91.   A company spokesman, Mike Aberlich, explained that an employee had reversed the amounts of chemicals required.

92.   A company spokesman, Neal Rosen, said executives had not discussed the possibility of a future deal.

93.   A company spokesman, Terry Rooney, said Kravitz was not available for comment.

94.   A copy was sent anonymously to The New York Times, and Victor Han, a company spokesman, confirmed its authenticity Tuesday.

95.   A company spokesman confirmed a merger proposal was made to McAlpine.

96.   A company spokesman declined to comment on the report, saying Koei would release a written statement on the issue later today.

97.   A company spokesman declined to comment on the report.

98.   A company spokesman declined to confirm the story, saying the client company asked it not to disclose information.

99.   A company spokesman declined to give further information about the allegations.

100.   A company spokesman denied to comment on a report that Hyundai Group may acquire Citizens Investment Trust.