U.S. SECURITIES AND EXCHANGE COMMISSION

Litigation Release No. 18388 / October 2, 2003
Accounting and Auditing Enforcement Release No. 1887 / October 2, 2003
Civil Action No. 1 03-CV-2909 (NDGA September 26, 2003)

   The Securities and Exchange Commission ("Commission") filed a
   complaint on September 26, 2003, in the United States District Court
   for the Northern District of Georgia against Dennis A. Bakal
   ("Bakal"), Susan P. Dial ("Dial") and William S. Cole ("Cole"), all
   residing in metropolitan Atlanta, Georgia.

   The complaint alleges that during the first three quarters of calendar
   year 1999, Bakal, President and Chief Executive Officer of
   Professional Transportation Group, Ltd., Inc. ("Professional
   Transportation"), a trucking business headquartered in Marietta,
   Georgia, along with Dial, the company's Chief Financial Officer,
   orchestrated a scheme to inflate the company's net income by recording
   fictitious sales on the accounting records of the primary operating
   subsidiary of the company. The scheme caused Professional
   Transportation to fraudulently report a cumulative net profit of
   $402,000 for the nine months ended September 30, 1999, instead of a
   net loss of $1.7 million. Additionally, during the first two quarters
   of 2000, Bakal, Dial, and Cole, the company's controller, engaged in a
   second scheme to inflate the company's net income by recording sales
   and receivables actually earned by another trucking entity controlled
   by Professional Transportation's majority shareholder. This scheme
   caused the company to fraudulently report a cumulative net profit of
   $1.4 million for the six months ended June 30, 2000, instead of a net
   loss of $1.7 million.

   The complaint seeks permanent injunctions enjoining defendants Bakal,
   Dial and Cole from further violations or aiding and abetting
   violations of Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(5) of the
   Securities Exchange Act of 1934 and Rules 10b-5, 12b-20, 13a-13 and
   13b2-1 thereunder; and Bakal and Dial from further violations or
   aiding and abetting violations of Section 17(a) of the Securities Act
   of 1933 and Rules 13a-1 and 13b2-2 thereunder. The Commission further
   seeks the disgorgement of all ill-gotten gains with prejudgment
   interest, the imposition of civil penalties against the defendants,
   and an officer or director bar against Bakal and Dial.

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Modified 10/06/2003