8-K

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D. C. 20549


                                 --------------


                                    FORM 8-K


                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

       Date of Report (date of earliest event reported): December 5, 2003

                          ATCHISON CASTING CORPORATION
- --------------------------------------------------------------------------------
               (Exact name of registrant as specified in charter)



        Kansas                     1-12541                    48-1156578
        ------                     -------                    ----------
(State of Incorporation)     (Commission File Number)      (I.R.S. Employer
                                                         Identification Number)



                   400 South Fourth Street, Atchison, KS 66002
- --------------------------------------------------------------------------------
               (Address of Principal Executive Offices) (Zip Code)

                                 (913) 367-2121
- --------------------------------------------------------------------------------
              (Registrant's telephone number, including area code)

                                 Not Applicable
- --------------------------------------------------------------------------------
          (Former name or former address, if changed since last report)

Item 3.  Bankruptcy or Receivership.

As previously reported on Form 8-K, on August 4, 2003, Atchison Casting
Corporation (the "Company") and certain U.S. subsidiaries filed a voluntary
petition for relief under Chapter 11 of Title 11 of the United States Code (the
"Bankruptcy Code"), in the United States Bankruptcy Court for the Western
District of Missouri (the "Bankruptcy Court") (Case No. 03-50965). The Company
and its subsidiaries (collectively, the "Debtors") remain in possession of their
assets and properties, and continue to operate their businesses as a
"debtors-in-possession" pursuant to Section 1107(a) and 1108 of the Bankruptcy
Code. It is unlikely that any funds will be left for stockholders of the
Company, after payment of secured creditors.

Monthly Operating Report

As a part of the bankruptcy proceedings, the Debtors are required to file with
the Bankruptcy Court a Monthly Operating Report Summary ("MOR"). The Debtors
filed with the Bankruptcy Court the MOR as of and for the month ended October
31, 2003. A copy of certain financial information in the MOR is attached hereto
as Exhibit 99.1 and incorporated herein by reference.

Canadian Bankruptcy Actions

On November 5, 2003,  Ernst & Young,  Inc.  ("E&Y")  was  appointed  the interim
receiver  over  Castcan  Steel  Ltd.  ("Castcan")  and two of its  subsidiaries,
Kitchener Steel Castings, Ltd. and Canadian Steel Foundries Ltd. ("CSF").

Contemporaneous with the receivership, on November 5, 2003, CSF filed a notice
of intention to file a proposal pursuant to section 50.4(1) of the Bankruptcy
and Insolvency Act (Canada). The filing stays creditors from launching
proceedings against CSF while it attempts to reorganize its affairs. CSF has
until January 19, 2004 to either file a proposal to its creditors or seek an
extension of the time to file a proposal.

E&Y was appointed the interim receiver over London Precision Machine & Tool Ltd.
("London"), another Castcan subsidiary, on November 19, 2003. The mandate of the
interim receiver is to monitor the affairs and funding arrangements of London.
London intends to continue to operate during the interim receivership in the
ordinary course with existing management, the goal being to continue to preserve
and maintain the business and to keep sales and customer services at their
highest levels, while a going concern sale of London or its assets is completed
by the interim receiver with the assistance of management. To that end, an
agreement for the proposed sale of London has been entered into by management
with Blue Cast, Inc., subject to both Canadian court approval and adoption by
the interim receiver of Castcan and London.

Item 7.  Exhibits.

Exhibit 99.1 Financial information in the MOR as of and for the month ended
             October 31, 2003.

                                    SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

Date: December 10, 2003



                                 Atchison Casting Corporation



                                 By:      /s/ Kevin T. McDermed
                                    --------------------------------
                                          Kevin T. McDermed
                                          Chief Financial Officer

EX-99

ATCHISON CASTING CORPORATION SUBSIDIARIES AS DEBTORS AND DEBTORS-IN-POSSESSION
CONSOLIDATING BALANCE SHEET
(US $ IN 000s)
October 31, 2003

                                              ATCHISON       AMITE                                       MILWAUKEE       EMPIRE                       PENNSYLVANIA
                                             CASTING        FOUNDRY &       PROSPECT       QUAKER         IMPELLER        STEEL          LaGRANGE    STEEL FOUNDRY
ASSETS                                      CORPORATION   MACHINE, INC.  FOUNDRY, INC.   ALLOY, INC.   CASTINGS, INC. CASTINGS, INC.  FOUNDRY, INC.  & MACHINE CO.
- ----------------------------------------   -------------  -------------  -------------  -------------  -------------  --------------  -------------  -------------

