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ATLAS AIR MISSES SEC DEADLINE, STOCK EXCHANGE REQUIREMENTS

ATLAS AIR MISSES SEC DEADLINE, STOCK EXCHANGE REQUIREMENTS

   Financial troubles continue to mount for Atlas Air Worldwide Holdings Inc., owner of Atlas Air Cargo and Polar Air Cargo, as the air cargo holding company works to stave off filing for bankruptcy.

   Atlas Air on Wednesday said it missed a March 31 deadline for filing re-audited financial statements for 2000, 2001 and 2002 annual reports with the Securities and Exchange Commission.

   The company also faces de-listing from the New York Stock Exchange because its share price has fallen below the minimum $1 price required to participate in the exchange. The NYSE notified Atlas it has six months to bring its share price above the minimum level or face suspension proceedings. Atlas stock once traded as high as $45.69.

   Atlas also said it reduced its ground staff yesterday by 30 percent in an effort to reduce operating expenses by $14 million. Reuters reported that Atlas fired 125 employees and left 45 positions unfilled.

   Atlas Air Worldwide Holdings Inc., based in Purchase, N.Y., said the filing delay was caused by the inability of its new auditor, Ernst & Young, to obtain all the historical documentation it needs for the reports. Atlas dropped Arthur Anderson as its auditor last year after it discovered potential errors in its financial statements. The accounting firm has been embroiled in the Enron collapse and other financial scandals for allegedly helping companies inflate their value on financial statements.

   Atlas said it anticipates completing its audit for fiscal 2002 during the first half of this year, but could not predict when, or if, Ernst & Young would be able to complete the re-audit of the 2000 and 2001 results.

   By missing the deadlines, Atlas is technically in default on some of its loans and lenders could accelerate its bank repayments.

   Last week Atlas said it is suspending payments related to its bank debt, senior notes and leased aircraft to preserve cash flow, but plans to continue payments to all suppliers and serve all of its customers. It said talks are underway with bank lenders, holders of its public debt and lessors to restructure the terms of its obligations.

   Earlier this year Atlas said it had stopped payments on six 747 jumbo jets, as it tried to renegotiate lease terms. Atlas said the owner of one of its leased aircraft has filed suit to recover back payments.