21.  The objective of the law is to rebuild failed companies, but there have been many cases in which companies were liquidated because they had no chance of recovery.

22.  The two biggest lenders to Enron have given distinctly different responses to questions about their ties to the failed company.

23.  Whereas failed companies usually issue statements devoid of emotion, this one was introspective and filled with self-doubt.

24.  While most Enron ties are to Republicans, many Democrats also have links to the failed company.

25.  -- Auction off the land of failed companies.

26.  Another positive factor was that Hong Kong business law enabled contract enforcement, the taking and realisation of collateral and the liquidation of failed companies, he added.

27.  Each failed company will have at least one or two special financial managers assigned to its headquarters.

28.  Former Gov. Edwin Edwards was found innocent Wednesday on corruption charges stemming from the liquidation of a failed insurance company.

29.  Former Gov. Edwin Edwards is facing more federal charges, this time stemming from his role in the settlement of a failed insurance company.

30.  In currency dealings, the dollar fell as investors bought the yen on speculation the failed Japanese insurance company would soon start repatriating its foreign assets, traders said.