CASH                                             $3,507             $0             $0             $1             $0              $1             $0             $0

TRADE RECEIVABLES                                 6,659          1,267          1,987          1,062              0             252              0              0
OTHER RECEIVABLES                                 5,728              0              1              0              0              12              0              0
LESS ALLOWANCES                                    (150)            (7)           (25)          (141)             0             (18)             0              0
                                           -------------  -------------  -------------  -------------  -------------  --------------  -------------  -------------
NET ACCOUNT RECEIVABLES                          12,237          1,260          1,963            921              0             246              0              0

GROSS INVENTORY                                   8,260          2,131            696            392              0           2,953              0              0
LIFO RESERVE                                       (780)             0              0              0              0               0              0              0
VALUATION RESERVE                                  (125)           (17)           (42)             0              0               0              0              0
                                           -------------  -------------  -------------  -------------  -------------  --------------  -------------  -------------
NET INVENTORY                                     7,355          2,114            654            392              0           2,953              0              0

DEFERRED INCOME TAXES                            (7,932)             0              0              0              0               0              0              0

OTHER CURRENT ASSETS                              1,518            418            171            234              0              98              0              0
                                           -------------  -------------  -------------  -------------  -------------  --------------  -------------  -------------

TOTAL CURRENT ASSETS                             16,685          3,792          2,788          1,548              0           3,298              0              0

PROPERTY, PLANT, & EQUIPMENT                     54,741         19,060         15,186          7,446              0           3,412              0              0
ALLOWANCE FOR DEPRECIATION                      (34,588)       (10,901)       (11,088)        (3,674)             0          (2,785)             0              0
                                           -------------  -------------  -------------  -------------  -------------  --------------  -------------  -------------
NET PROPERTY                                     20,153          8,159          4,098          3,772              0             627              0              0

OTHER ASSETS - INTANGIBLES                            0              0              0              0              0               0              0              0
ACCUMULATED AMORTIZATION                              0              0              0              0              0               0              0              0
                                           -------------  -------------  -------------  -------------  -------------  --------------  -------------  -------------
NET INTANGIBLES                                       0              0              0              0              0               0              0              0

INVESTMENT IN SUBSIDIARIES                       54,105              0              0              0              0               0              0              0

DEFERRED CHARGES                                      0              0              0              0              0               0              0              0
ACCUMULATED AMORTIZATION                              0              0              0              0              0               0              0              0
                                           -------------  -------------  -------------  -------------  -------------  --------------  -------------  -------------
NET DEFERRED CHARGES                                  0              0              0              0              0               0              0              0

OTHER ASSETS                                      2,477              0              0              0            614             186              0              0

                                           -------------  -------------  -------------  -------------  -------------  --------------  -------------  -------------

TOTAL ASSETS                                    $93,420        $11,951         $6,886         $5,320           $614          $4,111             $0             $0
                                           =============  =============  =============  =============  =============  ==============  =============  =============

ATCHISON CASTING CORPORATION SUBSIDIARIES AS DEBTORS AND DEBTORS-IN-POSSESSION
CONSOLIDATING BALANCE SHEET
(US $ IN 000s)
October 31, 2003

                                            SPRINGFIELD                    INVERNESS                                      NON -
                                               IRON         PRIMECAST       CASTINGS       ACC GLOBAL   CLAREMONT        DEBTOR
ASSETS                                      CORPORATION    INCORPORATED    GROUP, INC.    CORPORATION   FOUNDRY, INC. SUBSIDIARIES   ELIMINATIONS   CONSOLIDATED
- ----------------------------------------   -------------  -------------  --------------  -------------  ------------  -------------  -------------  -------------

CASH                                                 $0             $0              $0             $0             $0             $0             $0         $3,509

TRADE RECEIVABLES                                     0              0               0            313              0          3,680              0         15,220
OTHER RECEIVABLES                                     0              0               0              0              0             59              0          5,800
LESS ALLOWANCES                                       0              0               0              0              0            (38)             0           (379)
                                           -------------  -------------  --------------  -------------  -------------  -------------  -------------  -------------
NET ACCOUNT RECEIVABLES                               0              0               0            313              0          3,701              0         20,641

