JEDDAH, 14 September — It will be weeks before the final death toll in the World Trade Center tragedy is known but it is already apparent that some companies suffered heavy physical losses. Insurance companies are bracing for record claims against policies for life and property insurance.

Morgan Stanley Dean Witter was the largest lessee in the twin towers. It is now thought that 30-40 of its 3,700 employees did not escape from its offices, which spanned 25 floors of the south tower. A portion of a message posted at the corporate website from Morgan Stanley Chairman Philip Purcell reads:

"We can report that we have been in touch with most of the people who worked with us at the World Trade Center complex. But a number are still unaccounted for, and it is clear that we have lost friends and colleagues...

"Markets have been relatively quiet and subdued in the wake of the disaster. We want our clients to know today that in spite of the tragedies, all our businesses are functioning and will continue to function... We are continuing to implement emergency contingency plans to ensure that our institutional and individual investor businesses can resume business at the earliest possible opportunity."

While the world Trade Center was located at the heart of the nation's financial district its lessees came from many different sectors, both public and private. Lessee lists show that the Port Authority of New York and New Jersey had offices on 6 floors. The NY State Department of Taxation and Finance was located on two floors. Other government offices located in the towers were the Waterfront Commission and the NY Metro Transportation Council.

Asian interests in the US were heavily hit. Taipei Bank, Bank of Taiwan, Hyundai Securities Co., Mizuho Holdings, China Chamber of Commerce, Thai Farmers Bank and the Nishi-Nippon Bank were among the lessees in the towers from the Far East.

The high-tech sector had its share of losses. Telecommunications giant Verizon Communications had offices on 4 floors. Also located in the South Tower was Sun Microsystems on floors 25 and 26. In the North Tower were Securant Technologies, Suggested Open Systems, Blue Sky Technologies, Kanebo Information Systems and Avenir.

Attorneys focusing on corporate clients were heavily represented. Drinker, Biddle & Reath, Geiger and Geiger, Jun He Law Office, Leeds and Morrelli, Serko & Simon, Harris Beach & Wilcox and Abad, Castilla and Mallonga were among those listed.

Filing insurance claims will be a challenge for some clients. Insurance companies with offices in the towers included Empire Health Choice on ten floors, Guy Carpenter on 8 floors, Marsh USA on 8 floors, Fireman's Fund, Allstate, RLI Insurance, Kemper and Metropolitan Life.

Other famous names with offices in the World Trade Center were First Liberty Investments, Lehman Brothers, ABN-AMRO, Dow Jones & Company, Fiduciary Trust, Oppenheimer Funds, Raytheon and Xerox.