1.   On advise of counsel, the company officially Declined to comment on the allegations.

2.   The company Declined to give a timetable for the sale.

3.   The company Declined to specify the size of the charge but will report year-end earnings late next month.

4.   The oil company Declined to say how much more it might bump up prices to cover its costs.

5.   The company declined comment on the scandal.

6.   American Airlines announced on Tuesday a new round of fare cuts and the Big Three airline companies all declined.

7.   An ABC spokeswoman said the company is declining to comment until it reviews the complaint.

8.   Analysts said the company usually declines to discuss its lending relationships.

9.   Analysts expect Niagara Mohawk to book a gain on the sale, but the company declined to specify an amount.

10.   Analysts said a partnership between BT and Telefonica Internacional, known as TISA, makes sense, although both companies declined to comment on the Financial Times report.