21.   Other banks also declined.

22.   Other banks declined to comment on the report.

23.   Other than to say it expects to be repaid in full, the bank has declined to comment on details of its relationship for Sumitomo.

24.   Swiss banks declined.

25.   The bank decline to comment on speculation.

26.   The bank declined to disclose the sale price.

27.   The bank declined to discuss the payment.

28.   The bank declined to discuss the talks.

29.   The bank had declined, Juvet said, but had offered to sell the painting instead.

30.   The bank itself declined to comment Friday.