NEW YORK COMMON



                                 FINAL EDITION

    On 6/12/98 Russell Equity Management ceased publishing NEW YORK COMMON.

  
 
                                NEW YORK COMMON
                              Volume 4, Issue 24.
                                   06/12/98

                 Copyright (C) 1998, Russell Equity Management
                              All Rights Reserved
                         http://home.att.net/~rthomas9

PHILOSOPHY: 

NEW YORK COMMON is a weekly email newsletter that screens the entire NYSE 
for common stock investment opportunities and maintains a "model portfolio" 
of selected stocks.  Our investment philosophy is one of conservative value. 

In the words of John Train, "A firms philosophy is just a statement of what 
it is trying to focus on.  No philosophy no focus, no focus no superiority." 
On the long side of the market I prefer to hunt for "LOW RISK" bargains.  
Specifically, my objective is to acquire undervalued stocks whose profits 
and multiples are increasing.  I begin by searching for stocks whose 
earnings yield is lower than a "RISK FREE" alternative yield which I 
extrapolate from the US Treasuries market.  For stocks meeting this criteria 
I then scan their current and historical daily ticker tape with a 
proprietary system called "Flow of Funds".  Analyzing the ticker tape allows 
me to categorize these bargain stocks into three groups, (LOW RISK, RISK 
NEUTRAL, and HIGH RISK).  Focusing on the "LOW RISK" candidates I then dig 
into their financial reports checking financial strength, operating results 
and competition.  If I like what I see at this stage, I write a short 
paragraph outlining why this company might be a good investment.  This is my 
"opinion", and within it I set short term targets for both the operating 
results of the company and price action of its stock. 

I believe every good investment begins with a good trade.  I do not become 
emotionally involved after taking an initial position, and during this early 
stage I do not see myself as an owner of a company but rather a holder of 
paper inventory that is to be turned over as quickly as possible with a 
positive return, if the operating results of the company or price action of 
its stock do not live up to my "opinion".  Only when a trade begins to 
outperform my "opinion" will I regard it as an investment.  Using this 
strategy I have been able to make money on roughly 75% of all long trades 
entered and for every 11 to 12 stocks traded on the long side, 1 or 2 have 
turned out to be fantastic investments. 

Unless confronted with a clearly negative turn of events most value 
investors will wait an arbitrary 18 to 24 months for a stock to make its 
initial move to a price providing them with a minimally acceptable return.  
The ability to sit patiently and wait requires hope.  Hope is an emotional 
response and has no place in any investors "game".  Waiting 18 to 24 months 
is proof of having entered a "HIGH RISK" or at best "RISK NEUTRAL" 
situation.  Being in this position demonstrates that "RISK" has not be 
evaluated properly. 

"Reading the tape" has become somewhat of a lost art, yet it allows one to 
quantify the "RISK" surrounding a potential trade.  Whether you are a value 
or growth investor you should concentrate only on "LOW RISK" situations.  On 
the long side "LOW RISK" means a lack of selling power and increasing buying 
strength.  With "Flow of Funds" I am able to gauge the "RISK" surrounding 
stocks that appear on the surface to be good value investments, rejecting 
those whose "RISK" levels are unacceptable. 

On the short side, I look for IPO, concept, story, bubble, negative net 
worth and negative current earnings stocks with PE multiples that are 
unreasonable. I especially like these situations when there is a high degree 
of institutional ownership.  Usually these situations depend too much on 
investor enthusiasm which is an emotional response, in the long run emotion 
and money do not mix well. 

After compiling a list of potential shorts I use the "Flow of Funds" system 
to cull "HIGH RISK" situations (i.e those with a lack of buying power and 
increasing selling strength).  For these candidates I review their financial 
reports looking for weak financial strength or anemic operating results. I 
then write my "opinion" summarizing why I think the stock is overvalued, and 
within it I set targets for the stocks price. 

On the short side, I am always late to table and early to leave typically 
averaging 17%-20% return on each trade.  Using this strategy I've made money 
on +80% of all short trades entered. 

                                Russell Thomas
                                12/29/95


NOTE:

NEW YORK COMMON does not follow dividend payments thus the returns for the 
"model portfolio" reflect only capital appreciation/depreciation. 
NEW YORK COMMON is posted to our web page for on weekends no later than 
Sunday 12 midnight EST.  



