gain
for 1Q2000 please solicit input from Dana, David , Susan and Steve Myers - 
and , of course, Arthur Andersen and Solarc.
We would like the list to include:
The Error
$ amount
Type/nature of the error
Individual Accountable
The Proposed Remedy

As Stan explained, this exercise is not to play the "blame game", but to 
ensure that we learn from our mistakes and do
 not repeat them.

If at all possible will you please have the first draft of this document 
completed this Friday, May 19th.

I am asking Shelly to assist you in this effot.  Please call on her for 
help.  thanks,  mike