21.   State regulators said complaints have been filed against Kids and Kids Academy, but they have refused to disclose the nature of the complaints.

22.   Such a relationship could be fraud if the agent and the planner do not disclose to the player the true nature of their relationship.

23.   The authorities will not disclose the nature of the investigation by the Lansing police into possible criminal actions by Patrick Holey.

24.   The commission also criticized Gibson for not disclosing the nature of the risks of its derivative position in the management discussion and analysis section of its quarterly financial reports.

25.   The company did not give a net profit figure and did not disclose the nature of the one-time items.

26.   The dispute centers on how well Bankers Trust disclosed the nature of the risky elements of the transaction.

27.   The officials would not disclose the nature of the accusations under review or the identity of the subject of the inquiry.

28.   The Rev. Adam Schulz, spokesman for the Polish bishops, said a Vatican decision was expected soon, though he would not disclose its nature.

29.   The spokeswoman, Heather Browne, said that the FBI did not disclose the nature of its interest in Murr.

30.   The Trenton-postmarked letter contained a sandlike substance and a threatening note, although law enforcement officials would not disclose the nature of the threats.