**Marsh Risk & Insurance Services**

1166 Avenue of the Americas
New York, NY 10036-
(212) 948-2367 Fax: (212) 345-0340

**MARSH**

**August 31, 2004**

**Ms. Patricia Heller**
American Re-Insurance Co
Amer. Re Plaza-
555 College Rd. East
Princeton, NJ 08543-5241

**Insured:** INTERNATIONAL BUSINESS MACHINES CORPORAT
**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 |
|---------------|-------------|-------|----------------|
| M71170002     | 7/1/1970 - 6/30/1973 | $3,000,000 X $0,001 | $3,000,000 |
| M71170002     | 7/1/1967 - 6/30/1970 | $3,000,000 X $0,001 | $3,000,000 |
| M71170002     | 7/1/1964 - 6/30/1967 | $3,000,000 X $5,000,000 | $3,000,000 |
| MO692473      | 7/1/1973 - 5/20/1976 | $10,000,000 X $10,000,000 | $3,000,000 |
| M7117-0001    | 7/1/1961 - 6/30/1964 | $3,000,000 X $7,000,000 | $3,000,000 |
| MO692473      | 5/21/1976 - 5/20/1977 | $10,000,000 X $10,000,000 | $3,000,000 |
| 1665042       | 5/21/1977 - 5/20/1978 | $20,000,000 X $130,000,000 | $5,000,000 |
| M1435976      | 5/21/1978 - 5/20/1979 | $45,000,000 X $130,000,000 | $5,000,000 |