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              <td>
                 <h1>Comments in Report</h1>
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           <tr>
              <td  class='Heading'>USFRTF Sample Company</td>
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           <tr>
              <td  class='Heading'>December 31,</td>
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           <tr>
              <td  class='Heading'>(thousands of dollars)</td>
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                 <td colspan='1' class='ColumnHeading-nl'> </td>
                 <td colspan='1' class='ColumnHeading'>2003</td>
                 <td colspan='1' class='ColumnHeading'>2002</td>
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                 <td colspan='3' class='Blank'>-</td>
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                 <td colspan='3' class='SectionHeading'>ASSETS</td>
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        <td class='Footer'>The accompanying notes form an integral part of the consolidated financial statements.</td>
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