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Lucent

(LU)

said the

Securities and Exchange Commission

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TheStreet Recommends

has made "no charges of any kind" against the company for questionable accounting issues.

Shares of Lucent lately lost $1.71, or 10.1%, to $15.18 in afternoon trading on the

New York Stock Exchange

. The intraday low is $14.90, and the 52-week low is $12.18.