21.   An FTC spokeswoman declined comment on the specific case, but said the agency is committed to making sure that companies live up to settlement agreements with the agency.

22.   American parent AMR Corp. last week announced a stock split, and there is speculation Delta might do the same, although a spokesman declined comment.

23.   An IRS spokesman declined comment on the issue until Boyd decided whether to appeal the case.

24.   An IRS spokeswoman declined comment on the letter or the investigation.

25.   An ITT official declined comment.

26.   An iVillage spokesman confirmed Friday morning that the company is in talks with BabyGear but declined further comment.

27.   An NASD spokesman declined comment.

28.   An official at RBG Management also declined comment.

29.   An owner of the Peddlers Post declined comment.

30.   An SEC official declined comment today on the ICN press release and refused to even confirm that the company is under investigation.