**125 Broad Street**
**New York, N.Y. 10004-2424**
**212 574 7000**

**Cable Address "KERODEN"**
**Telex No. 6720134 JANHNY UW**

**JOHNSON & HIGGINS Established 1845**

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**April 3, 1992**

**Mr. Patrick J. Noone**
**Manager - Casualty Insurance**
**International Business Machines Corporation**
**2000 Purchase Street - Room 3H08**
**Purchase, New York 10577**

**EXCESS LIABILITY PROGRAM**
**NEW ENGLAND INSURANCE COMPANY**
**POLICY #EN0000571**

**Dear Pat:**

As a follow-up to my January 8, 1992 letter to you regarding the captioned policy, enclosed is Endorsement #5 amending the Declarations page to reflect the current American Home Lead Umbrella Policy number.

Please attach this endorsement to your policy.

Very truly yours,

**Stephen B. Luongo**
**Assistant Vice President**

**SBL8/mc**

cc: **R. Michel - J&H**
**Enclosure**

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**A Partner in UNISON**