A couple of new issues got ready to take their bows on the market stage, pricing at or above the top end of their respective ranges.

Morgan Stanley Dean Witter

priced a 4.35 million-ADR IPO for Japanese email provider

Crayfish

(CRFH)

at $24.50 an ADR, above the expected range of $22 to $24.

For more on Crayfish and its pending IPO, take a look at Beth Kwon's and Kaya Laterman's

fine look at the offering yesterday.

Goldman Sachs

priced a 10-million share IPO for

Net2000 Communications

(NTKK)

at $20 a share, the top end of the $18-to-$20 range. Net2000 provides broadband telecom services to businesses in the Northeast and Mid-Atlantic states.

In other postclose news (earnings estimates from

First Call/Thomson Financial

; earnings reported on a diluted basis unless otherwise specified):

Earnings/revenue reports and previews

Standard Motors

(SMP) - Get Report

reported a fourth-quarter loss of $1.36 a share, down from an 11-cent profit in the year-ago period. The company had been estimated by one analyst to lose 85 cents during the quarter.

Teligent

(TGNT)

announced it lost $2.89 a share during the fourth quarter as opposed to $2.00 last year. The two-analyst estimate for the quarter called for a loss of $2.91.

Terayon Communications

(TERN)

announced that it expects to exceed analysts' first-quarter earnings and revenue expectations. Currently, eight analysts estimate the company will post earnings of 1 cent a share during the quarter.

Voicestream

(VSTR)

announced it lost $1.54 a share in the fourth quarter as compared with a 75-cent loss in the year-ago period. The five-analyst estimate for the period was for a loss of $1.49.

Offerings and stock actions

Breakaway Solutions

(BWAY) - Get Report

set a 2-for-1 stock split for shareholders of record by the end of trading Tuesday.

CT Communications

(CTCI)

set a 2-for-1 stock split.

Kohl's

(KSS) - Get Report

set a 2-for-1 stock split.

Lam Research

(LRCX) - Get Report

approved a 3-for-1 stock split, effective Tuesday.

Staples

(SPLS)

said it would buy back $250 million of common stock this year, which the company said it would use for its employee benefits programs.

Miscellany

Laser-eye surgery products manufacturer

Visx

(VISX)

announced this afternoon that the

International Trade Commission

ruled that Japanese competitor

Nidek

did not infringe on Visx's patents.