0000897101-97-001243 S-3/A 3 19971204 NONE U SHIP INC 0001002902 4513 411823559 UT 0630 S-3/A 33 333-34411 97732410 5583 W 78TH ST EDINA MN 55439 6129414080 5583 WEST 78TH ST EDINA MN 55439 S-3/A 1 000089710197001243-001-seq1-s-3-a.txt EX-5.1 2 000089710197001243-002-seq2-ex-5-1.txt OPINION EX-23.2 3 000089710197001243-003-seq3-ex-23-2.txt CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS