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

**MARSH**

**August 31, 2004**

**Excess Claims Department**
St. Paul Fire & Marine
233 Broadway
New York, NY 10279

**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 |
|---------------|-------------|-------|----------------|
| 565XA5862     | 5/21/1970 - 5/20/1973 | $1,000,000 X $45,000,000 | $1,000,000 |
| 565XA0492     | 5/21/1967 - 5/20/1970 | $1,000,000 X $0,001 | $1,000,000 |
| LC05517276   | 5/21/1986 - 5/20/1987 | $25,000,000 X $0,000 | $3,000,000 |
| 566XA-3975    | 5/21/1964 - 5/20/1967 | $1,000,000 X $700,000 | $1,000,000 |
| LC05518337   | 5/21/1987 - 5/20/1988 | $10,000,000 X $20,000,000 | $5,000,000 |
| 1005519051   | 5/21/1988 - 5/20/1989 | $5,000,000 X $60,000,000 | $5,000,000 |
| 590XA2451    | 5/21/1973 - 5/20/1976 | $40,000,000 X $40,000,000 | $5,000,000 |
| 590XA2453    | 5/21/1973 - 5/20/1976 | $50,000,000 X $10,000,000 | $5,000,000 |

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