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$36	Subscribers Preview	2003	Opinion Letter	Bear Stearns Co.; Chase Manhattan	JPMorgan Chase; Cadwalader
$39	Subscribers Preview	2003	Opinion Letter	Bear Stearns Co.; Chase Manhattan	JPMorgan Chase; Cadwalader
$37	Subscribers Preview	2002	Opinion Letter	Home Properties; Home Properties; Home Properties	Stifel, Nicolaus 2 3 4 5
$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
$35	Subscribers Preview	2003	Opinion Letter Re: Initial Filing of Registration Statement on Form S-4	Anthem; WellPoint Health	Goldman, Sachs
$34	Subscribers Preview	2004	Opinion Letter Re: Initially Filed Registration Statement on Form S-4	Ruby Acquisition LLC; OXHP	UnitedHealth; Goldman, Sachs
$32	Subscribers Preview	2001	Opinion Letter Re: Issuance and Sale of 525,000 Shares of Common Stock pursuant to an Underwriting Agreement Standard Provisions and Related Pricing Agreements	Sites & Harbison PLLC; Healthcare	A.G. Edwards; Stites
$41	Subscribers Preview	2003	Opinion Letter Re: Issuance and Sale of 750,000 Shares of Common Stock pursuant to an Underwriting Agreement Standard Provisions and Related Pricing Agreements	Healthcare; A.G. Edwards	Stites
$39	Subscribers Preview	2001	Opinion Letter Re: Registration Statement [Amendment No. 3]	Archstone Communities Trust; Charles E. Smith Residential Realty, Inc.	Archstone-Smith; Goldman, Sachs
$36	Subscribers Preview	2004	Opinion Letter Re: Registration Statement on Form S-1	Citadel Broadcasting Corp; CSFB LLC; Deutsche Bank	Goldman, Sachs; Fried Frank
$33	Subscribers Preview	2002	Opinion Letter Re: Registration Statement on Form S-11	Heritage; Prudential; First Union	Goldman, Sachs 2 3 4 5
$35	Subscribers Preview	2002	Opinion Letter Re: Registration Statement on Form S-11	Heritage; Prudential; Deutsche Bank	First Union 2 3 4 5
$39	Subscribers Preview	2001	Opinion Letter Re: Registration Statement on Form S-3	A.B. Watley Group Inc.
$40	Subscribers Preview	2000	Opinion Letter Re: Registration Statement on Form S-3	A.B. Watley Group Inc.
$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	Elan Corp., plc	Merrill Lynch & Co., Inc.
$31	Subscribers Preview	2003	Opinion Letter Re: Registration Statement on Form S-3	Innkeepers USA; A.G. Edwards	Wachovia Capital; Venable
$38	Subscribers Preview	2003	Opinion Letter Re: Registration Statement on Form S-4	Medclaim Inc; U.S. Bank, N.A.; Kinetic Concepts	CSFB LLC 2 3 4