**August 30, 1996**

**Page 2**

**Mr. Joseph Combader**

**Michael Templeton, Esq.**
Jones, Day
599 Lexington Avenue
New York, N.Y. 10022
Tel. No.: 212-326-3475

**Kimberly Barentine, Esq.**
Jones, Day
North Point
901 Lakeside Avenue
Cleveland, Ohio 44114
Tel. No.: 216-586-7128

I will be on vacation until September 13, 1996 and will contact you immediately upon my return to discuss this matter further.

Please instruct the handling office to direct any inquiries regarding this matter to Marcy A. Siskind, Esq., Associate General Counsel, International Business Machines Corporation, 44 South Broadway, White Plains, New York 10601.

Very truly yours,

**Robert C. Hallahan**
Vice President

**cc:**
Marcy A. Siskind, Esq. - International Business Machines Corporation
D. Peck - J&H Stamford
J. Rigo - J&H New York

**Q:CORROGRASSORCH62.SAM**

**IBM-ZRIND 64179**