0000889812-97-001451 10-K405 3 19970331 19970627 NASD AMERICAN CLAIMS EVALUATION INC 0000774517 6411 112601199 NY 0331 10-K405 34 000-14807 97631681 375 N BROADWAY ONE JERICHO PLAZA JERICHO NY 11753 5169388000 ONE JERICHO PLAZA JERICHO NY 11753 10-K405 1 000088981297001451-001-seq1-10-k405.txt ANNUAL REPORT EX-2.A 2 000088981297001451-002-seq2-ex-2-a.txt ACCOUNTANTS' CONSENT EX-27 3 000088981297001451-003-seq3-ex-27.txt FINANCIAL DATA SCHEDULE