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American Institute of Certified Public Guides, Handbooks and Manuals Accountants (AICPA) Historical Collection

1962

1962 List of Accounting Firms and Individual Practitioners

American Institute of Certified Public Accountants (AICPA)

Follow this and additional works at: https://egrove.olemiss.edu/aicpa_guides

Part of the Accounting Commons, and the Taxation Commons 1962 LIST OF

ACCOUNTING FIRMS

AND INDIVIDUAL

PRACTITIONERS

American Institute of Certified Public Accountants 666 Fifth Avenue, New York 19, N.Y. Copyright 1962 by the American Institute of Certified Public Accountants 666 Fifth Ave., New York 19, N. Y. FOREWORD

The publication of this geographical list of accounting firms and in­ dividual practitioners has been authorized by the executive committee of the Institute. Firms which have at least one partner who is a member or associate of the Institute, and individual practitioners who themselves are members or associates, are listed. Only the firm name and address in each city is included. The number following the street address is the postal zone number. Offices are listed in accordance with information furnished to us by members in response to our request. In the absence of such information, the listings were compiled from our records. Offices in Puerto Rico, Guam and the Virgin Islands are shown near the end of the list. Those in foreign countries are not included. An alphabetical directory of all members and associates is scheduled to be published in 1963.

GEOGRAPHICAL LIST OF FIRMS AND INDIVIDUAL PRACTITIONERS

ALABAMA

Andalusia Cullman Rabren & Rabren, P.O. Box 907 Thrailkill, Warren M., 413 3rd Ave., E.

Anniston Decatur Andrews, William F., Jr., Radio Bldg. Acker, C. C., P.O. Box 1604 Brooke, Morgan & Company, 118 E. 13th St. Holle, Frank C., 717½ Bank St. Kirkland, Godbold & Smith, 818 Leighton Ave. Reid, Self & Self, 424 E. Moulton St. Smither & Bell, 906 Wilson Street, N.E. Atmore Waller, Hal K., Jr., 205 E. Church St. Dothan McClintock, Richmond C., 308 W. Adams St. Auburn McDaniel and Company, 103 N. Oates St. Jones, Charles P., 204 First National Bank Bldg. Skeen Accounting Company, 111½ W. Main St. Stutts, Edward C., P.O. Box 355 Bay Minette Jones, Laurens W., 801 E. 5th St. Enterprise Cain, D. E., Jr., 104½ N. Main St. Bessemer Keyes, Jack, 720 N. 18th St. Eufaula Boyette, Richard A., Barbour St. Birmingham Hartzog, G. C., E. Broad St. Allen, Bradley, Lancaster & Company, 519 Bank for McRae, John C., Broad St. Savings Bldg. (3) Andersen, Arthur & Co., 1429 Brown-Marx Bldg. (3) Fairfield Beam, Fred A., 552 Brown-Marx Bldg. (3) - Marshall, William L., Jr., 6517 Cherokee Dr. Blankenship, Lauderdale & Blankenship, 1229 Brown- Marx Bldg. (3) Borland, W. H. and Son, 911 Comer Bldg. (3) Florence Brown, Regan & King, 14 Office Park Circle (13) Huff & Compton, 121 W. Alabama Burks, Robert E., 609 First National Bldg. (3) Jones, Henry J., 107 E. Tennessee St. Christian, Wm. J., 1820 Comer Bldg. (3) Lynch, A. McKelly, 112 S. Pine St. Dent and Company, 508 Brown-Marx Bldg. (3) McCutcheon, Thomas W., First Federal Bldg. Downs & Box, 627-37 Brown-Marx Bldg. (3) Webb, Roy, Jr., 412 S. Court St. Ebanks, J. Tim, Jr., 13 Office Park Circle (13) Whitmon and Rutledge, 213-216 First Federal Bldg. Ellis, Richard A., P.O. Box 6121 (9) Ernst & Ernst, 1300 First National Bldg. (3) Foley Evans, John E., 707-708 Farley Bldg. (3) First, Fred B., 900 S. 19th St. (5) Parker, Samuel F., Jr., 210 W. Laurel Ave. Franklin, Turner & Williams, 720 Bank for Savings Bldg. (3) Gadsden Gafford & Webb, 15 Office Park Circle (13) Abel, Burton C., 1206 Paden Dr. Goolsby & Walkley, 248 Brown-Marx Bldg. (3) Burnett & Payne, 123 N. Seventh St. Harwell, Albert L., 205 S. 32nd St. (5) Harwood, Ferd C., 628 Broad St. Haskins & Sells, Comer Bldg. (3) King, Oliver & Co., 1050 Forrest Ave. Herlong, John A., 2919 Linden Ave. (9) Morgan, Charles A., 526 Chestnut St. Herzberg, H., Jr., 1510 First National Bldg. (3) Shannon & Hall, First National Bank Bldg. James, Lee W., 952 Brown-Marx Bldg. (3) Johnson, Fred, 552 Brown-Marx Bldg. (3) Kassouf, Louis Paul, 2208 8th Ave. (5) Geneva Kirkland, Godbold & Smith, 205 S. 32nd St. (5) Strickland, M. L., 100 S. Live Oak Lapidus and Hughes, 1033 Bank for Savings Bldg. (3) Lehmann, Ullman and Barclay, 511 S. 20th St. (3) Lepp, Louis B., 1025 S. 11th Pl. (5). Guntersville Lukasik, Leo F., 1409 Brown-Marx Bldg. (3) Hyatt, C. Wade, Jr., First National Bank Bldg. Lybrand, Ross Bros. & Montgomery, First National Bldg. (3) Mackle, Eldredge & McIntosh, 316 Brown-Marx Bldg. Huntsville (3) Ernst & Ernst, 2511 S. Memorial Pkwy. McCarty, Dudley, Hopton-Jones & Sims, 430 First Reid, Self & Self, 910 Adams St. National Bldg. (3) Taylor, Snyder & Company, 2021 Clinton Ave., W. Moses, Chas H. & Son, Brown-Marx Bldg. (3) Murphy, Duval & Lamar, 3212 6th Ave., S. (5) Nichols, F. W. & Company, 1309 Bank for Savings Jasper Bldg. (3) Brotherton, Frank A., 18th St. & 3rd Ave. Peat, Marwick, Mitchell & Co., 1030 Brown-Marx Bldg. (3) Mobile Plotka, J. E. and Company, 1425 S. 21st St. (5) Brock, Sylvester W., 254 E. Irvine Rd. Putman, O. H., Jr., 606 Frank Nelson Bldg. (3) Childree, Gunn & Boggan, P.O. Box 983 Taylor, John L., Jr., 322 Brown-Marx Bldg. (3) Cooper and Winkler, 509-11 First National Annex Waldrop, William G., 500 Farley Bldg. (3) Cunningham & Greer, 1157 Spring Hill Ave. Weinberg & Ward, P.O. Box 3334A (5) Dill, Norman T. & Co., Waterman Bldg. White, S. Harold, 2118 14th Ave., S. (5) Duffee, Julian, Jr., 801 Merchants National Bank Bldg. Whiteside & Mercer, 448 Brown-Marx Bldg. (3) (3) Williams, Norman G., 519 Frank Nelson Bldg. (3) Ernst & Ernst, 803 Milner Bldg. Wirotzious, Edward C. & Company, 1023 Frank Nel­ Gay, John C., P.O. Box 679 son Bldg. (3) Godwin & Godwin, 216 St. Michael St. Hall, Joe, 504 Thornton Pl. Brewton Harold, Ralph A. & Co., 602 Waterman Bldg. McDowell, James E., 222 Belleville Ave. Harris, Talmadge E., 2151 Government St. 1 2 American Institute of Certified Public Accountants

ALABAMA (Continued)

