21.   Because the firms make most of their money by marketing securities privately, the exact amount that they make on each transaction is not reported to the city.

22.   Bell told the panel the firm had made an error in not surrendering records.

23.   Board chairman Robert Melzer is running the hospital temporarily, and a turnaround firm will make recommendations about possible layoffs and program cutbacks in January.

24.   Both firms make Internet software thatautomatically directs millions of users to their corporate Web sites.

25.   A Prudential spokesman said the firm is not making a recommendation to clients about the offer.

26.   A string of acquisitions of brokerage firms made at the peak of the real estate boom went bad as real estate prices plummeted.

27.   A. Remember that it used to be that the accounting firms made generally accepted accounting principles through the Accounting Principles Board.

28.   But brokerage firms make big money lending to investors, so it is perhaps not surprising that many still lend freely.

29.   But Crumrine said his firm has made no decision on how to vote shares it controls.

30.   But few, if any, firms have made a more concerted effort to develop a state-of-the-art technology infrastructure than Davis Polk.