Duke hasn't filed an answer in the federal case yet, but it disputed the charges at the administrative level. Matthew Whitley, a former employee of Coca-Cola, this month filed a Sarbanes-Oxley claim with OSHA asserting he was fired after disclosing accounting irregularities, according to his Marietta, Ga., attorney, Marc Garber. If OSHA doesn't resolve the claim within 180 days, Garber says, he will amend a civil rights employment lawsuit he's already filed in federal court on behalf of Whitley, to add the Sarbanes-Oxley claim. Coca-Cola declined to comment about Whitley's whistle-blower case but said in a written statement yesterday that outside auditors had found no evidence so far to support his allegations of accounting fraud and employee discrimination. Nevertheless, the company at the same time announced a $9 million writedown in the Fountain division, where Whitley worked. The company is continuing to investigate additional allegations by Whitley. More Business In The Beltway