31.   Bids for the auction have already appeared, he said, declining to name from whom or how many.

32.   Bill Berry, a Delta spokesman, declined to comment, for similar reasons.

33.   Blinder, reached by telephone at home Thursday, declined to comment.

34.   Bob Marcusse, president and chief executive officer of the council, declined to comment, citing a confidentiality agreement.

35.   Both Gotham and the Zell group declined to comment, saying they had not had time to evaluate the Goldman deal.

36.   Both men declined to comment, beyond offering Giuliani their best wishes.

37.   Both Merrill Lynch and Bear, Stearns declined to comment.

38.   A company official declined to immediatly comment.

39.   A Coltec spokesman declined to comment, saying the company had not seen a copy of the lawsuit.

40.   A commission spokesman declined to comment, citing agency policy.