December 11, 1995

Name

Company

Address

Dear Greeting:

As part of the Foundation's accounting and internal controls, a need exists to more formally reconcile and compare the total portfolio balances as reported by the custodian (Firstar or Chase) and the amount reported by the investment manager. In many cases these differences at month end are due to timing or valuation amounts but occasionally errors have been identified.

Beginning with December 31, 1995 and quarterly thereafter, please complete a formal reconciliation between the portfolio balance under your management and the amount reported by the custodian (Firstar or Chase).

Please submit a report of your reconciliation to the Foundation no later than 15 days after the end of the quarter.

Please call me if you have any questions (414-291-9915).

Very truly yours,

Robert N. Berkopec

RNB/ye

cc:	Thomas L. Rhodes

John Mellinger, Firstar