EASTCO INDUSTRIAL SAFETY CORP
10-Q, 1998-05-13
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 MARCH 31, 1998
                                              --------------

                         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)

Check whether the issuer (1) filed all reports required to be filed by
Section 13 or 15 (d) of the Exchange Act during the past 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 equity, as of the latest practicable date.

          Class                         Outstanding at May 1, 1998
          -----                         --------------------------
          (Common Stock, par value                1,683,099
           $.12 per share)


<PAGE>

                      PART I - FINANCIAL INFORMATION


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



                                                  March 31,      June 30,
                                                    1998           1997
                                                  --------       --------
                                                  (Unaudited)

          ASSETS
          ------

CURRENT ASSETS:
     Cash and cash equivalents                  $    94,767      $ 112,258
     Accounts receivable - (less allowance
       for doubtful accounts of $222,600 at
       March 31, 1998 and $219,000 at 
       June 30, 1997)                             6,338,997      4,561,053
     Inventories - (note 2)                       7,956,216      5,972,904
     Other                                          661,072        670,155
                                                    -------      ---------

          TOTAL CURRENT ASSETS                   15,051,052     11,316,370  
                                                 ----------     ----------

PROPERTY, PLANT AND EQUIPMENT at cost             3,798,256      3,568,095

     Less accumulated depreciation and
     amortization                                 1,525,254      1,354,124
                                                  ---------      ---------
                                                  2,273,002      2,213,971

EXCESS OF COST OVER NET ASSETS ACQUIRED             431,810        448,910
OTHER ASSETS                                         49,006         61,338
                                                     ------      ---------

          TOTAL ASSETS                          $17,804,870   $14,040,589
                                                ===========    ==========

See accompanying notes.











                                   2

<PAGE>

              EASTCO INDUSTRIAL SAFETY CORP. AND SUBSIDIARIES
              -----------------------------------------------

                   CONDENSED CONSOLIDATED BALANCE SHEETS
                        ---------------------------


                                                  March 31,      June 30,
                                                    1998           1997
                                                  ---------      ---------
                                                  (Unaudited)

LIABILITIES AND SHAREHOLDERS' EQUITY
- ------------------------------------

CURRENT LIABILITIES:
     Loans Payable (Note 5)                      $ 7,660,205    $5,417,675
     Current maturities of long-term debt            276,818       278,821
     Accounts payable                              4,325,418     2,770,626
     Accrued expenses                                379,379       374,764
                                                     -------       -------

          TOTAL CURRENT LIABILITIES               12,641,820     8,841,886
                                                  ----------     ---------


LONG-TERM DEBT, less current maturities              608,001       811,410
                                                     -------       -------
SHAREHOLDERS' EQUITY (DEFICIENCY
     Preferred stock, $.01 par value;
       authorized 1,000,000 shares;
       no shares outstanding
     Common stock, $.12 par value;
       authorized - 20,000,000 shares,
       issued 1,683,099 shares in March 1998
       and in June 1997                              201,970       201,970
     Addition paid-in capital                      9,807,708     9,807,708
     Deficit                                      (5,454,629)   (5,622,385)
                                                   ---------     ---------

          TOTAL SHAREHOLDERS' EQUITY               4,555,049     4,387,293
                                                   ---------     ---------


TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY       $17,804,870   $14,040,589
                                                   ==========   ==========



See accompanying notes.




                                   3

<PAGE>

              EASTCO INDUSTRIAL SAFETY CORP. AND SUBSIDIARIES
              -----------------------------------------------

        CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND DEFICIT
        -----------------------------------------------------------




                                             Three months ended March 31,
                                             ----------------------------
                                               1998               1997
                                               ----               ----
                                             (Unaudited)       (Unaudited)

Net Sales                                    $ 9,263,633        $7,623,275

Cost of Sales                                  7,533,224         6,132,861
                                               ---------         ---------

Gross Profit                                   1,730,409         1,490,414
                                               ---------         ---------

Selling, general & administrative expenses     1,425,486         1,204,501

Interest expense (NET)                           228,116           154,879

Other (income)/expense (NET)                     (18,198)           10,065
                                                 ------             ------

                                               1,635,404         1,369,445
                                              ---------          ---------
                                                
Net income                                        95,005           120,969

Opening (deficit)                             (5,549,634)       (4,421,946)
                                              ---------          ---------

Closing (deficit)                            $(5,454,629)      $(4,300,977)
                                              ==========         =========

Income per common share - 
          Basic                              $       .06       $       .08
                                              ==========        ==========
          Dilutive                           $       .05       $       .08
                                              ==========        ==========

Weighted average number of
 common shares outstanding:                    
          Basic                                1,683,099         1,583,099
                                               =========         =========
          Dilutive                             1,755,231         1,583,099
                                               =========         =========



See accompanying notes.



                                   4

<PAGE>

              EASTCO INDUSTRIAL SAFETY CORP. AND SUBSIDIARIES
              -----------------------------------------------

        CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND DEFICIT
        -----------------------------------------------------------

                                             Nine Months Ended March 31,
                                               1998               1997
                                               ----               ----
                                             (Unaudited)       (Unaudited)

Net Sales                                    $25,076,300       $20,472,420

Cost of Sales                                 20,359,611        16,645,526
                                              ----------        ----------

Gross Profit                                   4,716,689         3,826,894
                                               ---------         ---------

Selling, general & administrative expenses     3,962,964         3,421,068

Interest expense (NET)                           633,783           502,761

Other income (NET)                               (47,814)          (26,513)
                                                  ------            ------


                                               4,548,933         3,897,316
                                               ---------         ---------

Net income/ (loss)                               167,756           (70,422)

Opening (deficit)                             (5,622,385)       (4,230,555)
                                               ---------         ---------
                                                            
Closing (deficit)                            $(5,454,629)      $(4,300,977)
                                              ==========         =========

Income/(loss) per common share - 
  basic and dilutive                         $       .10       $      (.06)
                                              ==========        ==========
Weighted average number of 
  common shares outstanding:                   

          Basic                                1,683,099         1,219,884
                                               =========         =========
          Dilutive                             1,707,143         1,219,884
                                               =========         =========


See accompanying notes.




                                   5

<PAGE>

              EASTCO INDUSTRIAL SAFETY CORP. AND SUBSIDIARIES
              -----------------------------------------------

              CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
                    ------------------------------------

                                             Nine Months Ended March 31,
                                               1998              1997
                                               ----              ----
                                             (Unaudited)      (Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES:
     Net income/(loss)                       $   167,756       $   (70,422)
     Adjustment to reconcile results             -------            ------
       of operations to net cash effect
       of operating activities:                 
          Depreciation and amortization          188,230            90,438

     Net changes in assets and liabilities;
          (Increase) in accounts receivable   (1,777,944)         (497,519)
          (Increase) in inventories           (1,983,312)         (933,497)
          Decrease/(Increase) in                  
            other current assets                   9,083          (309,863)
          Decrease/(Increase) in 
            other assets                          12,332           129,950
          Increase/(Decrease) in 
            accounts payable                   1,554,792          (502,245)
          Increase/(Decrease) in 
            accrued expenses                       4,615           (17,971)
                                                   -----            -------
               Total Adjustments              (1,992,204)       (2,040,707)
                                               ---------         ---------
               Net cash (used for)
                 operating activities         (1,824,448)       (2,111,129)
                                               ---------         ---------
CASH FLOWS FROM INVESTING ACTIVITIES:
     Capital expenditures                       (230,161)         (198,792)
                                                 -------           -------
CASH FLOWS FROM FINANCING ACTIVITIES:
     Repayments of long-term debt               (205,412)          (41,294)
     Borrowings under line of credit
       agreement                              25,949,928        22,863,989
     Repayments under line of credit
       agreement                             (23,707,398)      (23,870,306)
     Net proceeds of private placement            -                154,000
     Net proceeds of public offering              -              2,608,843
                                               ---------         ---------
Net cash provided by financing activities      2,037,118         1,715,232
                                               ---------         ---------
NET (DECREASE) IN CASH                           (17,491)         (594,689)
CASH, beginning of period                        112,258           646,030
                                                --------           -------
CASH, end of period                           $   94,767       $    51,341
                                               =========         =========
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
   Cash paid during the period for:
     Interest                                 $  606,178       $   497,310
                                                 =======          ========
     Income taxes                             $    9,190       $    10,533  
                                                   =====          ========
See accompanying notes.



