31.  As the ink on the law was drying, MCI Communications Corp. said it would become the first long-distance company in the country to offer local service in Boston.

32.  Asymetrix, the first company Allen formed after he left Microsoft, reportedly has lost more money than it has made.

33.  Asia Pulp and Paper became the first Indonesian company to enter the market since the Asian financial crisis devastated the economy.

34.  ATL is the first company to win FDA approval for this use of ultrasound, the company said.

35.  Ballet Florida will be the first company to dance it in New York.

36.  Bangkok Land last year became the first Thai company to default on international debt.

37.  Banks are usually the first companies to report earnings.

38.  Banks would be among the first companies to benefit from lower rates as customers increase borrowing.

39.  Bayshore Trust Co. yesterday said it will become the first company in Canada to offer personal loans to customers through the Internet, the global computer network.

40.  Bell Atlantic became the first American company to suffer substantial direct financial losses as a result of the Salinas scandal.