31.   Jay Rutherford, an outside attorney for the city, also declined to comment in detail Tuesday.

32.   Jon Diat, a Chase Manhattan spokesman, declined to comment in detail about potential layoffs.

33.   Lochhead, the Scient executive, would not comment in detail on these complaints but noted that both Wineshopper and PlanetRX were early clients for the consultant.

34.   Louis Hubener, an assistant attorney general for Florida, said that he had not yet seen the decision and could not comment in detail.

35.   Most studio executives said they could not yet comment in detail about the proposed rules, which the Financial Accounting Standards Board gave preliminary approval to on Friday.

36.   Morgan Stanley declined to comment in detail for this article.

37.   Nippon Yusen and the other Japanese shippers declined to comment in any detail on the negotiations.

38.   Norman Rodway as Hitler delivers a number of monologues in which he comments on actual newsreel footage playing in the background.

39.   Officials of ETS and Chauncey declined to comment in detail because the records of the companies have been subpoenaed.

40.   On the advice of Ronzio, they would not comment in any detail on their plans, other than completing the process for securing asylum.