GROSS INVENTORY                                       0              0               0              0              0          1,712              0         16,144
LIFO RESERVE                                          0              0               0              0              0              0              0           (780)
VALUATION RESERVE                                     0              0               0              0              0            (15)             0           (199)
                                           -------------  -------------  --------------  -------------  -------------  -------------  -------------  -------------
NET INVENTORY                                         0              0               0              0              0          1,697              0         15,165

DEFERRED INCOME TAXES                                 0              0               0              0              0             63              0         (7,869)

OTHER CURRENT ASSETS                                  0              0               0              3              0            223              0          2,665
                                           -------------  -------------  --------------  -------------  -------------  -------------  -------------  -------------

TOTAL CURRENT ASSETS                                  0              0               0            316              0          5,684              0         34,111

PROPERTY, PLANT, & EQUIPMENT                          0              0               0              0              0         14,272              0        114,117
ALLOWANCE FOR DEPRECIATION                            0              0               0              0              0         (5,060)             0        (68,096)
                                           -------------  -------------  --------------  -------------  -------------  -------------  -------------  -------------
NET PROPERTY                                          0              0               0              0              0          9,212              0         46,021

OTHER ASSETS - INTANGIBLES                            0              0               0              0              0          9,849              0          9,849
ACCUMULATED AMORTIZATION                              0              0               0              0              0         (7,969)             0         (7,969)
                                           -------------  -------------  --------------  -------------  -------------  -------------  -------------  -------------
NET INTANGIBLES                                       0              0               0              0              0          1,880              0          1,880

INVESTMENT IN SUBSIDIARIES                            0              0               0              0              0              0        (54,105)             0

DEFERRED CHARGES                                      0              0               0              0              0              0              0              0
ACCUMULATED AMORTIZATION                              0              0               0              0              0              0              0              0
                                           -------------  -------------  --------------  -------------  -------------  -------------  -------------  -------------
NET DEFERRED CHARGES                                  0              0               0              0              0              0              0              0

OTHER ASSETS                                         66              0               0              0              0            265              0          3,608

                                           -------------  -------------  --------------  -------------  -------------  -------------  -------------  -------------
TOTAL ASSETS                                        $66             $0              $0           $316             $0        $17,041       ($54,105)       $85,620
                                           =============  =============  ==============  =============  =============  =============  =============  =============

ATCHISON CASTING CORPORATION SUBSIDIARIES AS DEBTORS AND DEBTORS-IN-POSSESSION
CONSOLIDATING BALANCE SHEET
(US $ IN 000s)
October 31, 2003

                                              ATCHISON       AMITE                                       MILWAUKEE       EMPIRE                       PENNSYLVANIA
                                             CASTING        FOUNDRY &       PROSPECT       QUAKER         IMPELLER        STEEL          LaGRANGE    STEEL FOUNDRY
LIABILITIES & NET WORTH                     CORPORATION   MACHINE, INC.  FOUNDRY, INC.   ALLOY, INC.   CASTINGS, INC. CASTINGS, INC.  FOUNDRY, INC.  & MACHINE CO.
- ----------------------------------------   -------------  -------------  -------------  -------------  -------------  --------------  -------------  -------------

ACCOUNT PAYABLE                                  $8,396         $1,730         $1,316         $1,551             $0            $145            $38             $0
ACCRUED EXPENSES                                 15,808            718          1,719           (744)           604           3,725          1,294            441
CURRENT PORTION - LONG TERM DEBT                  9,694              0              0              0              0               0              0              0
                                           -------------  -------------  -------------  -------------  -------------  --------------  -------------  -------------
TOTAL CURRENT LIABILITIES                        33,898          2,448          3,035            807            604           3,870          1,332            441

LONG TERM  LOAN                                  73,132              0              0              0              0               0              0              0
LONG TERM  LOAN - INTRACOMPANY                  (18,783)        11,973        (10,580)        17,419          8,259           7,831          2,725           (441)
                                           -------------  -------------  -------------  -------------  -------------  --------------  -------------  -------------
TOTAL LOANS                                      54,349         11,973        (10,580)        17,419          8,259           7,831          2,725           (441)

