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To: patron_anejo_por_favor who wrote (16700)	9/7/2000 5:51:24 PM
From: patron_anejo_por_favor	Respond to of 436258

OK, one more: These guys are using the ever-popular "transition issues" gambit to explain their flagging revenues (hey, at least they own up to them and don't bury them in the balance sheet like, say, Sisqo!!) biz.yahoo.com "Stronger than anticipated interest for Momentum's capabilities is likely to cause additional deferments for some expected orders and shipments until Momentum tools ramp to volume production and until our customers evaluate the system. SpeedFam-IPEC is thus expecting to record a revised, but still strong, revenue growth of approximately 40 percent in fiscal year 2001 versus last year, while continuing to grow market share on a year-over-year basis. These revisions are due to the challenges in transitioning the product mix to Momentum and are not reflective of any current or new trends in the industry."