Software company Computer Associates International will put $2m (£1.3m) into a fund dedicated to children in New York who have lost a parent as a result of Tuesday's terrorist attacks.

In a letter to New York Governor George Pataki, the US-based company which develops and supports the software behind e-commerce also offered to help New York businesses with the restoration of data and computing services.

“We stand shoulder to shoulder with you, all New Yorkers and all Americans in our resolve to stand up, be united and march on,” said chief executive Sanjay Kumar. “To do anything less would be capitulating to the cowardly acts of those who seek to undermine the freedom that we all enjoy.”

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