31.   An Andersen spokesman said Wednesday the company had no comment on the potential for a creditors committee lawsuit.

32.   An FBI spokesman in New York had no comment.

33.   American Airlines, United, and Delta officials all said they had no comment.

34.   American officials had no comment on possible casualties.

35.   American spokesman Al Becker said company attorneys had not seen the suit and had no comment on it.

36.   An Israeli army spokeswoman said the army had no comment on the incident.

37.   AMR spokesman Tim Smith said the company had no comment on the credit facility disclosure.

38.   An aide said Monday that she had no comment as to whether she was a Yankees fan or not.

39.   An aide to Lieberman had no comment on the White House letter.

40.   An APAC spokesman said the company was aware of the letter and had no comment.