51.   Attorneys for the two firms and their presidents did not return calls seeking comment.

52.   Baran did not return calls seeking comment.

53.   Barnicle did not return telephone calls seeking comment.

54.   Batra, Ludwig and Garry did not return several phone calls Tuesday seeking comment.

55.   Beagan did not return telephone calls seeking comment on Tuesday.

56.   Beatrice said that he would pass on a message seeking comment from McDevitt but that he would counsel his client not to grant any more interviews.

57.   Bank Indonesia did not return a call seeking comment.

58.   Beeston did not return several telephone calls seeking comment.

59.   Barish did not answer calls seeking comment.

60.   Bartow has been out of the country and did not return phone calls seeking comment.