31.   He declined to comment, referring calls to Pilgrim Baxter.

32.   He referred calls to Russell Bergeron, an INS spokesman in Washington, who did not return a call.

33.   Heekin declined to comment on the incident and referred calls to her attorney, Jack Gale.

34.   He said he has a degree in accounting and works in the user support department of Equitable Bank, where he refers calls about computer problems to technicians.

35.   Hondros declined to comment, referring calls to Pilgrim Baxter.

36.   Jewish Hospital has referred all calls to Abiomed, but in recent days neither the company nor hospital officials have returned calls.

37.   Jeff Goodby, chairman and co-creative director at Goodby, Silverstein, referred calls to the client, as did Sue Tyrrel, a spokeswoman for Bozell.

38.   Keller and other Brown School of Medicine officials last week declined to discuss the case and referred calls to the public relations office.

39.   Knowing where Hanger was assigned, Pawnee dispatchers would have referred the call to Noble County.

40.   Lonrho referred all calls to Cardew.