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To: Bob Rudd who wrote (13605)1/6/2002 1:35:41 PM
From: isopatch  Respond to of 78576
 
Hi Bob. Yes they are. And some small companies

are a lot better than others in all areas of disclosure. This isn't always due to any ulterior motive to withhold information or mislead. Sm caps have such small staffs that investor relations can even piggy backed other responsibilities for a single employee.

To be honest, find myself reading between the lines in some cases. But after what we've seen happen with large cap tech stocks in recent years, the need to do that is proving to be increasingly important no matter what size company you're digging into.

Regards,

Isopatch