31.   Finance Minister Per-Kristian Foss said he was convinced that the tax system was within the rules of the treaty and his ministry was preparing a response.

32.   He said the agency was preparing a response to the GAO report.

33.   His Los Angeles-based publicist was preparing a response.

34.   Management sent a letter late Monday replying to the grievance, and the union spent Tuesday preparing a response.

35.   Nikolayev said Russian officials are preparing a response, but did not say what it would be.

36.   Nevertheless, the Bush campaign has prepared responses to potential Forbes attack ads.

37.   Nike Japan Corp., the Japanese subsidiary of the company, was preparing a response to the allegations against them, a spokeswoman at Tokyo headquarters said.

38.   Officials are reviewing it and preparing a response, he said.

39.   Rofe said Coles would make no public statement, but would prepare a response for the International Olympic Committee.

40.   Spokesman David Umansky said the Smithsonian was preparing a response but would have no comment until then.