EASTCO INDUSTRIAL SAFETY CORP
10-Q, 1998-02-13
ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES
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                    SECURITIES & EXCHANGE COMMISSION
                                    
                         WASHINGTON, D.C., 20459
                                    
                                    
                                FORM 10-Q
                                    
               QUARTERLY REPORT UNDER SECTION 13 OR 15(d)
                 OF THE SECURITIES EXCHANGE ACT OF 1934
                                    
            FOR THE QUARTERLY PERIOD ENDED DECEMBER 31, 1997
                                    
                        COMMISSION FILE # 0-8027
                                    -------------
                                    


                     EASTCO INDUSTRIAL SAFETY CORP.           
                     -------------------------------
         (Exact name of registrant as specified in its charter)
                                    
                                    
                NEW YORK                         11-1874010    
     -------------------------------         -----------------
     (State or other jurisdiction of          (Employer I.D.#)        
     incorporation or organization)                         


          130 West 10th Street, Huntington Station, N.Y.  11746
          -----------------------------------------------------
          (Address of principal executive offices and zip code)

                             (516) 427-1802
                             --------------
                       (Issuer's telephone number)

                                    
                                    
Indicate by check mark whether the registrant has (1) filed all reports
required to be filed by Section 13 or 15(d) of the Exchange Act of 1934
during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports) and (2) has been subject to
such filing requirements for the past 90 days.
                         YES    X       NO         
                         ---------      -----------

                                    
State the number of shares outstanding of each of the issuer's classes of
common stock, as of the latest practicable date.


          Class                         Outstanding at December 31, 1997
          ---------------------         --------------------------------
          Common Stock, par value                 1,683,079 
          $.12 per share                          
 


<PAGE>


                     PART I - FINANCIAL INFORMATION
                                    
                                    
             EASTCO INDUSTRIAL SAFETY CORP. AND SUBSIDIARIES
             -----------------------------------------------
                  CONDENSED CONSOLIDATED BALANCE SHEETS
                  -------------------------------------



                                             December 31,        June 30,
                                                1997              1997   
                                             ------------        ----------
          ASSETS
          ------                             (Unaudited)

CURRENT ASSETS:
     Cash and cash equivalents               $   85,586          $  112,258
     Accounts receivable - (less allowance
       for doubtful accounts of $238,000 at
       December 31, 1997 and $219,000 at
       June 30, 1997)                         5,333,318           4,561,053 
                            
     Inventories - (note 2)                   7,117,163           5,972,904

     Other                                      798,840             670,155
                                             ----------          ---------- 
             
          TOTAL CURRENT ASSETS               13,334,907          11,316,370
                                             ----------          ----------

PROPERTY, PLANT AND EQUIPMENT, at cost -      3,708,510           3,568,095
     
     Less accumulated depreciation and
     amortization                             1,465,394           1,354,124
                                             ----------          ----------
                                              2,243,116           2,213,971
     
EXCESS OF COST OVER NET ASSETS ACQUIRED         437,510             448,910
OTHER ASSETS                                     14,492              61,338
                                             ----------          ----------

          TOTAL ASSETS                      $16,030,025         $14,040,589
                                            ===========         ===========


See accompanying notes.

<PAGE>

             EASTCO INDUSTRIAL SAFETY CORP. AND SUBSIDIARIES
             -----------------------------------------------
                  CONDENSED CONSOLIDATED BALANCE SHEETS
                  -------------------------------------

                                             December 31,   June 30,
                                                 1997          1997    
                                            ------------   --------
                                             (Unaudited)    
LIABILITIES AND SHAREHOLDERS' EQUITY
- ------------------------------------

CURRENT LIABILITIES:
     Loans Payable                           $ 7,120,342    $ 5,417,675
     Current maturities of long-term debt        276,031        278,821
     Accounts payable                          3,289,515      2,770,626
     Accrued expenses                            206,586        374,764
                                             -----------    -----------  
          TOTAL CURRENT LIABILITIES           10,892,474      8,841,886
                                             -----------    -----------


LONG-TERM DEBT, less current maturities          677,507        811,410
                                             -----------    -----------

SHAREHOLDERS' EQUITY 
     Preferred stock; $.01 par value; authorized
       1,000,000 shares; no shares outstanding
     Common stock, $.12 par value;
          authorized - 20,000,000 shares, issued 
          and outstanding 1,683,079 shares
          in December 1997 and in June 1997       201,970      201,970
     Additional paid-in capital                 9,807,708    9,807,708
     (Deficit)                                 (5,549,634)  (5,622,385)
                                               ----------    ---------

          TOTAL SHAREHOLDERS' EQUITY            4,460,044    4,387,293
          --------------------------           ----------    ---------


TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY    $16,030,025  $14,040,589
                                              ===========  ===========




See accompanying notes.

