Arthur Andersen Audit

Attached each of you will find a document that explains the timing and
objectives of the Accounts Receivable/Accounts Payable Reconciliation Project
that will be conducted by Arthur Andersen. If you are not aware of the review
or have not been contacted by myself , I will be contacting you within the
next
day or so to establish a convenient meeting time to discuss one of the key
areas
of the project which relates to the statute of limitations. We will be
looking
at the term that balances have been in AR and AP, and we want to make sure we
understand the legal rights related to these balances for the specific
commodities and industries that you support. We should only need to meet
about
30 minutes or less.

If you have any questions prior to our meeting time or me contacting you,
please
feel free to give me a call at ext. 6-6275

Thank you for taking time to review the attachment and I will be in contact
with
each of you if we have not yet spoken.

(See attached file: OPENINGMTG.ppt)

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- OPENINGMTG.ppt