111.   And Thermolase, a chain of laser hair-removal salons, is losing money, in part because its process turned out to have only a temporary effect.

112.   And most HMOs are losing money on Medicare patients, according to Kenneth Abramowitz, an analyst at Sanford C. Bernstein.

113.   And the company loses money when women take time away from work to express breast milk.

114.   And the company, which operates its U.S. optical centers inside Wal-Marts, lost money overseas in other retailers.

115.   And regulators have other things to worry about, like mutual funds that attract inexperienced investors with promises of safety and then lose their money in whiz-bang derivatives.

116.   And regulators in Kansas recently took a complaint from an outraged investor who lost his money at the hands of a broker who also happened to be his son.

117.   And the service is still losing money.

118.   And they are still losing money.

119.   And though Cap Gemini has broken out of France to become a global company, it has lost money doing so.

120.   And three years of slowing economic growth means almost half these firms are losing money.