Mobile (Continued) Opelika Hart, Kermit T., 602 First National Bank Bldg. (13) Cauley, Woodham W., Opelika National Bank Bldg. Hofheins and Trice, 504 First National Bank Annex Holliman, Lawrence & Clements, 2480 Government Ozark Blvd. Walker, Sidney H., 509 Newton Ave. Kerlin and Hair, P.O. Box 197 Mayton, James, P.O. Box 316 (3) Phenix City McCrary, Sylvia R., 267 Houston St. McKenzie and Hudson, 214 St. Michael St. Gresham, J. W., P.O. Box 62 Miller, Max E., First National Bank Annex Montiel, G. F., 303 Milner Bldg. Prattville Morrison and Smith, 905 Milner Bldg. Kirkland & Stewart, P.O. Box 446 Partridge, Thad, 311 Mohawk St. Pritchard, J. R. & Co., P.O. Box 1444 Prichard Richard, L. J. & Co., Waterman Bldg. Wood, Morris B., 72 Clark St. Schutte & Williams, Waterman Bldg. Smith, Dukes & Buckalew, 313 First National Bank Roanoke Bldg. Kirkland, Godbold & Smith, Phillips Hdwe. Bldg. Van Slyke and Redd, 452 Government St. Wallace, Frank E., 8 St. Joseph St. Scottsboro Watford, W. Hansford, 719-21 First National Bank Gant, John W., 611 E. Laurel St. Annex Wiik, Reimer & Sweet, 417-21 First National Bank Selma Annex Furniss, Carter, Vaughan & Washbum, 113 Church St. Wilson, Barfield and Company, City National Bank Montgomery Bldg. Aldridge, Borden and Jones, 312 Catoma St. Sylacauga Andrews and Johnson, 224 Bibb St. (2) Barron, Bishop N., 325 Bell Bldg. Gafford & Webb, Taylor Bldg. Campbell, William B., 24 Commerce St. (4) Talladega Crane, Jackson and Thornton, 412-422 Guarantee Sav­ ings Life Bldg. (4) Kirkland, Godbold & Smith, North St. Denio, Chas. D. and Associates, 240 Adams Ave. Tuscaloosa Diamond, Sam I., Jr., 513 Madison Ave. Allen, Ed F., Jr., P.O. Box 322 Hill and Flurry, 625 Bell Bldg. (4) Cooper, Lonnie N., P.O. Box 203 Kent & VanCleve, 566 S. Perry St. (4) Jamison, Money, McWhirter & Farmer, 2621 Broad St. Powell, John Rolfe, 507 Guaranty Savings Life Bldg. Morrison and Smith, 1814 Broad St. (4) Norton, J. R., Cotton States Bldg. Richard and Harris, P.O. Box 13 (1) Senna & Way, 2201 Eighth St. Robinett, Carl C., Jr., 718 Bell Bldg. (4) Tate, William A., 2209 - 15th St. Suydam, Glen Lee, 401-6 Hill Bldg. (4) Tidmore, Marvin O., 917 University Lane Troy, Robert E., Jr., 906 Bell Bldg. Walls, Frank P., 2108½ Sixth St. Williamson, Charles G., 902 First National Bank Bldg. (4) Tuscumbia Wilson, Barfield & Company, 317 Church St. (4) Donilon, Frank E., Jr., 107 E. Fifth St.

ALASKA

Anchorage Ehrendreich, Christian J., 520 6th St. Digerness, Yerion & Co., 201 Denali Office Bldg. Schmitz, William J., Jr., 204 National Bank of Alaska Ernst & Ernst, The Lathrop Bldg., P.O. Box 1079 Bldg. Hedla and Sherwood, 1121 4th Ave. Johnson, John M., 419 Barrow St. Ketchikan Peat, Marwick, Mitchell & Co., 736 G St. Johnson, Elmer G., P.O. Box 2700 Peterson, Lorenz & Cole, 426 Eagle St. Shuham, Walter W., P.O. Box 2489 Thorson, George H., P.O. Box 688 Fairbanks Hagelbarger & Scherer, 222 Nerland Bldg. Kodiak Kohler-Johnson & Co., Nerland Bldg. Peterson, Lorenz & Cole, 127½ Minnie St. Egan, Maurice F., Donnelley Bldg. Juneau Spenard Dyer, Robert L., 235 Front St. Lovern, R. William, 507 Northern Lights Blvd.

ARIZONA

Bisbee Douglas Cochran, Robert H., First National Bank Bldg. Haymore, Sill, Heisey & Co., 535 11th St. Buckeye Eloy Eikner, James C., P.O. Box 668 Markham, John W„ 7 N. Sunshine Blvd. Casa Grande Flagstaff Tucker, Thomas J., 711 N. Park Ave. Bolan, Roger J., 223 N. Leroux Coolidge Glendale McQuistion, George L., 250 W. Pinkley. Seely, John Whitney, 5403 W. Glendale Ave. Firm List of Members 3

ARIZONA (Continued)

Kingman Touche, Ross, Bailey & Smart, 501 Union Title Bldg. (4) Peat, Marwick, Mitchell & Co., 302 N. 4th St. Troupe, Kehoe, Whiteaker & Kent, 606 Union Title Bldg. Mesa Vallez, André N., 1807 N. Central Ave. (16) Vawter, Charles L., Jr., 2727 N. Central Ave. (4) Henry & Home, 7 W. Pepper Vogel, John L. & Co., 701 W. Woodland (7) Hutcheson and Olvis, 32 N. Hibbert St. Walker, Frank Perry, 1918 E. Washington St. (34) Sheppard, Wade & Porter, 154 N. Country Club Dr. Wilson, Charles V., 3033 N. Central Ave. (12) Woodward, Fred H., 520 Luhrs Bldg. (3) Phoenix Altschul, Julius, 841 E. Hayward (20) Prescott Andersen, Arthur & Co., 34 W. Monroe St. (3) Gray and Williams, P.O. Box 111 Blocher, Paul E., 814 E. Camelback Rd. Jones, Robert L., 1 Bashford Block Bobbitt, U. C., 520 Luhrs Bldg. (4) Price, Wayne, 110 E. Gurley Bollard, Richard D., 1426 N. 1st St. (4) Tribby, Maurice B., 219 Park Ave. Cohen, Murray, 3300 N. Central (12) Conklin, Russel, 2529 E. Indian School Rd. Conn and Candlin, 2701 N. 7th Ave. Safford Coombs, James W., 1105 Luhrs Tower (3) Bailey, Spalsbury & Rawson, 411 5th St. David, Rubenstein & Toback, 3424 N. Central Ave. Davis, Marlow D., 55 E. Thomas Rd. (12) DeMarcus, Cecil A., 507 Luhrs Bldg. Scottsdale Dennis, Parker & Schmich, 2727 N. Central Ave. (4) Anderson, Raymond A., 48 Stetson Dr. Dupree & Walmsley, 332 E. McDowell Rd. (4) Bonelli, Robert M., 7000 E. Camelback Rd. Duskin, Bernard C., 806 N. 7th Ave. (7) Driggs, K. Allan, 116 E. 1st Ave. Ernst & Ernst, 800 Union Title Bldg. (4) Haynes, Hinton W., 30 Pima Plaza Foulds, Jack E., 4208 E. Avalon (18) Licklider, Agnes, P.O. Box 623 Gallant, Farrow & Co., 3601 N. 7th Ave. (13) Strahlem, Richard E., 119 E. Papago Dr. Giffen, Hills & Carruth, 428 Security Bldg. (4) Giltner, Jack R„ 1009 N. 24th Pl. (8) Sedona Gnirk, Margaret R., 4112 N. Longview (14) Grant, Alexander & Company, 411 N. Central Ave. Skeats, Arthur E., Box 211 Green, Elmer S., 3113 N. 3rd St. (12) Greer, Richard R., 3033 N. Central Ave. Tempe Hahn, George A. & Co., 3550 N. Central Ave. (12) Lindell, John E., 6 Broadway Plaza Hall & Bower, 216 Osborn Plaza Bldg. (13) Sheppard, Wade & Porter, 726 Mill Ave. Harmon, Claud F., 834 Security Bldg. Haskins & Sells, First National Bank Bldg. Tucson Henry & Home, 222 W. Osborn Rd. (13) Bates, C. T. R., 281 N. Stone Ave. Hilkert and Pappas, 1818 E. Willetta St. (6) Bates, Robert L., 281 N. Stone Ave. Hoenes, Joerding & Roberson, 4747 N. 16th St. (16) Crable, John S., 2033 E. Grant Rd. Hogsett and Ward, 2505 E. Thomas Rd. (16) Diamos, Spirros David, 713 Phoenix Title Bldg. Jones, G. Miles, 3033 N. Central Ernst & Ernst, 800 Phoenix Title Bldg. Kamin, Michael, 444 W. Camelback Rd. (13) Goldstein, Kramer, Smith & Raby, 1000 Phoenix Title Kiviat, Samuel, 39 W. Thomas Rd. (13) Kramer, Albert J., 40 E. Thomas Rd. Bldg. Lama, Maio & Acosta, 2529 E. Indian School Rd. (16) Haney, J. William, 2206 N. Country Club Rd. Leonard, James A., 5800 N. 19th Ave. (15) Haymore, Sill, Heisey & Co., 2935 E. Broadway Leuba & Wold, 3338 N. 16th St. (16) Kaderlan, Salmon & Company, 177 N. Church Ave. Lybrand, Ross Bros. & Montgomery, 34 W. Monroe St. Lawton, Ford and Cobb, Valley National Bldg. Mackey, K. E. & Co., 37 W. Thomas Rd. (13) Meador, Monroe, 50 N. Tucson Blvd. McGee, Joseph S., 4610 N. 16th St. (16) Mindell, Robert E., 4625 E. Broadway McGrath, Gerald W., 1502 W. Osborn Rd. (15) Paul, Aaron, 266 S. Scott St. Meek and Heims, 221 E. Camelback Rd. (12) Plotkin, David, 1132 E. Broadway Merrill, Brace, 2949 W. Osborn Rd. (17) Reidy, James B., 2416 E. Broadway Mikkelson, Eugene S., 221 E. Camelback Rd. (12) Sandberg, Roy W., 2803 E. Mabel St. Morgan & Stallings, 3033 N. Central Ave. (12) Sarrels and Riordon, 1002 Valley National Bldg. (1) Munroe, Allan G., 341 E. Camelback Rd. (12) Sayre, H. A. & Company, Arizona Land Title Bldg. Murray and Murray, 534 E. Thomas Rd. (12) Thierman, Elmer M. & Co., 1064 N. Campbell Norman, Howard J., 1314 Guaranty Bank Bldg. (12) Tizzard, Roderic D., 1132 E. Broadway Peat, Marwick, Mitchell & Co., Central Plaza Office Treadaway, L. N. & Co., 149 N. Stone Ave. Bldg. Troupe, Kehoe, Whiteaker & Kent, 149 N. Stone Ave. Pogson, Peloubet & Co., 411 N. Central Ave. (4) Turigliatto, Richard J., 4435 E. Broadway Pomeroy, Beals and Co., 411 N. Central Ave. (4) Wezeiman, Norman, 5720 E. Hawthorne St. Pool, George R., 1441 E. Pierce St. (6) Price Waterhouse & Co., 222 N. Central Ave. (4) Wickenburg Racey, Laird A. & Co., 3500 N. Central Ave. Homer & Homer, P.O. Box 1107 Rhue, Robert E., 3500 N. Central Ave. (12) Robinson, C. G., 2727 N. Central Ave. (4) Winslow Rubin, Emanuel N. & Co., 2727 N. Central Ave. (4) Murray and Murray, 1021 Williamson Ave. Scudder, Lawrence & Co., 3800 N. Central Ave. (12) Segal, Ralph, 2727 N. Central Ave. (4) Yuma Sternberg & Sternberg, 2727 N. Central Ave. (4) Nebeker, John D., 223 2nd St. Stout, Patricia C., 3401 E. Thomas Rd. (18) Schwark, Paul M., 53 W. 2nd St. Sweeney, J. William, 5115 N. Central Ave. (12) Wulftange, John A., 1020 4th Ave.

