 SELECT P.CODIGO, P.RAZAO, P.CELULAR1,           
 P.CNPJ, P.UF, P.FONE1, P.ENDERECO,              
 P.BAIRRO, P.MUNICIPIO, P.CEP, P.NUMERO,         
 IIF((P.FANTASIA = '') OR (P.FANTASIA IS NULL) 
 ,P.RAZAO,P.FANTASIA) AS FANTASIA                
 FROM PESSOA P                                   
 WHERE (P.ATIVO='S') AND P.CODIGO > 0          
 AND (P.CLI='S')  AND (P.EMPRESA = ) 

  AND (                                                
 (P.RAZAO LIKE 'GUGU%') or                     
 (P.FANTASIA LIKE 'GUGU%')                     
)
 ORDER BY P.FANTASIA