1.   Neither firm admitted wrongdoing in settling the case.

2.   Rosen admitted no wrongdoing in the settlement.

3.   To the contrary, the settlement papers specifically recited that the corporation admitted no wrongdoing of any kind.

4.   Although it agreed to fix the problem, Pennwalt did not admit any wrongdoing.

5.   Among the sticking points have been whether Merrill will admit wrongdoing and what steps it will take to separate its analysts from its investment bankers.

6.   Andersen admitted no wrongdoing in its audits of the Mesa finance company, which lent money to high-risk drivers who bought auto insurance.

7.   Andersen, they said, could accept some sort of punishment in exchange for admitting wrongdoing and cooperating in a wider investigation of Enron and its executives.

8.   Andersen admitted no wrongdoing Monday in the case before Judge Edward Burke.

9.   As a condition of the settlement in California, R.J. Reynolds admitted no wrongdoing but agreed to release internal marketing documents about the advertising campaign.

10.   Arpaio is asked if he would have accepted a deal in which the Norbergs received no money, but his office admitted wrongdoing.