1.   Analysts said that the SEC review raised the possibility, by no means certain, that Aetna would have to restate earnings.

2.   And a franchisee in Puerto Rico turned in a loss following a skirmish with a Coke bottler and will restate its earnings.

3.   And two weeks ago, a franchisee in Puerto Rico turned in a loss following a skirmish with a Coke bottler and will restate its earnings.

4.   Bloomberg News reported that Emulex planned to restate its earnings for the last two years.

5.   Both companies were subsequently forced to restate their earnings.

6.   After an investigation by the Securities and Exchange Commission, Warnaco announced in August that it expected to restate earnings downward for the last three years.

7.   But because the costs were higher than expected, MicroTouch decided to restate its earnings.

8.   But it has swiftly collapsed since revealing huge hidden debts, causing its stock to plune and requiring it to restate earnings.

9.   FINE HOST EXECUTIVES DISMISSED The chairman and treasurer of Fine Host were dismissed and the catering-service company said it would restate earnings.

10.   First Merchants Acceptance Corp. also restated its earnings after discovering bookkeeping irregularities.