11.   Irelan said he would not comment on how the company might proceed.

12.   ITT says the business justifications for the restructuring plan are compelling, adding that the company will proceed with the plan even if Hilton withdraws its hostile offer.

13.   Michael Sanderson, chief executive of Eclipse, said the company would proceed with its late-hours trading plans.

14.   Pershing said he hopes the company will proceed.

15.   South Africa is the only foreign country in which Chick-fil-A currently does business, and the company is proceeding cautiously, Cathy said.

16.   So the company is proceeding with several efforts to raise cash.

17.   That accord allows European companies to proceed with their equity investment in Sprint and places restrictions on operations of the joint venture until competition begins in France and Germany.

18.   That, in turn, could allow the company to proceed with plans to spin off its Nabisco food unit.

19.   The company is proceeding with long-term white-collar and blue-collar layoffs, however.

20.   The court ruled the Atlanta-based company can proceed with a suit against First Union and Wachovia.