['entailment']
Forty comments were received and considered prior to the issuance of the final rules.
ארבעים הערות התקבלו ונשקלו לפני פרסום הכללים הסופיים. 
Before the final rules were issued, forty comments had been received and reviewed.
לפני שהכללים הסופיים פורסמו, ארבעים הערות התקבלו ונבדקו.