31.   Both companies are based in Woodland Hills, Calif.

32.   Both companies are based in Anchorage and their trips operate between mid-May and mid-September.

33.   Both companies are based in Calgary and have focused on producing oil and gas within Alberta.

34.   Both companies are based in Calgary, Alberta.

35.   Both companies are based in Cheshire, in the north-west of England.

36.   Both companies are based in New York.

37.   Both companies are based in the New York area, where gays and lesbians are more influential than in the Midwest.

38.   Both companies are based in Tokyo.

39.   Both companies are based in Vancouver, British Columbia.

40.   Both companies are based in Akron.