**Liberty International Underwriters**
Member of Liberty Mutual Group

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

May 27, 2010

Steve Goldstein
AON Risk Services
199 Water Street
8th Floor
New York, NY 10038

RE: International Business Machines Corporation

Dear Steve,

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 (Thank you for a copy of ACE Policy), 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.

Thank you for your business and cooperation.

Sincerely,

Sandra Gil
Sr. Admin/Tech Assistant
Excess Casualty Division