<PAGE>
                                     

             EASTCO INDUSTRIAL SAFETY CORP. AND SUBSIDIARIES
             -----------------------------------------------
       CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND DEFICIT
        -----------------------------------------------------------        
                                    
                                    
                                        Three Months Ended December 31,
                                        -------------------------------
                                                   1997        1996
                                                ----------   ----------   
                                                (Unaudited) (Unaudited)

Net Sales                                       $8,103,426   $6,793,438

Cost of Sales                                    6,608,662    5,480,935
                                               -----------   ----------

Gross Profit                                     1,494,764    1,312,503
                                               -----------   ----------

Selling, general & administrative expenses       1,254,008    1,196,282

Interest expense (NET)                             218,453      166,239

Other income (NET)                                 (13,033)     (18,349) 
                                                ----------   ----------
                                                 1,459,428    1,344,172
                                                ----------    ---------

Net income (loss)                                   35,336      (31,669)

Opening (deficit)                               (5,584,970)  (4,390,277)
                                                ----------   ----------

Closing (deficit)                              $(5,549,634)  $4,421,946)
                                               ============  ===========

Income/(loss) per common share-
  basic and dilutive                                  $.02      $ (.03)
                                                      ====      =======  

Weighted average number of 
  common shares outstanding                      1,683,079    1,231,284
                                                 =========    =========
See accompanying notes.

<PAGE>


             EASTCO INDUSTRIAL SAFETY CORP. AND SUBSIDIARIES
             -----------------------------------------------
                                    
       CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND DEFICIT
       -----------------------------------------------------------


                                             Six Months Ended December 31,
                                                  1997          1996    
                                               ----------    -----------
                                              (Unaudited)    (Unaudited)

Net Sales                                     $15,812,667    $12,849,145

Cost of Sales                                  12,826,387     10,512,665
                                              -----------    -----------

Gross Profit                                    2,986,280      2,336,480
                                              -----------    -----------

Selling, general & administrative expenses      2,537,478      2,216,557

Interest expense (NET)                            405,667        347,882

Other income (NET)                                (29,616)       (36,568)
                                               -----------   -----------  

                                                2,913,529      2,527,871
                                               -----------   -----------

Net income/(loss)                                  72,751       (191,391)

Opening (deficit)                              (5,622,385)    (4,230,555)
                                               -----------   -----------

Closing (deficit)                           $  (5,549,634)  $ (4,421,946)
                                            ==============  =============

Income/(loss) per common share-
  basic and dilutive                            $     .04    $      (.18)
                                                ==========    ===========
Weighted average number of 
  common shares outstanding                     1,683,079      1,087,208
                                                =========      =========


See accompanying notes.                                

<PAGE>


             EASTCO INDUSTRIAL SAFETY CORP. AND SUBSIDIARIES
             -----------------------------------------------
             CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
             ----------------------------------------------

                                                                            
                                             Six Months Ended December 31
                                             ----------------------------
                                                      1997        1996    
                                                   ---------   ---------
                                                  (Unaudited) (Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES:
     Net Income/(Loss)                               $72,751   $(191,391)
                                                   ---------   ---------
     Adjustment to reconcile results of operations 
       to net cash effect of operating activities:     
         Depreciation and amortization               122,670      56,880
                    
     Net changes in assets and liabilities:
          (Increase)/Decrease in accounts receivable(772,265)     53,293
          (Increase) in inventories               (1,144,259)   (695,237)
          (Increase) in other current assets        (128,685)   (371,223)
          Decrease in other assets                    46,846     121,397
          Increase/(Decrease) in accounts payable    518,889    (564,340)
          (Decrease) in accrued expenses            (168,178)    (34,669)
                                                  ----------   ---------

               Total Adjustments                  (1,524,982) (1,433,899)
                                                  ----------   ----------
               Net cash (used for)
                 operating activities             (1,452,231) (1,625,290)
                                                  ----------   ----------
CASH FLOWS FROM INVESTING ACTIVITIES:
     Capital expenditures                           (140,415)    (75,035)
                                                  ----------   ---------
CASH FLOWS FROM FINANCING ACTIVITIES:
     Repayments of long-term debt                   (136,693)    (27,047)
     Borrowings under line of credit agreement    17,073,244  14,998,229
     Repayments under line of credit agreement   (15,370,577)(16,640,288)
     Net proceeds from private placement               -         154,000
     Net proceeds of public offering                   -       2,610,514
                                                  ----------   ---------
     Net cash provided from financing activities   1,565,974   1,095,408
                                                   ---------   ---------

NET (DECREASE) IN CASH                               (26,672)   (604,917)
                                                  ----------   ---------
CASH, beginning of period                            112,258     646,030
                                                  ----------   ---------
CASH, end of period$                                  85,586    $ 41,113
                                                   ---------   ----------

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
   Cash paid during the period for:
     Interest                                    $  387,374    $ 344,594
                                                 ----------    ---------
     Income taxes                                $    5,680    $   2,046
                                                 ----------    ---------


See accompanying notes.

