Empire Company Earnings Correction

First quarter Earnings Per Share Before Unusual Items should read $0.36, not $0.33 per share as previously reported on September 9, 1997. Net Income Per Share should read $1.12, not $1.09 as previously reported. The reported Net Income of $41.8 million is unchanged however the income per share amounts are revised.

This correction has been filed electronically with various securities commissions in Canada through SEDAR.

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