SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

~~PURSUANT~~Date TOof ~~SECTION~~Report (Date 13of ORearliest ~~15(d~~event reported): April 1, ~~OF THE~~ 2004

SECURITIES EXCHANGE ACT OF 1934

CLARENT CORPORATION
(Exact Name of Registrant as Specified in Charter)

Delaware	000-26441	77-0433687
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

700 Chesapeake Drive Redwood City, California 94063
(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code: (650) 306-7511

Not Applicable
(Former name or Former Address, if Changed Since Last Report)

~~Date~~Item of3. ~~Report~~Bankruptcy ~~(Date~~or ~~of earliest event reported): February 12, 2003~~ Receivership

~~CLARENT~~On December 13, ~~CORPORATION~~2002, Clarent Corporation (the “Company”) filed a voluntary petition for reorganization under the provisions of Chapter 11 of the United States Bankruptcy Code (the “Bankruptcy Code”) in the United States Bankruptcy Court (the “Bankruptcy Court”) for the Northern District of California, San Francisco Division (case No. 02-33504). Pursuant to Chapter 11 of the Bankruptcy Code, the Company was authorized to operate its business as debtor in possession while being subject to the supervision and orders of the Bankruptcy Court.

~~(Exact~~The ~~Name~~Company proposed and filed on or about September 30, 2003, a Second Amendment Liquidating Plan of ~~Registrant~~Reorganization asof Clarent Corporation. The Chapter 11 Trustee prepared and filed ~~Specified~~the inChapter ~~Charter~~11 Trustee’s First Amendment to Second Amended Liquidating Plan of Reorganization of Clarent Corporation on March 17, 2004 (the “Plan”). The Bankruptcy Court entered its order confirming the Plan (“Confirmation Order”) on April 1, 2004. The Plan became effective on April 1, 2004 (“Effective Date”).

Delaware		000-26441		77-0433687
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

The Company’s Equity Securities including its issued and outstanding shares and Common Stock will be cancelled on the Effective Date.

~~700~~The ~~Chesapeake~~Plan ~~Drive~~is attached as Exhibit 2(a). All of the capitalized terms used herein unless otherwise defined have the meaning ascribed to them in the Plan. The following is a summary of the Plan, and any inconsistency between this summary and the Plan will be controlled by the Plan.

~~Redwood~~The ~~City~~Plan essentially provides for distribution to Allowed Unsecured Claims and Interests from a common fund that will be created from three (3) primary sources: (i) Available Cash existing on the Effective Date; (ii) Liquidation Proceeds from the sale of the Debtor’s remaining assets; and (iii) Litigation Recoveries; minus (iv) Plan Expenses. Thus, ~~California~~Holders ~~94063~~of Allowed Unsecured Claims and Interests will be paid from the Available Cash, the Litigation Recoveries and the Liquidation Proceeds remaining after payment of the Claims of the senior Creditors (i.e., after payment to the Holders of Allowed Secured Claims, Allowed Administrative Claims, Allowed Priority Tax Claims, and Allowed Employee Priority Claims and Allowed Convenience Claims).

~~(Address~~The “Plan Proceeds” consisting of ~~principal~~Available ~~executive~~Cash, ~~offices)~~Liquidation ~~(Zip~~Proceeds ~~Code)~~and Litigation Recoveries, will be deposited with the Liquidating Trust, to fund the Plan. Available Cash consists of Cash held by the Debtor prior to the Filing Date and Cash received from the Company during the Chapter 11 Case but before the Effective Date from the sale of assets and other sources. Liquidation Proceeds will consist of the proceeds realized by the Liquidating Trust after the Effective Date upon the sale, disposition, or collection of the remainder of the Company’s assets. Included among these assets are the outstanding payments due under the promissory notes issued by Verso Technologies, Inc. pursuant to its purchase of substantially all the assets of the Company on February 12, 2003. Litigation Recoveries consist of proceeds that may be available from the pursuit of Litigation Claims, which currently exists or may

~~Registrant’s telephone number, including area code: (650) 306-7511~~ 2

~~Not~~subsequently ~~Applicable~~arise after the Effective Date. The potential net proceeds from the Litigation Claims are speculative and uncertain and no assurance can be given that any proceeds will be recovered from such Claims.

