51.   Aetna spokeswoman Joyce Oberdorf declined to comment about the Merrill earnings revisions.

52.   After the news conference, the governor refused to comment about a posting to Canada.

53.   Afterward, Grant, the chief executive officer of LabOne Inc., declined to comment about his testimony.

54.   After the hearing, Kodikian would not comment about the sentence.

55.   Agents involved in the operation said they cannot comment about their activities, adding that they were operating under the authority of a sealed search warrant.

56.   All the burglary victims preferred not to comment about the matter, Schucht said.

57.   Allied Domecq and Carlsberg both declined to comment about speculation of talks.

58.   All have refused to comment about the case.

59.   Allied Domecq declined to comment about speculation of talks.

60.   Broadus would not comment about the prospects of a dismissal.