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* Martha Stewart will sell stock in the media and merchandising business built around her reputation for homemaking advice. The company, Martha Stewart Living Omnimedia Inc., filed with the Securities and Exchange Commission to sell Class A common stock through an initial public offering. Although the filing put the size of the IPO at $100 million, that figure was used solely to calculate the SEC registration fee. Investors would be buying stock in a business that publishes two magazines, including Martha Stewart Living, as well as books; airs a how-to television program; creates a syndicated newspaper column; and runs a Web site called marthastewart.com. Stewart, 57, will retain firm control of the company she founded in 1996. Stewart owns all the company’s Class B shares, which receive 10 votes each. The Class A common shares to be sold to the public are entitled to one vote each.

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