<HEAD> <TITLE>"The need for transcoding"</Title> </HEAD> <BODY> <A NAME="pgtop"></A> <A HREF="http://www.lotus.com"><Img Src="flhome.gif"></A> <A HREF="XML%20e-publishing%20Presentationc.htm"><Img Src="flconts.gif"></A> <A HREF="XML%20e-publishing%20Presentation25.htm"><Img Src="fllarrow.gif"></A> <A HREF="XML%20e-publishing%20Presentation27.htm"><Img Src="flrarrow.gif"></A> <BR> <IMG BORDER=0 SRC="XML%20e-publishing%20Presentation26.gif" > <HR> <A NAME="pgbot"></A> <BR> <FONT SIZE="-2">Published by Lotus® Freelance Graphics® </BODY>