31.   Internet retailer Amazon.com reported after the close of trading Wednesday that its second quarter losses were bigger than a year ago.

32.   Joern Kissenkoetter, an analyst at M.M. Warburg in Hamburg, said the third quarter loss was largely within the range his firm had predicted.

33.   Office products retailer OfficeMax Inc. posted a wider first quarter loss Tuesday because of declining sales amid a slowing economy.

34.   Since reporting its disappointing third quarter losses, Enron has been negotiating with banks to establish new credit lines.

35.   The charge to cover the recall assures a second quarter loss in what is already shaping up as a lean year.

36.   The recession is reverberating through the banking system, which posted huge first quarter losses and needed government bailouts for several institutions.

37.   The supplier of Internet-based telephony product to network equipment makers warned it will post a bigger-than-expected loss this quarter.

38.   However, the first quarter loss was in line with expectations and budget planning, Lerenius said.

39.   The US group International Paper on Tuesday reported a five million dollar fourth quarter net loss after taking account of a special charge.

40.   Management attributed the reduction in first quarter losses to a policy of cuts and flexibility reducing labour costs by five percent.