                                   6

<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 March 31, 1998 and the related statements
of operations and deficit for each of the three month and nine month
periods ended March 31, 1998 and 1997 and cash flows for the nine month
periods ending March 31, 1998 and 1997.

The results of operations for the three and nine month periods ended March
31, 1998 and 1997 are not necessarily indicative of the results for the
entire year.

2.   Inventories
     -----------
Inventories consist of the following:

                                   March 31, 1998      June 30, 1997
                                   --------------      -------------
               Raw material        $2,872,178          $2,049,328
               Work-in-process      1,239,115           1,145,395
               Finished goods       3,844,923           2,778,181
                                   ---------           ---------
               Total               $7,956,216          $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 I, Other
Information, Item I "Legal Proceedings" in this Form 10-Q, as well as the
Company's Forms 10-Q of September 31, 1997 and December 31, 1997 and its
Note 11 to the June 30, 1997 Audited Consolidated Financial Statements
regarding the asbestos litigation.








                                        7

<PAGE>


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.  Loans Payable - In April 1998, Congress Financial Corporation increased
the amount available to the Company on the inventory portion of its
$9,000,000 line of credit from $3,350,000 to $3,850,000.

6.  Quarterly Results of Operations
    -------------------------------
The Company's 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 $1.3 million net loss recorded by the
Company in the fourth quarter fiscal 1997, management analyzed its
previously issued interim unuadited financial statements for that fiscal
year and determined that these statements need not be restated.

The loss incurred in the fourth quarter of fiscal 1997 was due to the
following factors:

     a.  Serious production disruption in Mexico which began in April 1997
as a result of the withdrawal of the Company's manufacturing contractor and
consequently the need to manufacture these products in Puerto Rico at a net
loss to meet short-term sales commitments and retain market share.  (See
management's discussion - Results of Operations)

     b.  The Purchase of the new glove division in April 1997 which
resulted in substantial operating expenses and unusual expenses and sales
that resulted in negligible gross profit.

     C.  Major increases in certain reserves and expense accruals.
                         
                                   






                                   8

<PAGE>

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



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

The Company had working capital as of March 31, 1998 of approximately
$2,409,000 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 $7,956,000 and $5,973,000 as of March 31, 1998 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 growing 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 March 31, 1998 and June 31, 1997 were $7,660,000
and $5,418,000, respectively.  The Company had $56,000 available for
borrowing at March 31, 1998 after adjusting for its liability for
outstanding checks.  (See Note 5 to the Financial Statements)

Net cash used for operating activities was principally a result of an
increase in inventory and accounts receivable, which was partially offset
by an increase in accounts payable.  These increases were largely a result
of increased sales and backlog.  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 March 31, 1998 were $9,264,000 as
compared to $7,623,000 for the three months ended March 31, 1997, an
increase of 21.5%.  Sales in the manufacturing segment increased 20.8% to
$6,824,000 from $5,647,000 compared to the comparable quarter last year,
while sales in the distribution segment increased 23.4% to $2,440,000 from
$1,976,000 for the same quarter last year.

                                   9


<PAGE>

Net sales for the nine months ended March 31, 1998 were $25,076,000,
compared with sales for the period ended March 31, 1997 of $20,472,000, an
increase of 22.5%.  In the nine months ended March 31, 1998, distribution
sales were $6,964,000, an increase of $941,000 or 15.6% compared to the
same period last year, while the manufacturing sales increased 25.4% to
$18,112,000 from $14,449,000 for the same period in the prior year.  The
increase in sales for the manufacturing division is due to the continuing
improvement in the Company's inventory position, in large part due to a
greater increased flow of certain products produced in Mexico, as well as
the strong improvement in industry conditions and greater market share. 
The sales increase in the distribution division is due to the higher demand
for our products by both the industrial and hazardous material abatement
customers.

The Company's gross profit margin decreased to 18.7% of sales for the third
quarter of fiscal 1998 as compared to 19.6% for the third quarter fiscal
1997 and the gross profit margin for the nine months ended March 31, 1998
increased slightly to 18.8% from 18.7% for the similar period in the prior
year.  The overall decrease for the third quarter was due to continuing
competitive pricing in the manufacturing division in an effort to further
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 March
31, 1998 were approximately $1,425,000 (or 15.4% of sales) compared to
approximately $1,205,000 (or 15.8% of sales) for the same period last year. 
These expenses for the nine months ended March 31, 1998 were approximately
$3,963,000 (or 15.8% of sales) as compared to approximately $3,421,000 (or
16.7% of sales) for the same period in the prior year.  These expense
decrease as a percentage of sales were due to the increased sales volume,
as well as continuing cost reductions.

A net to-date loss of approximately $168,000 in the newly acquired
protective glove business prevented the Company from attaining budgeted
income.  Severe cost reductions have been made in this division which will
have no affect on future sales but should help achieve profits for the
balance of the fiscal year.

Interest expense was approximately $228,000 for the third quarter of fiscal
1998, an increase of approximately $74,000 when compared to the same
quarter of fiscal 1997.  For the nine months ended March 31, 1998, the
interest expense was approximately $634,000 against approximately $503,000
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 nine month periods ended March 31, 1998,
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 $.06 and $.05 respectively in the quarter
ended March 31, 1998 against a profit of $.08 per share in the quarter
ended March 31, 1997.  For the nine months ended March 31, 1998 the Company 

                                   10

<PAGE>

showed a basic and dilutive per share income of $.10 against $.06 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 the 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 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.




                                   11

<PAGE>



                        PART II - OTHER INFORMATION

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

During the quarter ended March 31, 1998, 456 asbestos actions involving 831
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.  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 99.05.2.  Reference is also made to the Company's Form 10-KSB for
June 31, 1997 and its Form 10-Q's for September 30, 1997 and December 31,
1997 regarding asbestos actions against the Company.

ITEM 4.   SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS
- ------    ---------------------------------------------------

          The following items were approved at the annual shareholders
meeting on April 8, 1998 by the votes as indicated:

          A.  The following directors were elected by the votes as
indicated to serve a term continuing through the Annual Meeting following
the fiscal year ending June 30, 1999 and until the election and
qualification of their respective successors:

                              FOR            AGAINST
                              ---            -------

     James Favia              1,292,945      4,033
     Dr. Martin Fleisher      1,293,172      3,806
     Dr. Bruce Friedman       1,293,169      3,809
     Charles Holzberg         1,293,172      3,806

          B.  The appointment of Cornick, Garber & Sandler, Certified
Public Accountants, as independent auditors for the fiscal year ended June
30, 1998 was approved by the vote as indicated.

                              FOR            AGAINST        ABSTAIN
                              ---            -------        -------

                              1,296,067      677            234

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

(A)       Exhibits

          99.05.0   Schedule of asbestos actions filed against the Company
                    and Puerto Rico Safety Equipment Corporation during the
                    quarter ended March 31, 1998.



                                   12


<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: May 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




SCHEDULE OF PENDING ASBESTOS LITIGATION           March 31, 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
- ----        ----     -----   -------    ----------    ----------    ------
Allen R.,  2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Richard Allen 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
- ----        ----     -----   -------    ----------    ----------    ------
Anderson,J. 2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
John H. Anderson 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
- ----        ----     -----   -------    ----------    ----------    ------
Anisky, R. 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert Anisky, 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
- ----        ----     -----   -------    ----------    ----------    ------
Auger, B.  2/9/98    NY     Eastco_PR      2             77           N


Action
- ------
Bernard Auger 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
- ----        ----     -----   -------    ----------    ----------    ------
Bablo, E.  2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Edwin Bablo 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
- ----        ----     -----   -------    ----------    ----------    ------
Bagger, J. 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Joseph Bagger, 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
- ----        ----     -----   -------    ----------    ----------    ------
Balint, J. 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
John Balint, 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
- ----        ----     -----   -------    ----------    ----------    ------
Ballard, C. 2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Claude Ballard 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
- ----        ----     -----   -------    ----------    ----------    ------
Ballard, W. 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Wilfred Ballard 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
- ----        ----     -----   -------    ----------    ----------    ------
Bess, C.,  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Carl R. Bess, 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
- ----         ----     -----   -------    ----------    ----------    ------
Billings, R. 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Raymond Billings, 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
- ----         ----     -----   -------    ----------    ----------    ------
Blampied, W. 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Walter Blampied, 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
- ----        ----     -----   -------    ----------    ----------    ------
Blodgett, H. 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Harry Blodgett, 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
- ----        ----     -----   -------    ----------    ----------    ------
Borst, G.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Gordon Borst, 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
- ----        ----     -----   -------    ----------    ----------    ------
Brewer, J.  2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Joseph Brewer 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
- ----        ----     -----   -------    ----------    ----------    ------
Brewer T.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Theodore Brewer, 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
- ----        ----     -----   -------    ----------    ----------    ------
Brimmer, B. 2/9/98    NY     Eastco_PR      2             77           N


