George V. Ddson Associates Qee acz copes 110 rasr SCt• Stlef I • now yolk. n 10022 telepnOnt • fax New York State D coat= en: of Law Chanties, Trusts & Estates Bureau 120 Broadway New York, NY :0271 November 16, 2000 Re: J. E stei Foundation change of aunt We ate the accountants for the above named taxpayer.