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$32	Subscribers Preview	2003	Opinion Letter	Kitty Hawk, Inc.	Haynes and Boone
$40	Subscribers Preview	2003	Opinion Letter	American Airlines Inc; AMR	Wilmington Trust; Debevoise
$31	Subscribers Preview	2003	Opinion Letter	American Airlines Inc; AMR	Wilmington Trust; Debevoise
$32	Subscribers Preview	2003	Opinion Letter	Bank One, N.A.; Continental	Vinson & Elkins
$33	Subscribers Preview	2003	Opinion Letter	Northwest Airlines Inc /mn; Northwest	U.S. Bank, NA; Simpson Thacher
$32	Subscribers Preview	2003	Opinion Letter	Northwest Airlines Inc /mn; Northwest; Citigroup Global	U.S. Bank, NA; Simpson Thacher
$30	Subscribers Preview	2003	Opinion Letter	K-Sea Tranportation Partners LP; K-Sea Trans	Baker Botts
$35	Subscribers Preview	2003	Opinion Letter Re: $252,000,000 Aggregate Principal Amount at Maturity of Senior Convertible Notes	Freedom Airlines, Inc.; Mesa Airlines, Inc.	Mesa Air; Squire Sanders
$31	Subscribers Preview	2003	Opinion Letter Re: 7% Convertible Notes Due 2023 and Common Stock Issuable Upon Conversion of the Notes	AirTran Airways, Inc.; AirTran; Citigroup Global	Wilmington Trust; Smith Gambrell
$30	Subscribers Preview	2003	Opinion Letter Re: Certain U.S. Income Tax Matters as to the Securities to Be Registered Under Registration Statement on Form S-1	Merill Lynch , Pierce, Fenner & Smith Incorporated; Alaska Air	Merrill Lynch; O'Melveny
$30	Subscribers Preview	2004	Opinion Letter Re: Registration Statement NOS. 33-52031, 333-109069, 333-60722, 333-71321 and 333-100936 on Form S-8 and 333-57872 and 333-57872-01 on Form S-3	Norfolk Southern Corp.
$31	Subscribers Preview	2003	Opinion Letter Re: Registration Statement NOS. 33-52031, 333-40993, 333-60722, 333-71321 and 333-100936 on Form S-8 and 333-57872 and 333-57872-01 on Form S-3	Norfolk Southern Corp.
$31	Subscribers Preview	2003	Opinion Letter Re: Registration Statement NOS. 33-52031, 333-60722, 333-71321, 333-100936 and 333-109069 on Form S-8 and 333-57872 and 333-57872-01 on Form S-3	Norfolk Southern Corp.
$34	Subscribers Preview	2003	Opinion Letter Re: Registration Statement on Form S-1	Alaska Air; U.S. Bank, NA	O'Melveny
$36	Subscribers Preview	2003	Opinion Letter Re: Registration Statement on Form S-3	US Airways Group, Inc.	McKenna Long & Aldridge
$33	Subscribers Preview	2002	Opinion Letter Re: Registration Statement on Form S-3	First Trust of New York National Association; Norfolk Southern; Merrill Lynch	MLBFS; Skadden
$37	Subscribers Preview	2001	Opinion Letter Re: Registration Statement on Form S-3	First Trust of New York National Association; Norfolk Southern; Merrill Lynch	MLBFS; Skadden
$36	Subscribers Preview	2001	Opinion Letter Re: Registration Statement on Form S-3	U.S. Bank Trust National Association; Morgan Stanley and Co. Incorporated; Norfolk Southern	Merrill Lynch; MLBFS; Skadden
$40	Subscribers Preview	2003	Opinion Letter Re: Registration Statement on Form S-3	Forward Air; Bear, Stearns	Deutsche Bank
$36	Subscribers Preview	2004	Opinion Letter Re: Registration Statement on Form S-4	James A. Squires; NS Railway	BNY