31.   His company, Endicott Associates, handles the sale of XFL merchandise in New England.

32.   His wife handled sales.

33.   I talked to Geoff Ratte, who handles national sales for one of the big manufacturers, Water Gremlin of White Bear Lake, Minn.

34.   I call Cheryl Vogel, art dealer at Valley House Gallery, to see if she remembers the portfolio and would handle the sale.

35.   I prefer to complete my income tax forms myself, and my question is how do I handle the sale?

36.   In fact, during the production of Brown Hat, the office handled ticket sales, promotions and anything else associated with the show.

37.   In addition to a long list of American clients, Mrs. Haggard handled sales to American magazines for several British authors, including C.P. Snow and Daphne Du Maurier.

38.   In his speech he placed the blame for the difficulties on Alfred Kokh, who resigned this week as head of the state property committee that handled the sales.

39.   Inversora Bursatil Casa de Bolsa SA, the brokerage unit of financial company Grupo Financiero Inbursa SA, is handling the sale.

40.   It also urged the government to set up a public debt office to handle bond sales that are now managed by the central bank.