I am looking for any articles or documentation regarding Whistle
Blowers at Avaya or SEC investigations directly involving Avaya
(formerly Avaya Communication).

Hi Whistler ---

There is no indication that there has been any SEC investigation into
the company that is now Avaya or Avaya Communications.

A search on Hoovers News for any hint of SEC investigations on Avaya
turns up nothing.

http://hoovnews.hoovers.com/fp.asp?layout=ticker_news&symbol=AV&starting=1&lpage=1

According to SEC Insight, Inc, an organization which tracks SEC
investigations and  provides updates about recent efforts to acquire
documents from the SEC ---

“Avaya (AV- $5.65) Three new documents from July—October, 2001 — not
very meaningful to investors. No investigations where AV subject for
3-years ended January 14, 2002. Search now closed.”

http://www.secinsight.com/prior/SECInsightMailbox2002-0219.pdf


However, Avaya was formerly the enterprise networking arm of Lucent
Technologies and was spun off to Lucent shareholders in 2000.

http://www.hoovers.com/co/capsule/6/0,2163,101196,00.html

“Avaya, the former enterprise network division of Lucent, will be spun
off from Lucent on Sept. 30. Trading of Avaya stock will begin on Oct.
2.”

http://www.nwfusion.com/news/2000/0920avaya.html


More news regarding the spin off and the directions of the newly
formed company can be found in the Hoover’s Press release Archive
which goes back to March 2000.

http://www.hoovers.com/cgi-bin/offsite?site=HBN&url=http://www.avaya.com/cc/common/index.jhtml^context=9&elementId=/cc/pages/PressRoom.jhtml&_requestid=226815


Although Avaya itself is clean, Lucent came under investigation of the
SEC due to whistle-blower action in February 2001, just after the
spinoff  ---

SEC INVESTIGATES FRAUD AT LUCENT

 By David Berman and Shawn Young 
The Wall Street Journal Online
February 8, 2001, 4:00 PM PT

“The Securities and Exchange Commission's enforcement division is
conducting a formal investigation into possible fraudulent accounting
practices at Lucent Technologies Inc., according to people with
knowledge of the investigation.”

“In a whistleblower lawsuit filed in December, Nina Aversano, former
president of sales for North America, claimed she was fired in
retaliation for giving McGinn in October a detailed warning that
Lucent's sales targets were unrealistic. Aversano couldn't be reached
for comment.”

http://zdnet.com.com/2100-11-528076.html?legacy=zdnn


ADDITIONAL NEWS ACCOUNTS ------

A Google search for Lucent “SEC investigation” yields over 400
articles.
://www.google.com/search?sourceid=navclient&q=Lucent+%22SEC+investigation%22


I’ve narrowed them down for you here ---

USA TODAY
Lucent falls on report of SEC probe
http://www.usatoday.com/life/cyber/invest/2001-02-09-lucent-sec.htm


COMPUTER WORLD
Lucent: SEC examination of revenue reporting not a surprise
http://www.computerworld.com/industrytopics/manufacturing/story/0,10801,57584,00.html


NETWORLD FUSION
Lucent shares tumble on report of SEC investigation
http://www.nwfusion.com/news/2001/0209lucent.html

CFO MAGAZINE
SEC Expands Lucent Probe (Updated)
http://www.cfo.com/article/1,5309,2192%7C%7CA%7C93%7C100,00.html

ZDNET  UK
Lucent targeted by SEC in accounting probe
http://news.zdnet.co.uk/story/0,,t269-s2084307,00.html

LIGHT READING
SEC Knocking on Lucent's Door
http://www.lightreading.com/document.asp?doc_id=3626

E-WEEK
Aggrieved Shareholders Shed Light On Lucent
http://www.eweek.com/article2/0,3959,101553,00.asp


WHISTLE - BLOWER NINA AVERSANO ---

“Lucent's position is in tatters. …. It stands accused of accounting
irregularities severe enough to warrant an investigation by the
Securities and Exchange Commission (with which Lucent is fully
cooperating). …Ms. Nina Aversano, its North American sales chief, has
resigned and is now suing Lucent under New Jersey's whistle-blower
statute.”

http://www.shosteck.com/news/apr01.htm


“The executive whose whistle-blowing lawsuit against Rich McGinn
helped publicize the tribulations of management at Lucent Technologies
Inc. … is forging a new career in telecom startups.”

http://www.lightreading.com/document.asp?site=employment&doc_id=10257


So, as I said, Avaya has had no direct dealings with SEC
investigations or whistle-blowers, but Lucent, their parent company
has.

I hope what I’ve said and the additional links that I’ve provided
answer your question fully. Also, please use my search terms below to
read more about these stories. There were a large number of articles
and I only clipped a few for you.

If there’s anything that I've said that isn't clear, please feel free
to ask for a clarification.

--K~

Search Terms:
Avaya
Avaya SEC investigation
Lucent SEC investigation
Avaya Lucent spinoff
“Nina Aversano”  Lucent

I suspected that there would be no direct stories to date concerning
Avaya as I have searched long and hard myself. I had some, but not all
of the data on Lucent and there was some good additional info here. At
least I can stop searching backwards and just keep my eye on breaking
news. Many thanks Whistler.ga