MANHATTAN NATIONAL CORP &lt;MLC> 4TH QTR LOSS

  Oper shr loss 20 cts vs loss 81 cts
      Oper net loss 1,042,000 vs loss 4,077,000
      Revs 38.5 mln vs 50.3 mln
      12 mths
      Oper shr loss six cts vs loss 43 cts
      Oper net loss 336,000 vs loss 2,176,000
      Revs 137.8 mln vs 209.1 mln
      NOTE: qtrs 1986 and prior exclude net realized investment
  gains of 74,000 dlrs and 644,000 dlrs, respectively, and years
  1986 and prior exclude realized investment gains of 642,000
  dlrs and 1,979,000 dlrs, respectively.
  

