11.   An Enron spokesman did not return phone calls seeking comment, and neither did a lawyer for Causey and Buy.

12.   Analysts from the three firms did not return phone calls seeking comment.

13.   An editor at Rolling Stone, the flagship publication of Wenner Media, did not return calls seeking comment.

14.   An OMB spokesman did not immediately return a call seeking comment on the CBO analysis.

15.   An Andersen spokesman did not return a telephone call seeking comment on Sunday.

16.   An MRV spokeswoman did not return calls seeking comment.

17.   And Blair, the Arkansas lawyer, did not return a phone call seeking comment.

18.   And Grubman did not return repeated telephone calls Monday and Tuesday seeking comment.

19.   And he has refused to respond to messages left for him seeking comment.

20.   Anderson did not return telephone calls seeking comment.