31.   Cirus said in October that it intended to file a registration statement with the Securities and Exchange Commission for the offering.

32.   Chrysler Corp. and others quickly filed registration statements with the SEC that enabled them to register billions of dollars in securities at the lower rate.

33.   Cendant also says it will delay filing its restated financial statements with the Securities and Exchange Commission until late September because of changes requested by the commission.

34.   Chalayan made the strongest statement with his simple cotton dresses worn tight through the bodice and flaring out in soft gathers over the knees.

35.   Common C.ATS Software Inc., Palo Alto, Calif., filed a registration statement with the Securities and Exchange Commission for the proposed initial sale of two million shares.

36.   Common -- Borg-Warner Automotive Inc., Chicago, filed a registration statement with the SEC for a secondary public offering of three million common shares.

37.   COMMON American Sensors Inc., Toronto, filed a registration statement with the Securities and Exchange Commission for a public offering of two million shares.

38.   Complete this artsy statement with multi-culti jewelry, love beads, lace up sandals and musk perfume.

39.   Cohan backed up that statement with strong terms.

40.   Current regulations generally forbid companies from soliciting interest in their IPOs until they have filed a formal registration statement with the SEC.