Action
- ------
Bruce Brimmer, 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
- ----        ----     -----   -------    ----------    ----------    ------
Brischler,G.2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
George Brischler, 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, J.  2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Junia Brooks 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
- ----        ----     -----   -------    ----------    ----------    ------
Brostko, E.2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Emil Brostko, 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
- ----        ----     -----   -------    ----------    ----------    ------
Brown, Val  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Valjean 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
- ----        ----     -----   -------    ----------    ----------    ------
Brundage,R. 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Raymond Brundage, 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
- ----        ----     -----   -------    ----------    ----------    ------
Bucklen, C. 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Charles Bucklen, 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
- ----        ----     -----   -------    ----------    ----------    ------
Buckley, H  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Henry Buckley, 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
- ----        ----     -----   -------    ----------    ----------    ------
Bushelon, M 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Matthew Bushelon, 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
- ----        ----     -----   -------    ----------    ----------    ------
Butterworth 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Rosewell Butterworth, 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
- ----        ----     -----   -------    ----------    ----------    ------
Canino, R.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Ralph Canino, 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
- ----        ----     -----   -------    ----------    ----------    ------
Canter, K.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Kevin Canter, 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
- ----        ----     -----   -------    ----------    ----------    ------
Carapella  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Gene Carapella, 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
- ----        ----     -----   -------    ----------    ----------    ------
Cassillo, J.2/9/98    NY     Eastco_PR      2             77           N



Action
- ------
Joseph Cassillo, 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
- ----        ----     -----   -------    ----------    ----------    ------
Cerassaro   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Orlando Cerasaro, 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
- ----        ----     -----   -------    ----------    ----------    ------
Challenger  2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Caroline Challenber 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
- ----        ----     -----   -------    ----------    ----------    ------
Cleveland   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Edward Cleveland, 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
- ----        ----     -----   -------    ----------    ----------    ------
Cline, V.   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Vance Cline, 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
- ----        ----     -----   -------    ----------    ----------    ------
Colegrove   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Leroy Colegrove, 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
- ----        ----     -----   -------    ----------    ----------    ------
Conlin, J.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
James Conlin, 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
- ----        ----     -----   -------    ----------    ----------    ------
Conmy, J.   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
James Conmy, 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
- ----        ----     -----   -------    ----------    ----------    ------
Cook, R.    2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert Cook, 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
- ----        ----     -----   -------    ----------    ----------    ------
Crabtree, F.2/9/98    NY     Eastco_PR      2            77           N

Action
- ------
Fred Crabtree, 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
- ----        ----     -----   -------    ----------    ----------    ------
Craig, J.   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
John Craig, 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
- ----        ----     -----   -------    ----------    ----------    ------
Crane, K    2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Keith Crane, 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
- ----        ----     -----   -------    ----------    ----------    ------
Cruger, T.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Thomas Cruger, 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
- ----        ----     -----   -------    ----------    ----------    ------
Cusack, J.  2/9/98    NY     Eastco_PR      2             77           N



Action
- ------
John T.  Cusack, 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
- ----        ----     -----   -------    ----------    ----------    ------
Cusick, R.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert H.  Cusick, 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
- ----        ----     -----   -------    ----------    ----------    ------
Dabreau R.  2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Richard Dabreau 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
- ----        ----     -----   -------    ----------    ----------    ------
Davidson, J 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
John Davidson, 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
- ----        ----     -----   -------    ----------    ----------    ------
Dayton, D.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Dale Dayton, 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
- ----        ----     -----   -------    ----------    ----------    ------
DeLapi, N.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Nicholas S.  DeLapi, 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
- ----        ----     -----   -------    ----------    ----------    ------
Demino, P.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Philip Demino, 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
- ----        ----     -----   -------    ----------    ----------    ------
Desaussure, I 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Isaiah Desassure, 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
- ----        ----     -----   -------    ----------    ----------    ------
Dibble, J.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
John Dibble, 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
- ----        ----     -----   -------    ----------    ----------    ------
DiFrancesco 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
John DiFrancesco, 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
- ----        ----     -----   -------    ----------    ----------    ------
Donley, K.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Kenneth Donley, 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
- ----        ----     -----   -------    ----------    ----------    ------
Dougherty   2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Robert Dougherty 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
- ----        ----     -----   -------    ----------    ----------    ------
East, W.    2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Willie East, 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
- ----        ----     -----   -------    ----------    ----------    ------
Fichera, S. 2/9/98    NY     Eastco_PR      2             77           N



Action
- ------
Salvatore Fichera, 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
- ----        ----     -----   -------    ----------    ----------    ------
Finnerty, F.2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Francis Finnerty, 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
- ----        ----     -----   -------    ----------    ----------    ------
Flamio, M.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Matteo Flamio, 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
- ----        ----     -----   -------    ----------    ----------    ------
Flowers, D. 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Donald Flowers, 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
- ----        ----     -----   -------    ----------    ----------    ------
Fraleigh, G.2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Gerald Fraleigh, 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
- ----        ----     -----   -------    ----------    ----------    ------
Freeman, R. 2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Richard Freeman 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
- ----        ----     -----   -------    ----------    ----------    ------
Funkhouser  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert P.  Funkhouser, 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
- ----        ----     -----   -------    ----------    ----------    ------
Garvin, J.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
John Garvin, 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
- ----        ----     -----   -------    ----------    ----------    ------
Germiller,  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
John Germillern, 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
- ----        ----     -----   -------    ----------    ----------    ------
Gordon, J.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
John Gordon, 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
- ----        ----     -----   -------    ----------    ----------    ------
Gregory, E. 2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Ernest Gregory 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
- ----        ----     -----   -------    ----------    ----------    ------
Hahn, G.    2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
George Hahn, 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
- ----        ----     -----   -------    ----------    ----------    ------
Hannigan, R.2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Richard Hannigan, 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
- ----        ----     -----   -------    ----------    ----------    ------
Hanson, K   2/9/98    NY     Eastco_PR      2             77           N



Action
- ------
Kenneth Hanson, 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
- ----        ----     -----   -------    ----------    ----------    ------
Harden, L.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Lloyd Harden, 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
- ----        ----     -----   -------    ----------    ----------    ------
Harley, T.  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Thomas Harley, 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
- ----        ----     -----   -------    ----------    ----------    ------
Hayhurst, R.2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Robert E.  Hayhurst 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
- ----        ----     -----   -------    ----------    ----------    ------
Hill, R.    2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert Hill, 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
- ----        ----     -----   -------    ----------    ----------    ------
Hornbeck, A 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Albert Hornbeck, 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
- ----        ----     -----   -------    ----------    ----------    ------
Husted, R   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Richard Husted, 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
- ----        ----     -----   -------    ----------    ----------    ------
Johnson, A  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Alonzo Johnson, 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
- ----        ----     -----   -------    ----------    ----------    ------
Johnston, G 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
George Johnston, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kaney, D.   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Dennis Kaney, 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
- ----        ----     -----   -------    ----------    ----------    ------
Keeley, R   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert Keeley, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kelly, F    2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Frederick Kelly 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
- ----        ----     -----   -------    ----------    ----------    ------
Klimek, M   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Michael Klimek, 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
- ----        ----     -----   -------    ----------    ----------    ------
Koeppel, R  2/9/98    NY     Eastco_PR      2             77           N



