61.   An IRS spokeswoman had no comment on the mailing.

62.   An NHL spokesman who requested anonymity said the league had no comment when asked if McNall had been pressured to resign because of his legal and financial woes.

63.   An official at the cable channel had no comment on a report Moon was about to be dismissed until he called a press conference to publicly apologize.

64.   An official from SBC said the company had no comment.

65.   An OSHA spokesman said Wednesday that the agency had no comment on the case.

66.   And his spokesman, Nelson Warfield, had no comment.

67.   Ann Roehl, a spokeswoman for Campbell Mithun Esty in Minneapolis, said that William Dunlap, worldwide chief executive, would have no comment.

68.   Andrew Dheuy, a lawyer for Biomedical Patent, said he had no comment on the consortium effort.

69.   Apple had no comment.

70.   Any hostile bid for GM would also be likely to encounter strong resistance from the politically influential United Automobile Workers union, which had no comment Friday.