41.   Blue Cross and Blue Shield of Massachusetts, seeking to reverse its financial losses, proposed Wednesday to divide itself into four separate, nonprofit companies.

42.   Blue Cross and Blue Shield of Connecticut shut down an HMO with salaried doctors in February because of mounting financial losses.

43.   Boston University has decided to end its century-old football program because of the heavy financial losses it incurred.

44.   Both sides suffered substantial financial losses connected with work stoppages.

45.   Both were sparsely attended and Smyth incurred heavy financial losses.

46.   - Coping with financial losses attributable to the economic downturn, which was worsened by the terrorist attacks.

47.   A survey conducted by Fidelity earlier this month found that affluent investors feared financial losses even though they are generally optimistic about the future.

48.   After struggling with balky partners, financial losses and the vagaries of technology, many of these executives found that the new frontier got old very quickly.

49.   All he supposedly accomplished translated into a financial loss.

50.   Breeders acknowledged they were in for substantial financial losses but were careful to present a unified front as rumors swirled about the impact of the deaths on the industry.