<PAGE>


             EASTCO INDUSTRIAL SAFETY CORP. AND SUBSIDIARIES
             -----------------------------------------------
           NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
           ----------------------------------------------------

1.        Company's Opinion on Unaudited Financial Statements
         ---------------------------------------------------

In the opinion of the Company, the accompanying unaudited condensed
consolidated financial statements contain all adjustments (consisting of only
normal accruals) necessary to present fairly the condensed consolidated
balance sheets as of December 31, 1997  (audited) and the related statements
of operations and deficit for each of the three month and six month periods
ended December 31, 1997 and 1996 and cash flows for the six month periods
ending December 31, 1997 and 1996.

The results of operations for the three and six month periods ended December
31, 1997 and 1996 are not necessarily indicative of the results for the
entire year.

2.        Inventories
         -----------
Inventories consist of the following:
                                   December 31,      June 30,
                                       1997            1997 
                                   -----------      ----------
          Raw material              $2,155,740      $2,049,328
          Work-in-process            1,491,935       1,145,395
          Finished goods             3,469,488       2,778,181
                                   -----------      ----------
          Total                     $7,117,163      $5,972,904
                                   -----------      ----------

3.        Litigation
          ----------

The Company is a party to various asbestos lawsuits alleging damages from
exposure to asbestos products sold by the Company.  Refer to Part II, Other
Information, Item I"Legal Proceedings" in this form 10-Q, as well as the
Company's Form 10-Q of September 30, 1997 and its Note 11 to the June 30,
1997 Audited Consolidated Financial Statements regarding the asbestos litigation

4.   The attached summarized financial information does not include all
disclosures required to be included in a complete set of financial statements
prepared in conformity with generally accepted accounting principles.  Such
disclosures were included with the consolidated financial statements of the
Company at June 30, 1997, included in its annual report on Form 10-KSB.  Such
statements should be read in conjunction with the data herein.

5.        Quarterly Results of Operations:
          -------------------------------

The Company previously reported unaudited net loss for the nine months ended
March 31, 1997 was $70,422, whereas the audited financial statements for the
year ended June 30, 1997 reflected a net loss of approximately $1,392,000.

As a result of the magnitude of the net loss recorded by the Company in the
fourth quarter of its year ended June 30, 1997, management is currently
analyzing its previously issued interim financial statements during such year
in order to determine the extent, if any, that such financial data requires
restatement.  Management believes that the financial statements for the three
and six months period ended December 31, 1996 will not have to be restated.

<PAGE>


             EASTCO INDUSTRIAL SAFETY CORP. AND SUBSIDIARIES
             -----------------------------------------------
           MANAGEMENT'S DISCUSSION AND ANALYSIS OF CONSOLIDATED
          -----------------------------------------------------
        FINANCIAL CONDITION AND CONSOLIDATED RESULTS OF OPERATIONS
        ----------------------------------------------------------

Liquidity and Capital Resource
- ------------------------------

The Company had working capital as of December 31, 1997 of approximately
$2,442,000 as compared to approximately $2,474,000 as of June 30, 1997.  A
substantial portion of the Company's working capital consists of inventory,
which was approximately $7,117,000 and $5,973,000 as of December 31, 1997 and
June 30, 1997, respectively. The increase in inventory was principally due to 
the increased production in Mexico and higher finished goods needed to meet 
continued demand.  The Company is required to maintain substantial
inventories of its numerous products in order to meet the immediate shipping
requirements of its customers who require products on short notice. The
Company believes that its current working capital position will be sufficient
to satisfy its needs for the current fiscal year.

The amounts outstanding under the Company's loan agreement with Congress
Financial Corporation at December 31 and June 30, 1997 were $7,120,000 and
$5,418,000, respectively.  The Company had $217,000 available for borrowing
at December 31, 1997 after adjusting for its liability for outstanding
checks.

Net cash used for operating activities was principally a result of an
increase in inventory, accounts receivable and other current assets and
payment of accrued expenses which was partially offset by an increase
in accounts payable.  These increases were largely a result of increased
sales.  Cash flows used in investing activities was for the purchase of 
property, plant and equipment.  Cash flows provided by financing activities
was principally from borrowings under the Company's loan agreement with
Congress Financial Corporation.

At the present time, the Company, together with a variety of defendants, is
party to various asbestos-related lawsuits involving a number of plaintiffs
alleging damages from exposure to asbestos products sold by the Company.  The
Company may become a party to additional asbestos-related actions in the
future.  The Company is also party to other non-asbestos-related litigation. 
The Company cannot, at this time, determine the outcome of this uncertainty. 
To date, the Company's insurance coverage has been adequate and the Company's
costs relative to asbestos litigation against it has not been material.

Results of Operations
- ---------------------

Net sales for the three months ended December 31, 1997 were $8,103,000 as
compared to $6,793,000 for the three months ended December 31, 1996, an
increase of 19.3%.  Sales in the manufacturing segment increased 25.4% 
to $6,010,000 from $4,794,000 compared to the comparable quarter last year,
while sales in the distribution segment increased 4.7% to $2,093,000 from
$1,999,000 for the same quarter last year.  

