51.   Kubo said the government intends to see that new companies are created to absorb assets of the housing loan companies.

52.   Knowingly or not, they created companies that became the prime vehicles for the questionable stock-market profits.

53.   Last April, the company created a sister company, Amigos Specialty Processing Ltd., for products in glass containers.

54.   Last November, he pleaded guilty to charges that he had helped create offshore companies that masqueraded as buyers of Scorpion software products.

55.   Last year, State Street Global also teamed with Emerging Europe Asset Management of Prague to create a company to invest in Central and Eastern Europe.

56.   Last April, Pacific Telesis Group -- one of the seven regional Bell operating companies -- spun off its cellular operations, creating a company called AirTouch Communications Inc.

57.   Many of the cases feature graduates of Harvard Business School who have gone on to create companies, an increasingly common path.

58.   Neither the old way of research and development on contract or the new way of creating spinoff companies was bringing in sufficient revenue to keep the operation humming.

59.   Not all entertainment companies are created equal, so investors have to be selective, analysts said.

60.   Nynex and Bell Atlantic also announced last month that they would merge their cellular telephone businesses, creating a company serving most of the Eastern Seaboard.