51.   A deal with Kodak would be an important step for Wang in its rebuilding from bankruptcy protection three years ago.

52.   A pioneering company in the field of Internet commerce led by Jim Manzi, the former chairman of the Lotus Development Corp., filed for bankruptcy protection Friday.

53.   A spokesman, Kevin Inda, said the company had decided to seek bankruptcy protection because it had defaulted on a loan from its consortium of Asian investors.

54.   A spokesman for Arthur Andersen said Friday night that the firm would not file for bankruptcy protection.

55.   A year and a half after it filed for bankruptcy protection, the company is still struggling to right its business.

56.   A year later, World Access filed for bankruptcy protection, and the stock that Abbott and others received in the deal became worthless.

57.   According to an internal memo, the firm most likely will file for bankruptcy protection next week, having failed to secure additional funds to continue operations.

58.   Acerias, which filed for bankruptcy protection in May, said rising contraband steel imports from neighboring Venezuela contributed to the loss.

59.   According to Wilson, the other board members have been briefed by bankruptcy attorneys on the possibility of filing for bankruptcy protection.

60.   Adelphia Communications is expected to file for bankruptcy protection by Monday, according to people briefed on the situation.