51.  Masco is the second company to exit the home-furnishings business this week.

52.  MCI is the second long-distance company to abandon short-term plans to resell local phone service.

53.  Mediterranean was the second San Fernando Valley company to win the residential-contractor award.

54.  Netscape was the second great company Clark had founded.

55.  News Corp. is the second largest company listed on the Australian Stock Exchange.

56.  News Corp., the second largest company listed on the Australian Stock Exchange, is tipped to post its third straight record.

57.  On the other hand, if there is a second company involved, Steinberg suggests you let the potential employer make the first offer.

58.  Q Data was the second most active company on the Johannesburg Stock Exchange.

59.  Plans are not as far along for the second company, portco, which would be owned by Portman and unnamed investors.

60.  Reliant is only the second company this year to walk away from a seemingly done deal to sell debt.