31.   A lawyer for R.G. Reynolds confirmed Friday night that the company had filed a complaint, but declined to discuss details of the suit.

32.   A nonminority company filed suit after it submitted the low bid but lost a subcontract on a Federal highway project to a Hispanic-owned company.

33.   A spokesman for Davis Industries, who declined to give his name, confirmed that the company had filed for bankruptcy.

34.   A spokeswoman for U.S. Trade Representative Charlene Barshefsky said today that no U.S. beverage company has filed a complaint with the office about the Chinese decision.

35.   A year later, the company filed its bankruptcy filing.

36.   After defaulting on bond payments, the company filed for bankruptcy protection last September.

37.   All of which raises the interesting question of why the company is filing to go public with those two investigations hanging over its head.

38.   But bondholders and others who had been briefed on the situation said they expected the company to file within the next several days.

39.   But companies often file paperwork only to later delay or cancel their IPO plans, especially in unfriendly markets.

40.   But after making a go of it, both companies filed for bankruptcy protection months after the two men resigned.