71.   Analysts agreed Cap Gemini had turned around.

72.   Analysts agreed that Mandl would be a powerful asset at Associated Communications.

73.   Analysts agreed that the companies would be a good fit, but they had reservations about the price.

74.   Analysts agreed that the decision could trigger other major oil companies to follow suit.

75.   Analysts agreed that the merger made strategic sense.

76.   Analysts agreed that the worries of suppliers and factors --who pay suppliers up front and collect from the retailer --triggered the bankruptcy filing.

77.   Analysts agreed that this filing, in itself, was unlikely to derail the offering.

78.   Analysts agreed the company appears to be recovering.

79.   Analysts agreed the company had put the worst of the past few years behind it.

80.   Analysts agreed the company needs a bit of time to regain its footing.