Dear Clients and Friends,
 
It's becoming clear now that the US is moving towards a protracted and dangerous war in the Middle East.  We have decided to increase our cash positions across all client accounts by at least 10% and we are doing that by selling stocks as follows:
 
Companies which will be hardest hit by the crisis over the next year including:
Boeing (reduced civilian aircraft sales not offset by increased military spending)
American Express (NY headquarters currently not accessible, worldwide travel spending down sharply)
Lehman Brothers (not a good year for investment banks/brokers although Lehman was doing better than most, Lehman cannot currently access its headquarters)
Ford and Daimler/Chrysler (tough year for car sales turning worse)
Siebel, Parametric, Avant!, Dendrite (enterprise oriented software companies which will have tough times closing sales in the next two quarters)
Schlumberger, Halliburton (oil drilling equipment companies - price of oil currently lower than before the crisis as prospect of flat growth in world economy pushes down demand for oil, retaining diversified multi-nationals like Exxon-Mobil and PB-Amoco.)
 
We may buy back into these companies at a later date if conditions improve.
 
Taking tax losses on companies which seem to have lost their way even before the crisis including:
Worldcom and MCI-Worldcom (telecomms service)
Palm (handheld computer market competitive and saturated)
360 Networks (capturing tax loss on telecomm company that went bankrupt in August)
Arqule (stents for heart operations)
Hewlett Packard (computer systems)
 
Normally, we would be looking to realize tax losses in September anyway.  Through December, we will be looking to realize sufficient capital losses in all clients accounts so that previously realized tax gains are zeroed out and no taxes are owed.
 
Yesterday, US markets were down 5-6% by mid-afternoon, but rallied late to close down just 1-2%.  Unfortunately, the late buying didn't represent new cash coming in so much as short positions being closed out (a short covering rally.)  This morning US markets are down another 2%, bringing total losses since September 10th to 8.8% in the S&P 500, 11% in the Dow, 11.7% in the NASDAQ, 8.4% in the NYSE, so we are at the high end of the 6-10% loss we had projected earlier this week.  We think losses would have been substantially greater had this crisis struck while the bull market ending March 2000 was still surging.  After a year and a half of bear markets, stocks of companies with real earnings, solid cash flow and solid products are down, but not catastrophically so.
 
As always, we are available by phone and e-mail to discuss clients individual situations.
 
Best regards,
David Edwards, President
Heron Capital Management, Inc.
(800) 99-HERON
http://www.HeronCapital.com

Last updated on September 20th, 2001