============================================================================ 
                            MODEL PORTFOLIO RECORD  
                            ----------------------
                              09/22/95 - 06/12/98

                     Return excluding commissions: 196.99%

                     SP500 (581.73 - 1098.84)    :  88.89%

                              Total Trades   23
                                Winners      20
                                Losers        3

                              SUCCESS RATE:  86.9%



============================================================================
                 PERFORMANCE STATISTICS (12/29/95 - 06/05/98)

P.  SHARPE RATIO     AVG.of WEEKLY YTD RETURNS as %  STANDARD DEVIATION
--  ------------     ------------------------------  ------------------
A  1.767955303192139      72.77174377441406          37.31235122680664
B  1.243149399757385      33.64590835571289          21.59092330932617

A = The NEW YORK COMMON Model Portfolio
B = SP500 Index

*note see appendix below for discussion of Sharpe Ratio.

============================================================================
                               PORTFOLIO REPORTS

                                 Transactions 
                                 -------------
  Date   TAC  Symbol     Description    Quantity     $/U   Com/Fees   $ Amount  
-------- --- --------- --------------- ---------- -------- -------- ----------- 
09/22/95 BUY PX        Praxair            36.6972    27.25             -1000.00 
09/22/95 DPF           Cash                                             1000.00 
09/29/95 BUY I         FIRST INTERSTAT     9.9256   100.75             -1000.00 
09/29/95 BUY KEY       KeyCorp            29.1971    34.25             -1000.00 
09/29/95 DPF           Cash                                             2000.00 
10/06/95 BUY ISP       INTL. SPECIALIT   121.2121     8.25             -1000.00 
10/06/95 BUY MGA       MAGNA INTL         22.7273    44.00             -1000.00 
10/06/95 DPF           Cash                                             2000.00 
10/20/95 BUY UK        UNION CARBIDE      25.4777    39.25             -1000.00 
10/20/95 DPF           Cash                                             1000.00 
11/03/95 BUY CNR       CONNER PERIPHER         50    20.00             -1000.00 
11/03/95 DPF           Cash                                             1000.00 
11/24/95 BUY CNC       CONSECO            17.3536    57.62             -1000.00 
11/24/95 DPF           Cash                                             1000.00 
12/01/95 SLL MGA       MAGNA INTL        -22.7273    44.75              1017.05 
12/01/95 WDF           Cash                                            -1017.05 
12/22/95 SLL UK        UNION CARBIDE     -25.4777    37.87               964.97 
12/22/95 WDF           Cash                                             -964.97 
02/02/96 SLL CNR       CONNER PERIPHER        -50    25.75              1287.50 
02/02/96 WDF           Cash                                            -1287.50 
02/09/96 BUY CE        CALENERGY          47.9042    20.88             -1000.00 
02/09/96 DPF           Cash                                             1000.00 
03/15/96 BUY COA       COACHMEM INDUST    38.6473    25.88             -1000.00 
03/15/96 DPF           Cash                                             1000.00 
03/22/96 BUY WBN       WABAN              37.3832    26.75             -1000.00 
03/22/96 DPF           Cash                                             1000.00 
03/29/96 BUY SKY       SKYLINE CORP.      40.6091    24.63             -1000.00 
03/29/96 SLL I         FIRST INTERSTAT    -9.9256   173.50              1722.09 
03/29/96 WDF           Cash                                             -722.09 
04/02/96 SP+ CNC       CONSECO            17.3536     0.00                      