~~(Former~~Upon ~~name~~the Effective Date, title to all property of the Company will vest in the Liquidating Trust. The Liquidating Trust will be funded with the Available Cash. Thereafter, from time to time, upon receipt of any Liquidation Proceeds or ~~Former~~any ~~Address~~Litigation Recovery, ifsuch ~~Changed~~funds ~~Since~~will ~~Last~~be deposited ~~Report)~~with the Liquidating Trust and become part of the Plan Proceeds. The Bankruptcy Court has approved Uecker & Associates as the Liquidating Trustee.

~~Item~~Administrative Claims 2will be paid in Cash equal to the Allowed amount on or as soon as practicable after the Effective Date. ~~Acquisition~~ Priority Tax Claims will be paid in Cash equal to the Allowed amount on or ~~Disposition~~as soon as practicable after the Effective Date. Priority Employee Claims (Class 1) will paid in Cash equal to the Allowed amount of ~~Assets~~such Claim on or as soon as practicable after the Effective Date. Allowed Secured Claims (Class 2) shall be, at the option of the Company, entitled to the contractual rights to which such Claim is entitled, the collateral securing such Claim, or treatment in any other manner so that such Claims shall otherwise be rendered unimpaired under the Bankruptcy Code. Allowed General Unsecured Claims (Class 3) shall receive an initial distribution on or as soon as practicable after the first Business Day that is thirty (30) days after the Claims Objection Deadline in an amount equal to its Pro Rata Share of the Net Plan Proceeds remaining after payment of (or reservation for) Allowed and Disputed Claims in Classes 1, 2 and 4, Administrative Claims, and Priority Tax Claims, and shall receive further distributions, if and to the extent that there are adequate Plan Proceeds therefor.

OnConvenience ~~February~~Claims ~~13, 2003, Clarent Corporation, a Delaware corporation~~ (~~the~~Class ~~“Company”~~4), ~~announced~~shall ~~that,~~receive onCash ~~February 12, 2003 (the “Closing Date”), it had completed the sale of substantially all of its business assets to Verso Technologies, Inc., a Minnesota corporation (“Verso”), and,~~ in ~~connection~~an ~~therewith,~~amount ~~Verso~~equal ~~assumed from the Company certain obligations and liabilities relating~~ to ~~such assets (collectively, the “Asset Purchase~~ ~~Transaction”),~~100% ~~for an aggregate purchase price~~ of ~~$9.8~~such ~~million~~Allowed inClass ~~promissory~~4 ~~notes~~Convenience ~~from~~Claims ~~Verso~~on (the ~~“Purchase~~Effective ~~Price”),~~Date ~~all~~or ~~pursuant to that certain Asset Purchase Agreement between the Company and Verso, dated~~ as ~~of December 13, 2002,~~ assoon ~~amended~~thereafter ~~by that certain First Amendment to the Asset Purchase Agreement between the Company and Verso, dated~~ as ofis ~~February 4, 2003 (as amended, the “Purchase Agreement”)~~practicable. The assets sold in the Asset Purchase Transaction were used by the Company to provide Voice over Internet Protocol solutions for next generation networks and enterprise convergent solutions. Prior to the Asset Purchase Transaction, to the Company’s knowledge, neither the Company nor any of its affiliates, directors or officers, nor any associate of any such director or officer, had any relationship with Verso, except that Verso may have bought from time to time some of its products from the Company and its subsidiaries in the ordinary course of business.

~~The~~Holders ~~Purchase Price was determined as a result~~ of ~~negotiations~~Class ~~between~~4A ~~the~~Claims ~~Company~~shall ~~and~~receive ~~Verso.~~their ~~Verso~~Pro ~~paid~~Rata ~~the~~share ~~Purchase Price by delivering to the Company on the Closing Date: (i) a secured subordinated promissory note in principal amount~~ of ~~$5.0 million made by Verso in favor of the~~any ~~Company~~Available ~~due February 13~~Cash, ~~2004~~after ~~(the~~payment ~~“Primary~~of ~~Promissory~~or ~~Note”);~~reservation ~~(ii)~~for aall ~~secured~~Allowed ~~subordinated~~and ~~promissory~~Disputed ~~note~~ Claims in ~~principal~~Classes ~~amount~~1, of2, $3.0, ~~million~~and ~~made~~4, byAdministrative ~~Verso in favor of the Company due February 12~~Claims, ~~2008 (the “Three Million Dollar Promissory Note”);~~ and ~~(iii)~~Priority anTax ~~unsecured subordinated promissory note in principal amount of $1.8 million made by Verso in favor of the Company due February 13~~Claims, ~~2004 (the “Unsecured Promissory Note”). The Primary Note~~ and ~~the Three~~ ~~Million~~shall ~~Dollar~~receive ~~Note~~further ~~are~~distributions ~~secured~~thereafter byto the ~~assets~~extent ~~sold~~adequate byPlan Proceeds ~~the~~are ~~Company in the Asset Purchase Transaction~~available.

