21.   All accounting firms regularly destroy documents to protect client confidentiality and save on storage expenses.

22.   All accounting firms regularly destroy documents following audits to protect client confidentiality and avoid the expense of storing thousands and thousands of pages of documents.

23.   Already, federal prosecutors in White Plains have served Texaco with subpoenas to determine whether in fact documents were illegally destroyed, Bijur said.

24.   All of that happened before Andersen officials revealed that they destroyed Enron documents just before receiving a subpoena from the U.S. Securities and Exchange Commission in November.

25.   But he said he was not certain it was intended to destroy documents that might implicate organized crime figures.

26.   But he said on Thursday that it was being reviewed and that no documents would be destroyed until the review was completed.

27.   But it could be a violation of the law if someone removed or destroyed documents knowing they were being sought by investigators.

28.   But prosecutors assume that a person with nothing to hide does not destroy documents after an investigation is disclosed.

29.   But some plaintiff lawyers contend that BofA has destroyed documents in its drive to balance its accounts and that makes unraveling the extent of the problems difficult.

30.   But the company has been silent on whether documents were destroyed.