21.   The two banks would not comment.

22.   Typically, banks do not comment on relationships with specific clients.

23.   A spokesman for the Bank of Japan in Tokyo said the bank could not comment on the suit because a written complaint had yet to be made available.

24.   Bank One spokesman Chris Spencer said the bank could not comment on the lawsuit.

25.   Citibank spokeswoman Sally Cates said the bank does not comment on personnel matters.

26.   It was the first time the banks commented since the lawsuit was filed.

27.   The bank would not comment on its market intervention.

28.   The bank does not comment on its intervention policies.

29.   The bank did not comment on rise in profits or assets.

30.   The bank does not comment on its market activity.