END WHERE statement
Standard: F77 F90 F95 F2003
  Example Program
END WHERE [ where-construct-name ]

The blank between END and WHERE is optional. The where-construct-name shall appear if and only if the WHERE construct is named.
The END WHERE statement marks the end of a WHERE construct.

It is not permissible to branch to an END WHERE statement.
ELSE WHERE statement, WHERE construct, WHERE statement