05/03/96 BUY BBC       BERGEN BRUNSWIG    37.3832    26.75             -1000.00 
05/03/96 DPF           Cash                                             1000.00 
05/24/96 SLL WBN       WABAN             -37.3832    27.25              1018.69 
05/24/96 WDF           Cash                                            -1018.69 
06/28/96 SLL ISP       INTL. SPECIALIT  -121.2121    11.00              1333.33 
06/28/96 WDF           Cash                                            -1333.33 
07/05/96 SLL BBC       BERGEN BRUNSWIG   -37.3832    26.75              1000.00 
07/05/96 WDF           Cash                                            -1000.00 
08/23/96 BUY ORX       Oryx Energy        58.8235    17.00             -1000.00 
08/23/96 DPF           Cash                                             1000.00 
08/29/96 SP+ COA       COACHMEM INDUST    38.6473     0.00                      
09/06/96 BUY SB        Salomon            22.0994    45.25             -1000.00 
09/06/96 DPF           Cash                                             1000.00 
09/13/96 BUY BT        Bankers Trust N    12.1396    82.38             -1000.00 
09/13/96 DPF           Cash                                             1000.00 
10/04/96 BUY NX        Quanex Corp.       37.5587    26.63             -1000.00 
10/04/96 DPF           Cash                                             1000.00 
10/11/96 SLL COA       COACHMEM INDUST   -38.6473    28.00              1082.12 
10/11/96 WDF           Cash                                            -1082.12 
11/08/96 SLL SB        Salomon           -22.0994    46.00              1016.57 
11/08/96 WDF           Cash                                            -1016.57 
11/15/96 SLL BT        Bankers Trust N   -12.1396    84.13              1021.24 
11/15/96 WDF           Cash                                            -1021.24 
11/29/96 SLL SKY       SKYLINE CORP.     -40.6091    25.88              1050.76 
11/29/96 WDF           Cash                                            -1050.76 
12/06/96 SLL NX        Quanex Corp.      -37.5587    27.75              1042.25 
12/06/96 SLL CNC       CONSECO           -17.3536    61.37              1065.08 
12/06/96 WDF           Cash                                            -2107.33 
02/12/97 SP+ CNC       CONSECO            17.3536     0.00                      
02/21/97 SLL COA       COACHMEM INDUST   -38.6473    19.50               753.62 
02/21/97 WDF           Cash                                             -753.62 
02/28/97 SLL ORX       Oryx Energy       -58.8235    20.00              1176.47 
02/28/97 WDF           Cash                                            -1176.47 
03/27/97 SLL CNC       CONSECO           -34.7072    36.25              1258.14 
03/27/97 WDF           Cash                                            -1258.14 
06/13/97 SLL PX        Praxair                -18    57.13              1028.25 
06/13/97 WDF           Cash                                            -1028.25 
08/15/97 DPF           Cash                                             1000.00 
08/15/97 BUY NRC       NAC Re Corp.       20.7792    48.13             -1000.00 
09/19/97 SLL PX        Praxair           -18.6972    54.56              1020.17 
09/19/97 WDF           Cash                                            -1020.17 
12/19/97 DPF           Cash                                             1000.00 
12/19/97 BUY HLR       Hollinger Intl.    71.4286    14.00             -1000.00 
01/16/98 SLL CE        CALENERGY         -47.9042    27.31              1308.38 
01/16/98 WDF           Cash                                            -1308.38 
02/20/98 SLL KEY       KeyCorp           -14.5985    68.81              1004.56 
02/20/98 WDF           Cash                                            -1004.56 
03/09/98 SP+ KEY       KeyCorp            14.5986     0.00                      

