21.   CS First Boston referred calls to Disney, which declined to comment.

22.   DFS referred calls to its public relations company, where executives were also in meetings.

23.   Deutsch referred calls to Mitsubishi, which said that an announcement was expected on Tuesday.

24.   Editors at the Washington Post and the New York Times did not return phone calls Thursday, referring calls to their corporate relations departments.

25.   Goodby, Silverstein, which is widely regarded as one of the top creative agencies in the country, referred calls to Anheuser-Busch.

26.   Green declined to comment, referring all calls to Kmart.

27.   He and the deputies involved referred all calls to a Portland lawyer, John R. Osburn, who was hired by the county to represent them.

28.   Harris-Daley and Larsen, who are criminal defense attorneys, referred all calls to Macri.

29.   Gutfreund referred calls to lawyers.

30.   He referred calls to Bay Ship Management.