Action
- ------
Richard Koeppel, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kubit, D.   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Daniel J.  Kubit, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kuhn, K     2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Kenneth Kuhn, 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
- ----        ----     -----   -------    ----------    ----------    ------
Laplante, J 2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
John Laplante 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
- ----        ----     -----   -------    ----------    ----------    ------
Lee, M      2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Michael Lee 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, R  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Richard 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
- ----        ----     -----   -------    ----------    ----------    ------
Lex, H      2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Heary Lex, 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
- ----        ----     -----   -------    ----------    ----------    ------
Luce, W     2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Wilson Luce, 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
- ----        ----     -----   -------    ----------    ----------    ------
Lunderman, C2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Carl Lunderman, 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
- ----        ----     -----   -------    ----------    ----------    ------
Malenich, J 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
John Malenich, 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
- ----        ----     -----   -------    ----------    ----------    ------
Marchasin, G 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Gerald Marchasin, 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
- ----        ----     -----   -------    ----------    ----------    ------
Marshak, S  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Seymour Marshak, 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
- ----        ----     -----   -------    ----------    ----------    ------
Marshall, W 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
William Marshall, 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
- ----        ----     -----   -------    ----------    ----------    ------
Masterson, F 2/9/98    NY     Eastco_PR      2             77           N



Action
- ------
Francis Masterson, 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
- ----        ----     -----   -------    ----------    ----------    ------
Masterson, R 2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Robert E.  Masterson 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
- ----        ----     -----   -------    ----------    ----------    ------
Mastrella,R 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Rocco Mastrella, 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
- ----        ----     -----   -------    ----------    ----------    ------
Materese, J 2/9/98    NY     Eastco_PR      2             77           N


Action
- ------
Joseph Materese, 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
- ----        ----     -----   -------    ----------    ----------    ------
McAndrew, C 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Charles B.  McAndrew, 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
- ----        ----     -----   -------    ----------    ----------    ------
McGlone, R. 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Raymond McGlone, 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
- ----        ----     -----   -------    ----------    ----------    ------
Mendrysa, B 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Bernard Mendrysa, 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
- ----        ----     -----   -------    ----------    ----------    ------
Mendrysa, G 2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Gerald Mendrysa 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
- ----        ----     -----   -------    ----------    ----------    ------
Milano, C   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Ciro Milano, 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
- ----        ----     -----   -------    ----------    ----------    ------
Milevoj, S  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Silvano Milevoj, 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
- ----        ----     -----   -------    ----------    ----------    ------
Miro, D    2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Daniel Mirro, 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
- ----        ----     -----   -------    ----------    ----------    ------
Moss, J     2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
John E.  Moss, 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
- ----        ----     -----   -------    ----------    ----------    ------
Myers, J    2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
James Myers, 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
- ----        ----     -----   -------    ----------    ----------    ------
Natoli, J   2/9/98    NY     Eastco_PR      2             77           N



Action
- ------
John Natoli, 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
- ----        ----     -----   -------    ----------    ----------    ------
Nilsen, J   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
John Nilsen, 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
- ----        ----     -----   -------    ----------    ----------    ------
Nolan, B    2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Bryan Nolan, 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
- ----        ----     -----   -------    ----------    ----------    ------
Novak, C    2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Charles Novak 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
- ----        ----     -----   -------    ----------    ----------    ------
Nuchereno   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Frank Nuchereno, 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'Reilly, T 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Thomas O'Reilly, 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
- ----        ----     -----   -------    ----------    ----------    ------
Osman, J    2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Joseph Osman, 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
- ----        ----     -----   -------    ----------    ----------    ------
Osterhout   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Richard O.  Osterhout, 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
- ----        ----     -----   -------    ----------    ----------    ------
Owens, J    2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Joseph Owens, 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
- ----        ----     -----   -------    ----------    ----------    ------
Palmese, J  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Joseph Palmese, 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
- ----        ----     -----   -------    ----------    ----------    ------
Palombi, J  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
John Palombi, 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
- ----        ----     -----   -------    ----------    ----------    ------
Pavlik, R   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Richard Pavlik, 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
- ----        ----     -----   -------    ----------    ----------    ------
Penna, C    2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Charles 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
- ----        ----     -----   -------    ----------    ----------    ------
Petkash, G   2/9/98    NY     Eastco_PR      2             77           N



Action
- ------
George Petkash, 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
- ----        ----     -----   -------    ----------    ----------    ------
Powers, R   2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Richard Powers, 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
- ----        ----     -----   -------    ----------    ----------    ------
Quinn, J    2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
John Quinn, 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
- ----        ----     -----   -------    ----------    ----------    ------
Reed, L    2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Leo Reed, 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
- ----        ----     -----   -------    ----------    ----------    ------
Reilly, J   2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
James Reilly, 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
- ----        ----     -----   -------    ----------    ----------    ------
Reynolds, J 2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
John Reynolds 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
- ----        ----     -----   -------    ----------    ----------    ------
Salisbury,J 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
James Salisbury, 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
- ----        ----     -----   -------    ----------    ----------    ------
Santora, N  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Nicholas Santora, 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
- ----        ----     -----   -------    ----------    ----------    ------
Schmitt, W  2/9/98    NY     Eastco_PR      1             77           N

Action
- ------
Walter Schmitt 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
- ----        ----     -----   -------    ----------    ----------    ------
Sejersen, C 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Carl Sejersen, 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
- ----        ----     -----   -------    ----------    ----------    ------
Shannon, R  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert 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
- ----        ----     -----   -------    ----------    ----------    ------
Smith, L    2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Leslie 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
- ----        ----     -----   -------    ----------    ----------    ------
Stafford, M 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Merrill Stafford, 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
- ----        ----     -----   -------    ----------    ----------    ------
Sweely, L   2/9/98    NY     Eastco_PR      2             77           N



Action
- ------
Leigh Sweely, 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
- ----        ----     -----   -------    ----------    ----------    ------
Szczitka, R 2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Roman Szczitka, 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
- ----        ----     -----   -------    ----------    ----------    ------
Valente, D  2/9/98    NY     Eastco_PR      1            77           N

Action
- ------
Dante Valente 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
- ----        ----     -----   -------    ----------    ----------    ------
Zuckerman,  2/9/98    NY     Eastco_PR      2             77           N

Action
- ------
Edwin Zuckerman, 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
- ----        ----     -----   -------    ----------    ----------    ------
Abram,      2/17/98    NY     Eastco_PR      1             75           N

Action
- ------
Joseph Abram 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
- ----        ----     -----   -------    ----------    ----------    ------
Allen,      2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
Warren Allen, 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
- ----        ----     -----   -------    ----------    ----------    ------
Amato, Paul 2/17/98    NY     Eastco_PR      1             75           N

Action
- ------
Paul Amato 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
- ----        ----     -----   -------    ----------    ----------    ------
Ashford     2/17/98    NY     Eastco_PR      1            75           N

Action
- ------
Mauern Ashford 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
- ----        ----     -----   -------    ----------    ----------    ------
Astalfa,    2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
Albert A.  Astalfa, 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
- ----        ----     -----   -------    ----------    ----------    ------
Baldwin,    2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
George Baldwin, 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
- ----        ----     -----   -------    ----------    ----------    ------
Bame, David 2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
David Bame, 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
- ----        ----     -----   -------    ----------    ----------    ------
Barsi, Dante2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
Dante Barsi, 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
- ----        ----     -----   -------    ----------    ----------    ------
Beamer, Che 2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
Chester Beamer, 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
- ----        ----     -----   -------    ----------    ----------    ------
Bennett,    2/17/98    NY     Eastco_PR      1             75           N



Action
- ------
Phillip Bennett 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
- ----        ----     -----   -------    ----------    ----------    ------
Berry,    2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
Richard Berry, 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
- ----        ----     -----   -------    ----------    ----------    ------
Bilello,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Marilyn Bilello, 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
- ----        ----     -----   -------    ----------    ----------    ------
Blake,      2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
Edward Blake, 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
- ----        ----     -----   -------    ----------    ----------    ------
Blattenderg 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
James Blattenderger, 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
- ----        ----     -----   -------    ----------    ----------    ------
Bongiorni,  2/17/98    NY     Eastco_PR      1            75           N

Action
- ------
Joseph Bongiorni 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
- ----        ----     -----   -------    ----------    ----------    ------
Brady, John 2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
John Joseph Brady, 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
- ----        ----     -----   -------    ----------    ----------    ------
Brannigan,  2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
Desmond Brannigan, 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
- ----        ----     -----   -------    ----------    ----------    ------
Breheny,    2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
Dennis Breheny, 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
- ----        ----     -----   -------    ----------    ----------    ------
Broski, Hen 2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
Henry Broski, 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
- ----        ----     -----   -------    ----------    ----------    ------
Buck,       2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
Edward Buck, 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
- ----        ----     -----   -------    ----------    ----------    ------
Budzyn, Lou 2/17/98    NY     Eastco_PR      1             75           N

