PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995
SAFE HARBOR COMPLIANCE STATEMENT
FOR FORWARD LOOKING STATEMENTS

MARKET RISKS AND OTHER BUSINESS FACTORS

In passing the Private Securities Litigation Reform Act of 1995 (the "Reform 
Act"), 15 U.S.C.A. Sections 77z 2 and 78u 5 (Supp. 1996), Congress encouraged 
public companies to make "forward looking statements" by creating a safe 
harbor to protect companies from securities law liability in connection with 
forward looking statements. The Company intends to qualify both its written 
and oral forward looking statements for protection under the Reform Act and 
any other similar safe harbor provisions. 

"Forward looking statements" are defined by the Reform Act. Generally, forward 
looking statements include expressed expectations of future events and the 
assumptions on which the expressed expectations are based. All forward looking 
statements are inherently uncertain as they are based on various expectations 
and assumptions concerning future events and they are subject to numerous 
known and unknown risks and uncertainties which could cause actual events or 
results to differ materially from those projected. Due to those uncertainties 
and risks, the investment community is urged not to place undue reliance on 
written or oral forward looking statements of the Company. The Company 
undertakes no obligation to update or revise this Safe Harbor Compliance 
Statement for Forward Looking Statements (the "Safe Harbor Statement") to 
reflect future developments. In addition, the Company undertakes no obligation 
to update or revise forward looking statements to reflect changed assumptions, 
the occurrence of unanticipated events or changes to future operating results 
over time.

The Company provides the following risk factor disclosure in connection with 
its continuing effort to qualify its written and oral forward looking 
statements for the safe harbor protection of the Reform Act and any other 
similar safe harbor provisions. Important factors currently known to 
management that could cause actual results to differ materially from those in 
forward looking statements include the disclosures incorporated herein by 
reference and set forth in Item 5, Other Information, Business Plan, of Form 
8-K/A, filed on April 2, 1999 with the Securities and Exchange Commission 
("SEC") and also include the following:

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Liquidity

The Company is considering the sale of equity in connection with a secondary 
offering later in 1999. The Company does not have any underwriting commitments 
for such sale of equity. There can be no assurance that any such sale will 
close by such date or at all or that the Company will continue to consider 
such an offering. 

Litigation And Government Investigations

Numerous federal and state civil and criminal laws govern computer technology 
and Internet service activities. In general, these laws provide for various 
fines, penalties, multiple damages, assessments and sanctions for violations.

Evolving Industry Standards; Rapid Technological Changes 

The Company's success in its business will depend in part upon its continued 
ability to enhance its existing products and services, to introduce new 
products and services quickly and cost effectively to meet evolving customer 
needs, to achieve market acceptance for new product and service offerings and 
to respond to emerging industry standards and other technological changes. 
There can be no assurance that the Company will be able to respond effectively 
to technological changes or new industry standards. Moreover, there can be no 
assurance that competitors of Cytation will not develop competitive products, 
or that any such competitive products will not have an adverse effect upon 
Cytation's operating results.

Moreover, management intends to continue to implement "best practices" and 
other established process improvements in its operations going forward. There 
can be no assurance that the Company will be successful in refining, enhancing 
and developing its operating strategies and systems going forward, that the 
costs associated with refining, enhancing and developing such strategies and 
systems will not increase significantly in future periods or that the 
Company's existing software and technology will not become obsolete as a 
result of ongoing technological developments in the marketplace.

Year 2000

It is possible that the Company's currently installed computer systems, 
software products or other business systems, or those of the Company's 
customers, vendors or resellers, working either alone or in conjunction with 
other software or systems, will not accept input of, store, manipulate and 
output dates for the year 2000 or thereafter without error or interruption 
(commonly known as the "Year 2000" problem). The Company has conducted a 
review of its business systems, including its computer systems, and is 
querying its customers, vendors and resellers as to their progress in 
identifying and addressing problems that their computer systems may face in 
correctly interrelating and processing date information as the year 2000 
approaches and is reached. Through its review, the Company has identified a 
number of older legacy systems that 

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are being abandoned in favor of a limited 
number of more efficient processing systems, rather than make all the systems 
Year 2000 compatible. Customers, vendors and resellers have been identified 
and requests for information distributed regarding the Year 2000 readiness of 
such parties. 

Most responses have been received during the first quarter of 1999. The 
Company will develop contingency plans during the second quarter of 1999 in 
response to assessments of the Year 2000 readiness of customers, vendors and 
resellers. The estimated cost of the Company's Year 2000 efforts is $10,000 to 
$15,000 over 1998 and 1999, the majority of which represents redirection of 
internal resources and replacement or purchases of upgraded vendor software. 
However, there can be no assurance that the Company will identify all such 
Year 2000 problems in its computer systems or those of its customers, vendors 
or resellers in advance of their occurrence or that the Company will be able 
to successfully remedy any problems that are discovered. The expenses of the 
Company's efforts to identify and address such problems, or the expenses or 
liabilities to which the Company may become subject as a result of such 
problems, could have a material adverse effect on the Company's business, 
financial condition and results of operations. 

The revenue stream and financial stability of existing customers may be 
adversely impacted by Year 2000 problems, which could cause fluctuations in 
the Company's revenue. In addition, failure of the Company to identify and 
remedy Year 2000 problems could put the Company at a competitive disadvantage 
relative to companies that have corrected such problems.

Volatility Of Stock Price 

Cytation.com believes factors such as the Company's liquidity and financial 
resources, potential Internet reform measures and quarter to quarter and year 
to year variations in financial results could cause the market price of the 
Company's common stock to fluctuate substantially. Any adverse announcement 
with respect to such matters or any shortfall in revenue or earnings from 
levels expected by management could have an immediate and material adverse 
effect on the trading price of the Company's common stock in any given period. 
As a result, the market for the Company's common stock may experience material 
adverse price and volume fluctuations and an investment in the Company's 
common stock is not suitable for any investor who is unwilling to assume the 
risk associated with any such price and volume fluctuations.