Net sales for the six months ended December 31, 1997 were $15,813,000,
compared with sales for the period ended December 31, 1996 of $12,849,000,
an increase of 23.1%.  In the six months ended December 31, 1997,
distribution sales were $4,525,000, an increase of $478,000 or 11.8% compared 
to the same period last year, while the manufacturing sales increased 28.2%
to $11,288,000 from $8,802,000 for the same period in the prior year.  
The increase in sales for the manufacturing division is due to the improvement
in the Company's inventory position, in part because of a continuous 
increased flow of certain products produced in Mexico, as well as the continued
improvement in industry conditions and market share.  The distribution division
increase is due to the increased demand for our products by both the
industrial and hazardous material abatement customers.

The Company's gross profit margin decreased to 18.4% of sales for the second
quarter of fiscal 1998 as compared to 19.3% for the second quarter fiscal
1997 and the gross profit margin for the six months ended  December 31, 1996
increased to 18.9% from 18.2% for the similar period in the prior year. The
overall decrease for the second quarter was due to competitive pricing in the
manufacturing division in an effort to increase market share offset partly by
the reduction of costs to produce major  products in Mexico and continual
production efficiencies in Puerto Rico.

Selling, general and administrative expenses for the quarter ended December
31, 1997 were approximately $1,254,000 (or 15.5% of sales) compared to
approximately $1,196,000 (or 17.6% of sales) for the same period last year.
These expenses for the six months ended December 31, 1997 were approximately
$2,537,000 (or 16.0% of sales) as compared to approximately $2,217,000 (or
17.3% of sales)for the same period in the prior year.  These expense
decreases as a percentage of sales were due to the increased sales volume, as 
well as continuing cost reductions.

Interest expense was approximately $218,000 for the second quarter of fiscal
1998, an increase of approximately $52,000 when compared to the same quarter
of fiscal 1997.  For the six months ended December 31, 1997 the interest
expense was approximately $406,000, against approximately $348,000 in the
same period in the prior year.  These increases were principally due to the
increased average borrowings from Congress Financial Corporation.

The Company has adopted Financial Accounting Standards Statement (FASB) No.
128, "Earnings Per Share", which changes the computation and presentation of
earnings per share.  Under FASB 128, the Company is required to present basic 
and dilutive (if applicable) income (loss) per common share for periods ended
after December 15, 1997.  The prior period comparative financial statements
have been restated utilizing the provisions of FASB 128.  For the three and 
six month periods ended December 31, 1997, outstanding options and warrants
were not dilutive.  The adoption of FASB 128 had no effect on the prior
periods.

The Company showed basic and dilutive income per share of $.02 for the
quarter ended December 31, 1997 against a loss of $.03 per share in the quarter
ended December 31, 1996.  For the six months ended December 31, 1997 the Company
showed basic and dilutive per share income of $.04 against $.18 per share
loss for the same period in the prior year.  The increase in the weighted
average number of common shares outstanding in the current fiscal period was
due to shares issued in connection with Company's shareholder rights and public
offering that occurred in the second quarter of fiscal 1997.

Risks
- -----
From time to time, information provided by the Company or statements made by
its employees, or information provided in its filings with the Securities and
Exchange Commission may contain forward looking information.  The Company's
actual future results may differ materially from those projections or
statements made in such forward looking information as a result of various
risks and uncertainties, including but not limited to competition,
management,
losses, availability of capital, asbestos litigation or substantial
inventories and Tyvek(R) , the absence of dividends, and tax incentives. 
There can be no assurances that asbestos litigation will not have an adverse
effect upon the Company in the future.  The market price of the Company's
Common Stock may be volatile at times in response to fluctuations in the
Company's quarterly operating results, changes in analyst earnings estimates,
market conditions, as well as general conditions and other factors general to
the Company.

<PAGE>


                        PART II - OTHER INFORMATION

ITEM 1    LEGAL PROCEEDINGS
- ------    -----------------

During the quarter ended December 31, 1997, 239 asbestos actions involving
430 plaintiffs were instituted against the Company and Puerto Rico Safety
Equipment Corporation.  All of these actions have been brought by one firm of
attorneys. The actions are all pending in the Supreme Court of the State of New
York within the City of New York and involve a multitude of defendants and are
either actions, pursuant to standard complaints, for personal injury or
wrongful death setting forth a number of cause of action each in the amount
of $10,000,000 for compensatory damages and $10,000,000 for punitive damages.
During the quarter ended September 30, 1997 one additional third party
asbestos action involving 2 plaintiffs and a multitude of defendants was 
instituted against the Company in the State of New Jersey, Law Division, 
Middlesex County. 

