I agree there are times when you can’t comment or that you have to decline to comment. But I do not believe it is wise to ever have the words “no comment” or “I decline to comment” come out of a spokesperson’s mouth. Instead, I think it is much better to say “We will be very happy to comment once our pending litigation is successfully resolved.” The reporter can deduce that you have “no comment,” but the reporter can’t quote you as saying “no comment.” This way the spokesperson doesn’t look negative, guilty, defensive, secretive or depressed.