As part of our Accounts Receivable/Accounts Payable audit, we worked with
Julia Murray in order to obtain the applicable Statute of Limitations in
which the different commodities should review their AR/AP balances for
potential write-off  amounts.  Based on our communications with legal, we
have aggregated the following Statute of Limitation timeframes for the
following jurisdictions.  Please review this information and based upon
your knowledge, update us on any differences or changes to which you are
aware.


                         Statutes of Limitations

                         Texas           2 or 4 years (A)
                         New Jersey      6 years
                         New York  6 years
                         Alberta         2 years
                         Quebec    3 years
                         Ontario         6 years (B)
                         England   6 years (C)
                         Delaware  3 years

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As we are in the process of closing out our AR/AP audit, your attention to
this matter would be greatly appreciated.  If you have any questions or
need clarification, please call met at x6-6335 or Sharon Smith at x6-6209.


Thank you.

Tatiana






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