This action incorporates the standard complaint filed with Middlesex County
Clerk in the State of New Jersey pursuant to which various counts are alleged
seeking unspecified amounts of compensatory and punitive damages on behalf of
each plaintiff.  All of the foregoing actions have been submitted to the
Company's and Puerto Rico Safety Equipment Corporation's insurance carriers
for defense.  A schedule of these cases is annexed hereto as Exhibit 99.05.1.

During the quarter ended December 31, 1997, the following asbestos cases
pending in the State of New York to which Eastco Industrial Safety Corp. was
a party, were settled or dismissed.  All of the below cases were settled
pursuant to the settlement agreement reached during fiscal 1994.  (See 
Exhibit 99.11 to the Company's registration on Form SB-2, No. 333-09517, filed 
on August 2, 1996.)  Pursuant to this settlement, an aggregate of $49,300 was
paid. The entire amount is to be paid by Eastco's insurance carriers with the
exception of $5,300 to be paid by Eastco.  These cases are as follows and each
was settled or dismissed for the amount in the aggregate indicated.

CASE           NUMBER OF PLAINTIFFS     SETTLEMENT PAID
- ----           --------------------     ------------------

Colabella                2                   $200

Turner                   1                    100

Theil                    28                  2800

Francica                 25                  2700

Bullock                  20                  2400

Masalin                  39                  3900

Fenwick                  40                  4200

Distefano                43                  4500

Ecuyer                   47                  4800

Jester                   36                  3800

Clinton                  37                  3700

Tassa (A)                5                   1500

Lorelle                  48                  4800

<PAGE>

Newby                    61                  6100

Vilarino                 28                  2800

Kern                     7                    700

Ellis                    2                    200

Pagnozzi                 1                    100

Javornicky               26                   -0-

Brosnan                  36                   -0-

Wiegleb                  29                   -0-

Peek                     29                   -0-

Caso                     6                    -0-

Duell (A)                4                    -0-

Giddio                   37                   -0-

Vollmart                 51                   -0-

Catozzi                  4                    -0-

TOTAL                    692             $ 49,300



(A)  These cases not previously reflected on schedules filed (see Exhibit
99.05 to the Form 10-KSB for the year ended June 30, 1997).


ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K:
         --------------------------------

(a)      Exhibits

      99.05.1       Schedule of asbestos actions filed against the Company
                    and Puerto Rico Safety Equipment Corporation during the
                    quarter ended December 31, 1997.                        

                     
<PAGE>

SIGNATURES


Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant had duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


Dated:  February  13, 1998

                               EASTCO INDUSTRIAL SAFETY CORP.



                                   By: /s/ LAWRENCE DENSEN
                                      ---------------------
                                      LAWRENCE DENSEN PRESIDENT 
                                       & CHIEF EXECUTIVE OFFICER
     


                                   By: /s/ ARTHUR J. WASSERSPRING
                                      ---------------------------
                                        ARTHUR J. WASSERSPRING
                                        VICE PRESIDENT OF FINANCE/
                                        CHIEF FINANCIAL OFFICER         




                                   EXHIBIT 99.05.1
                                   ---------------

SCHEDULE OF PENDING ASBESTOS LITIGATION           January 20, 1998
- ---------------------------------------
- -    The actions set forth below in New Jersey are in the Superior Court, Law
     Division, Middlesex County.

- -    The actions set forth below in New York are in the Supreme Court, New
     York County (unless otherwise indicated).

- -    The actions set forth below in Pennsylvania are in Luzerne County, Court
     of Common Pleas.

**   Various counts for unspecified damages including compensation and
     punitive.
***  Standard complaint as made available to the Company during October, 1989
     pursuant to which 10 causes of action are alleged seeking $10,000,000 in
     compensatory damages and $20,000,000 in punitive damages on behalf of
     each plaintiff.
**** Incorporates standard complaint filed with Middlesex County Clerk in the
     State of New Jersey pursuant to which various counts are alleged seeking
     unspecified amounts of compensatory and punitive damages on behalf of
     each plaintiff.
***** Sets forth a standard complaint filed with the Supreme Court in all
     Counties within the City of New York for personal injury or wrongful
     death containing various causes of action including causes of action
     seeking $10,000,000 in compensatory damages and $10,000,000 in punitive
     damages on behalf of each plaintiff.

PLAINTIFFS     Number of plaintiffs is as per inception of case or as
               otherwise indicated.

DEFENDANTS     Number of defendants excludes John Does and unnamed parties. 
               Certain named defendants are successors to other entities not
               included in the count.  No representation is made as to
               whether the named defendants were all served or are still
               party to the actions as to whether additional defendants have
               been brought into the actions.  No representation is given as
               to whether or not all or any of the defendants are still
               engaged in business, have insurance, or their ability to pay
               any claim judgment against them.

DAMAGES        No representation is given as to whether or not complaints
               have been amended to reflect different claims or includes
               additional plaintiffs.  Each action also seeks costs.

