<TABLE> <S> <C>
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<CIK> 0001103718
<NAME> ELVA, INC.
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<CURRENCY> U.S. Currency
<S> <C>
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<FISCAL-YEAR-END> Dec-31-1999
<PERIOD-START> Jan-01-2000
<PERIOD-END> Mar-31-2000
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0
0
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</TABLE>