**Johnson & Higgins**

Established 1845

**Insurance Brokers - Appraiser Adjusters**
**Actuaries - Employee Benefit Plan Consultants**

06 WALL ST., NEW YORK, N.Y. 10005
TEL 442-8000 AREA CODE 212

July 7, 1978

Mr. Richard Paron
Insurance Department
International Business Machines Corporation
Armonk, New York 10504

Dear Dick:

**MARINE BRIDGE SYSTEM**

In accordance with my letter to you of June 6, 1978, I am pleased to attach Endorsement #32 to be added to your Comprehensive General and Automobile Liability policy #888888230 effective January 1, 1976 clarifying the intent of the contract as to the scope of coverage as respects the captioned subject.

I trust you will find the attachment in order and ask that you contact me, should you have any questions or comments.

Very truly yours,

Richard T. Michel
Vice President
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