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$32	Subscribers Preview	2003	Fairness Opinion	Opticnet Inc (opto Acquisition Sub Inc); American	BEI Technologies
$34	Subscribers Preview	2003	Fairness Opinion	OpticNet Inc.; American	BEI Technologies
$33	Subscribers Preview	2003	Letter	Opticnet Inc; American	BEI Technologies
$40	Subscribers Preview	2003	Letter	Opticnet Inc; American	BEI Technologies
$32	Subscribers Preview	2001	Opinion of Counsel	Andrea Electronics Corp.
$32	Subscribers Preview	2003	Opinion of Counsel	Bruker BioSciences Corp.	Nixon Peabody LLP
$39	Subscribers Preview	2000	Opinion of Counsel	Bruker BioSciences Corp.
$39	Subscribers Preview	2006	Opinion of Counsel	Bruker BioSciences Corp.	Nixon Peabody LLP