The Sarbanes-Oxley Act of 2002 Section 404 Requirements

2004 Compliance Readiness Binders

New York

Prepared on Behalf and With the Assistance of LeCroy Management

LeCroy Corporation 700 Chestnut Ridge Road

Chestnut Ridge, NY 10977-6499

Sobel & Co., LLC293 Eisenhower Parkway

Suite 290Livingston, NJ 07039

973-994-9494www.sobelcompanies.com

“A Heritage of Excellence”

Privileged and Confidential - Use Pursuant to LeCroy Corporate Instructions

March 2004

www.sobel-cpa.com 973-994-9494