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To: Dorine Essey who wrote (9317)11/21/1997 11:40:00 PM
From: Kevin Chesser  Respond to of 97611
 
Dorine, the 8k includes consolidated financial statements of CPQ restated for the acquisition of Tandem, in accordance with SEC requirements.

The Form S-3 is a filing for registration of shares under the Stockholder purchase plan and dividend reinvestment plan, as promised.

Kevin