EXCESS ASSETS OVER COST                               0              0              0              0              0               0              0              0
ACCUMULATED AMORTIZATION                              0              0              0              0              0               0              0              0
                                           -------------  -------------  -------------  -------------  -------------  --------------  -------------  -------------
NET EXCESS ASSETS OVER COST                           0              0              0              0              0               0              0              0

DEFERRED TAXES                                    1,251              0              0              0              0               0              0              0

OTHER LONG TERM LIABILITIES                         841             40              0              0              0               0              0              0

LONG TERM PENSION                                 7,437              0              0              0              0           2,046              0              0

POST RETIREMENT OBLIGATION
   OTHER THAN PENSION                             5,777              0              0              0              0             464              0              0

MINORITY INTEREST IN SUBSIDIARY                     148              0              0              0              0               0              0              0

                                           -------------  -------------  -------------  -------------  -------------  --------------  -------------  -------------
TOTAL LIABILITIES                               103,701         14,461         (7,545)        18,226          8,863          14,211          4,057              0

CAPITAL STOCK                                    63,353         12,000          6,678          1,894          3,269           1,400          3,000              0
RETAINED EARNINGS                               (73,634)       (14,510)         7,753        (14,800)       (11,518)        (11,500)        (7,057)             0
                                           -------------  -------------  -------------  -------------  -------------  --------------  -------------  -------------
NET WORTH                                       (10,281)        (2,510)        14,431        (12,906)        (8,249)        (10,100)        (4,057)             0

                                           -------------  -------------  -------------  -------------  -------------  --------------  -------------  -------------
TOTAL LIABILITIES &
NET WORTH                                       $93,420        $11,951         $6,886         $5,320           $614          $4,111             $0             $0
                                           =============  =============  =============  =============  =============  ==============  =============  =============

ATCHISON CASTING CORPORATION SUBSIDIARIES AS DEBTORS AND DEBTORS-IN-POSSESSION
CONSOLIDATING BALANCE SHEET
(US $ IN 000s)
October 31, 2003

                                           SPRINGFIELD                     INVERNESS                                      NON -
                                              IRON         PRIMECAST       CASTINGS       ACC GLOBAL    CLAREMONT        DEBTOR
LIABILITIES & NET WORTH                    CORPORATION    INCORPORATED    GROUP, INC.    CORPORATION    FOUNDRY, INC. SUBSIDIARIES   ELIMINATIONS   CONSOLIDATED
- ----------------------------------------   ------------  -------------  --------------  -------------  -------------  -------------  -------------  -------------

ACCOUNT PAYABLE                                     $0             $0              $0           $202             $0         $1,844             $0         15,222
ACCRUED EXPENSES                                     0              0               0            186              0          1,708              0         25,459
CURRENT PORTION - LONG TERM DEBT                     0              0               0              0              0                             0          9,694
                                           ------------  -------------  --------------  -------------  -------------  -------------  -------------  -------------
TOTAL CURRENT LIABILITIES                            0              0               0            388              0          3,552              0         50,375

LONG TERM  LOAN                                      0              0               0              0              0              0              0         73,132
LONG TERM  LOAN - INTRACOMPANY                      66              0               0             24              0         (2,420)       (16,073)             0
                                           ------------  -------------  --------------  -------------  -------------  -------------  -------------  -------------
TOTAL LOANS                                         66              0               0             24              0         (2,420)       (16,073)        73,132

EXCESS ASSETS OVER COST                              0              0               0              0              0              0              0              0
ACCUMULATED AMORTIZATION                             0              0               0              0              0              0              0              0
                                           ------------  -------------  --------------  -------------  -------------  -------------  -------------  -------------
NET EXCESS ASSETS OVER COST                          0              0               0              0              0              0              0              0

DEFERRED TAXES                                       0              0               0              0              0          2,282              0          3,533

OTHER LONG TERM LIABILITIES                          0              0               0              0              0              0              0            881

LONG TERM PENSION                                    0              0               0              0              0              0              0          9,483

POST RETIREMENT OBLIGATION
   OTHER THAN PENSION                                0              0               0              0              0              0              0          6,241

MINORITY INTEREST IN SUBSIDIARY                      0              0               0              0              0              0              0            148

                                           ------------  -------------  --------------  -------------  -------------  -------------  -------------  -------------
TOTAL LIABILITIES                                   66              0               0            412              0          3,414        (16,073)       143,793

