91.   Bailey has denied the charges.

92.   Baranzini denied those charges.

93.   Bartlett has repeatedly denied the charge, and can point to letters from three former U.S. ambassadors to Mexico that attest to his character.

94.   Bayou Steel denies the charge.

95.   Avanti denied the charges.

96.   BA Chief Executive Robert Ayling, who was in Hong Kong briefing local journalists, denied the charges.

97.   Bear Stearns neither admitted nor denied the charges.

98.   Bankers Trust denies the charges that it misled the companies, saying they knew the risks they were taking.

99.   Bao, through his attorney, denied the charges.

100.   Beer companies vehemently deny such charges.