ARKANSAS

Arkadelphia Brinkley Williams, Sherwin O., P.O. Box 768 Johnston, J. W., Jr., Johnston Bldg.

Benton Camden McCright, L. R., 213 Buffington Bldg. Sanders, C. D., Jr., 142 Washington St., N.W. Blytheville Evans, Joe B., 104 N. 6th St. Clarksville Johnson, Clarence E., 311 N. 2nd St. King, Kenneth, 110 S. Fulton 4 American Institute of Certified Public Accountants

ARKANSAS (Continued)

Conway Fletcher, Charles H. & Co., 217 N. Chester St. Malpica, Fred W., First National Bank Bldg. Frazee, Fox & Dodge, 701 Pyramid Life Bldg. Gaunt, E. L. & Company, 923 Pyramid Life Bldg. Godwin, M. R., 303 Fausett Plaza Bldg. Dermott Halliburton, James F., 213 Fausett Plaza Bldg. McQueen, Ralph L., 100 E. Daniels St. Hennegin, Croft & Cotham, 804 Pyramid Life Bldg. Jackson-Findley & Company, 1800 E. Roosevelt Rd. Lange, Harry A., 903 Rector Bldg. El Dorado Madigan, James & Co., Pyramid Life Bldg. Alexander, Robert L., Jr., 414 Armstrong Bldg. Maginn, Richard F. & Co., 1529 S. University Ave. Breimo, Mark, 411 First National Bank Bldg. Mapes, E. Eugene, 224 Adkins Bldg. Cook, William P., 303 First National Bank Bldg. McCright, L. R., 318 Donaghey Bldg. Golder, William W., Box 1283 Mercing, E. L., 721 Pyramid Life Bldg. Greene, Chester L., First National Bank Bldg. Peat, Marwick, Mitchell & Co., 1500 Tower Bldg. Hartje & Hartje, P.O. Box 507 Rector, George L. & Co., 1529 S. University Head, Reese C., 510-12 First National Bank Bldg. Rogers, Fred & Company, 500 Union National Bank Rorex, Robert E., 410 First National Bank Bldg. Bldg. Wadsworth, Harry, National Bank of Commerce Bldg. Walker, Douglas & Co., 115 E. Capitol Ave.

Fayetteville Magnolia Brown and Deskin, 318 W. Dickson Maguire, John, P.O. Box 457 Cook, William P., 112 E. Calhoun St. Myers, Scarbrough & Baker, 118 N. Block St. Porter, Vernon C., 213-14 McAlester Bldg. Walker, Douglas & Co., 24 N. College Ave. Marianna Forrest City Andrews, Clyde & Co., Willey Bldg. Cope, Robert L., 204 N. Washington Newport Fort Smith Godwin, Elbert E., First National Bank Bldg. Bell and Magruder, Professional Life Bldg. Bracken and Gardner, 304 Merchants Bank Bldg. North Little Rock Loss, John, 1603½ Dodson Ave. Hodge, Boyd A., 204 Salinger Bldg. McNew, Walter E., 210-212 Kelley Bldg. Scivally, Louis F., Professional Life Bldg. Swofford, J. L. & Co., 804 First National Bank Bldg. Osceola Vail, Roy P., Professional Life Bldg. Bradshaw, Erus, 111 N. Walnut St. Walker, Douglas & Co., 609 Merchants National Bank Bldg. Westphal, Robert B., 109½ N. 6th St. Paragould Schreit & Anderson, 218 W. Court St. Harrison Pine Bluff Mess, Arthur H., Coffman Bldg. Hollis and McClain, Simmons National Bldg. Newton, Truman, 803 Simmons Bldg. Hot Springs Railsback, Glenn A., 408 National Bldg. Dahlquist, Earl R., 107 Shirley Lane Reinberger, E. S., & Company, 212 National Bldg. Hudlow, Walter L., 308 Thompson Bldg. Smith, Ralph J., 617 Simmons National Bldg. Jordan, Clarence W., 1321 Central Ave. Talbot, J. H., 417 W. 6th Luebben, Keaton & Company, 224 Prospect Ave. Theis, Walter and Company, 511 Simmons National Pathmann, Fred W., 505-09' First Federal Bldg. Bldg. Russellville Jonesboro Garrett, David C., Jr., 201V* W. Main Bowdon, H. B. F., 15 McAdams Trust Bldg. Gwaltney, Carl C., 501 Citizens Bank Bldg. Johnston, Freeman & Company, 405 Citizens Bank Stuttgart Bldg. Trahin, Jean H., 106 W. 3rd St. Jones, Phil, 320½ S. Main Webb, Knox L., 216 W. Oak Ave. Texarkana Markham, A. L. & Company, 1614 State Line Ave. Little Rock Thomas and Thomas, 1202 State Line Balch, Pratt, Priddy & Co., Wallace Bldg. Brown, Russell & Company, Boyle Bldg. Brown, Russell M., 710 Pyramid Bldg. Warren Callaway, Jay C., Exchange Bldg; Milton, Charles A., Crow Clinic Bldg. Cooper, Lewis R., 203½ W. 4th St. Cullum, E. L. & Co., 604 Boyle Bldg. Dornblaser, John W., 322 Gazette Bldg. West Memphis Ellis, D. C„ Pyramid Life Bldg. Andrus, Frank W., Jr., 111 N. 7th St. Estes, C. H., 7710 Westwood Ave. Dodge, Harry F., III, Bank of West Memphis Bldg.