CAPITAL STOCK                                        0              0               0            100              0          9,691        (38,032)        63,353
RETAINED EARNINGS                                    0              0               0           (196)             0          3,936              0       (121,526)
                                           ------------  -------------  --------------  -------------  -------------  -------------  -------------  -------------
NET WORTH                                            0              0               0            (96)             0         13,627        (38,032)       (58,173)

                                           ------------  -------------  --------------  -------------  -------------  -------------  -------------  -------------
TOTAL LIABILITIES &
NET WORTH                                          $66             $0              $0           $316             $0        $17,041       ($54,105)       $85,620
                                           ============  =============  ==============  =============  =============  =============  =============  =============

ATCHISON CASTING CORPORATION SUBSIDIARIES AS DEBTORS AND DEBTORS-IN-POSSESSION
INCOME STATEMENT
FOR THE MONTH ENDED OCTOBER 31, 2003
(US $ IN 000s)
                                           ATCHISON          AMITE                                         MILWAUKEE         EMPIRE
                                            CASTING        FOUNDRY &        PROSPECT         QUAKER         IMPELLER         STEEL          LaGRANGE
                                          CORPORATION    MACHINE, INC.   FOUNDRY, INC.    ALLOY, INC.    CASTINGS, INC.  CASTINGS, INC.   FOUNDRY, INC.
                                         --------------  --------------- --------------- --------------- --------------- ---------------  --------------

SALES                                           $6,115           $1,005          $1,573            $595              $0            $364              $0

COST OF SALES:
    MATERIAL                                    (2,268)            (316)           (233)            (24)              0               0               0
    LABOR                                         (563)            (138)           (404)            (19)              0             (26)              0
    BURDEN                                      (2,838)            (532)           (657)           (160)              0            (222)              0
                                         --------------  --------------- --------------- --------------- --------------- ---------------  --------------
TOTAL STANDARD COST OF SALES                    (5,669)            (986)         (1,294)           (203)              0            (248)              0


                                         --------------  --------------- --------------- --------------- --------------- ---------------  --------------
STANDARD GROSS MARGIN                              446               19             279             392               0             116               0

MANUFACTURING VARIANCE                             320                0               0               0               0               0               0
                                         --------------  --------------- --------------- --------------- --------------- ---------------  --------------
TOTAL COST OF SALES                             (5,349)            (986)         (1,294)           (203)              0            (248)              0

GROSS PROFIT (LOSS)                                766               19             279             392               0             116               0

GENERAL & ADMINISTRATIVE                        (1,286)             (66)           (135)            (70)            (52)             (8)           (284)
SALES & MARKETING                                  (63)             (14)            (30)            (14)              0              (9)              0
                                         --------------  --------------- --------------- --------------- --------------- ---------------  --------------

NET OPERATING PROFIT (LOSS)                       (583)             (61)            114             308             (52)             99            (284)
OTHER INCOME (EXPENSE)                          (1,818)               0               0               0               0               0               0
                                         --------------  --------------- --------------- --------------- --------------- ---------------  --------------

EARNINGS BEFORE INTEREST & TAX                  (2,401)             (61)            114             308             (52)             99            (284)
INTEREST EXPENSE                                   305              (90)             45            (134)              0               0               0
MINORITY INTEREST                                    0                0               0               0               0               0               0
                                         --------------  --------------- --------------- --------------- --------------- ---------------  --------------

NET INCOME (LOSS) BEFORE TAX                    (2,096)            (151)            159             174             (52)             99            (284)
INCOME TAX                                        (187)              52             (62)            (52)              0             (16)              0
                                         --------------  --------------- --------------- --------------- --------------- ---------------  --------------

NET INCOME (LOSS)                              ($2,283)            ($99)            $97            $122            ($52)            $83           ($284)
                                         ==============  =============== =============== =============== =============== ===============  ==============



ATCHISON CASTING CORPORATION SUBSIDIARIES AS DEBTORS AND DEBTORS-IN-POSSESSION
INCOME STATEMENT
FOR THE MONTH ENDED OCTOBER 31, 2003
(US $ IN 000s)

