<span class="n">MUMP</span><span class="p">)</span> <span class="k">return</span>

      <span class="c">! conversion from elemental form to triplet form, perhaps with null a_elts</span>
      <span class="c">!--------------------------------------------------------------------------</span>
      <span class="n">state</span> <span class="o">=</span> <span class="mi">0</span>
      <span class="k">if</span> <span class="p">(.</span><span class="nb">not</span><span class="p">.</span><span class="nb">allocated