101.   As far as NHL owners are concerned, something is rotten in the state of North Carolina.

102.   As long as the driver is an Unser, and as long as the team owner is Roger Penske, anything is possible.

103.   As a result, theater owners are no longer complaining, as they used to, that studios are bunching most of their key titles at the same time.

104.   As pet owners are increasingly willing to spend big money on their animals, a new industry is blossoming in the form of veterinary medical insurance.

105.   As we bid farewell to the sex shops, it is worth noting that the shop owners were never their own best apologists.

106.   As the board was preparing to vote, restaurant owners were in state Supreme Court in White Plains seeking to block it from acting.

107.   As they relax in posh homes, tourists often assume that the owners are wealthy and renting a second home for the summer.

108.   As with any folk cooking tradition, there are nearly as many seasoning secrets as there are owners of cast-iron skillets.

109.   At first the owner is flattered.

110.   At least he can if the other owners are honest with him.