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\\M1BDR25;\M2SIGN57;\M3NGR25;\M4NGR20;\F2\CVICARM
\F3\C154 EAST DANA STREET
\CMOUNTAIN VIEW, CA. 94041
\F4\←L\-R\/'7;\+R\→.\→S   Telephone:
\←S\→.415-965-0557
\F1\CApril 15,1974



Internal Revenue Service
5045 East Butler Avenue
Fresno, Calif.  93730


Dear Sirs:

\J
	Last  July and August our legal advisors,
Morgan,Ruby,Franich,Schofield and Bouchier,
submitted our Forms 2553 for
the tax period ending Dec. 31, 1973, electing to be treated as a small 
business corporation for income tax purposes.  You apparantly returned this form
twice, claiming insufficient information.  The first time you returned the form
directly to our legal advisors, and they responded directly.  The second time
you returned the form to what we listed as the company address.   Due to 
poor filing practices, and a communication mixup, your returned forms and letter
were filed away, by someone unknowing of their importance.  Only recently
have we noticed these forms, during our first major audit.  It was our impression
that the forms had been duly filed, as no other reminder was  recieved by us, nor
did our filing last January of our declaration of fiscal year cause any unusual
reply from you.

	Enclosed are the original forms, with the original signatures just as
we originally sent them to you on July 26, 1973.  Added to the forms are the home 
addresses of all stockholders as of that time.  We believe that this is what
you were requesting the two times you returned the forms.  We hope that these
forms will be acceptable now, with the same effect as if they had been submitted 
and accepted last August.   Please notify us promptly should their be any
furthur information required.\.

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Yours sincerely,



Victor Scheinman
    President

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