Deb and Marie,
     Each of you provided me with a list of authorized confirmation
signatories earlier this month.  However, while reviewing the confirmation
documentation requested in conjunction with the paper and steel process
audit we notice that the individuals listed below were not identified on
the lists of authorized confirmation signatories we received.  Could you
please verify that the individuals listed below were authorized as
confirmation signatories during the period January 1, 2001 through August
31, 2001.  We would greatly appreciate it if we could receive this
documentation as soon as possible as we are attempting to complete the
process audit  by Monday, October 29, 2001.  If you have questions please
contact me at X56955.

1.  Greg Hermans
2.  Raymond M. Bowen
3.  Debbie Nicholls
4.  Robert Crane
5.  Brenda Herod
6.  Lisa McClendon

Thank you for your time and consideration.

Mike D.
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