101.   Sappi may issue additional shares to finance the purchase.

102.   Security First is also issuing shares to acquire its two software suppliers, SecureWare and Five Paces Inc., and five banks are buying stakes in the company.

103.   Sell orders overwhelmed buy bids after a financial newsletter reported the bank will issue new shares overseas.

104.   Shares of companies on acquisition binges like this often fall, as investors worry that their holdings will be diluted as new shares are issued.

105.   Shares must be issued by a company using revenues and not assets.

106.   Some issue nonvoting shares to those who are not working in the company to avoid unnecessary interference with management.

107.   Southern has previously said it is also considering issuing preferred shares.

108.   Spring Street Brewing Co., an affiliate of Wit Capital, is expected to seek SEC approval to sell newly issued shares to investors on the Internet.

109.   Some banks have also issued preferred shares to fold into their capital base and almost all of them have been trying to trim their portfolios of bad loans.

110.   Starwood has said it plans to issue new shares for the stock portion of its ITT purchase.