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Exhibit 99.145

OFFICE OF THE UNITED STATES TRUSTEE

CENTRAL DISTRICT OF CALIFORNIA


IN RE:
		DEBTOR IN POSSESSION INTERIM STATEMENT
SN Insurance Administrators, Inc.
		STATEMENT NO. 20 FOR THE PERIOD FROM: 11/1/2001
DEBTOR		TO: 11/30/2001

CHAPTER 11 CASE NO. SV00-14102-GM )


		DIP Payroll Account		DIP Operating Account		DIP WCMA/MLIF Account		DIP Operating Account		Pre-Petition Payroll Account		Pre-Petition Operating Account		Pre-Petition Concentration Acct		Pre-Petition Account Payable Acct

	CASH ACTIVITY ANALYSIS				CLOSED 2/01						CLOSED 5/12/00		CLOSED 6/1/00		CLOSED 5/10/00		CLOSED 5/15/00

A.	Total Receipts Per All Prior Interim Statements	$	12,735,019.47	$	201,886.69	$	743,446.51	$	166,003.59	$	89,716.19	$	55.00	$	0.00	$	0.00
B.	Less: Total Disbursements Per All Prior Interim Statements	$	12,733,692.88	$	201,886.69	$	451,773.49	$	132,875.13	$	89,716.19	$	55.00	$	0.00	$	0.00

C.	Beginning Balance	$	1,326.59	$	0.00	$	291,673.02	$	33,128.46	$	0.00	$	0.00	$	0.00	$	0.00

D.	Receipts During Current Period
	Per Attached Schedule	$	0.00	$	0.00	$	593.34	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00

E.	Balance Available	$	1,326.59	$	0.00	$	292,266.36	$	33,128.46	$	0.00	$	0.00	$	0.00	$	0.00

F.	Less: Disbursements During Period
	Per Attached Schedule	$	73.90	$	0.00	$	35,531.00	$	6,628.50	$	0.00	$	0.00	$	0.00	$	0.00

G.	Ending Balance	$	1,252.69	$	0.00	$	256,735.36	$	26,499.96	$	0.00	$	0.00	$	0.00	$	0.00

H. ACCOUNT INFORMATION

(1).	DIP Payroll Account
	(a)	Bank name and location	Bank of America, 345 Montgomery Street, LL1, San Francisco, CA 94104
	(b)	Account Number	15811-20465
(2).	DIP Operating Account
	(a)	Bank name and location	Imperial Bank, 226 Airport Parkway, San Jose, CA 95110
	(b)	Account Number	17-402-552	CLOSED 2/01
(3).	DIP WCMA/MLIF Account
	(a)	Bank name and location	Merrill Lynch, 10 West Second Street, #400, Dayton, OH 45402
	(b)	Account Number	77M07W62
(4).	DIP Operating Account
	(a)	Bank name and location	Bank of America, 345 Montgomery Street, LL1, San Francisco, CA 94104
	(b)	Account Number	15816-16574
(5).	Pre-Petition Payroll Account
	(a)	Bank name and location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
	(b)	Account Number	14177-04994	CLOSED 5/12/00
(6).	Pre-Petition Operating Account
	(a)	Bank name and location	Imperial Bank, 226 Airport Parkway, San Jose, CA 95110
	(b)	Account Number	17-401-289	CLOSED 6/1/00
(7).	Pre-Petition Concentration Account
	(a)	Bank name and location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
	(b)	Account Number	14178-04941	CLOSED 5/10/00
(8).	Pre-Petition Accounts Payable Account
	(a)	Bank name and location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
	(b)	Account Number	77652-01166	CLOSED 5/15/00

I. Other Monies On Hand: None

I, Alex Corbett, Chief Financial Officer, declare under penalty of perjury, that the information contained in the above Debtor in Possession Interim Statement is true and complete to the best of my knowledge:

Dated:

1-2-2002

Signed:

/s/ Alex Corbett

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Exhibit 99.145

OFFICE OF THE UNITED STATES TRUSTEE CENTRAL DISTRICT OF CALIFORNIA

SUPERIOR NATIONAL INSURANCE GROUP INC 8-K