<PAGE>


Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Demko,     8/13/97    PA     Eastco         4             41           y


Action
- ------
Demko, et al v. Active Waste Technology Co., Inc., Eastco Industrial Safety
Corporation, a/k/a Charkate Glove and Specialty Company, et al


Comments
- --------
The Company is a first party defendant.


Damages
- -------



Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Crowley,  10/10/97    NY     Eastco_PR      2             86           N


Action
- ------
Dennis Crowley, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>


Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Gavales,  10/10/97    NY     Eastco_PR      2             86           N


Action
- ------
John Gavales, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Foley,    10/10/97    NY     Eastco_PR      1             86           N


Action
- ------
William Foley, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.

Damages
- -------
*****

<PAGE>


Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Midolo,   10/10/97    NY     Eastco_PR      2             86           N
 Ralph


Action
- ------
Ralph Midolo, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Montagriff  10/10/97  NY     Eastco_PR      1             86           N


Action
- ------
Charles Montagriff, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Saltalamacc, 10/10/97  NY     Eastco_PR      2             86           N


Action
- ------
Anthony Saltalamacchia, et al v. AC and S, Inc., Eastco Industrial Safety
Corp., Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Siminone, 10/10/97    NY     Eastco_PR      1             86           N


Action
- ------
Christine Siminone, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Tivin,    10/10/97    NY     Eastco_PR      2             86           N
 Elliot


Action
- ------
Elliot Tivin, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Bogus,    11/5/97     NY     Eastco_PR      2             76           N
 Vivian


Action
- ------
Vivian Bogus, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Brown,Emma 11/5/97    NY     Eastco_PR      2             76           N


Action
- ------
Emma Brown, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Courntey, 11/5/97     NY     Eastco_PR      2             76           N


Action
- ------
Donna Courtney, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Paige,    11/5/97     NY     Eastco_PR      2             76           N


Action
- ------
Robert Paige, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Walsh,    11/5/97     NY     Eastco_PR      2             76           N


Action
- ------
Barbara Walsh, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Astuto, Vinc 11/24/97   NY    Eastco_PR      2             77           N


Action
- ------
Vincenzo Astuto, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Brooks, Lave  11/24/97  NY    Eastco_PR      2             77           N


Action
- ------
Lavern Brooks, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Bruce,    11/24/97    NY     Eastco_PR      2             77           N


Action
- ------
Marilyn Bruce, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Evans,    11/24/97    NY     Eastco_PR      2             77           N


Action
- ------
Thomas Evans, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Falkowski, 11/24/97   NY     Eastco_PR      2             77           N


Action
- ------
Ronald Falkowski, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Forster,  11/24/97    NY     Eastco_PR      1             77           N


Action
- ------
George Forster, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case         Date      State   Company    Plaintiffs    Defendants    Answer
- ----         ----      -----   -------    ----------    ----------    ------
Garcia,Joyc 11/24/97    NY    Eastco_PR      1             77           N


Action
- ------
Joyce Garcia, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Graham,D'an  11/24/97   NY    Eastco_PR      2             77           N


Action
- ------
D'Anthony Graham, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Rehrey, Bob  11/24/97   NY   Eastco_PR      2             77           N


Action
- ------
Robert Rehrey, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Wolfinger, 11/24/97   NY     Eastco_PR      2             77           N


Action
- ------
Peter Wolfinger, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Zalesny,     12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Stanley Zalesny, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Wright, Ian  12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Ian Wright, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Widman,Wilt  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Wilton Widman, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Weingarten,  12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Mortimer Weingarten, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Webster,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Ralph Webster, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Webb,        12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Raymond Webb, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Wasserman,   12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Harris Wasserman, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Walko,       12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
George Walko, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Oliviero,    12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Aniello Oliviero, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Olsen, James 12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
James Olsen, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Ortega, Raul 12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Raul Ortega, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Penna,       12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Anthony Penna, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Pfaff,       12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
August Pfaff, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Phippard,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
John Phippard, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case            Date     State   Company   Plaintiffs    Defendants    Answer
- ----           ----     -----   -------   ----------   ----------    ------
Piazza, Frank  12/17/97   NY     Eastco_PR      1           75          N


