Change of Auditors: May 17 - June 6, 2004

SIRICOMM DISMISSES AUDITOR: SiriComm Inc. a provider of broadband wireless software for the commercial transportation market, dismissed Aidman Piser & Co. PA as its auditor and named BKD as its replacement, according to a federal filing. No reason was given for the change in auditors.

SiriComm’s financials for fiscal years 2002 and 2003 didn’t contain any adverse opinions, nor were there any disagreements with Aidman Piser on any matters of accounting principle or practice.

GT RESIGNS AS SARA LEE RETIREMENT PLANS AUDITOR: National firm Grant Thornton resigned as auditor to several of the Sara Lee Corp.’s retirement plans, including its 401(k), the Playtex Apparel retirement saving plans for employees in Puerto Rico, and the Sara Lee Corp. personal products retirement savings plan of Puerto Rico. No reason was given for GT’s resignation as auditor.

Sara Lee has since hired Crowe Chizek & Co. as its new retirement plan auditor. According to three 8-Ks filed with the Securities and Exchange Commission, Crowe Chizek will audit the plan’s financials for the year ended Dec. 31, 2003.

Grant Thornton’s recent audit reports of all three plans didn’t contain any adverse opinion or disclaimer of opinion.

COVAD CANS E&Y: Communications Group Inc., a broadband service provider, dismissed Big Four firm Ernst & Young as its auditor and now awaits shareholder approval to hire rival PricewaterhouseCoopers as its successor. Covad reported no disagreements with Ernst & Young.

FORRESTER AND DELOITTE PART COMPANY: Forrester Research, an Internet and telecoms research provider, said that it dismissed Big Four firm Deloitte & Touche as its auditor and retained BDO Seidman as its replacement, according to a filing with the SEC. The filing didn’t disclose a reason for the dismissal. Deloitte & Touche’s reports on Forrester’s financials for the years ended Dec. 31, 2003, and Dec. 31, 2002, didn’t contain an adverse opinion or disclaimer of opinion. The company said that there were no disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

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