Action
- ------
Louis Budzyn 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
- ----        ----     -----   -------    ----------    ----------    ------
Bugno,      2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
Clarence T.  Bugno, 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
- ----        ----     -----   -------    ----------    ----------    ------
Camus, Davi 2/17/98    NY     Eastco_PR      1            75           N



Action
- ------
David Camus 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
- ----        ----     -----   -------    ----------    ----------    ------
Canini, Fr  2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
Frank Canini, 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
- ----        ----     -----   -------    ----------    ----------    ------
Carfora,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Thomas Carfora, 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
- ----        ----     -----   -------    ----------    ----------    ------
Carinci,    2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
Joseph Carinci, 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
- ----        ----     -----   -------    ----------    ----------    ------
Carpenter,  2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
Edward Carpenter, 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
- ----        ----     -----   -------    ----------    ----------    ------
Cehok,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Melvin Cehok, 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
- ----        ----     -----   -------    ----------    ----------    ------
Chernikows  2/17/98    NY     Eastco_PR      1            75           N

Action
- ------
Joseph Chernikowski, 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
- ----        ----     -----   -------    ----------    ----------    ------
Chini, Mari 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Marino Chini, 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
- ----        ----     -----   -------    ----------    ----------    ------
Chudy,    2/17/98    NY     Eastco_PR      1             75           N

Action
- ------
Rudolph Chudy 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
- ----        ----     -----   -------    ----------    ----------    ------
Ciminello,  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Frank Ciminello, 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
- ----        ----     -----   -------    ----------    ----------    ------
Cisco       2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Thomas Cisco, 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
- ----        ----     -----   -------    ----------    ----------    ------
Clare, J    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
James Clare, 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
- ----        ----     -----   -------    ----------    ----------    ------
Clarke, G   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Gary Clarke, 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
- ----        ----     -----   -------    ----------    ----------    ------
Clarone,    2/17/98    NY     Eastco_PR      2             77           N



Action
- ------
Adriano Clarone, 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
- ----        ----     -----   -------    ----------    ----------    ------
Clifford,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
John Clifford, 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
- ----        ----     -----   -------    ----------    ----------    ------
Connolly,   2/17/98    NY     Eastco_PR      1             75           N

Action
- ------
William Connoly, 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
- ----        ----     -----   -------    ----------    ----------    ------
Costa,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Joseph E.  Costa, 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
- ----        ----     -----   -------    ----------    ----------    ------
Coughlin,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
John Coughlin, 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
- ----        ----     -----   -------    ----------    ----------    ------
Cragnolin   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Alsace Cragnolin, 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
- ----        ----     -----   -------    ----------    ----------    ------
Crespo, L   2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Luis Crespo 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
- ----         ----     -----   -------    ----------    ----------    ------
Curtis, Rona 2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
Ronald S.  Curtis, 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
- ----        ----     -----   -------    ----------    ----------    ------
D'Agostino  2/17/98    NY     Eastco_PR      1             75           N

Action
- ------
Henry D'Agostino 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
- ----        ----     -----   -------    ----------    ----------    ------
Damiano,    2/17/98    NY     Eastco_PR      2             75           N

Action
- ------
Alfred Damiano, 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
- ----        ----     -----   -------    ----------    ----------    ------
Damstetter  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Arthur Damstetter, 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
- ----        ----     -----   -------    ----------    ----------    ------
Davis       2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
William Davis, 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
- ----        ----     -----   -------    ----------    ----------    ------
Dawson, Ed  2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Eddie Dawson 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
- ----        ----     -----   -------    ----------    ----------    ------
Day, Wil    2/17/98    NY     Eastco_PR      2             77           N



Action
- ------
William L.  Day, 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
- ----        ----     -----   -------    ----------    ----------    ------
Devine, E   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Edward Devine, 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
- ----        ----     -----   -------    ----------    ----------    ------
Dewey,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Donald Dewey, 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
- ----        ----     -----   -------    ----------    ----------    ------
Diana,      2/17/98    NY     Eastco_PR      1             75           N

Action
- ------
Anthony Diana 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
- ----        ----     -----   -------    ----------    ----------    ------
DiCesare,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Joseph D.  DiCesare, 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
- ----        ----     -----   -------    ----------    ----------    ------
DiCesare,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Sebastion DiCesare, 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
- ----        ----     -----   -------    ----------    ----------    ------
DiGiacomo,  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
John DiGiacomo, 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
- ----        ----     -----   -------    ----------    ----------    ------
Dinigro,    2/17/98    NY     Eastco_PR      1             75           N

Action
- ------
Joseph Dinigro 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
- ----        ----     -----   -------    ----------    ----------    ------
Dombrowski, 2/17/98    NY     Eastco_PR      1             75           N

Action
- ------
Elizabeth Dombrowski, 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
- ----        ----     -----   -------    ----------    ----------    ------
Donahue,    2/17/98    NY     Eastco_PR      1             75           N

Action
- ------
Arthur Donahue 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
- ----        ----     -----   -------    ----------    ----------    ------
Donson, H   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Harold Donson, 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
- ----        ----     -----   -------    ----------    ----------    ------
Drew, H    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Howard Drew, 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
- ----        ----     -----   -------    ----------    ----------    ------
Driscoll,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Donald Driscoll, 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
- ----        ----     -----   -------    ----------    ----------    ------
Dulski, St  2/17/98    NY     Eastco_PR      2             77           N


Action
- ------
Stanley Dulski, 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
- ----        ----     -----   -------    ----------    ----------    ------
Durr, Phil  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Philip John Durr, 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
- ----        ----     -----   -------    ----------    ----------    ------
Dziechciarz 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Leo Dziechciarz, 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
- ----        ----     -----   -------    ----------    ----------    ------
Enders, Ch  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Charles P.  Enders, 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
- ----        ----     -----   -------    ----------    ----------    ------
Ervolino,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Alfred J.  Ervolino, 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
- ----        ----     -----   -------    ----------    ----------    ------
Esposito,   2/17/98    NY     Eastco_PR      1             75           N

Action
- ------
Carl Esposito 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
- ----        ----     -----   -------    ----------    ----------    ------
Falzon, A   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Anthony Falzon, 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
- ----        ----     -----   -------    ----------    ----------    ------
Farrand,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Celia Farrand, 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
- ----        ----     -----   -------    ----------    ----------    ------
Ferris, We  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Wenzel Ferris, 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
- ----        ----     -----   -------    ----------    ----------    ------
Filbert,    2/17/98    NY     Eastco_PR      1             75           N
 
Action
- ------
Raymond Filbert 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
- ----        ----     -----   -------    ----------    ----------    ------
Fives, N    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Norma Fives, 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
- ----        ----     -----   -------    ----------    ----------    ------
Ford,       2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Napoleon Ford, 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
- ----        ----     -----   -------    ----------    ----------    ------
Formisano,  2/17/98    NY     Eastco_PR      1             75           N

Action
- ------
Anthony Formisano 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
- ----        ----     -----   -------    ----------    ----------    ------
Forrest,    2/17/98    NY     Eastco_PR      2             77           N


Action
- ------
Clifford Forrest, 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
- ----        ----     -----   -------    ----------    ----------    ------
Fortin, Ed  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Edward Fortin, 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
- ----        ----     -----   -------    ----------    ----------    ------
Fravel, D   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Dale Fravel, 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
- ----        ----     -----   -------    ----------    ----------    ------
Frazier,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Arthur Frazier, 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
- ----        ----     -----   -------    ----------    ----------    ------
Freije, N   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Nick Freije, 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
- ----        ----     -----   -------    ----------    ----------    ------
Frey, Wil   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
William Frey, 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
- ----        ----     -----   -------    ----------    ----------    ------
Galardo,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Peter Galardo, 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
- ----        ----     -----   -------    ----------    ----------    ------
Garvey, G   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
George Garvey, 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
- ----        ----     -----   -------    ----------    ----------    ------
Gasiewicz,  2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Leonard Gasiewicz 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
- ----        ----     -----   -------    ----------    ----------    ------
Gaulrapp,   2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Catherine Gaulrapp 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
- ----        ----     -----   -------    ----------    ----------    ------
George, W   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Wilbert George, 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
- ----        ----     -----   -------    ----------    ----------    ------
Giles,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert Giles, 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
- ----        ----     -----   -------    ----------    ----------    ------
Gillen, R   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Richard Gillen, 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
- ----        ----     -----   -------    ----------    ----------    ------
Giola,      2/17/98    NY     Eastco_PR      2             77           N


