11.  And for now, BDO Seidman is the leading auditor for publicly traded companies whose previous auditor has resigned.

12.  And although a few publicly traded companies, like the USLife Corp. in New York, could become tempting takeover targets, most deals are likely years away.

13.  And last week, Paul Schaut, the chief executive of Engage, the publicly traded online advertising company controlled by CMGI, also resigned.

14.  And last year, Anheuser-Busch spun off its Earthgrains bakery subsidiary into a publicly traded company.

15.  Andersen also said it will no longer offer consulting advice to the publicly traded companies that it audits.

16.  Another large group in New York is Ark Restaurants, which is operated by Michael Weinstein and is a publicly traded company.

17.  And while she has not decided what the publicly traded company will be named, she is sure of one thing.

18.  ArcSys, a Sunnyvale, Calif., software developer for semiconductors, surges on its first day as a publicly traded company.

19.  As a publicly traded company, this risk would be borne by the shareholders rather than policyholders.

20.  As a result, Syntroleum becomes a publicly traded company.