AtHolders of Allowed Stockholder Litigation Claims (Class 5A) shall receive the ~~time~~following treatment. Following the Effective ~~Company~~Date, ~~completed~~on or as soon as practicable after the ~~Asset~~first ~~Purchase~~Business ~~Transaction,~~Day that is thirty (30) days after the ~~Company~~earlier ~~was~~of ~~operating~~the as(i) aresolution ~~debtor~~of inthe ~~possession~~Stockholder Litigation ~~under~~or ~~Chapter~~(ii) 11estimation of the Stockholder Litigation Claims, if and to the ~~United~~extent ~~States~~that ~~Bankruptcy~~there ~~Code.~~are ~~The~~adequate ~~Asset~~Plan ~~Purchase~~Proceeds ~~Transaction~~therefor, ~~was~~as ~~approved~~determined byin the discretion ~~United~~of ~~States~~the ~~Bankruptcy~~Liquidating ~~Court~~Trustee, ~~for~~each ~~the~~Holder ~~Northern~~of ~~District~~an Allowed Class 5A Claim shall receive its Pro Rata share of ~~California~~any Available Cash, ~~San~~after ~~Francisco~~payment ~~Division~~of or reservation for all Allowed and Disputed Claims in Classes 1, ~~through~~2, ~~entry~~3, 4 and 4A, Administrative Claims, and Priority Tax Claims, and after payment of anor reservation ~~order.~~for the pro rata share of such Available Cash for Holders of Allowed and Disputed Class 5B Claims and Class 6 Interests, and shall receive further distributions thereafter to the extent adequate Plan Proceeds are available.

The foregoing descriptions of the Asset Purchase Transaction, the Purchase Agreement, the Primary Promissory Note, the Three Million Dollar Promissory Note, the Unsecured Promissory Note and the announcement made by the Company with respect thereto are qualified in their entirety by reference to the full text of the Purchase Agreement, the amendment thereto, the Loan and Security Agreement between the Company and Verso, dated as of February 12, 2003, the Primary Promissory Note, the Three Million Dollar Promissory Note, the Unsecured Promissory Note and the Press Release issued by the Company on February 13, 2003 with respect to the Asset Purchase Transaction, which are filed as Exhibits 2.1, 2.2, 99.2, 99.3~~, 99.4, 99.5 and 99.11 to this Report, respectively, and incorporated herein by reference.~~

~~Item~~The ~~7. Financial~~Distribution to ~~Statements,~~Holders of Allowed Class 5A Claims shall be Pro Rata with the Distribution ~~Forma~~to ~~Financial~~Holders ~~Information~~of Allowed Class 5B and ~~Exhibits.~~Class 5C Claims and Allowed Class 6 Interests.

Holders of Allowed Subordinated Indemnity Claims (cClass 5B) ~~Exhibits~~shall receive the following treatment. Following the Effective Date, on or as soon as practicable after the first Business Day that is thirty (30) days after the earlier of the (i) resolution of the Stockholder Litigation or (ii) estimation of the Stockholder Litigation Claims, if and to the extent that there are adequate Plan Proceeds therefor, as determined in the discretion of the Liquidating Trustee, each Holder of an Allowed Class 5B Claim shall receive its Pro Rata share of any Available Cash, after payment of or reservation for all Allowed and Disputed Claims in Classes 1, 2, 3, 4 and 4A, Administrative Claims, and Priority Tax Claims, and after payment of or reservation for the pro rata share of such Available Cash for Holders of Allowed and Disputed Class 5A Claims and Class 6 Interests, and shall receive further distributions thereafter to the extent adequate Plan Proceeds are available. The Distribution to Holders of Allowed Class 5B Claims shall be Pro Rata with the Distribution of Holders to Allowed Class 5A and Class 5C Claims and Allowed Class 6 Interests.