Action
- ------
Donald Giola, 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
- ----        ----     -----   -------    ----------    ----------    ------
Giruzzi,    2/17/98    NY     Eastco_PR      2             77          N

Action
- ------
Franklin Giruzzi, 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
- ----        ----     -----   -------    ----------    ----------    ------
Godfrey,    2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Ralph Godfrey, 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
- ----        ----     -----   -------    ----------    ----------    ------
Gordon,EDW  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Edward Gordon, 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
- ----        ----     -----   -------    ----------    ----------    ------
Grant,      2/17/98    NY     Eastco_PR     1             77           N

Action
- ------
George Grant, 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
- ----        ----     -----   -------    ----------    ----------    ------
Grant,      2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Herbert Grant, 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
- ----        ----     -----   -------    ----------    ----------    ------
Greco,Fred  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Fred Greco, 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
- ----        ----     -----   -------    ----------    ----------    ------
Grieco,Fran 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Frank Grieco, 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
- ----        ----     -----   -------    ----------    ----------    ------
Grist,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Ronald Grist, 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
- ----        ----     -----   -------    ----------    ----------    ------
Groves,Don  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Donald Groves, 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
- ----        ----     -----   -------    ----------    ----------    ------
Gumb,       2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
William Gumb,Sr. 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
- ----        ----     -----   -------    ----------    ----------    ------
Halstead,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Keith Halstead, 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
- ----        ----     -----   -------    ----------    ----------    ------
Hammer,Rich 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Richard Hammer, 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
- ----        ----     -----   -------    ----------    ----------    ------
Hanks,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Ronald Hanks, 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
- ----        ----     -----   -------    ----------    ----------    ------
Hannot,Frank 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Francis Hannot, 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
- ----        ----     -----   -------    ----------    ----------    ------
Hertzler,   2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Harold V. Hertzler  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
- ----        ----     -----   -------    ----------    ----------    ------
Holstein,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Charles Holstein, 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
- ----        ----     -----   -------    ----------    ----------    ------
Horan,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
William Horan, 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
- ----        ----     -----   -------    ----------    ----------    ------
Horner,How  2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Howard Horner 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
- ----        ----     -----   -------    ----------    ----------    ------
Huber,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Willard Huber, 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
- ----        ----     -----   -------    ----------    ----------    ------
Huson,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Jacob Huson, 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
- ----        ----     -----   -------    ----------    ----------    ------
Jagiello,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Paul Jagiello, Jr., 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
- ----        ----     -----   -------    ----------    ----------    ------
Jemiolo,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Edward L. Jemiolo, 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
- ----        ----     -----   -------    ----------    ----------    ------
Jennison,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Donald L. Jennison, 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
- ----        ----     -----   -------    ----------    ----------    ------
Johnson,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Howard David Johnson, 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
- ----        ----     -----   -------    ----------    ----------    ------
Jones,Elmer 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Elmer Jones, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kalinka,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Michael Kalinka,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
- ----        ----     -----   -------    ----------    ----------    ------
Karas,James 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
James Karas, 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
- ----        ----     -----   -------    ----------    ----------    ------
Karpik,Norb 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Norbert Karpik, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kasmarcik,  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Kenneth Kasmarcik, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kearns,Robe 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert Kearns, 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
- ----        ----     -----   -------    ----------    ----------    ------
Keeve,Leroy 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Leroy Keeve, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kelley,Pete 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Pete Kelley, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kelly,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Thomas Kelly,  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
- ----        ----     -----   -------    ----------    ----------    ------
Kemitch,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
John Kemitch, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kennedy,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
George Kennedy,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
- ----        ----     -----   -------    ----------    ----------    ------
Kircher,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Joseph Kircher,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
- ----        ----     -----   -------    ----------    ----------    ------
Kirwan,Patr 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Patrick Kirwan, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kliszcz,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Mikolai Kliszcz, 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
- ----        ----     -----   -------    ----------    ----------    ------
Knowles,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Louis Knowles, 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
- ----        ----     -----   -------    ----------    ----------    ------
Korbel,Flor 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Florian Korbel, 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
- ----        ----     -----   -------    ----------    ----------    ------
Korutz,Fred 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Fred Korutz, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kowalski,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Edward Kowalski, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kreuter,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
George Kreuter, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kritzberg,  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Jerry Kritzberg, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kusczak,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Andrew Kusczak,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
- ----        ----     -----   -------    ----------    ----------    ------
Kuzniar,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Joseph Kuzniar,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
- ----        ----     -----   -------    ----------    ----------    ------
Labby,James 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
James Labby, 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
- ----        ----     -----   -------    ----------    ----------    ------
Lackner,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
John Lackner, 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
- ----        ----     -----   -------    ----------    ----------    ------
Ladleia,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
James Ladelia, 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
- ----        ----     -----   -------    ----------    ----------    ------
Lane,       2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Edmund Lane, 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
- ----        ----     -----   -------    ----------    ----------    ------
Langan,Tho  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Thomas Langan, 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
- ----        ----     -----   -------    ----------    ----------    ------
Lavandier,  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Amos Lavandier, 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
- ----        ----     -----   -------    ----------    ----------    ------
Lavelle,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Thomas H. Lavelle, 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
- ----        ----     -----   -------    ----------    ----------    ------
Lawson,Juni 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Junion C. Lawson, 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
- ----        ----     -----   -------    ----------    ----------    ------
Lee, Yong   2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Yong Lee, 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
- ----           ----     -----   -------    ----------    ----------    ------
Liska, Paul S. 2/17/98    NY     Eastco_PR      2             77          
N

Action
- ------
Paul S. Liska, 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
- ----        ----     -----   -------    ----------    ----------    ------
Logalbo,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Nicholas Logalbo, 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
- ----        ----     -----   -------    ----------    ----------    ------
Loughnane,  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Francis Loughnane, 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
- ----        ----     -----   -------    ----------    ----------    ------
Lynch,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Edward W. Lynch, 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
- ----        ----     -----   -------    ----------    ----------    ------
Lyon,       2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Marsden A. Lyon, 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
- ----        ----     -----   -------    ----------    ----------    ------
Malave,Mich 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Michael Malave, 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
- ----        ----     -----   -------    ----------    ----------    ------
Maline,Fran 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Frank Maline, 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
- ----        ----     -----   -------    ----------    ----------    ------
Marchitelli 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Stephen Marchitelli, 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
- ----        ----     -----   -------    ----------    ----------    ------
Maurer,Rob  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert Maurer, 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
- ----        ----     -----   -------    ----------    ----------    ------
McDonald,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert McDonald, 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
- ----        ----     -----   -------    ----------    ----------    ------
McGoldrick  2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Thomas A. McGoldrick, 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,Jose 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Joseph 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
- -------
*****

