Exhibit 99.177

OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISTRICT OF CALIFORNIA

IN RE:	)	DEBTOR IN POSSESSION INTERIM STATEMENT
	)
SNTL Corporation (formerly Superior National Insurance Group)	) )	STATEMENT NO. 24 FOR THE PERIOD FROM: 01-Mar-02
	)	TO: 31-Mar-02
DEBTOR	)
CHAPTER 11 CASE NO. SV00-14099-GM	)

	DIP Payroll Account		DIP WCMA/MLIF Account		DIP Operating Account		Pre-Petition Payroll Account		Pre-Petition Operating Account Imperial Bank		Pre-Petition Operating Account Bank of Bermuda		Pre-Petition Investment Account
CASH ACTIVITY ANALYSIS								CLOSED 5/12/00		CLOSED 5/15/00		CLOSED 5/19/00		CLOSED 5/31/00
A. Total Receipts Per All Prior Interim Statements	$	8,302,985.84	$	5,142,068.11	$	900,319.36	$	127,139.87	$	84.46	$	45.84	$	12.16
B. Less: Total Disbursements Per All Prior Interim Statements	$	8,296,178.27	$	5,126,574.85	$	861,267.11	$	127,139.87	$	84.46	$	45.84	$	12.16
C. Beginning Balance	$	6,807.57	$	15,493.26	$	39,052.25	$	0.00	$	0.00	$	0.00	$	0.00
D. Receipts During Current Period Per Attached Schedule	$	0.00	$	871,285.54	$	120,000.00	$	0.00	$	0.00	$	0.00	$	0.00
E. Balance Available	$	6,807.57	$	886,778.80	$	159,052.25	$	0.00	$	0.00	$	0.00	$	0.00
F. Less: Disbursements During Period Per Attached Schedule	$	1,079.82	$	384,149.31	$	119,717.49	$	0.00	$	0.00	$	0.00	$	0.00
G. Ending Balance	$	5,727.75	$	502,629.49	$	39,334.76	$	0.00	$	0.00	$	0.00	$	0.00

H. ACCOUNT INFORMATION
	(1). DIP Payroll Account
		(a) Depository Name and Location	Bank of America, 345 Montgomery Street, LL1, San Francisco, CA 94104
		(b) Account Number	15818-20438
	(2). DIP WCMA/MLIF Account
		(a) Depository Name and Location	Merrill Lynch, 10 West Second Street, #400, Dayton, OH 45402
		(b) Account Number	77M07W63
	(3). DIP Operating Account
		(a) Depository Name and Location	Bank of America, 345 Montgomery Street, LL1, San Francisco, CA 94104
		(b) Account Number	15815-16527
	(4). Pre-Petition Payroll Account
		(a) Depository Name and Location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	14173-04996                      CLOSED 5/12/00
	(5). Pre-Petition Operating Account
		(a) Depository Name and Location	Imperial Bank, 226 Airport Parkway, San Jose, CA 95110
		(b) Account Number	17-061-275                      CLOSED 5/15/00
	(6). Pre-Petition Operating Account
		(a) Depository Name and Location	Bank of Bermuda, 6 Front Street, Hamilton HM 11, Bermuda
		(b) Account Number	1010-584560                      CLOSED 5/19/00
	(7). Pre-Petition Investment Account
		(a) Depository Name and Location	Bank of New York, 700 S. Flower Street, 2nd Floor, Los Angeles, CA 90017
		(b) Account Number	350776                      CLOSED 5/31/00
I. Other Monies On Hand: None

I, Alex Corbett, Chief Financial Officer, declare under penalty of perjury, that the information contained in the above Debtor in Possession Interim Statement is true and complete to the best of my knowledge:

Dated: 4/17/2002 Signed: /s/  ALEX CORBETT

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OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISCTRICT OF CALIFORNIA

IN RE:	)	DEBTOR IN POSSESSION INTERIM STATEMENT
	)
SNTL Corporation (formerly Superior National Insurance Group)	) )	STATEMENT NO. 24 FOR THE PERIOD FROM: 01-Mar-02
	)	TO: 31-Mar-02
DEBTOR	)
CHAPTER 11 CASE NO. SV00-14099-GM	)

	Pre-Petition MLIF Account		Pre-Petition Monarch Funds Account		Pre-Petition Preemptive Rights Holding Account		Pre-Petition Operating Account Chase		Pre-Petition Equity Account		Pre-Petition] Concentration Acct Bank of America		Pre-Petition Accounts Payable Bank of America
CASH ACTIVITY ANALYSIS		CLOSED 6/6/00		CLOSED 6/6/00		CLOSED 5/15/00		CLOSED 5/18/00		CLOSED 5/15/00		CLOSED 5/10/00		CLOSED 5/15/00
A. Total Receipts Per All Prior Interim Statements	$	1,215,440.20	$	173.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
B. Less: Total Disbursements Per All Prior Interim Statements	$	1,215,439.74	$	173.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
C. Beginning Balance	$	0.46	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
D. Receipts During Current Period Per Attached Schedule	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
E. Balance Available	$	0.46	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
F. Less: Disbursements During Period Per Attached Schedule	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
G. Ending Balance	$	0.46	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00

H. ACCOUNT INFORMATION
	Pre-Petition MLIF Account
		(a) Depository Name and Location	Merrill Lynch, 10 West Second Street, #400, Dayton, OH 45402
		(b) Account Number	77M07K15                      CLOSED 6/6/00
	(8). Pre-Petition Monarch Funds Account
		(a) Depository Name and Location	Imperial Bank-Monarch Funds, PO Box 446, Portland, ME 04112
		(b) Account Number	10-00054585-31-01                      CLOSED 6/6/00
	(9). Pre-Petition Preemptive Rights Holding Account
		(a) Depository Name and Location	Imperial Bank-Monarch Funds, PO Box 446, Portland, ME 04112
		(b) Account Number	17-108-832                      CLOSED 5/15/00
	(10). Pre-Petition Operating Account
		(a) Depository Name and Location	Chase Manhattan Bank, 4 Chase MetroTech Center, 18th Floor, Brooklyn, NY 11245
		(b) Account Number	910-2-662864                      CLOSED 5/18/00
	(11). Pre-Petition Equity Account
		(a) Depository Name and Location	Chase Manhattan Bank, 4 Chase MetroTech Center, 18th Floor, Brooklyn, NY 11245
		(b) Account Number	910-2-662856                      CLOSED 5/15/00
	(12). Pre-Petition Concentration Account
		(a) Depository Name and Location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	14173-04939                      CLOSED 5/10/00
	(13). Pre-Petition Accounts Payable Account
		(a) Depository Name and Location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	77650-01167                      CLOSED 5/15/00

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