Exhibit Number		Description
2.1		Asset Purchase Agreement dated as of December 13, 2002, by and between the Company and Verso. (The schedules to the Asset Purchase Agreement have been omitted from this Report pursuant to Item 601(b)(2) of Regulation S-K, and the Company agrees to furnish copies of such omitted schedules supplementally to the Securities and Exchange Commission upon request) (1)

Holders of Allowed Other Subordinated Claims (Class 5C) shall receive the following treatment. Following the Effective Date, on or as soon as practicable after the first Business Day that is thirty (30) days after the earlier of the (i) resolution of the Stockholder Litigation or (ii) estimation of the Stockholder Litigation Claims, if and to the extent that there are adequate Plan Proceeds therefor, as determined in the discretion of the Liquidating Trustee, each Holder of an Allowed Class 5C Claim shall receive its Pro Rata share of any Available Cash, after payment of or reservation for all Allowed and Disputed Claims in Classes 1, 2, 3, 4 and 4A, Administrative Claims, and Priority Tax Claims, and after payment of or reservation for the pro rata share of such Available Cash for Holders of Allowed and Disputed Class 5A and Class 5B Claims and Class 6 Interests, and shall receive further Distributions thereafter to the extent adequate Plan Proceeds are available. The Distribution to Holders of Allowed Class 5C Claims shall be Pro Rata with the distribution to Holders of Allowed Class 5A and 5B Claims and Allowed Class 6 Interests.

Allowed Interest (Class 6) include any equity interest in the Company including all its issued and outstanding shares of Common Stock. Holders of an Allowed Class 6 Interest shall receive an Interest Holder Claim, equal to $0.80 per share of the Company’s Common Stock held or such other amount determined by the Bankruptcy Court, in exchange for such shares. On or as soon as practicable after the first Business Day that is thirty (30) days after the Claims Objection Deadline, if and to the extent that there are adequate Plan Proceeds therefor, as determined in the discretion of the Liquidating Trustee, each Holder of an Interest Holder Claim shall receive its pro Rata share of any Available Cash, after payment of or reservation for all Allowed and Disputed Claims in Classes 1, 2, 3, 4 and 4A, Administrative Claims, and Priority Tax Claims, and after payment of or reservation for the pro rata share of such Available Cash for Holders of Allowed and Disputed Class 5 Claims, and shall receive further Distributions thereafter

Exhibit Number		Description
2.2		First Amendment to the Asset Purchase Agreement dated as of February 4, 2003 by and between the Company and Verso. (2)
99.1		Subordination Agreement dated February 12, 2003, by and among the Company, Verso and Silicon Valley Bank. (3)
99.2		Loan and Security Agreement dated as of February 12, 2003, between the Company and Verso. (4)
99.3		Secured Subordinated Promissory Note in principal amount of $5.0 million made by Verso in favor of the Company dated February 12, 2003. (5)
99.4		Secured Subordinated Promissory Note in principal amount of $3.0 million made by Verso in favor of the Company dated February 12, 2003. (6)
99.5		Unsecured Subordinated Promissory Note in principal amount of $1.8 million made by Verso in favor of the Company dated February 12, 2003. (7)
99.6		Bill of Sale, Assignment and Assumption Agreement dated as of February 12, 2003, by and between the Company and Verso. (8)
99.7		Assignment of Patent Rights dated as of February 7, 2003, made by the Company to Verso. (9)
99.8		Assignment of Trademarks dated as of February 12, 2003, by and between the Company and Verso. (10)
99.9		Intellectual Property and Security Agreement dated as of February 12, 2003, by and between the Company and Verso. (11)
99.10		Press Release, dated December 16, 2002. (1)
99.11		Press Release, dated February 13, 2003.

~~(1) Incorporated~~to bythe ~~reference~~extent adequate Plan Proceeds are available. The Distribution to ~~the~~Holders ~~Company’s~~of ~~Current~~Allowed ~~Report~~Class on6 ~~Form~~Interests ~~8-K~~will ~~filed~~be Pro Rata with the ~~Securities~~Distribution ~~and~~to ~~Exchange~~Holders ~~Commission~~of onAllowed ~~December~~Class ~~17,~~5 ~~2002~~Claims.

