31.   But they also said they had found no evidence that records had been systematically purged as part of an intentional effort to destroy election documents.

32.   By that time, documents were destroyed in at least four Prudential offices in as many states, sometimes en masse.

33.   Chicago-based Andersen admitted destroying documents in its work for Houston-based energy trader Enron.

34.   Court transcripts of the tape also showed the executives plotting to destroy documents subpoenaed in a discrimination case.

35.   Destroying documents makes it very difficult to argue that their content was not incriminating, he said.

36.   Duncan has told investigators that he was only following a directive e-mailed by an Andersen lawyer that allowed some documents to be destroyed.

37.   Duncan pleaded guilty last month to obstruction of justice for destroying documents related to the Enron debacle.

38.   Duncan and others said they took that as a sort of coded instruction to begin destroying documents.

39.   Duncan has cited that email message as one of the reasons that he began destroying documents that month.

40.   Florida officials charge that in two instances, Prudential destroyed documents crucial to its case.