51.   The company has since returned to profitability by taking many of the same steps Harvard is proposing.

52.   The companies did not return calls seeking comment Wednesday.

53.   The company was returning to the debt market after an absence of more than two decades.

54.   The company did not return a telephone call seeking comment on its academic sales plan.

55.   The company did not return two calls left today at its headquarters.

56.   The company returned to newspapers and to television screens with new advertising in December.

57.   The company returned to profitability after shutting down its failed program of financing the construction of restaurants for franchisees last year.

58.   The company returned to profitability last year after three years of losses stemming largely from overly aggressive diversification.

59.   The company would not return phone calls for further comment.