Action
- ------
Frank Piazza, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Polikoff,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Leonard Polikoff, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Roche,       12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Daniel Roche, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Rodriguez,   12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Charles Rodriguez, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Rogers, Owe  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Owen Rogers, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Roksvold,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Thomas Roksvold, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Salvador,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Carlos Salvador, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Schulhoff,   12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Kenneth Schulhoff, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Shannon,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Patrick Shannon, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Shapiro,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Morris Shapiro, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Shild, Rubin 12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Rubin Shild, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Sidorenko,   12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Konstantin Sidorenko, et al v. AC and S, Inc., Eastco Industrial Safety
Corp., Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Smagala,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Stanley Smagala, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Solomon,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
James Solomon, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Soto, Efrain 12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Efrain Soto, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case            Date    State   Company    Plaintiffs    Defendants    Answer
- ----            ----    -----   -------    ----------    ----------    ------
Stark, Philip  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Philip Stark, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Sullivan,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Charles Sullivan, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Swinson,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Emmett Swinson, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Tardino,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Salvatore Tardino, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Tardino,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Victor Tardino, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Thompson,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Theopolis Thompson, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Toich, Blaz  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Blaz Toich, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Touhy,       12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Stephen Touhy, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Treangen,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Gary Treangen, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Vyskocil,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
George Vyskocil, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Ellgen,Geor  12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
George Ellgen, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Farrell,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Harry Farrell, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Farrell,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Peter Farrell, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Fee, James,  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
James Fee, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Feehan,John  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
John Feehan, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Ferreri,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Pasquale Ferreri, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Fox, Charles 12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Charles Fox, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Fried,Martin 12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Martin Fried, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Friedman,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Jerome Friedman, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Geczi,Joszef 12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Joszef Geczi, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Gerstel,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Robert Gerstel, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Goldstein,   12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Sidney Goldstein, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Gonzalez,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Carlos Gonzalez, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Graci,       12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Giuseppe Graci, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Grafenstein, 12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Edward Grafenstein, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Gugliuzzo,   12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Paul Gugliuzzo, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Halvorsen,   12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Arthur Halvorsen, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Handler,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
George Handler, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Hanly,       12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Harold Hanly, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Haugh,       12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Harold Haugh, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Hemsley,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Bruce Hemsley, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Henderson,   12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Fannie Henderson, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Hersey,Kenn  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Kenneth Hersey, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Hewski,Harr  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Harry Hewski, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Hilton,Roma  12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Roman Hilton, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Hilty,       12/17/97   NY     Eastco_PR      2           75           N


Action
- ------
Thomas Hilty, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Ingenito,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Neil Ingenito, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Ioimo,Frank  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Frank Ioimo, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Jenkins,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
James Jenkins, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Joseph,Pete  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Peter Joseph, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Kennan,Mich  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Michael Keenan, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Kelleher,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Kevin Kelleher, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Kern,        12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Thomas Kern, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Khederian,   12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Jacob Khederian, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Kirkpatrick, 12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Robert Kirkpatrick, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Kirschenbau  12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Samuel Kirschenbaum, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Klein,       12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Isidore Klein, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Kogen,Jack   12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Jack Kogen, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Koppelman,   12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Edward Koppleman,et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Knapp,       12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Joseph Knapp, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Krunsieck,   12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Fred Krunsieck, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Lamadieu,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Rodrique Lamadieu, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Lampone,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Frank Lampone, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Landesman,   12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Abraham Landesman, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Larsen,John  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
John Larsen, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Lewandowsk,  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Edward Lewandowski, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Lindauer,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
John Lindauer, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Lindstrom,   12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Hans Lindstrom, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Longobardi,  12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Vincent Longobardi, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
McDermott,   12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
James McDermott, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
McLester,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Charles McLester, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
McGrath,     12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Kevin McGrath, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Mahoney,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Robert Mahoney, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Maio,Rocco,  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Rocco Maio, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Marino,Salv  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Salvatore Marino, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Marschause,  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Edward Marschauser, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Martinez,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Thomas Martinez, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Maymi,Angel  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Angel Maymi, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Mehlrose,    12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Frank Mehlrose, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Montgomery,  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Robert Montgomery, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Morace,Ray   12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Raymond Morace, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Mulligan,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Joseph Mulligan, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Murphy, Ber  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Bernard Murphy, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Murphy, Joh  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
John Murphy, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Nottage,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
William Nottage,et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
O'Connor,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
John O'Connor, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
O'Leary,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
John O'Leary, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Abramson,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Abram Abramson, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Aguguliaro,  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Benedict Agugliaro, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Albarello,   12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Joseph Albarello, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Algarin,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Cruz Algarin, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Ambrose,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Richard Ambrose, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Ameri,       12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Robert Ameri, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Antenucci,   12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Vincent Antenucci, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Atterole,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Augustine Atterole, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Barrett,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
John Barrett, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Barrow,Jos   12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Joseph Barrow, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Batista,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Edwin Batista, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Berzak,Lest  12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Lester Berzak, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Bielli,Arthu 12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Arthur Bielli, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Birch,       12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Warren Birch, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Bracchi,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Antonio Bracchi, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Brancaccio,  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Henry Brancaccio, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Campisi,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Louis Campisi, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Careccia,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Nicholas Careccia, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Carroll,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Thomas Carroll, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Chalmers,    12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
James Chalmers, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Chipman,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Robert Chipman, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Cieslak,     12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Alca-John Cieslak, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Cipolla,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
John Cipolla, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Colantonio,  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Ciancinto Colantonio, et al v. AC and S, Inc., Eastco Industrial Safety
Corp., Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Conti,       12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Vincent Conti, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Copley,      12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Hubert Copley, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Cosenzo,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Ralph Cosenzo, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Cromartie,   12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Ralph Cromartie,et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Deconte,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Carl Deconte, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Deninno,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Nick Deninno, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Dinkler,     12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Thomas Dinkler, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Distefano,   12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
Vincent Distefano, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Dowd,        12/17/97   NY     Eastco_PR      1            75           N


