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To: Sr K who wrote (14060)	9/8/1998 1:40:00 PM
From: simarx	Read Replies (2) \| Respond to of 120523

That's no independent report. Sorry it took me so long to reply to you. You need to dig a little deeper, they are two different companies on either side of the US. In fact, it was good of you to research the prospectus, but if you keep reading it, you'll notice that it states that Joseph Stevens and Company is totally un-related. Someone else on the YAHOO IFLY thread made a similar comment and after doing some research, this is what I came up with: Joseph Stevens Group: Formerly Located in San Diego California Principals: Joe Elizondo & Steven Rohrolik, hence the Joseph Stevens Group, a Travel company (1800FLY4LESS) Joseph Stevens & Company: Still VERY located in NYC Principals: Joseph Sorbara & Steven Markowitz, hence Joseph Stevens and Company, an Investment Banking Firm. It is safe to assume that this foursome has never even played golf together, let alone know each other.