Summer Paralympics and the 1976 Summer Paralympics were held in the same countries (West Germany and Canada), but in different cities (Heidelberg and Toronto). The Soviet Union rejected the hosting rights for the 1980 Summer Paralympics out of hand, also issuing the infamous statement that "There are no invalids in the U.S.S.R.!" Following this, the Netherlands (Arnhem) immediately offered to host, which was accepted. After these problems, an attempt was made to approach Los Angeles so that the original concept of "one city, two events" could be resumed. But even with potential sympathy on the part of LAOCOG, formal relations did not exist between the Stoke Mandeville Committee and the IOC, nor even between the various American Federations of Sports for the Disabled. In the midst of conversations between Los Angeles and the Stoke Mandeville Committee, it became public that the chosen funding model intentionally overlooked the holding of the Paralympics, and upon learning of this, those responsible for wheelchair sports in the United States decided to request the holding of their event separately. After this decision, the concept of the same hosting country (U.S.) was near to happen again, under an opt-out system in which wheelchair events would be at the University of Illinois Urbana-Champaign, and the another types of disabilities were scheduled for New York City: at the last minute the Illinois University withdrew, and the games returned to Stoke Mandeville. This situation led the IOC to start talks with the 1988 hosts, Seoul, and the cities interested in hosting the 1992 Summer Olympics.In 1984,Seoul accepted the Games in a late stage but with a different Organizing Committee, who worked with alongside their Olympic counterparts. However, the SLOOC only accepted help in trivial matters such as logistical services and the training of volunteers, but the South Koreans held the Paralympics by removing some different elements (i.e. different venues and a specific Paralympic Village), as the Olympics had poor accessibility conditions, while all the apartments were sold on the guarantee that they would be delivered to their buyers the week after the Games ended. Seoul would ultimately finance the Paralympics with the profits and extendend sponships quotas and ticket sells from the Olympic Games. In 1987,Barcelona accepted the host of the 1992 Summer Paralympics jointly and with the same Organizing Committee, and in order to give improve the event's quality and secure its future, the COOB' 92 decided to