Dear Sir,
	As you know Lehman Brothers is one of the most prestigious
investment banks on Wall Street.  On a regular basis Lehman brings new
companies public in many industries.  One area that has received great
interest lately is Master Limited Partnerships.  These vehicles generally
have high yields (in the 10% range) with tax advantages.  In today's
environment of low interest rates that is extremely attractive.  If you
would like to learn more the next time we offer one by prospectus please
e-mail or call.
				All the best!!
					Greg Manning

Greg Manning
Senior Vice President
Lehman Brothers
(212) 681-7988
(888) 599-3902
gmanning@lehman.com

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