31.   Several companies that had recently made acquisitions tried to prepare financial statements under the proposed rules, he said, but found it difficult.

32.   Several had prepared statements about why they wanted to become flight attendants and had trouble switching gears, Ms. Arnold noted later.

33.   She testified that Symington stopped seeking her help in preparing financial statements after she had worked on two of the statements, which are required by lenders.

34.   Small securities firms, called introducing brokers, hire clearing firms to execute trades, maintain client records, and prepare statements of client accounts.

35.   Stocks also fell on lower demand, as companies preparing financial statements required by government regulators by the end of the week were reluctant to buy new shares.

36.   Teachers and staff members prepared a statement which was to be printed Thursday in The Greenwich Time.

37.   That afternoon, agency operatives prepared a statement from Zahedi that they hoped to distribute publicly.

38.   The Biehls, who live in California, have prepared a statement for the commission, which they intend to read Wednesday, at the end of the hearing.

39.   The committee members knew beforehand that the first four witnesses would invoke their Fifth Amendment rights, so they had prepared their statements of indignation.

40.   The city had prepared a statement, but did not officially release it Wednesday night because the deal was not formalized.