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02/19/04 5:44 PM

#30809 RE: TREND1 #30799

Larry...re Q4 numbers...Although I agree with you that Wave must show increasing revenues....I think it needs to take place in Q1 vs Q2 of 04. Q4 is going to be a wash in my opinion.( ~100K) The train is just NOW pulling out of the station....IMHO

Sincerely,

Jas