<<302PL01_.DOC>>

Kay and Herman:
Per my conversation with Fred Mitro, please review the attached Land Option
Agreement for the Fehr property in Livingston County, Illinois for purposes
of off-balance sheet suitability.  Please call with any questions.  Thank
you.

Karen S. Way
Piper Marbury Rudnick & Wolfe
203 N. LaSalle
Chicago, Illinois 60601
email:  karen.way@piperrudnick.com
(ph) 312-368-2152
(fax) 312-630-6347




____________________________________________________________________________
The e-mail address and domain name of the sender changed on November 1, 
1999.  Please update your records.

The information contained in this communication may be confidential, is 
intended only for the use of the recipient named above, and may be legally 
privileged.  If the reader of this message is not the intended recipient, you 
are hereby notified that any dissemination, distribution, or copying of this 
communication, or any of its contents, is strictly prohibited. If you have 
received this communication in error, please re-send this communication to 
the sender and delete the original message and any copy of it from your 
computer system.
Thank you.

For more information about Piper Marbury Rudnick & Wolfe, please visit us at 
http://www.piperrudnick.com/
____________________________________________________________________________

 - 302PL01_.DOC