Com Systems Inc, Van Nuys, California is in cash-flow difficulties following the loss at the end of December of its single largest customer, a regional reseller, which accounted for approximately 16% of 1988 turnover: the customer has disputed all amounts owing to Com Systems, amounting to about $2m and Com Systems has filed suit to recover all the cash owing to it; the company provides long-distance phone service in the western US, and offers operator-assisted and other services, and is pitching for a share of the pay phone market.