1.   An SEC spokeswoman declined comment, as a matter of policy.

2.   An SEC spokeswoman declined comment.

3.   SEC spokeswoman Christi Harlin in Washington, D.C., said the agency cannot comment on whether it received a complaint or what was done.

4.   SEC spokeswoman Karen Matteson said Intellinet telemarketers solicited money from potential investors, ostensibly to take public two chains of clinics.

5.   The final figure, which will be available tomorrow, may actually be higher, an SEC spokeswoman said.

6.   The SEC spokeswoman declined comment on the lost fees.

7.   This skeleton staff would continue to accept corporate filings, the SEC spokeswoman said.

8.   Pitt, for his part, has said he discussed the proposal with Bowsher in December, SEC spokeswoman Christi Harlan said Tuesday.

9.   Pitt has said he discussed the proposal with Bowsher in December, SEC spokeswoman Christi Harlan said Tuesday.

10.   SEC spokeswoman Christi Harlan declined comment on the breakdown of talks between Andersen and the Justice Department.