<PAGE>

Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Miller,Paul 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Paul 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
- ----        ----     -----   -------    ----------    ----------    ------
Mincone,    2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Dominick Mincone, 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
- ----        ----     -----   -------    ----------    ----------    ------
Morabito,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Lawrence F. Morabito, 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
- ----        ----     -----   -------    ----------    ----------    ------
Morgan, Edw 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Edward John Morgan, 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
- ----        ----     -----   -------    ----------    ----------    ------
Mornelli,   2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Silvo Mornelli, 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
- ----        ----     -----   -------    ----------    ----------    ------
Mucica,Geor 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
George Mucica, 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
- ----        ----     -----   -------    ----------    ----------    ------
Mule,Philip 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Philip Mule, 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
- ----        ----     -----   -------    ----------    ----------    ------
Nagler,Rob  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert Nagler, 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
- ----        ----     -----   -------    ----------    ----------    ------
Nesbitt,    2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Herbert Nesbitt, 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
- ----        ----     -----   -------    ----------    ----------    ------
Newam,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Christie E. Newam, 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
- ----        ----     -----   -------    ----------    ----------    ------
Nicolosi,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Joseph Nicolosi, 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
- ----        ----     -----   -------    ----------    ----------    ------
Nosworthy,  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Kenneth Nosworthy, 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
- ----        ----     -----   -------    ----------    ----------    ------
Nuss, Roy   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Roy Nuss, 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'Connell,  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Philip O'Connell, 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'Hara,Geor 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
George O'Hara, 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'Neill,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Dennis J. O'Neill, 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
- ----        ----     -----   -------    ----------    ----------    ------
Oberst,Ray  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Raymond Oberst, 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
- ----        ----     -----   -------    ----------    ----------    ------
Orlando,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Ralph Orlando, 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
- ----        ----     -----   -------    ----------    ----------    ------
Orsaeo,Pete 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Peter Orsaeot, 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
- ----        ----     -----   -------    ----------    ----------    ------
Orso,       2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Vincent Orso, 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
- ----        ----     -----   -------    ----------    ----------    ------
Ott, Adam   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Adam Ott, 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
- ----        ----     -----   -------    ----------    ----------    ------
Pandolfo,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Anthony Pandolfo, 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
- ----          ----     -----   -------    ----------    ----------    ------
Paragi, Jose  2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Joseph G. Paragi, 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
- ----        ----     -----   -------    ----------    ----------    ------
Patrelo,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Maurice L. Patrelo, 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
- ----        ----     -----   -------    ----------    ----------    ------
Pawenski,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Stanley Pawenski, 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
- ----        ----     -----   -------    ----------    ----------    ------
Pecka,      2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Richard Pecka, 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
- ----        ----     -----   -------    ----------    ----------    ------
Pecora,Phil 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Philip Pecora, 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
- ----        ----     -----   -------    ----------    ----------    ------
Pelot,      2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Joseph Pelot, 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
- ----        ----     -----   -------    ----------    ----------    ------
Peterson,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Stephen Peterson, 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
- ----        ----     -----   -------    ----------    ----------    ------
Petrolpol,  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Michael Petrolpol, 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
- ----        ----     -----   -------    ----------    ----------    ------
Pfersching, 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Philip Pfersching, 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
- ----        ----     -----   -------    ----------    ----------    ------
Piechowicz, 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Stanley Piechowicz, 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
- ----         ----     -----   -------    ----------    ----------    ------
Pisiak,Cathe 2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Catherine Pisiak 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
- ----        ----     -----   -------    ----------    ----------    ------
Poissant,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Louis Poissant, 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
- ----        ----     -----   -------    ----------    ----------    ------
Polignone,  2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
John Joseph Polignone 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
- ----        ----     -----   -------    ----------    ----------    ------
Przybylski, 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
John Przybylski, 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
- ----        ----     -----   -------    ----------    ----------    ------
Pulizzi,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Salvatore Pulizzi, 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
- ----        ----     -----   -------    ----------    ----------    ------
Pyanowski,  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert Pyanowski, 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
- ----        ----     -----   -------    ----------    ----------    ------
Quinn,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Timothy Quinn, 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
- ----        ----     -----   -------    ----------    ----------    ------
Quiter,Lloy 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Lloyd Quiter, 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
- ----        ----     -----   -------    ----------    ----------    ------
Raganese,   2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Julio Raganese 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
- ----        ----     -----   -------    ----------    ----------    ------
Randall,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Eugene Randall, 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
- ----        ----     -----   -------    ----------    ----------    ------
Reed,       2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Douglas Reed 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
- ----        ----     -----   -------    ----------    ----------    ------
Reed,       2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Michael L. Reed 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
- ----        ----     -----   -------    ----------    ----------    ------
Reid,Jack W 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Jack Wallace Reed, 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
- ----        ----     -----   -------    ----------    ----------    ------
Reiss,Harry 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Harry Reiss, 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
- ----        ----     -----   -------    ----------    ----------    ------
Robertson,  2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Arthur Robertson 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
- ----        ----     -----   -------    ----------    ----------    ------
Robertson,  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Marshall E. Robertson, 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
- ----        ----     -----   -------    ----------    ----------    ------
Roland, Tho 2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Thomas Roland 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
- ----        ----     -----   -------    ----------    ----------    ------
Rosenblatt, 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Martin Rosenblatt, 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
- ----          ----     -----   -------    ----------    ----------    ------
Ross, Fred E. 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Fred E. Ross, 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
- ----        ----     -----   -------    ----------    ----------    ------
Rossi,Frank 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Frank Rossi, 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
- ----        ----     -----   -------    ----------    ----------    ------
Rowan, Fred 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Fred J. Rowan, 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
- ----        ----     -----   -------    ----------    ----------    ------
Rusay,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
William Rusay, 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
- ----        ----     -----   -------    ----------    ----------    ------
Rychel,Walt 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Walter Rychel, 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
- ----        ----     -----   -------    ----------    ----------    ------
Ryder,      2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Richard Ryder, Jr. 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
- ----        ----     -----   -------    ----------    ----------    ------
Salisbury,  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
James Salisbury, 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
- ----        ----     -----   -------    ----------    ----------    ------
Schera,Vinc 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Vincent A. Schera, 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
- ----        ----     -----   -------    ----------    ----------    ------
Schick,Thom 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Thomas F. Schick, 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
- ----        ----     -----   -------    ----------    ----------    ------
Schwendene  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Ed Schwendenemann, 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
- ----        ----     -----   -------    ----------    ----------    ------
Sheehan,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Nelson Sheehan, 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
- ----        ----     -----   -------    ----------    ----------    ------
Sherman,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Charles Sherman, 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
- ----        ----     -----   -------    ----------    ----------    ------
Siciliano,  2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Dominic Siciliano 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
- ----        ----     -----   -------    ----------    ----------    ------
Sikkas,Bern 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Bernard Sikkas, 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
- ----        ----     -----   -------    ----------    ----------    ------
Simms,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Francis J. Simms, 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
- ----        ----     -----   -------    ----------    ----------    ------
Skoczylas,  2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Arthur Skoczylas 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
- ----        ----     -----   -------    ----------    ----------    ------
Slaght,Will 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
William Slaght, 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,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Walter 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
- ----        ----     -----   -------    ----------    ----------    ------
Smithling,  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Allen M. Smithling, 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
- ----        ----     -----   -------    ----------    ----------    ------
Spera,     2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert Spera, 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
- ----        ----     -----   -------    ----------    ----------    ------
Spina,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Antonio Spina, 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
- ----        ----     -----   -------    ----------    ----------    ------
Sponz,Jack  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Jack Sponz, 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
- ----        ----     -----   -------    ----------    ----------    ------
Stafford,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Warren Stafford, 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
- ----        ----     -----   -------    ----------    ----------    ------
Stagliano,  2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Dominick Stagliano 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
- ----        ----     -----   -------    ----------    ----------    ------
Staniewicz  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Charlie Staniewicz, 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
- ----        ----     -----   -------    ----------    ----------    ------
Stephens,   2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Lynn Stephens 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
- ----        ----     -----   -------    ----------    ----------    ------
Summa,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Anthony Summa, 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
- ----        ----     -----   -------    ----------    ----------    ------
Szalkowski, 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Alfred Szalkowski, 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
- ----        ----     -----   -------    ----------    ----------    ------
Talarico,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Carmen Talarico, 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
- ----        ----     -----   -------    ----------    ----------    ------
Taylor,Jame 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
James E. Taylor, 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
- ----        ----     -----   -------    ----------    ----------    ------
Teeter,Robe 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert E. Teeter, 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
- ----        ----     -----   -------    ----------    ----------    ------
Thompson,   2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Eddie Thompson 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
- ----         ----     -----   -------    ----------    ----------    ------
Tilley,Percy 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Percy Tilley, 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
- ----        ----     -----   -------    ----------    ----------    ------
Tobin,James 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
James Tobin, 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
- ----         ----     -----   -------    ----------    ----------    ------
Trella,Allen 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Allen Trella, 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
- ----        ----     -----   -------    ----------    ----------    ------
Troiano,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Lawrence Troiano, 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
- ----        ----     -----   -------    ----------    ----------    ------
Turner, Les 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Les Turner, 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
- ----        ----     -----   -------    ----------    ----------    ------
Tuttle,Ches 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Chester Tuttle, 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
- ----        ----     -----   -------    ----------    ----------    ------
Ucci,       2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Anthony Ucci, 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
- ----        ----     -----   -------    ----------    ----------    ------
Uttaro,Pete 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Peter Uttaro, 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
- ----        ----     -----   -------    ----------    ----------    ------
Vagianos,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
John Vagianos, 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
- ----        ----     -----   -------    ----------    ----------    ------
Valenti,    2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Rosario Valenti 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
- ----        ----     -----   -------    ----------    ----------    ------
Vandeusen,  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert Vandeusen, 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
- ----        ----     -----   -------    ----------    ----------    ------
Voelker,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
William Voelker, 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
- ----        ----     -----   -------    ----------    ----------    ------
Wall,Joseph 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Joseph Wall, 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
- ----        ----     -----   -------    ----------    ----------    ------
Walpole,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
John F. Walpole, 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
- ----        ----     -----   -------    ----------    ----------    ------
Walsh,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Bernard 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
- ----        ----     -----   -------    ----------    ----------    ------
Walter, Ger 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Gerald Walter, 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
- ----        ----     -----   -------    ----------    ----------    ------
Warfield,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Lyndon Warfield, 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
- ----        ----     -----   -------    ----------    ----------    ------
Warner,Addi 2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Addison Warner 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
- ----        ----     -----   -------    ----------    ----------    ------
Weber,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Donald Weber, 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
- ----        ----     -----   -------    ----------    ----------    ------
Weinstein,  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Arnold Weinstein, 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
- ----        ----     -----   -------    ----------    ----------    ------
Wesslock,   2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Ronald Wesslock, 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
- ----        ----     -----   -------    ----------    ----------    ------
White,      2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Richard White, 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
- ----        ----     -----   -------    ----------    ----------    ------
Winkos,Jose 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Joseph L. Winkos, 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
- ----        ----     -----   -------    ----------    ----------    ------
Winston,    2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Willis Winston 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
- ----        ----     -----   -------    ----------    ----------    ------
Wittman,    2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Ralph E. Wittman, 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
- ----        ----     -----   -------    ----------    ----------    ------
Woloszyn,   2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Henry Woloszyn, 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
- ----        ----     -----   -------    ----------    ----------    ------
Wood,       2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Edward Wood, 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
- ----        ----     -----   -------    ----------    ----------    ------
Wood,       2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Richard Wood 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
- ----        ----     -----   -------    ----------    ----------    ------
Yarborough, 2/17/98    NY     Eastco_PR      1             77           N

