31.   But a Tramco executive and a lawyer representing the company bristled Monday at suggestions the company has anything but a sterling record.

32.   But even Gent is mindful of the risk Goldman has taken by choosing to represent his company in the Mannesmann battle.

33.   But he is also the head of Kissinger Associates in New York, which represents companies trying to do business in China.

34.   But James Albertine, a lobbyist who represents companies, trade associations and nonprofit organizations, was remarkably frank.

35.   But Richard I. Smith, vice president of the Association of Private Pension and Welfare Plans, which represents big companies, disagreed.

36.   But the litigators who have been preparing for trial representing tobacco companies are not involved in the discussions.

37.   CB Commercial Real Estate is representing the company, said Craig Peters, senior vice president of the realty company.

38.   Charles F. Larson, executive director of the Industrial Research Institute, a nonprofit group in Washington that represents large companies, said the report would be widely influential.

39.   David Flannery of the Midwest Ozone Group, which represents power companies, said that the report used the stringent proposed standards, which are not in effect.

40.   Disney, Coca-Cola and the real estate brokers representing both companies refused to discuss the transaction.