CALIFORNIA

Alameda Alhambra Hackleman & Larzelere, 2411 Santa Clara Ave. Brown, Lloyd and Stevenson, 15 S. Chapel Ave. Nyland, Walter, 2329 Santa Clara Ave. Cole, R. W. E. & Co., 1005 S. Garfield Ave. Suman, W. F. & Company, Times Star Bldg. Ferguson, Howard L., 924 E. Main St. Fraker, Edward R., 1005 S. Garfield Ave. Albany Gillis & Marriott, 317 W. Main St. Kerr, William A., 1223 Solano Ave. (6) Howell & Martin, 614 E. Colorado Blvd. Sullivan, Kenneth F., 1404 Solano Ave. (4) Humble, Arnold, 1154 S. Garfield Thomssen, Richard M., 1221 Solano Ave. (6) Sager, Carl C., 204 N. 2nd St. Firm List of Members 5

CALIFORNIA (Continued)

Altadena Aptel, Arthur, 250 S. Beverly Dr. Baranoff & Perelman, 215 S. LaCienega Blvd. Blaine, Arnold, 2257 N. Lake Ave. Barrios, Hilliard, Sain & Co., 315 S. Beverly Dr. Belden and Paxson, 9399 Wilshire Blvd. Al Tahoe Berke, Samuel and Company, 9350 Wilshire Blvd. Johnson, Miller and Murphy, P.O. Box 537 Berlfein, Harold M., 315 S. Beverly Dr. Berman, Abraham I., 160 S. Robertson Blvd. Anaheim Bloch, Bernard & Co., 465 S. Beverly Dr. Dunn, Marshall E., 219 S. Los Angeles St. Blum, Burt J., 292 S. LaCienega Blvd. Garrison & Stowasser, 1012 S. Los Angeles St. Bohr, Benjamin C., 292 S. LaCienega Blvd. Hadobas, Janies E., 903 W. Lincoln Bontems, James W., Jr., 430 N. Camden Dr. Hoye, Graves, Bailey and Company, 1055 N. Harbor Brandes, Ben, 404 N. Roxbury Dr. Blvd. Brown & Leifer, 8421 Wilshire Blvd. Kireliuk, William O., 847 S. Danbrook Dr. Chase, Gerald & Co., 215 S. LaCienega Blvd. Lundquist, Ralph E., 887 S. Los Angeles St. Chilkov, Samuel N., 260 S. Beverly Dr. Mayer, Garr & Company, 420 S. Euclid Ave. Cohen, Hammer, Steinberg & Co., 9033 Wilshire Blvd. Pedlar and Davis, 1009 E. Lincoln Ave. Cohen, James, 400 S. Beverly Dr. Cohen, Joseph Harris, 260 S. Beverly Dr. Antioch Courtney, Charles J., 239 S. Robertson Blvd; Davidson, Sol, 333 S. Beverly Dr. Ades, Robert E., P.O. Box 235 Davis, Sam, 215 S. LaCienega Blvd. Beede, Frank R., 113 G St. Elsfelder, Glenn W., 453 N. Rodeo Dr. Falk, Arthur T. & Co., 420 S. Beverly Dr. Apple Valley Fay, James G. & Co., 9460 Wilshire Blvd. Adamson, Warren and Company, 21959 Highway 18 Feiger, Kimmel & Lazerus, 315 S. Beverly Dr. Wright, Warren W., 106 Newton Bldg. Finkel & Company, 433 S. Beverly Dr. Finkel and Finkel, 8421 Wilshire Blvd. Arcadia Finkelman, Sol & Co., 400 S. Beverly Dr. Fleischer, Frank G., 9460 Wilshire Blvd. Bertram & Schaefer, 300 E. Foothill Blvd. Flesch, Theodore T., 307 S. Robertson Blvd. Day, James F., 2224 El Capitan Ave. Fligsten, Nathan & Co., 215 S. LaCienega Blvd. Fechtner, Harold M., 630 W. Duarte Rd. Frisbee, Ira N. & Co., 9601 Wilshire Blvd. Rizor, Leon J., 100 N. 1st Ave. George, Jack G., 111 N. LaCienega Blvd. Uehle, Frank P., 650 W. Duarte Rd. Gertz & Solomon, 8665 Wilshire Blvd. Gerver, Sherwin J., 400 S. Beverly Dr. Arcata Glick, Hyman J., 9808 Wilshire Blvd. Riewerts, Donald E., 822 G St. Gold, Mason & Wilder, 300 City National Bank Bldg. Goldweber, Elbert, 8844 W. Olympic Blvd. Artesia Gomer, Rockoff & Crammer, 315 S. Beverly Dr. Goodman and Slavin, 291 S. LaCienega Blvd. Eckles, J. Marvin & Co., 18427 Pioneer Blvd. Greenbaum, Bernard, 130 S. Robertson Blvd. Greenfield, Albert N. & Co., 151 N. San Vicente Atwater Harmatz and Hodowski, 8816 Burton Way Garner & Walstead, 1550 Winton Way Heilpern & Magasinn, 315 S. Beverly Dr. Henig, J. & Company, 493 S. Robertson Blvd. Avalon Herbert, Joseph S. & Company, 9465 Wilshire Blvd. Hock, Samuel, 9015 Wilshire Blvd. Stiritz, Harry W., Jr., P.O. Box 1534 Hodge, Robert, 205 S. Beverly Dr. Hogan, Kenneth C., 509 S. Beverly Dr. Azusa Holt, Ralph, 214 N. Canon Dr. Holmgren and Sawyer, 424 E. Foothill Blvd. Kahan, Seltzer and Eckstein, 9025 Wilshire Blvd. Kain, James A., 13886 Mulholland Dr. Bakersfield Kardell, Jerome, 8665 Wilshire Blvd. Kawin, Morris, 9171 Wilshire Blvd Bradford, Stark and McGee, 506 Haberfelde Bldg. Kellogg & Andelson, 292 S. LaCienega Blvd. Cassady, Eugene F., 1516 California Ave. Kelman, Orville & Co., 8530 Wilshtre Blvd. Clifton, Harold F., 501 S. Chester Ave. Kerstein & Sobelman, 160 S. Robertson Blvd. Daniells, Noel E., 345 Sill Bldg. Koffman and Schiff, 9171 Wilshire Blvd. Hufford, Arthur R., 320 Sill Bldg. Korney, Michael Stanley, 9024 Olympic Blvd. Kniffen, Richard L., 524 Chester Ave. Kramer, E. H. & Co., 8421 Wilshire Blvd. McCown Brothers, 254 Haberfelde Bldg. Kurtzman, Alvin Moe, 315 S. Beverly Dr. McCown, Jim, 302 Haberfelde Bldg. Lappen & Spilberg, 9465 Wilshire Blvd. McWhorter, John T., 1409 17th St. LaRue, Charles O., 232 N. Canon Dr. Mickey and Reischman, 1017 Chester Ave. Laurie, Norton R., 292 S. LaCienega Blvd. Moore, Francis A., Jr., 1107 Truxtun Ave. Lauter, Gaynor & Edison, 433 S. Beverly Dr. Scarberry, H. Wendell, 1603 California Ave. Lebe, Bernard, 9250 Wilshire Blvd. Smeck, Emery J., 1222 Chester Ave. Lefkowitz, Julius and Company, 9171 Wilshire Blvd. Wright & Wright, 211 Moronet Bldg. Leonard, David S., 292 S. LaCienega Blvd. Levenson, Norman, 315 S. Beverly Dr. Banning Lever, Anker and Associates, 9201 Wilshire Blvd. Rowley, Theodore W„ 38 W. Williams Litz, Irving M. & Co., 8906 W. Olympic Blvd. Lund, Bernard J., 9024 W. Olympic Blvd Barstow Moore, A. W. & Co., 9424 Dayton Way Moss, Robert M., 232 N. Canon Dr Ford, Durban G., 326 S. 2nd St Moudary, Margaret J., 9301 Wilshire Blvd. Namson, Charles, 120 El Camino Dr. Bellflower Perry & Neidorf, 315 S. Beverly Dr. Beaver-Menkes & Co., 9832 E. Belmont Ave. Phillips, Robinson & Company/ 226 S. Beverly Dr. Frazer and Torbet, 10358 Artesia St. Pilger, Louis S. and Company, 9301 Wilshire Blvd. Jackson, David L., 9438 E. Artesia Blvd. Pinta, Jack, 9301 Wilshire Blvd. Pop, Samuel & Co., 420 S. Beverly Dr. Berkeley Portnoy, Gerald M., 8907 Wilshire Blvd. Price Waterhouse & Co., 404 N. Roxbury Dr. Arding, Arthur J., Jr., 504 Bank of America Bldg. Primoff, Freedman & Company, 9350 Wilshire Blvd. Bartlett, Eugene, 504 Bank of America Bldg. (4) Pritkin, Finkel & Company, 433 S. Beverly Dr. Bock, Charles K. & Co., 2855 Telegraph Ave. (5) Puder & Puder, 9470 Santa Monica Blvd. Byers, Gordon L., 2043 Francisco St. (9) Rabin and Glass, 215 S. LaCienega Blvd. Green, McMahon & McCarroll, 1930 Shattuck Ave. (4) Reznick, Maurice A., 9171 Wilshire Blvd. Laborde & Hoover, 2020 Milvia St. (4) Roberts, Sidney J„ 493 S. Robertson Blvd. Pearson, Theodore I., 2020 Milvia St. (4) Robinson & Rootenberg, 202 N. Canon Dr. Roseman and Stem, 9350 Wilshire Blvd. Beverly Hills Rubin, Harold, 9024 Olympic Blvd. Abrams, Charles R., Jr., 1155 Angelo Dr. Rubins, Rosman and Botak, 8665 Wilshire Blvd. Alexander, Maitland H., 170 S. Beverly Dr. Sanders, Charles M., 420 S. Beverly Dr. Aminoff, Gary Alan, 9399 Wilshire Blvd. Schachter, Irving G., 373 S. Robertson Blvd. 6 American Institute of Certified Public Accountants

