21. The university researchers found that 58 percent of large firms offer pension plans. 22. Some reputation management firms offer removal services for thedirty . com. 23. Crutchfield made a firm offer for Corestates last Thursday, according to bank advisers. 24. The El Cerrito, Calif .-based firm offers a walking / cruising tour of Turkey. 25. By talking about parameters instead of making a firm offer , a club retains deniability. 26. Trade and Industry Secretary Jose Pardo said there had been no firm offers yet. 27. Such firms offer students a chance to work on the cutting edge of technology. 28. Her firm offers employees free gym cards and on-site massages. 29. A half dozen or so firms offer no-frills electronic trading. 30. The company discloses that it has had expressions of interest, but no firm offers .