The Company believes that the largest variables in determining the exact recovery for Holders of Allowed Claims and Interests are (2i) ~~Incorporated~~ bythe resolutions ~~reference~~of tothe ~~Exhibit~~Stockholder ~~2.2~~Litigation; ~~filed~~(ii) the resolution of the ~~with~~Subordinate ~~Verso~~Indemnity ~~Technologies,~~Claims; ~~Inc.’s~~(iii) the resolutions of the Rescission Litigation; (~~NASDAQ:VRSO~~iv) ~~Form~~the ~~8-K~~resolutions ~~filed~~of onthe ~~February~~Litigation 13Claims, ~~2003~~and (~~No. 0-22190~~v) resolution of Disputed Claims. The Company’s Equity Securities will be cancelled on the Effective Date.

~~(3) Incorporated~~Certain byfinancial ~~reference~~information toabout ~~Exhibit~~the ~~99.5~~assets ~~filed~~and ~~with~~liabilities ~~Verso~~of ~~Technologies,~~the Company ~~Inc.’s~~is ~~(NASDAQ:VRSO)~~set ~~Form~~forth ~~8-K~~in ~~filed~~Exhibit ~~on February 13, 2003 (No~~99. ~~0-22190)~~1.

~~(4) Incorporated by reference to Exhibit 99.6 filed~~Item ~~with~~7 Financial ~~Verso Technologies~~Statements, Pro ~~Inc.’s~~Forma ~~(NASDAQ:VRSO)~~Financial ~~Form~~Information ~~8-K~~and ~~filed on February 13, 2003 (No. 0-22190).~~ Exhibits

2(5a) ~~Incorporated~~ Chapter by11 ~~reference to Exhibit 99.7 filed with Verso Technologies, Inc.~~Trustee’s First ~~(NASDAQ:VRSO)~~Amendment ~~Form~~to ~~8-K~~Second ~~filed~~Amended onLiquidating ~~February~~Plan ~~13,~~of ~~2003~~Reorganization ~~(No.~~of ~~0-22190).~~ Clarent Corporation

2(6b) ~~Incorporated by reference to Exhibit 99.8 filed~~ Bankruptcy ~~with~~Court ~~Verso Technologies, Inc.’s (NASDAQ:VRSO) Form 8-K filed on February 13, 2003 (No. 0-22190).~~ Order

~~(7) Incorporated by reference to Exhibit~~ 99.91 Chapter 11 ~~filed~~Monthly ~~with~~Operating ~~Verso~~Report ~~Technologies,~~as ~~Inc.’s~~of ~~(NASDAQ:VRSO) Form 8-K filed on~~ February 1329, ~~2003 (No. 0-22190).~~ 2004

~~(8) Incorporated by reference to Exhibit 99.10 filed with Verso Technologies, Inc.’s (NASDAQ:VRSO) Form 8-K filed on February 13, 2003 (No. 0-22190).~~ SIGNATURES

~~(9) Incorporated~~Pursuant byto ~~reference~~the torequirements ~~Exhibit~~of ~~99.11~~the ~~filed~~Securities ~~with~~Exchange ~~Verso~~Act ~~Technologies~~of 1934, the ~~Inc.’s~~Registrant ~~(NASDAQ:VRSO)~~has ~~Form~~duly ~~8-K~~caused ~~filed~~this report to be signed on ~~February~~its ~~13,~~behalf ~~2003~~by ~~(No.~~the undersigned ~~0-22190)~~hereunto duly authorized.

(10) Incorporated by reference to Exhibit 99.12 filed with Verso Technologies, Inc.’s (NASDAQ:VRSO) Form 8-K filed on February 13, 2003 (No. 0-22190).

			CLARENT CORPORATION

		By:	Uecker & Associates
			Liquidating Trustee

Date:	April 15, 2004	By:	/s/ Susan L. Uecker
			Name: Susan L. Uecker
			Title: President

~~(11) Incorporated by reference to Exhibit 99.13 filed with Verso Technologies, Inc.’s (NASDAQ:VRSO) Form 8-K filed on February 13, 2003 (No. 0-22190).~~ 5

3EXHIBIT INDEX

SIGNATURES

Exhibit Number		Description

2(a)		Chapter 11 Trustee’s First Amendment to Second Amended Liquidating Plan of Reorganization of Clarent Corporation

2(b)		Bankruptcy Court Order.

