0000897101-97-000963 S-3 3 19970827 NONE U SHIP INC 0001002902 4513 411823559 UT 0630 S-3 33 333-34411 97670191 5583 W 78TH ST EDINA MN 55439 5583 WEST 78TH ST EDINA MN 55439 S-3 1 000089710197000963-001-seq1-s-3.txt EX-5.1 2 000089710197000963-002-seq2-ex-5-1.txt OPINION EX-23.2 3 000089710197000963-003-seq3-ex-23-2.txt CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS