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$41	Subscribers Preview	2001	Fairness Opinion	Diebold; Electronic Retailing Systems International; MICROS	Radiant Systems 2 3 4 5
$31	Subscribers Preview	2001	Opinion Letter	Great Plains; Microsoft	Dorsey & Whitney
$34	Subscribers	2002	Opinion Letter Re: ATR Search Corporation Registration Statement on Form S-8	CareDecision Corp.
$35	Subscribers	2002	Opinion Letter Re: ATR Search Corporation Registration Statement on Form S-8	CareDecision Corp.
$37	Subscribers Preview	2004	Opinion Letter Re: Caredecision Corporation Registration Statement on Form S-8	Thomas C. Cook	CareDecision Corp.
$32	Subscribers Preview	2003	Opinion Letter Re: Caredecision Corporation Registration Statement on Form S-8	Thomas C. Cook	CareDecision Corp.
$36	Subscribers Preview	2003	Opinion Letter Re: Caredecision Corporation Registration Statement on Form S-8	CareDecision Corp.
$33	Subscribers Preview	2002	Opinion Letter Re: Caredecision Corporation Registration Statement on Form S-8	CareDecision Corp.
$35	Subscribers	2002	Opinion Letter Re: Caredecision Corporation Registration Statement on Form S-8	CareDecision Corp.
$35	Subscribers	2002	Opinion Letter Re: Caredecision Corporation Registration Statement on Form S-8	Thomas C. Cook	CareDecision Corp.
$34	Subscribers Preview	2003	Opinion Letter Re: Form S-8 Registration Statement	Valicert, Inc.; Velocity Acquisition Sub Inc.	Tumbleweed; Skadden
$38	Subscribers Preview	2003	Opinion Letter Re: Microsoft Corporation Form S-8 Registration Statement	Microsoft Corp.
$30	Subscribers Preview	2003	Opinion Letter Re: Zero Coupon Zero Yield Senior Convertible Notes	Cadence Design Systems Inc.	Gibson, Dunn & Crutcher
$33	Subscribers Preview	2003	Opinion of Counsel	GK Intelligent Systems Inc.	M Power Entertainment Inc.
$39	Subscribers Preview	2000	Opinion of Counsel	Global Matrechs, Inc.	HomeCom Communications Inc.
$30	Subscribers Preview	2000	Opinion of Counsel	ImaginOn, Inc.
$35	Subscribers Preview	2002	Opinion of Counsel	Intellisync Corp.
$39	Subscribers Preview	2001	Opinion of Counsel	Intellisync Corp.
$34	Subscribers Preview	2000	Opinion of Counsel	Intellisync Corp.
$37	Subscribers	2001	Opinion of Counsel	MediaX Corp.