1.   All three are listed in the bankruptcy filing as owing Evergreen money.

2.   She said the listing in the bankruptcy filing sounded like a private equity partnership, but she would not discuss the investments.

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

4.   Analysts say a bankruptcy filing is imminent.

5.   Analysts say Perelman will ask bondholders to either convert their bonds into stock, or face a possible bankruptcy filing.

6.   And bankruptcy filings often tend to be cyclical, hinging in part on quarterly financial results.

7.   And that includes severance payments that were arranged before the bankruptcy filing.

8.   Andersen has been under increasing pressure to reshape itself since the bankruptcy filing of Enron, whose books the firm audited.

9.   And while the firms indicate that they are already busy, many foresee a sharp increase in bankruptcy filings in the near future.

10.   Anderson testified that competitors already have been trying to tempt Dow Corning employees to leave because of uncertainties generated with the bankruptcy filing.