99.1		Chapter 11 Monthly Operating Report as of February 29, 2004

~~Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.~~ 6

Date: February 14, 2003

CLARENT CORPORATION /S/ H. MICHAEL HOGAN III H. Michael Hogan III Chief Financial Officer

EXHIBIT INDEX

Exhibit Number		Description
2.1		Asset Purchase Agreement dated as of December 13, 2002, by and between the Company and Verso. (The schedules to the Asset Purchase Agreement have been omitted from this Report pursuant to Item 601(b)(2) of Regulation S-K, and the Company agrees to furnish copies of such omitted schedules supplementally to the Securities and Exchange Commission upon request) (1)
2.2		First Amendment to the Asset Purchase Agreement dated as of February 4, 2003 by and between the Company and Verso. (2)
99.1		Subordination Agreement dated February 12, 2003, by and among the Company, Verso and Silicon Valley Bank. (3)
99.2		Loan and Security Agreement dated as of February 12, 2003, between the Company and Verso. (4)
99.3		Secured Subordinated Promissory Note in principal amount of $5.0 million made by Verso in favor of the Company dated February 12, 2003. (5)
99.4		Secured Subordinated Promissory Note in principal amount of $3.0 million made by Verso in favor of the Company dated February 12, 2003. (6)
99.5		Unsecured Subordinated Promissory Note in principal amount of $1.8 million made by Verso in favor of the Company dated February 12, 2003. (7)
99.6		Bill of Sale, Assignment and Assumption Agreement dated as of February 12, 2003, by and between the Company and Verso. (8)
99.7		Assignment of Patent Rights dated as of February 7, 2003, made by the Company to Verso. (9)
99.8		Assignment of Trademarks dated as of February 12, 2003, by and between the Company and Verso. (10)
99.9		Intellectual Property and Security Agreement dated as of February 12, 2003, by and between the Company and Verso. (11)
99.10		Press Release, dated December 16, 2002. (1)
99.11		Press Release, dated February 13, 2003.

(1) Incorporated by reference to the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on December 17, 2002.

(2) Incorporated by reference to Exhibit 2.2 filed with Verso Technologies, Inc.’s (NASDAQ:VRSO) Form 8-K filed on February 13, 2003 (No. 0-22190).

(3) Incorporated by reference to Exhibit 99.5 filed with Verso Technologies, Inc.’s (NASDAQ:VRSO) Form 8-K filed on February 13, 2003 (No. 0-22190).

(4) Incorporated by reference to Exhibit 99.6 filed with Verso Technologies, Inc.’s (NASDAQ:VRSO) Form 8-K filed on February 13, 2003 (No. 0-22190).

(5) Incorporated by reference to Exhibit 99.7 filed with Verso Technologies, Inc.’s (NASDAQ:VRSO) Form 8-K filed on February 13, 2003 (No. 0-22190).

(6) Incorporated by reference to Exhibit 99.8 filed with Verso Technologies, Inc.’s (NASDAQ:VRSO) Form 8-K filed on February 13, 2003 (No. 0-22190).

(7) Incorporated by reference to Exhibit 99.9 filed with Verso Technologies, Inc.’s (NASDAQ:VRSO) Form 8-K filed on February 13, 2003 (No. 0-22190).

(8) Incorporated by reference to Exhibit 99.10 filed with Verso Technologies, Inc.’s (NASDAQ:VRSO) Form 8-K filed on February 13, 2003 (No. 0-22190).

(9) Incorporated by reference to Exhibit 99.11 filed with Verso Technologies, Inc.’s (NASDAQ:VRSO) Form 8-K filed on February 13, 2003 (No. 0-22190).

(10) Incorporated by reference to Exhibit 99.12 filed with Verso Technologies, Inc.’s (NASDAQ:VRSO) Form 8-K filed on February 13, 2003 (No. 0-22190).

(11) Incorporated by reference to Exhibit 99.13 filed with Verso Technologies, Inc.’s (NASDAQ:VRSO) Form 8-K filed on February 13, 2003 (No. 0-22190).

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