John J. Aromando, Esq.

One Monument Square

- Portland, ME 04101-4033

Chapter 11 Case No. 93-20821

Dear John,

Enclosed, pursuant to our agreement, is a complete copy of my interim report submitted to the Bankruptcy Court regarding my analysis of the accountings of the disposition of the Bernstein, Shur funds. I understand that you will be sending me a copy of the financial statements and affidavits of Edward Simpson. Thanks for your help.

PCF/ja

enclosure