                                         PENNSYLVANIA     SPRINGFIELD                        INVERNESS              ACC                             NON -
                                         STEEL FOUNDRY       IRON           PRIMECAST        CASTINGS             GLOBAL           CLAREMONT       DEBTOR
                                         & MACHINE CO.    CORPORATION     INCORSOLIDATED     GROUP, INC.         CORPORATION      FOUNDRY, INC.  SUBSIDIARIES
                                         -------------    ------------    --------------    -----------         -----------      -------------   ------------
SALES                                               $0              $0               $0          $2,746            ($21)             $0          $1,602

COST OF SALES:
    MATERIAL                                         0               0                0          (1,193)              0               0            (467)
    LABOR                                            0               0                0             (96)              0               0            (245)
    BURDEN                                           0               0                0          (1,600)             17               0            (967)
                                         --------------  --------------  --------------- --------------- --------------- --------------- ---------------
TOTAL STANDARD COST OF SALES                         0               0                0          (2,889)             17               0          (1,679)


                                         --------------  --------------  --------------- --------------- --------------- --------------- ---------------
STANDARD GROSS MARGIN                                0               0                0            (143)             (4)              0             (77)

MANUFACTURING VARIANCE                               0               0                0              (5)              0               0               0
                                         --------------  --------------  --------------- --------------- --------------- --------------- ---------------
TOTAL COST OF SALES                                  0               0                0          (2,894)             17               0          (1,679)

GROSS PROFIT (LOSS)                                  0               0                0            (148)             (4)              0             (77)

GENERAL & ADMINISTRATIVE                           (45)              0                0          (1,653)            (10)              0             (70)
SALES & MARKETING                                    0               0                0             (59)              0               0             (44)
                                         --------------  --------------  --------------- --------------- --------------- --------------- ---------------

NET OPERATING PROFIT (LOSS)                        (45)              0                0          (1,860)            (14)              0            (191)
OTHER INCOME (EXPENSE)                               0               0                0           1,461               0               0               1
                                         --------------  --------------  --------------- --------------- --------------- --------------- ---------------

EARNINGS BEFORE INTEREST & TAX                     (45)              0                0            (399)            (14)              0            (190)
INTEREST EXPENSE                                     0               0                0            (146)              0               0               9
MINORITY INTEREST                                    0               0                0              11               0               0               0
                                         --------------  --------------  --------------- --------------- --------------- --------------- ---------------

NET INCOME (LOSS) BEFORE TAX                       (45)              0                0            (534)            (14)              0            (181)
INCOME TAX                                           0               0                0             136               0               0              60
                                         --------------  --------------  --------------- --------------- --------------- --------------- ---------------

NET INCOME (LOSS)                                 ($45)             $0               $0           ($398)           ($14)             $0           ($121)
                                         ==============  ==============  =============== =============== =============== =============== ===============

ATCHISON CASTING CORPORATION SUBSIDIARIES AS DEBTORS AND DEBTORS-IN-POSSESSION
INCOME STATEMENT
FOR THE MONTH ENDED OCTOBER 31, 2003
(US $ IN 000s)

                                         ELIMINATIONS     CONSOLIDATED
                                         -------------    -------------
SALES                                               $0         $13,979

COST OF SALES:
    MATERIAL                                         0          (4,501)
    LABOR                                            0          (1,491)
    BURDEN                                           0          (6,959)
                                         --------------  --------------
TOTAL STANDARD COST OF SALES                         0         (12,951)


                                         --------------  --------------
STANDARD GROSS MARGIN                                0           1,028

MANUFACTURING VARIANCE                               0             315
                                         --------------  --------------
TOTAL COST OF SALES                                  0         (12,636)

GROSS PROFIT (LOSS)                                  0           1,343

GENERAL & ADMINISTRATIVE                             0          (3,679)
SALES & MARKETING                                    0            (233)
                                         --------------  --------------

NET OPERATING PROFIT (LOSS)                          0          (2,569)
OTHER INCOME (EXPENSE)                               0            (356)
                                         --------------  --------------

EARNINGS BEFORE INTEREST & TAX                       0          (2,925)
INTEREST EXPENSE                                     0             (11)
MINORITY INTEREST                                    0              11
                                         --------------  --------------

NET INCOME (LOSS) BEFORE TAX                         0          (2,925)
INCOME TAX                                           0             (69)
                                         --------------  --------------

NET INCOME (LOSS)                                   $0         ($2,994)
                                         ==============  ==============