                        Portfolio Positions - 06/12/98 
                        -------------------------------
T  Symbol     Description    Quantity     $ Cost   Mkt Price    $ Value  Val % 
- --------- --------------- ---------- ----------- --------- ----------- ----- 
S KEY       KeyCorp            29.1972      500.00   36.8750     1076.65   34% 
S HLR       Hollinger Int      71.4286     1000.00   15.5000     1107.14   35% 
S NRC       NAC Re Corp.       20.7792     1000.00   48.1250     1000.00   31% 
                                       -----------           ----------- ----- 
            Common Stocks                  2500.00               3183.79  100% 
                                       -----------           ----------- ----- 
            Portfolio Total                2500.01               3183.80  100% 

                        Capital Gains 09/22/95-06/12/98 
                       --------------------------------
 Symbol   Descrip   Quantity  Buy Date SellDate   $ Sales  Cost Basis Gain/-Loss
--------- --------- --------- -------- -------- ---------- ---------- ----------
MGA       MAGNA INT   22.7273 10/06/95 12/01/95    1017.05    1000.00      17.05
UK        UNION CAR   25.4777 10/20/95 12/22/95     964.97    1000.00     -35.03
CNR       CONNER PE        50 11/03/95 02/02/96    1287.50    1000.00     287.50
I         FIRST INT    9.9256 09/29/95 03/29/96    1722.08    1000.00     722.08
WBN       WABAN       37.3832 03/22/96 05/24/96    1018.69    1000.00      18.69
ISP       INTL. SPE  121.2121 10/06/95 06/28/96    1333.33    1000.00     333.33
BBC       BERGEN BR   37.3832 05/03/96 07/05/96    1000.00    1000.00       0.00
COA       COACHMEM    38.6473 03/15/96 10/11/96    1082.12     500.00     582.12
COA       COACHMEM    38.6473 03/15/96 02/21/97     753.62     500.00     253.62
SB        Salomon     22.0994 09/06/96 11/08/96    1016.57    1000.00      16.57
BT        Bankers T   12.1396 09/13/96 11/15/96    1021.24    1000.00      21.24
SKY       SKYLINE C   40.6091 03/29/96 11/29/96    1050.76    1000.00      50.76
NX        Quanex Co   37.5587 10/04/96 12/06/96    1042.25    1000.00      42.25
ORX       Oryx Ener   58.8235 08/23/96 02/28/97    1176.47    1000.00     176.47
                                                ---------- ---------- ----------
Capital Gains (Short Term)                        15486.65   13000.00    2486.65

CNC       CONSECO     17.3536 11/24/95 12/06/96    1065.08     500.00     565.08
CNC       CONSECO     34.7072 11/24/95 03/27/97    1258.14     500.00     758.14
PX        Praxair     18.0000 09/22/95 06/13/97    1028.25     490.50     537.75
PX        Praxair     18.6972 09/22/95 09/19/97    1020.17     509.50     510.67
CE        CALENERGY   47.9042 02/09/96 01/16/98    1308.38    1000.00     308.38
KEY       KeyCorp     14.5985 09/29/95 02/20/98    1004.56     500.00     504.56
                                                ---------- ---------- ----------
Capital Gains (Long Term)                          6684.58    3500.00    3184.58

=========================================================================== 
=========================================================================== 
=========================================================================== 
                        NEW YORK COMMON MODEL PORTFOLIO
                               TRADE RECOMMENDATIONS
 
NO RECOMMENDATIONS FOR WEEK ENDING 06/12/98.


============================================================================ 
                               SYMBOL KEY 

        DPF = CASH DEPOSIT OF FUNDS      WDF = CASH WITHDRAWAL OF FUNDS 
        BUY = BUY SECURITY               SLL = SELL SECURITY 
        SLS = SELL SECURITY SHORT        BYC = BUY TO COVER SHORT POSITION 
        SP+ = SPLIT LONG                 SP- = SPLIT SHORT       
        T   = TYPE OF INVESTMENT         S   = STOCK 
        $/U = PRICE PER SHARE            M   = MUTUAL FUND 
        TAC = TRANSACTION CODE        $/COST = TOTAL INVESTMENT 
        DV+ = CASH DIVIDENDS PAID   QUANTITY = # OF SHARES HELD  
        ss  = SHORT SALE 

============================================================================ 
                     NOTES ON PORTFOLIO RETURN COMPUTATION

The Return on Investment for the "Model Portfolio" and the SP500 is computed
by determining the Internal Rate of Return (IRR).  All transactions are
converted to a series of cash flows (positive, negative, or null) and the
following equation is solved.

NPV = 0 = Sum((CF(i) / ((1+Rate)^(Date(i)-Date(0))))) - Internal Valuation

where:

NPV     = Net Present Value
CF(i)   = Cash Flow for transaction (i)
Rate    = (Return on Investment)/100
Date(i) = Date of the (ith) transaction (years & fractions of years, 365.25
          days per year assumed
Date(0) = Starting date of the portfolio valuation
^       = exponential notation (e.g. 3^2 = 9)
Sum     = Signifies to sum for all transactions starting with the first 
          transaction following the start date specified, up to and 
          including all transactions on the close date.

**Note: In calculating the cost basis of the portfolio we assume 100% margin 
        requirements for each stock.  If a portfolio consisted of 7 stocks 
        (six long, one short) the cost basis would be $7,000.
 
 
============================================================================ 
NEW YORK COMMON is published weekly by RUSSELL EQUITY MANAGEMENT. 
Periodically RUSSELL EQUITY MANAGEMENT may have positions in stocks 
profiled by NEW YORK COMMON.

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