CALIFORNIA (Continued)

Beverly Hills (Continued) Chula Vista Schultz & Wasserman, 118 S. Beverly Dr. Bullen & Pappas, 271 Landis Ave. Scott, Henry L., 9250 Wilshire Blvd. Seidman & Seidman, 404 N. Roxbury Dr. Claremont Seiff, Max and Associates, 447 S. Robertson Blvd. Gibbs, George, 212 Yale Ave. Selig, James M., 8913 Olympic Blvd. Sereb, Jacob S., 139 S. Beverly Dr. Coalinga Serlin, Henry, 9201 Wilshire Blvd. Sheinart, David, 8844 W. Olympic Blvd. Gordon & Opper, 270 N. 5th St. Shewalter, Robert F. & Co., 9885 Charleville Blvd. Sills, Irvin, 434 N. Rodeo Dr. Colma Sokol, William H., 9350 Wilshire Blvd. Reppas & Bradshaw, 255 D St. Stein & Stein, 218 N. Canon Dr. Steres, Brown, Alpert & Kraft, 8530 Wilshire Blvd. Colton Stern, David K., 400 S. Beverly Dr. Stotsenberg, Edward G., 9418 Wilshire Blvd. Osheroff & Fess, 655 N. 8th St. Strin, Silver and Pecora, 9025 Wilshire Blvd. Tejada, Joseph G., 201 Lasky Dr. Compton Temkin, Ziskin, Kahn & Matzner, 9465 Wilshire Blvd. Little, R. T. & Co., 931 E. Rosecrans Trust, Irwin L., 292 S. LaCienega Blvd. Seaman, B. W. C. Company, 1615 E. Compton Blvd. Wain, Philip & Company, 8907 Wilshire Blvd. White and Steichen, 4267 E. Compton Blvd. Ward, Owen J., 361 N. Canon Weissbrod, Israel, 315 S. Beverly Dr. Concord Wicks, Robert, 170 N. Robertson Blvd. Widmar, Charles C., 2016 Coldwater Canyon Dr. Cowden and Koskinen, 1970 Sunset Ave. Winkler, Paul M., 8665 Wilshire Blvd. Maly, Charles W., 2751 Concord Blvd. Wolfson, Weiner & Co., 230 S. Robertson Blvd. Woods, Floyd E., 160 S. Robertson Blvd. Corona Zivetz, Harold J. and Company, 433 S. Beverly Dr. Board, John W., Corona Theatre Bldg. Sheppard, Howard Reece, 106 E. 6th St. Brawley Foss and Simpson, 108 S. Plaza Coronado Ulloa, Wake & Corning, 229 Main St. Albright, Walter S., Bank of America Bldg.

Brea Costa Mesa Anderson, David R. T., 335 S. Brea Blvd. Brantley, Oldmen & Co., 766 W. 19th St. Cringle and Swift, 1828 Fullerton Ave. Buellton Teasley, Austin I., P.O. Box 202 Covina Cardwell, Harvey, 142 W. San Bernardino Mock, R. D., 952 Calmgrove Ave. Buena Park Rulofson and Muir, 109 E. Badillo St. Alexander, Emil P., 6335 Beach Blvd. Schultz, Arthur B. & Company, 281 E. Workman Ave.

Burbank Crescent City Fine, Heller and Company, 898 N. Hollywood Way Lavette, John L., 384 G St. Fine, Lawrence N., 898 N. Hollywood Way Moonie, David L. & Co., 337 H St. Gelber and Liboff, 99 E. Magnolia Blvd. Holland, Robert E., Box 892 Lambert, Paul H., 99 E. Magnolia Blvd. Culver City Spoor, R. D., 3113C Magnolia Blvd. Burke, Harry L., 10628 Venice Blvd. Testa, Joseph, 1811 N. Pepper St. Sternbach, Julian M., 4805 S. Slauson Ave. Vine, David S., 3607 Magnolia Blvd. Wayne, Byron J., 10756 Washington Blvd. Weber, Sherman S. & Co., 11180 Orville St. Burlingame Bitter, Francis A., 1515 Trousdale Dr. ' Cupertino Burrows and Wilson, 1243 Broadway Banks, John L., P.O. Box 466 Champlin and Company, 1813 El Camino Real Novak, Alexander William, 10930 N. Highway 9 Hartmann & Koonce, 205 Park Rd. Klimen, Alex F., 2301 Valdivia Way Daly City Griffiths, John W., 463 Southgate Ave. Calistoga Menzel, Elfreda J., 375 S. Mayfair Ave. Seiberlich, G. J. and A. J., 1362 Lincoln Ave. Davis Canoga Park Currier, F. S., 232 2nd St. Hammar and Baker, 7143 Owensmouth Ave. Marley, Ronald B., 23739 Kittridge St. Delano Wolf, Lawrence A., 20944 Sherman Way McClain & Company, 925 13th Ave. Carlsbad Dos Palos Gaiser, James M., 2965 Roosevelt St. Ehrman, Peter A., 1625 Center Carmel Ruster, John J., Patterson Bldg. Downey Baker, Warren H., 11017 S. Paramount Blvd. Hutchinson, Charles R., 10247 S. Paramount Blvd. Castro Valley Rose, W. Henry, 10612G Paramount Blvd. Oinonen, Arnold & Co., 3137 Castro Valley Blvd. Roth, William N., 10727 S. Paramount Blvd. Park, W. Dean & Company, 19036 Center St. Ruffner, W. E., 9603 Paramount Blvd. Chico El Cajon Anderson, Bishop & Co., 1358 Longfellow Ave. Bennett, Albert H., 721 Murray Dr. Cunkle, I., 443 Salem St. Eggert and Baughman, 121 W. Lexington St. Johnson, Miller and Powers, 1356 Mangrove Ave. Merrill, Eugene R., 136 E. Cypress Ave. Matson and Isom, 1342 The Esplanade Parks, Arthur W., 130 Rea St. Mulkey, Floyd J., 544 Broadway Peat, Marwick, Mitchell & Co., 498 N. Magnolia Ave. Sheldon and Parker, 905 Wall St. Priestley, Phillip A., 413 S. Magnolia Ave. Firm List of Members 7

CALIFORNIA (Continued)

