1.  The boss of the failed company is keeping schtum about his role in the disaster.

2.  And an analysis of company filings, which were provided by Thomson Financial, a research firm, shows that it is hardly limited to failed companies.

3.  Banks plunged to their lowest level in eight years the next day on concern lenders could be forced to help bail out Sanyo and other failed companies.

4.  But economists cite several reasons failed companies should, in general, be formally put to rest.

5.  Committee chairman Sen. Charles E. Grassley, R-Iowa, offered little sympathy to the failed companies.

6.  Edwards still faces a trial in June on federal fraud charges that he helped a failed insurance company evade millions of dollars in state payments.

7.  Fashionmall is best known for its purchase last year of the failed Internet fashion company Boo.com.

8.  Following the business failures, Korean financial institutions, which are heavily exposed to the failed companies, face difficulties in raising money overseas.

9.  Given the low bid, Horowitz said, employees and most other creditors of the failed company likely will not receive money when the assets are finally sold.

10.  He said the good assets of the failed companies will be disposed of beginning in mid-February.