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To: simonds who wrote (38936)	2/4/2000 3:57:00 PM
From: Mort	Read Replies (1) \| Respond to of 45548

To all, Found this interesting site called the Spinoff Digest spinoffdigest.com AT&T made an initial public offering(IPO) of 15% of the shares it held of Lucent Technologies in the first quarter of 1996. This IPO was for approximately $27 per share. The remaining shares of Lucent Technologies were spun-off from AT&T to its shareholders in September of 1996. Lucent closed the 1996 year at a price of $46 1/4 per share. This sounds very much like the structure of the PALM spinoff. I'm trying to fine the S-1 that AT filed in order to compare the verbage.