PAGE    1                AR STATEMENT COMMENTS                  21 Apr 1998
ID........ COMMENT.....................................................

CURRENT    THANK YOU FOR YOUR BUSINESS.
INET       Our records indicate that your account is past due.  Please
           be advised that, based on the terms of our agreement, your
           account is subject to disconnection for non-payment.  If the
           account is referred for collections, you are responsible for
           all reasonable collection and legal costs incurred.

           If this statement does not match your records, please
           contact our Accounting Department immediately to resolve any
           discrepancies.
INETCL     YOUR INTERNET SERVICE HAS BEEN TURNED OFF FOR NON-PAYMENT.
           REINSTATEMENT REQUIRES PAYMENT IN FULL PLUS $25 RECONNECT
           FEE.  IF REFERRED TO COLLECTIONS, YOU ARE RESPONSIBLE FOR
           ALL REASONABLE COLLECTION AND LEGAL FEES.
OVER.30    ATTENTION TO YOUR ACCOUNT IS REQUESTED.
OVER.60    YOUR ACCOUNT IS DELINQUENT.  SEND PAYMENT IMMEDIATELY.
OVER.90    IMMEDIATE ATTENTION IS REQUESTED TO YOUR PAST DUE ACCOUNT.
THK        THANK YOU FOR YOUR PATRONAGE.
THK.ATN    THANK YOU FOR YOUR ATTENTION TO YOUR ACCOUNT.

[405] 8 items listed out of 8 items.