This is a dangerous non-memory resident parasitic polymorphic virus. It searches for COM files, and writes itself to the end of the file. In December, it formats the hard drive sectors, and then reboots the computer. It contains the text strings:
*.COM
IT'S HARD. SMAUG REIGNS SUPREME AS THENEW FORCE IN VIRUS WRITING.
SMIRK. SMIRK. POOF!