“Samuel Cohen”

As a Name:  Registrant, Group Member and/or Signatory

        

Latest Filing:  6/10/02  as  ↓Signatory

        

As:  Group Member  (Co-Filer Non-Registrant:  Partner, Affiliate, etc.)

“Samuel Cohen” has been a Group Member with  one  Filer:

        

“Samuel Cohen” has/had a Group Member interest in  one  Issuer:

“Samuel Cohen” has been a Group Member with  2  other Group Members:

As Of	Group Member			Filings       #        Latest		With Filer     (Primary)		Issuer     (Primary)
3/29/01		NJ	Atlas Holdings Inc.	1	SC 13D	NJ	Atlas Holdings Inc.	TX	Valesc Holdings Inc.
		NJ	Jeremy Kraus	1

As:  Signatory  (Director, Officer, Attorney, Accountant, Banker, Agent, etc.)

“Samuel Cohen” has been a Signatory for/with  one  Filer:

        

“Samuel Cohen” has/had a Signatory interest in  one  Issuer: