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∂HOM Mr. Hanson Reynolds↓Foley, Hoag & Eliot↓10 Post Office Square
↓Boston, Massachusetts 02109∞

Dear Hanson:

	In 1975 I spent more than $1000 and in 1976 more than
$1200 on board, horseshoing, and
vet bills for my daughter Sarah McCarthy's horse, and I would
like to be reimbursed out of her trust fund to the extent that its
remaining resources permit.  I believe that this will require liquidating
the trust.  I want to do this, because I don't expect to give her
more III stock until she is eighteen and I can give it to her
directly.

	Enclosed also is a dividend check.

.sgn