**Marsh Risk & Insurance Services**
1166 Avenue of the Americas
New York, NY 10036-
(212) 948-2367 Fax: (212) 345-0340

**MARSH**

**August 31, 2004**

**Robert Lane**
Marsh Global Broking (Bermuda) Ltd.
Craig Appin House
Hamilton, BM HM 11

**Insured:** INTERNATIONAL BUSINESS MACHINES CORPORATION
**Date of Loss:** 1/1/1964
**Claimant(s):** CERINETTI, WAYNE AND CAROL
**Location of Loss:** New York State
**Broker File No:** 122000005329

**To Whom It May Concern:**

Attached please find additional correspondence pertaining to the above captioned. This claim was previously reported to you.

The following policy information is applicable:

| Policy Number | Policy Term | Layer | $Participation |
|---------------|-------------|-------|----------------|
| Unknown       | 5/21/2002 - 5/20/2003 | $150,000,000 X $200,000,000 | $150,000,000 |
| 400000(BERMUDA MARKET) STARR EXCESS LIABILITY INS LTD (OFFSHORE) | 5/21/1999 - 5/20/2000 | $150,000,000 X $170,000,000 | $150,000,000 |
| 400000 (BERMUDA) STARR EXCESS LIABILITY INS LTD (OFFSHORE) | 5/21/2000 - 5/20/2002 | $150,000,000 X $200,000,000 | $150,000,000 |
| 4000 000(BERMUDA MARKET) STARR EXCESS LIABILITY INS LTD (OFFSHORE) | 5/21/1998 - 5/20/1999 | $150,000,000 X $170,000,000 | $150,000,000 |

As further information is received we will forward the same to you.

Very truly yours,

**William Liebler**