El Centro Torigian, Milton, 306 Crocker-Anglo Bank Bldg. (21) Campbell, Ryan & Co., 380 N. 8th St. Towne, Wayne H., Security Bank Bldg. Foss and Simpson, 656 State Willeford, Levey & Company, 1606 E. Shields Ave. French, R. Rockwell, 204 Professional Bldg. (4) Hutchinson and Bloodgood, 142 S. 6th St. Ulloa, Wake & Corning, 658 Main St. Fullerton Engberson, Merle, 137 E. Glenwood Ave. El Cerrito Fahey, Joseph L., 120 Miramonte Dr. Donahue, Edwin J., 902 Kearney St. Hoerner, William F., 1645 W. Valencia Dr. Kramer, Sorkin & Wallace, 2310 W. Commonwealth Hirano & Hirose, 222 Professional Bldg. Ave. Skidmore, Clel A., 1524 W. Commonwealth Ave. El Monte Vaile, Henley & Company, 2545 E. Chapman Ave. Masters, William R., 11350 E. Valley Blvd. Williams, E. H. & Co., 616 W. Commonwealth Ave. Turrill, Curtis F., 3225 Tyler Ave. Garberville Encino Moonie, David L. & Co., 444 Church St. Adney, Helen L., 16000 Ventura Blvd. Hackley, Bart M., 17071 Ventura Blvd. Gardena Hammar and Baker, 17000 Ventura Blvd. Kaji, Okuma, Hanaoka & Co., 15112½ S. Western Lafrentz, F. W. & Co., 17000 Ventura Blvd. Ave. Silverton, Ronald Robert, 17133 Albers St. Van Oppen & Co., 15305 S. Normandie Thompson, John Thomas, 17071 Ventura Blvd. Varon, Joe N., 14922 S. Parron Ave. Wolcott, William L., 17057 Ventura Blvd. Garden Grove Escondido Bloom, Roy Nelson, 12550 Brookhurst, St. B. Freeman, Clyde Newell, Jr., 242 E. 3rd Ave. Gardner, G. F. L., 9419 Chapman Ave. Malkind, John J. & Co., 411 S. Juniper Hardy, Williams & Co., 9596 Garden Grove Blvd.

Eureka Gilroy Brown & Storre, 125 Edgewood Rd. Peterson, Kazanjian & Co., 394 N. Eigleberry Feely, Glenn D., 507 F St. Moonie, David L. & Co., 219 5th St. Glendale Ness, Charles, 507 F St. Acheson, John, 2955 Hermosita Dr. (8) Smith, Richard T., 1611 Eye St. Bruns, GeorgeT., 110 W. Broadway (4) Snyder, Orville L., 732 5th St. Corcoran, James W., 336 N. Central Ave. (3) Young, Arthur & Company, 630 H St. Galletly, R. J., 401 N. Brand Blvd. (3) Hoekstra, Richard C., 416 N. Glendale Ave. (6) Exeter Hohly, Robert & Co., 604 S. Glendale Ave. (5) Hutchinson and Bloodgood, 518 Security Bldg. (3) Meeker, M. Freedom, P.O. Box 211 Pike, Marion A., 2055 Chilton Dr. (1) Roks, Selma A., 1437 Belleau Rd. (6) Fairfield Russ, York & Galloway, 401 N. Brand Blvd. (3) Johnson, Miller & Anderson, 323 Texas St. Walker, William Leonard, 522 Kenneth Rd. (2) Smith & Droast, 719 Jefferson St. Glendora Fontana Hupp and Company, 112 W. Bennett Schuetz and Mellon, 16850 Seville Ave. Granada Hills Fort Bragg Feldman, Robert L., 17715 Chatsworth St. Handelin, Ernest, 300 N. Harrison St. Silver, Irwin George, 16655 Tuba Grass Valley Fortuna Brunker, Weston W., P.O. Box 1014 Lucas, Eugene B. & Co., 1338 Main St. Dodini, Herbert C., 123 Bank St. Stewart & Rodrigue, 927 Main St. Hartman, David, 216 W. Main St. Moseley, Eunice, Rte. 1, Box 655 Fremont Flegal, Carl W. and Company, 4064 Bonde Way Hanford Brown, Harold A., 316 N. Irwin St. Fresno Wiltshire, Raymond E., Jr., 315 N. Douty St. Beeton, Frank A., 3915 E. Olive Ave. (2) Bozarth & Mott, 2924 N. Blackstone Ave. (3) Hawthorne Bradford, Stark and McGee, 518 T. W. Patterson Bldg. Friedman and Rheingold, 114 N. Hawthorne Blvd. (21) Frye & Coe, 202 N. Hawthorne Blvd. Byrd, Richard, 422A N. Broadway Cadwallader, J. M. & Co., 815 Security Bank Bldg. Hayward Daniel, Dale W., 531 Abby (1) Anderson, Ralph H., 22525 Charlene Way DeMera & DeMera, 927 N. Fulton St. (4) Beeman, Dean T., 225 W. Winton Ave. Frederick, Ralph E., 830 Van Ness (21) Hansen & Madrid, 1079 B St. Giffen, Hills & Carruth, Bank of America Bldg. (21) Maltzman, Brethauer and Greene, 24556 Hesperian Goya, Y. Hiram, 308 Rowell Bldg. (21) Blvd. Guntner, LeRoy H. & Company, 1295 Wishon Ave. (4) Stott and Maisel, 1331 B St. Johnson, Harlan L., 5160 N. Palm Karp, Floyd, 830 Van Ness (4) Hemet Lewis, Sheldon P. & Co., Crocker-Anglo Bank Bldg. Cox and Battey, 111 N. Harvard (21) Sharp, B. R. and Company, 108 S. Harvard St. Lips, Miksch and Chessman, 3253 Diana St. (3) Martin, Lawrence J., 450 Blackstone Ave. (1) Hermosa Beach McCallum, James B., 1330 L St. (21) Meyers, Robert H., 1310 Security Bank Bldg. (21) Bruce, Robert E., 1233 Hermosa Ave. Roberson, Martin & Co., 2210 San Joaquin St. (21) Sanfillipo, Arthur R. and Co., 2922 N. Blackstone (3) Hollywood Simonian, Gary C., 720 Helm Bldg. (21) Allen & Perrin, 1741 Ivar Ave. (28) Sims, Stoughton & Den Hartog, 1841 Fulton St. (21) Asbury, Elgin E., 1741 N. Ivar Ave. (28) Strohm, Gerald, 506 Rowell Bldg. (21) Borsook, Ben, 1741 Ivar Ave. (28) TakikawaJ Tony Yoshiharu, 3221A E. Mayfair Blvd. Deutsch, Lurena Woods, 7163 Macapa Dr. (28) (3) Frag, Hoar, Schultz & Co., 6772 Hollywood Blvd. (28) 8 American Institute of Certified Public Accountants

CALIFORNIA (Continued)

Hollywood ( Continued) Lodi Getz, Clifford M., 6671 Sunset Blvd. (28) Kidd, Robert E., 315 W. Pine St. Glusman, Leonard, 1741 Ivar Ave. (28) Lindner & Bowman, 330 W. Lodi Ave. Hershberg and Tabor, 1619 N. Cherokee Ave. (28) Lyman and Keister, 115 W. Walnut St. Howard & Schluter, 6320 Yucca St. (28) Rue, Snell, Hutchison & Co., 405 W. Pine St. Kahn, Maurice M. and Company, 6381 Hollywood Blvd. (28) Lompoc Mehlworm, Ralph, 6362 Hollywood Blvd. (28) Schmid, Jordan & Co., 211 N. H St. Minter, Herman G., 1741 N. Ivar Ave. (28) Whitely, W. E. & Co., 535 N. H St. Ostrove, David, 1725 Ivar Ave. (28) Richey, Sylvester E., 1605 N. LaBrea Ave. (28) Long Beach Risheberger, J. Herbert, 6331 Hollywood Blvd. (28) Scott, Walter R., 6425 Hollywood Blvd. (28) Berg, Wallace G., 822 W. Willow St. (6) Seidel, Donald J., 2786 Hollyridge Dr. (28) Brewer, Lloyd H., 616 E. San Antonio Dr. (7) Stein, Samuel W., 6362 Hollywood Blvd. (28) Dyck, Bunch and Company, 3712-C Atlantic Ave. (7) Stober and Ramin, 1725 Ivar Ave. (28) Formby & Kergan, I860 E. 4th St. (12) Wiles, Harry, 6362 Hollywood Blvd. (28) Frisbee, Ira N. & Co., 100 Long Beach Blvd. (2) Zucker, Seymour, 1560 N. LaBrea Ave. (28) Garr, George & Associates, 4014 Long Beach Blvd. (7) Gibb, Edgar W., 110 W. Ocean Blvd. (2) Guder, Russell & Co., 4252 Atlantic Ave. (7) Holtville Hallstein, Keeley & Associates, 944 Pacific Ave. (13) French, R. Rockwell, 115 W. 6th St. Hauck, White & Rastello, 711 Security Bldg. (2) Hayes, Harry W., 614 Ocean Center Bldg. (2) Huntington Park King, Hall, Tollefson, 3811 Long Beach Blvd. (7) Matson, J. E., 4134 Atlantic Ave. (7) Wachbrit, Edward, 2810 E. Gage Ave. McKenna and Olson, 3837 Long Beach Blvd. (7) Murphy and Buss, 4008 Orange Ave. (7) Indio Nelson & Griffith, 320 Pine Ave. (2) Ulloa, Wake & Corning, 45-601 Oasis St. Orrick, Lector E., 821 Pacific Ave. (13) Ratner, Howard, 6435 E. Spring St. (8) Inglewood Richmond and Richmond, 3815 Atlantic Ave. (7) Alexander & Hayes, 125 W. Regent St. Robbins and Lake, 110 W. Ocean Blvd. (2) Harris, Leonard H., 314 E. Hillcrest Blvd. Robinson, Weinberger & Co., 853 Atlantic Ave. (13) Le Dean, Delos E., 3141 W. Century Blvd. Smith and Glenn, 306 Elm Ave. (12) Mallos, C. Thomas, 1626 Centinela Ave. Swart, Chester A., 2020 Atlantic Ave. (6) McDonough & Oughton, 2930 W. Imperial Ave. Wardenburg, Marincovich & Co., 920 Atlantic Ave. Omlor, Louis E., 617 W. Fairview Blvd. (3) Wenzell, William W., 522 Locust Ave. (12) Savoian, Harry, 8611 Crenshaw Blvd. (4) Windes, McClaughry & Co., 323 Security Bldg. (2) La Canada Los Altos Kisner, George R., 1403 Foothill Blvd. Ross, Glenn J., 900 N. San Antonio Rd. Purves & Hendrickson, 430B Foothill Blvd. Lafayette Los Angeles Abrams, Norman W., 6399 Wilshire Blvd. (48) Greer, Howard C., 3193 Lucas Circle Ackerman, Richard W., 11600 Wilshire Blvd. (25) White, Stanford W., 3501 Mt. Diablo Blvd. Adamson, Warren and Company, 210 W. 7th St. (14) Alder, Genser & Hasson, 10920 Wilshire Blvd. (24) Laguna Beach Alford, Harold E., 617 S. Olive St. (14) Busby, Harry G., 809 Emerald Bay Allen, Horace H., 5321 Inadale Ave. (43) Andersen, Arthur & Co., 1320 W. 3rd St. (17) La Habra Anderson, Gursky & MacCallum, 9553 W. Pico Blvd. (35) Blair, John B., 840 N. Idaho St. Anderson, Raymond, 672 S. Lafayette Park Pl. (57) Mulrooney, Gormley & Company, 334 E. Central Ave. Arbogast, Sales & Andrew, 219 W. 7th St. (14) Arnold & Adams, 3424 Wilshire Blvd. (5) La Jolla Aronson, Hillel S., 9570 W. Pico Blvd. (35) Brown, Philip W., 920 Kline St. Asimow, William E., 1725 N. Ivar Ave. (28) Chodd, Ray A., 1054 Havenhurst Dr. Atwell, J. C. & Co., 4055 Wilshire Blvd. (5) Johnson, Parley Jay, 7713 Herschel Ave. Barak and Richter, 332 S. LaBrea Ave. (36) Peterson, George A. & Co., 7816 Ivanhoe Ave. Barlow, William L., 742 S. Hill St. (14) Sherlock & Soule, 7861 Herschel Ave. Barr, John B., 362 N. Rexford Dr. Bay & Bay, 6363 Wilshire Blvd. (48) La Mesa Bay, Sheldon J., 6363 Wilshire Blvd. (48) Asay, Clifford H., Jr., 4690 Nebo Dr. Becker, Arthur, 6363 Wilshire Blvd. (48) Eggert and Baughman, 8905 La Mesa Blvd. Belinkoff and Company, 636 N. LaBrea Ave. (36) Stumbaugh & Christensen, 7720 University Ave. Berg, Albert, 6399 Wilshire Blvd. (48) Von Hegerhorst, Geerd, P.O. Box 396 Berger, William F., 315 W. 9th St. (15) Berk, Alper & Feytel, 610 S. Harvard Blvd. (5) Berlad, Herman, 444 N. LaBrea Ave. (36) Lancaster Berlin, Lawrence M., 3036 Beverly Blvd. (57) Heenan, Brien S. A., 46205 N. Division St. Bisgeier, Breslauer & Co., 9134 Sunset Blvd. (69) Parr, Fred A. & Co., 44262 N. Division St. Black, Alex, 9763 W. Pico Blvd. (35) Robinson, R. A. .& Company, 1316 W. Ave. J Blanton, Johnson & Franklin, 1709 W. 8th St. (17) Street, Robert L., 44262 N. Division St. Blech, Arthur, 7461 Beverly Blvd. (36) Bloch, Slone & Co., 3030 Temple St. (26) Lapuente Bodenheimer, Fred S. and Co., 8230 Beverly Blvd. (48) Lauritzen, Orson W., 15544 Lujon St. Bodo, Clarence H., 1246 S. LaCienega Blvd. (35) Borenstein, Joseph & Co., 8721 Sunset Blvd. Larkspur Bratton, Bertrand B., 1105 E. Vernon Ave. (11) Bray & Cunning, 3858 W. Santa Barbara Ave. (8) Wikel, Peter James, 555 Magnolia Ave. Brent, Robert L., 1090 S. LaBrea Ave. (19) Breskin and Breskin, 2047 W. Manchester Ave. (47) Lemon Grove Brotemarkle, George S., 417 S. Hill St. (13) Sandman, Jay B. & Co., 7898 Broadway Brown, Cochran & Rodgers, 2809 W. Vernon Ave. (8) Brown, William E., 10889 Wilshire Blvd. (24) Lindsay Bryant, E. F., 412 W. 6th St. (14) Bundy, Harry, 215 W. 7th St. (14) Gisvold, Harold A., 234 E. Honolulu Campbell, Widmann & Co., 219 W. 7th St. (14) Jenvey & Jenvey, P.O. Box 527 Cannon, Roger W., Jr., 1722 Westwood Blvd. (24) Sheklian, N. N., 334 Valencia Cantor & Glassman, 5979 W. 3rd St. (36) Carlin, Loft & Klein, 8255 Sunset Blvd. (46) Livermore Carman, Pedersen and Company, 1303 Wilshire Blvd. Atkinson, Lee, Fanelli & Co., 2109 4th St. (17) Firm List of Members 9

CALIFORNIA (Continued)

