.................................................... 137
Hagedorn, William A., Comstock & Theakston, Inc., Oradell, NJ, statement ... 109
Hebert, Marc C., Preis, Kraft, & Roy … ............................................................................................................ 150
Orton, Steve, Carmichael International Service, Seattle, WA, letter .................. 92
Preis, Kraft, & Roy, PLC …