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Com21, a maker of modems and software that allows high-speed cable Internet access, has filed for an IPO. Com21 wants to raise as much as $50.6 million, and will trade under the symbol "CMTO." Com21's accumulated deficit was $35.3 million at year-end 1997, and the company expects to operate at a loss at least through fiscal 1999. Proceeds will contribute to working capital, product development, and capital expenditures, including acquisition and investments.