51.   Simon Eaton, a spokesman for Goldman, Sachs, also declined to comment beyond confirming that the bank held some of the stock.

52.   Spokesmen for Tyco declined to comment beyond the prepared statement.

53.   Still, Cardoso asked Motta and other ministers when speaking with the press not to comment beyond their respective areas.

54.   The cooperative declined to comment beyond the memo, which it released Wednesday to The Kansas City Star.

55.   The firm would not comment beyond the statement.

56.   The Harris family, like the Klebolds, have hired attorneys and declined to comment beyond statements expressing their grief and sympathy for the victims.

57.   The IRS would not comment beyond stating that federal law requires all employers to withhold taxes.

58.   The Penguins would not comment beyond saying that they would have a significant announcement Friday.

59.   Through a spokeswoman, Limbaugh declined to comment beyond his remarks on his program Monday afternoon.

60.   TRW would not comment beyond the statement.