I always enjoyed walking through a city and finding a row of various airlines' ticket offices to visit. This was always a pleasurable experience breaking the boredom of being dragged to some Godforsaken event as a kid. Walter DCA CHICAGO, June 5 (Reuters) - UAL Corp.'s (UAL) United Airlines, still losing money since the Sept. 11 attacks, said on Wednesday it will close 23 more ticket offices, located in and west of Denver, to cut costs. "It's just part of our overall effort to reduce expenses," said United spokesman Joe Hopkins. The No. 2 U.S. carrier behind AMR Corp.'s American Airlines, has shut 32 offices across the country since Sept. 11, when demand for travel plunged. Some of the latest closures are in cities where United has multiple ticket offices. These include Portland, Oregon; Las Vegas; Los Angeles, San Diego and Sacramento, California; Denver; Seattle; and Honolulu. Hopkins said he does not know how many employees will be affected by the closures. The airline laid off about 20,000 of its 100,000 workers after Sept. 11 as it cut back available seats by about 20 percent. UAL posted a record loss of $2.1 billion for 2001 and a loss of $510 million for the first quarter. ©2002 Reuters Limited.