Action
- ------
Walter Dowd, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Durso, John  12/17/97   NY     Eastco_PR      2            75           N


Action
- ------
John Durso, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Adsluf, Gor  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Gordon Adsluf, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Aaruso,Vinc  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Vincent Aaruso, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Airey,Edwin  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Edwin Airey,et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Andrews,     12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
William Andrews, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Atsch,       12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
Robert Atsch, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Barbaccia,   12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
Dominick Barbaccia, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Basile,Anth  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Anthony Basile, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Bellew,Terr  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Terence Bellew, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Bergman,     12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Albert Bergman, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Bridwell,    12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
Kenneth Bridwell, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Buonagura,   12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
John Buonagura, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Caporaso,    12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
Peter Caporaso, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Carr, Viola  12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
Viola Carr, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Cimine,Josep 12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Joseph Cimine, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Clark,       12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Rodger Clark, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Columbia,    12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Lawrence Columbia, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Contardo,    12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Peter Contardo, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Devinny,     12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Richard Devinny, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Dicks, Carl  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Carl Dicks, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Diplacide,   12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Bambino Diplacide, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Dixon,       12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Bernard Dixon, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Downes, Mic  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Michael Downes, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Egan,        12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Patrick Egan, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Green, John  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
John Green, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Hamblin,     12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
James Hamblin, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Hardman,     12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Marvin Hardman, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Harter,Jack  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Jack Harter, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Heckenbach,  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Frank Heckenbach, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Heller,Rich  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Richard Heller, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Hibbert,     12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Harold Hibbert, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Julio,       12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Michael Julio, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Kee,Robert   12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Robert Kee, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Kenyon, War  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Warren Kenyon, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
King,        12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Lorenzo King, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Kohler,Bert  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Bert Kohler, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Lalka,       12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
Joseph Lalka, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Leach,       12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
Francis Leach, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Lehman, Way  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Wayne Lehman, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Leonard,     12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
Joshua Leonard, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Licata,Anth  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Anthony Licata, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Lizaitis,    12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Joseph Lizaitis, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Lonzi,Albert 12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Albert Lonzi, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Lowmack,     12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
James Lowmack, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
McGrogan,    12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Francis McGrogan, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Meara,       12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Robert Meara, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Meyers, Hen  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Henry Meyers, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Miller,Dona  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Donald Miller, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Morf,        12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
Robert Morf, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Munday, Par  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Parker Munday, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Neri,Thomas  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Thomas Neri, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Norman, Lav  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Laverne Norman, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Noris,       12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Clarence Noris, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Pecuch, Demi 12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Demian Pecuch, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Potter,Fran  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Franklin Potter, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Rast,Robert  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Robert Rast, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Runstrom,    12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Ray Runstrom, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Savitteri,   12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
Sam Savitteri, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Schwartz,    12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Abraham Schwartz, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Sellers,     12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
James Sellers, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Sicoli,Alfre 12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Alfred Sicoli, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Smales,Fred  12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
Fred Smales, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Smith,Doyle  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Doyle Smith, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Smith,       12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Franklin Smith, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Smith, John  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
John T. Smith, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Sottilare,   12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Robert Sottilare, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Stabilito,   12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
George Stabilito, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Stone, Mary  12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
Mary Stone, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Sundman,     12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Robert Sundman, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Trantham,    12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
Guy Trantham, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Travis,Clint 12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
Clinton Travis, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Van Hoose,   12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
Ronald Van Hoose, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Vanzile,     12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Ronald Vanzile, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Watson,Okie  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Okie Watson, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Williams,    12/30/97   NY     Eastco_PR      1            75           N


Action
- ------
Marion Williams, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****

<PAGE>

Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Wissell,     12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
John Wissell, et al v. AC and S, Inc., Eastco Industrial Safety Corp., Puerto
Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****


Case          Date     State   Company    Plaintiffs    Defendants    Answer
- ----          ----     -----   -------    ----------    ----------    ------
Zapata,Octa  12/30/97   NY     Eastco_PR      2            75           N


Action
- ------
Octavio Zapata, et al v. AC and S, Inc., Eastco Industrial Safety Corp.,
Puerto Rico Safety Equipment Corporation, et al


Comments
- --------
The Company and Puerto Rico were brought into this action as first party
defendants.


Damages
- -------
*****




<TABLE> <S> <C>

<ARTICLE> 5
       
<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          JUN-30-1998
<PERIOD-END>                               DEC-31-1997
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                                0
                                          0
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<INCOME-PRETAX>                                 72,751 
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<EPS-PRIMARY>                                      .04
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</TABLE>


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