With the gloom that is hanging over the financial markets, I thought a little humor is in order.

My second item of humor is an internal company memorandum recently posted on the net (X's added to obscure the company involved):

From: XXX
Sent: Thursday, February 20, 2003 9:08 AM
To: All Employees
Subject: Profitability Party Luau on March 5, 2003
Importance: High

Dear Colleagues,

It's my great pleasure to invite all of you to celebrate our 'Back to Profitability Luau' on Wednesday, March 5, starting at 4:00 pm.

We are delighted that Mary will be providing Food & Entertainment. Let's hope for great weather so we can celebrate outside, otherwise this will take place in the Forum.

Looking forward to seeing everybody there.

XXX

P.S. Please do NOT speak to anyone in the media or customers about our "Pro Forma" vs. "GAAP" profitability. Less is more, in this case. Please also refer any questions about the resignation of our most recent CEO to investor relations.