Action
- ------
Robert Yarborough 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
- ----        ----     -----   -------    ----------    ----------    ------
Zeolla, Pat 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Pat Zeolla, 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
- ----        ----     -----   -------    ----------    ----------    ------
Ziccarelli, 2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
Jack Zickarelli, 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
- ----        ----     -----   -------    ----------    ----------    ------
Zwana,John  2/17/98    NY     Eastco_PR      2             77           N

Action
- ------
John S. Zwana, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kelly, Mary 3/5/98    NY     Eastco_PR      2             74           N

Action
- ------
Mary Kelly, as Executrix, 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
- ----        ----     -----   -------    ----------    ----------    ------
Ablondi,    3/25/98    NY     Eastco_PR      1             77           N

Action
- ------
Italo Ablondi 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
- ----        ----     -----   -------    ----------    ----------    ------
Brown,      3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Harold R. 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
- -------
*****

<PAGE>

Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Budzyn,Rich 3/25/98    NY     Eastco_PR      1             77           N

Action
- ------
Richard Budzyn 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
- ----        ----     -----   -------    ----------    ----------    ------
Butryn,Soph 3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Sophie Butryn, 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
- ----        ----     -----   -------    ----------    ----------    ------
Carter,Jame 3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
James Carter, 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
- ----        ----     -----   -------    ----------    ----------    ------
Carter,Kenn 3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Kenneth F. Carter, 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
- ----        ----     -----   -------    ----------    ----------    ------
Cleghorn,   3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Walter Cleghorn, 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
- ----        ----     -----   -------    ----------    ----------    ------
Climenti,   3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Sebastiano Climenti, 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
- ----        ----     -----   -------    ----------    ----------    ------
Creps,      3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Charles E. Creps, 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
- ----        ----     -----   -------    ----------    ----------    ------
Darby,      3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Jerome Darby, 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
- ----        ----     -----   -------    ----------    ----------    ------
Darchangel, 3/25/98    NY     Eastco_PR      1             77           N

Action
- ------
John Darchangelo 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
- ----        ----     -----   -------    ----------    ----------    ------
Donzella,   3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Carlo Donzella, 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
- ----        ----     -----   -------    ----------    ----------    ------
Earl,Robert 3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert Earl, 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
- ----        ----     -----   -------    ----------    ----------    ------
Esposito,   3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
John Esposito, 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
- ----        ----     -----   -------    ----------    ----------    ------
Farley,Thom 3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Thomas J. Farley, 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
- ----        ----     -----   -------    ----------    ----------    ------
Forsythe,   3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
David L. Forsythe, 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
- ----        ----     -----   -------    ----------    ----------    ------
Giannotti,  3/25/98    NY     Eastco_PR      1             77           N

Action
- ------
Joseph Giannotti, 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
- ----        ----     -----   -------    ----------    ----------    ------
Gittens,    3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Deborah Gittens, 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,  3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Shirley 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
- -------
*****

<PAGE>

Case        Date     State   Company    Plaintiffs    Defendants    Answer
- ----        ----     -----   -------    ----------    ----------    ------
Hammesfahr  3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Donna Hammesfahr, 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
- ----        ----     -----   -------    ----------    ----------    ------
Harris,Ida  3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Ida Harris, 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
- ----          ----     -----   -------    ----------    ----------    ------
Hieb,James P. 3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
James P. Hieb, 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
- ----        ----     -----   -------    ----------    ----------    ------
Hough,      3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Kimberlee Hough, 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
- ----        ----     -----   -------    ----------    ----------    ------
Keller,Robe 3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert Keller, 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
- ----        ----     -----   -------    ----------    ----------    ------
Kline,      3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Eugene Kline, 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
- ----        ----     -----   -------    ----------    ----------    ------
Lopopolo,   3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Frank Lopopolo, 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
- ----        ----     -----   -------    ----------    ----------    ------
Martillo,   3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Anthony S. Martillo, 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
- ----        ----     -----   -------    ----------    ----------    ------
McDonald,   3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
John McDonald, 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
- ----        ----     -----   -------    ----------    ----------    ------
McLeary,    3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Donald McLeary, 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
- ----        ----     -----   -------    ----------    ----------    ------
McNalty,    3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Thomas D. McNalty, 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
- ----        ----     -----   -------    ----------    ----------    ------
Mecum,      3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Kenneth Mecum, 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
- ----        ----     -----   -------    ----------    ----------    ------
Micale,Anth 3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Anthony Micale, 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
- ----        ----     -----   -------    ----------    ----------    ------
Nairy,      3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Harold C. Nairy, 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
- ----        ----     -----   -------    ----------    ----------    ------
Nottis,Doug 3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Douglas Nottis, 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
- ----        ----     -----   -------    ----------    ----------    ------
Peterson,   3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Alice Peterson, 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
- ----         ----     -----   -------    ----------    ----------    ------
Pollina,Vito 3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Vito Pollina, 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
- ----        ----     -----   -------    ----------    ----------    ------
Powers,Joh  3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
John R. Powers, 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
- ----        ----     -----   -------    ----------    ----------    ------
Sabatino,   3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Lawrence Sabatino, 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
- ----         ----     -----   -------    ----------    ----------    ------
Sempier,Gail 3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Gail Sempier, 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
- ----        ----     -----   -------    ----------    ----------    ------
Stearns,    3/25/98    NY     Eastco_PR      1             77           N 

Action
- ------
James Stearns 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
- ----        ----     -----   -------    ----------    ----------    ------
Stemmle,    3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Robert A. Stemmle, 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
- ----        ----     -----   -------    ----------    ----------    ------
Sylvester,  3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Frank Sylvester, 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
- ----        ----     -----   -------    ----------    ----------    ------
Vukov,Ante  3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Ante Vukov, 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
- ----        ----     -----   -------    ----------    ----------    ------
Wiersbicki, 3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Frank Wiersbicki, 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
- ----        ----     -----   -------    ----------    ----------    ------
Winnie,Duan 3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Duane Winnie, 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
- ----        ----     -----   -------    ----------    ----------    ------
Wren,       3/25/98    NY     Eastco_PR      1             77           N

Action
- ------
Gordon Wren 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
- ----        ----     -----   -------    ----------    ----------    ------
Young,Mark  3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
Mark Young, 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
- ----        ----     -----   -------    ----------    ----------    ------
Youngman,   3/25/98    NY     Eastco_PR      2             77           N

Action
- ------
John Youngman, 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
       
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<PERIOD-END>                               MAR-31-1998
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                                0
                                          0
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<EPS-PRIMARY>                                      .10
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