KANSAS CITY, KAN. ? Jurors on Tuesday completed their third full day of deliberations without reaching a verdict in the federal fraud trial of former Westar Energy Inc. Chief Executive David Wittig and his chief lieutenant.

The panel will resume its deliberations today, a week after arguments in the 10-week trial ended. The group took Monday off.

Wittig and Douglas Lake, the company’s former chief strategy officer, face 40 counts each of conspiracy, wire fraud, money laundering and circumventing internal controls.

Both men deny the charges, saying their actions were legal, approved by Westar’s board of directors and disclosed in corporate filings. This is their second trial. Their first ended in mistrial.