51.   The company attributed the strong results to market share gains and the continued success of its direct-sales approach.

52.   The company attributed the weakened results in part to a failure to close several large technology contracts by the end of the second quarter.

53.   The company attributed the wider loss to a deterioration in refining profit margins on the Gulf Coast.

54.   The company attributes the gain to news last week that the firm had launched a network switcher for use with Linux-based computer sysems.

55.   The company attributes the losses to the deterioration of the telecommunications equipment market.

56.   The company attributes the recent decline to general industry trends.

57.   The company has attributed the healthy results in part to an accelerated marketing and advertising campaign.

58.   The company attributed a decrease in travel in the aftermath of the terrorist attacks for its anticipated shortfall.

59.   The company attributed most of its improved financial results Monday to winter profits from utilities in Britain and Germany in which it has major stakes.

60.   The company attributed much of the decline to rising materials costs and said it would raise its own prices for polyethylene and ethylene glycol, its biggest selling products.