0000889812-99-000156 S-4/A 5 033-80647 19990121 NORTH ATLANTIC ACQUISITION CORP 0001004650 3751 133853272 DE 0831 S-4/A 33 333-65267 99508960 5 E 59TH ST 3RD FLOOR NEW YORK NY 10022 2124864444 375 PARK AVE STE 1606 NEW YORK NY 10022 ORION ACQUISITION CORP I 19951221 S-4/A 1 000088981299000156-001-seq1-s-4-a.txt AMENDMENT NO. 3 EX-8.1 2 000088981299000156-002-seq2-ex-8-1.txt OPINION OF MORRISON COHEN SINGER & EX-23.2 3 000088981299000156-003-seq3-ex-23-2.txt CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS EX-23.3 4 000088981299000156-004-seq4-ex-23-3.txt CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS EX-27.1 5 000088981299000156-005-seq5-ex-27-1.txt FINANCIAL DATA SCHEDULE