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To: Guidothecat who wrote (7317)	2/10/1999 11:59:00 AM
From: coydogbark	Read Replies (1) \| Respond to of 27722

I believe they are done together. I really tried to press her for more information and as I did she very carefully danced with my questions however I felt that the filing was imenint. Just my feeling. EOM

To: Guidothecat who wrote (7317)	2/10/1999 12:50:00 PM
From: Lynn	Respond to of 27722

>Do they have to file an SEC form first regarding the >restatement? Would it come simultaneously with the >IPO filing or should it show up before? Here's what I have picked-up from knowledgeable people on the CPQ thread when people were asking about IPO filing for AltaVista: A company normally files with the SEC first. When everything in the filing meets the approval of the SEC, the filing is complete and made publicly available. There is a slight delay, a day or so, between actual SEC approval and public availability to people like us [i.e. through EDGAR or sites that list SEC filings, like companysleuth]. It is normally during this window that a company announces the IPO filing to the world. Lynn