CREATE TABLE table_32632 ("FAT16" TEXT, "FAT32" TEXT, "HPFS" TEXT, "ISO 9660" TEXT, "NTFS" TEXT, "ReFS" TEXT)

Which HPFS has a no for ReFS?
SELECT "HPFS" FROM table_32632 WHERE "ReFS" = 'no'
SELECT "HPFS" FROM "table_32632" WHERE "ReFS" = 'no'