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Enron Controversy

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CARLON

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EXECUTIVE SUMMARY

The Lamson & Sessions Co. was founded in 1865 and is headquartered in Cleveland, Ohio. The Lamson & Sessions Co. engages in the manufacture and distribution of thermoplastic electrical, consumer, telecommunications, and engineered sewer products in the United States and Canada. It operates in three segments: Carlon, Lamson Home, and PVC.

Carlon, the largest business unit, provides fiber optic, copper and coaxial cable protection for plant construction and wiring systems. Customers include regional Bell operating companies, cable television companies, departments of transportation and the electrical wholesale distributor market. Electrical wholesales sell to contractors, utilities and industrial users and OEM's.

Already established as an industry leader in marketing, nonmetallic cable protection products for telecommunication infrastructure, Carlon strengthened it's market position in 2000 with the acquisitions of Pyramid Industries, and Ameriduct Worldwide, manufacturers of custom fiber optic conduit systems for the telecommunications infrastructure market.

OWNERSHIP & MANAGEMENT

Owners: Lamson & Sessions

Ownership: Public

CAPACITIES AND CAPABILITIES

PRODUCTS

Carlon segment sells various products, including electrical and telecommunications raceway systems, as well as nonmetallic enclosures, electrical outlet boxes, and fittings

Lamson Home Products segment provides electrical outlet boxes, liquid tight conduit, electrical fittings, door chimes, and lighting controls

PVC Pipe segment supplies electrical, power, and communications conduit

In addition, the company distributes various consumer electrical wiring

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