31.   An SEC spokesman declined comment today on the AMEX letter.

32.   An SEC spokesman declined comment, as a matter of policy.

33.   Amiram Fleisher, a spokesman for Nesher in Tel Aviv, declined comment.

34.   Amoco declined comment.

35.   Amoco officials in Chicago declined comment on refinery operations.

36.   Amtrak spokesman William Schulz declined comment Thursday afternoon.

37.   An announcement is expected tomorrow, the bank said, declining further comment.

38.   An attorney at Patriot, which also operates hotels under the Hilton, Doubletree and other brand names, declined immediate comment.

39.   An attorney for Hersh declined comment.

40.   An attorney for Wilbur-Ellis also declined comment.