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 January 4, 2000


 Dear Valued Employee:

 Re:  Vacation Pay

 Our records indicate that you have not used any vacation
 time over the past  100 year(s).  As I'm sure you are aware,
 employees are granted 3 weeks of  paid leave per year or pay
 in lieu of time off. One additional week is  granted for
 every 5 years of service.

 Please either take 9,400 days off work or notify our office
 and your next  pay check will reflect payment of
 $8,277,432.22 which will include all pay  and interest for
 the past 1,200 months.

 Sincerely,

 Automated Payroll Processing

 -------------------------------------------
 Submitted by "BB"

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