eae ee of July 6th, I immediately called Mr. Bliss' Office ana learned that the field investigation had been requested prior to the issuance of the July 1, 1940 letter. The Bureau took the position that it could not consider any settlement of the controversy without having before it the results of the field audit for the period October, 1955, to date. While, of course, it would be possible for the Bureau to agree upon a basis without knowing the resulting tax liability, yet that would be contrary to their usual procedure. I felt, too, that it would be just as well for us to have these figures in mind in attempting to negotiate a settlement and so did not feel it advisable to say much more about it. Even if a basis were agreed upon, such an audit would heve to be made and it is rather difficult to explain to the Bureau why we would oppose it under those circumstances. In any event the request for the audit had already gone forward and there was nothing I could do in the absence of good reasons why the request should be recalled, would have been an unusual one to make. which Having in mind the work we did for the Bata Shoe Company, you asked whether we were in a position to advise upon the claims arising out of the present Huropean conflit. You will be interested to know that scarsely a week goes by that we are not in contact with our State Department and one of the foreign embassies or legations. As a matter of fact, we do considerable of that type of work and for several years have handled claims against various foreign countries. Because of the experience we have had and the unusually good connections we have built up over a period of years, we are in a position to advise upon matters of this kind. I note with pleasure that Mr. Thatcher has gained a favorable impression of our firm. In this connection, I thought I should point out the fact that I am not in partnership with Mr. Wilkinson, although I was until January 15th of this year. We have continued the firm name for convenience of rooms. Mr. Ralph the daughter of Mrs. is my assistant. He comes directly under son's assistant. interest that connections While still and and because we P. Wanlass, who Caine, a sister is an extremely my charge. Mr. there exists because we is a between occupy certain us occasionally on individual cases, yet I thought Situation to you since the person® the same suite recently married of Marriner Hecles, capable attorney and Cragun is Mr. Wilkinby community reason draft of each of past other I should explain the contacted will get