TRANSFORM LOGIC &lt;TOOG> REVISES RESULTS DOWNWARD
  Transform Logic Corp said it
  has revised downward its previously reported fourth quarter and
  year, ended October 31, results to reflect compensation expense
  for employee stock options.
      The company said resolution of this disagreement with its
  auditors came as a result of Securities and Exchange Commission
  involvement. The company will amend its option-granting
  procedure to conform to the SEC decision which will eliminate
  future charges, it added.
      Transform said its fourth quarter profit was revised to
  305,082 dlrs, or two cts a share, from the previously reported
  580,955 dlrs, which left the company with a fiscal 1986 loss of
  249,814 dlrs, or two cts a share, instead of the reported
  26,195 dlrs profit.
  

