71.   Colt officials declined to comment about such speculation.

72.   Company officials declined to comment about the meeting.

73.   Company executives and lawyers put the finishing touches on the agreement Monday night, said Jagemann, who declined to comment about any investigation.

74.   Company executives, citing a quiet period triggered by the IPO filing, declined to comment about their plans.

75.   Company officials have refused to comment about the report.

76.   Continental and Delta declined to comment about the merger reports earlier this month, and Sunday, a telephone call to Delta seeking comment was not returned.

77.   Coors spokesman Jon Goldman said the Golden, Colorado-based company never comments about negotiations.

78.   County officials have declined to comment about details of the case because the suspects are juveniles.

79.   Compaq officials declined to comment about the coming battle in Europe.

80.   DaimlerChrysler officials in Japan and the United States declined to comment about the coverup.