# Liberty International Underwriters

**Casualty Division**
55 Water St., 18th Floor
New York, NY 10041
Telephone: (212) 208-4100
Fax: (212) 208-4112

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**May 28, 2009**

**Nick Moore**
**AON Risk Services**
**199 Water Street**
**8th Floor**
**New York, NY 10038**

**RE: International Business Machines Corporation**

Dear Nick,

Enclosed you will find original policies on the above captioned account; please read the document carefully.

**Within ninety (90) days, please provide us with a complete copy of the ACE Property & Casualty Insurance Company so that we may complete our file.**

If we can be of any further assistance, please do not hesitate to call. Thank you for the opportunity to provide our services to you.

Sincerely,

**Sandra Gil**
Sr. Admin/Tech Assistant
Excess Casualty Division