21.   Shiva had hoped to have its offering by last summer, a time when Wall Street was suddenly pulling the rug out from under the high-tech sector.

22.   The company has said it hopes to have the offering before the end of the year.

23.   The interview is part of the SuperKids electronic pages that have several offerings for parents.

24.   The other services have similar offerings.

25.   They also have extra offerings such as financial trust accounts and investment services.

26.   While many have good offerings, Smugglers Notch has won awards and the programs at Waterville Valley, Stratton and Bretton Woods have excellent reputations.