101.   The company said it filed a registration statement for the secondary offering with the Securities and Exchange Commission.

102.   The gravity of the drought in Florida crystallized on Thursday, when the National Weather Service issued climatological statements for May.

103.   The goal appears to be a visually soothing fashion statement for a character who is at once a clotheshorse and dedicated caregiver.

104.   The insurers charged that Spear, Leeds helped prepare fraudulent account statements for customer Marvin Goodman.

105.   The monthly financial statement for East Alabama Lumber Co. in Lafayette is ticked off in a half-dozen figures.

106.   The new rules would also prohibit accounting firms from designing computer systems that generate financial statements for companies they audit.

107.   The mission statement for the two shows is to serve an urban audience that has been overlooked since Arsenio Hall and his woofing audience left television.

108.   The other idea embraced by the SJC is a policy statement for judges.

109.   The proposal could distort key elements of financial statements for merchant banks and mislead investors, the firms say.

110.   The Queen of Caps has saved her biggest statements for the field and the record books.