11.   And some firms have done far better.

12.   And the firm did an even better job of making money from its underwriting activity.

13.   And increasingly, asset management firms do it.

14.   And one of the clients who might have been cheated was the federal government, for which the firm had done work.

15.   And the firm has done four deals in Latin American, including Submarino.com, an Amazon-like site, and Viajo.com, an online travel site.

16.   Apparently not Borg-Warner, which is letting its public relations firm do the talking these days.

17.   Because the amount of money the states receive under the settlement is linked to tobacco sales, the states lose money if tobacco firms do.

18.   Both firms do a good job in service and marketing their funds, he said.

19.   Both of those findings gave substance to the fears of some market observers that online brokerage firms will do anything to keep investors trading.

20.   A spokesman for the law firm, Joe Householder, said he could not comment specifically on work the firm did for Enron due to client-confidentiality rules.