Los Angeles (Continued) Hershberg and Tabor, 1619 N. Cherokee Ave. (28) Herzog, N. H. & Company, 8430 Santa Monica Blvd. Caster and Maginnis, 714 W. Olympic Blvd. (15) (69) Chaney, H. K., 520 W. 7th St. Heyman, Herbert and Co., 205 S. Western Ave. (4) Channon, Freedkin & Co., 1125 W. 6th St. Higa, Robert K., 768 Wall St, (14) Clark, Perry T., 12041 Wilshire Blvd. (25) Hole, L. V., 1231 Carmona Ave. (19) Cobun, Baldwin & Vilmure, 315 W. 9th St. (15) Homes & Davis, 3670 Wilshire Blvd. (5) Cochran, J. William, 649 S. Olive St. (14) Hood, Richard A., 2627 Saxon Dr. (65) Collins, William D„ 1947 W. Adams Blvd. (18) Horwath & Horwath, 417 S. Hill St. (13) Cone, C. Burton, 2700 W. 3rd St. (57) Hwang, Henry Y., 510 S. Spring St. (13) Cowan & Schuster, 10520 Magnolia Blvd. Hymes, Bennett J., 12431 Oxnard St. Cree Brothers, 6509 S. Western Ave. (47) Iino, Sho, 2216 S. Broadway (7) Danziger, Joseph, 7461 Beverly Blvd. (36) Inselbuch, Simon, 9056 Santa Monica Blvd. (69) Decker & Campbell, 1220 Wilshire Blvd. (17) Isham, Pearl M., 5372 Poplar Blvd. (32) Decker, Joseph, 6515 Sunset Blvd. (28) Jeffrey, Phillips and Co., 1850 Westwood Blvd. (25) Dell, Julius, 4055 Wilshire Blvd. (5) Johns, Harold C., 1467 Echo Park Ave. (26) Dellis, David C., 319 S. Spring St. (13) Johnson and Bjornlie, 5455 Wilshire Blvd. (36) Deutsch and Linderman, 8015 Beverly Blvd. (48) Johnson & Harband, 1434 Westwood Blvd. (24) Devlin, Thomas F., 6118 Keniston Ave. (43) Jones, Heaume & Simpson, 3325 Wilshire Blvd. (5) Donner & Weinstein, 5300 Santa Monica Blvd. (29) Joseph and Friedman, 3460 Wilshire Blvd. (5) Du Brow, Maurice A., 331 N. Martel Ave. (36) Kabaker and Macofsky, 9570 W. Pico Blvd. (35) Edling, Anawalt & Matsen, 510 S. Spring St. (13) Kaplan and Sherman, 2432 S. Figueroa St. (7) Efron, Jacob G. & Associates, 4100 City Terrace Dr. Karagozian, Albert, 10889 Wilshire Blvd. (24) (63) Katz, Seymour, 1418 N. Highland Ave. (28) Ernst & Ernst, 615 S. Flower St. (17) Keleman, Myer, 9526 W. Pico Blvd. (35) Espinoza & Ragland, 403 W. 8th St. (14) Kelson, Jack, 727 W. 7th St. (17) Faoro, Ward A., 730 S. Western Ave. (5) Kendall, J. A. & Co., 5225 Wilshire Blvd. (36) Feinblum, William, 8105 W. 3rd St. (48) Kent, Richard Harold, 9560 W. Pico Blvd. (35) Felsen and Kustin, 8271 Melrose Ave. (46) Kessel, Albert J., 3870 Crenshaw Blvd. (8) Fink, Eugene D., 1135 S. Beverly Dr. (35) Kibbee, Peterson & Co., 839 N. Highland Ave. (38) Finkel, J. William, 3850 W. Santa Barbara Ave. (8) Kipnis, Mike, 8512 Whitworth Dr. (35) Fischer, Harry C. & Co., 1515 N. Vermont Ave. (27) Kiyomura, Tadashi, 153 S. Vermont Ave. (4) Fluster, Harold, 8640 W. 3rd St. (48) Knox, Leslie B., 610 S. Broadway (14) Foonberg, Maurice, 6535 Wilshire Blvd. (48) Knutson, Ellsworth D., 900 Wilshire Blvd. (17) Forbes, John F. & Company, 523 W. 6th St. (14) Kodama, Y. George, 5300 Santa Monica Blvd. (29) Fralic and Waegele, 1901 W. 8th St. (57) Kotkin, Bernard & Company, 2999 W. 6th St. (5) Frazer and Torbet, 520 W. 7th St. (14) Krems, Bernard, 1223 S. LaBrea Ave. (19) Freedland, Samuel, 8150 Beverly Blvd. (48) Kruse, H. M. & Co., 5371 Wilshire Blvd. (36) Freedman, London and Company, 8430 Santa Monica Kuhn, Paver & Co., 8615 W. Pico Blvd. (35) Blvd. (69) Lafrentz, F. W. & Co., 510 S. Spring St. (13) Lamb, John R., 1093 Broxton Ave. (24) Freeman, Buchalter & Co., 8222 W. 3rd St. (48) Lampe, Erwin, 886 S. Bronson Ave. (5) Friedman, Blumenfeld, Weiser & Co., 6505 Wilshire Lampert, Auerbach & Rosenthal, 1833 W. 8th St. (57) Blvd. (48) Landman, Alvin, 1647 N. LaBrea (28) Friedman, Lobe & Block, 5225 Wilshire Blvd. (36) Larson, Loyd C., 8600 Melrose Ave. (69) Frug, Hoar, Schultz & Co., 6772 Hollywood Blvd. (28) Lederman, Ronald, 1532 S. Beverly Dr. (35) Fuhler & Baker, 8230 Beverly Blvd. (48) LeDeuc, Albert L., 650 S. Grand Ave. (17) Ganes, Arnold M., 8400 Sunset Blvd. (46) Lee, Sheridan & Co., 1541 Wilshire Blvd. (17) Gerwin, Ostrow & Company, 760 N. LaCienega Blvd. Leibowitz, J. & Co., 416 W. 8th St. (14) (69) Lerer, Abrams & Co., 3670 Wilshire Blvd. (5) Gilbert, Paul N. & Company, 5979 W. 3rd St. (36) Leventhal, Kenneth & Company, 10835 Santa Monica Gill, Maree, 2518 W. Olympic Blvd. (6) Blvd. (25) Gindoff & Swartz, 5858 Wilshire Blvd. (36) Levy & Silverman, 511 N. LaCienega Blvd. (48) Gittelman & Obedowski, 6303 Wilshire Blvd. (48) Lew, Billy W., 1057 S. San Pedro St. (15) Gittler, S. J. & Associates, 1633 Westwood Blvd. (24) Lewis, M. E., 1151 S. Broadway (15) Glass, Jerrold A., 2200 Marengo St. (33.) Lewis & Tomaso, 1709 W. 8th St .(17) Goff, Lehmann & Stone, 5455 Wilshire Blvd. (36) Linnell & Company, 7862 S. Western Ave. (47) Gold, Eisenberg & Co., 9570 W. Pico Blvd. (35) Lipscomb, Hahn & Brown, 4606 Hollywood Blvd. (27) Goldberg, Marshall, Lamm & Co., 8105 W. 3rd St. London, Weil & Co., 122 S. Robertson Blvd. (48) (48) Loomis, McCallum & Company, 412 W. 6th St. (14) Goldman, Gideon, 6239 Wilshire Blvd. (48) Lybrand, Ross Bros. & Montgomery, 548 S. Spring Goldsmith, James K., 368 N. LaCienega Blvd. (48) St. (13) Goode, Jane E., 7038 Los Tilos Rd. (28) Lynn, Martin, 8255 Sunset Blvd. (46) Goolin, Alexander N., 6777 Hollywood Blvd. (28) Lyons, Bandel & Bryant, 650 S. Grand Ave. Gottfried, George J., 9107 Beverly Blvd. (48) Macintyre, Donald S., 1010 Wilshire Blvd. (17) Grainger, Stanley H., 6363 Wilshire Blvd. (48) MacReynolds, Robert L. & Co., 1541 Wilshire Blvd. Grant, Alexander & Company, 1541 Wilshire Blvd. (17) (17) Main and Company, 1260 Roosevelt Bldg. (17) Green, Arthur C. & Co., 5455 Wilshire Blvd. (36) Malin, William S., 639 S. Spring St .(14) Greenfield, David, 6399 Wilshire Blvd. (48) Mandelbaum, Leonard M., 721 N. LaBrea Ave. (38) Greenfield, J. Arthur & Co., 453 S. Spring St. (13) Marshall, Byrne & Co., 9021 Melrose Ave. (69) Greenstein, Jerald, 14011 Ventura Blvd. Maruyama, Kiyoshi, 318½ E. 1st St. (12) Grey, Bregman and Company, 122 S. Robertson Blvd. Mason, Herbert L., 6671 Sunset Blvd. (28) (48) Masters, Kireliuk & Co., 411 W. 5th St. (13) Grossman, Wm. A., 10301 Viretta Lane (24) Mattison, Thomas & Lockett, 650 S. Spring St. (14) Grover, Weinstein and Co., 6363 Wilshire Blvd. (48) 210 W. 7th St. (14) Grue, Robert I., 2224 W. Olympic Blvd. (6) McClure and Lilly, 639 S. Spring St. (14) Gumbiner, Savett & Associates, 7731 Santa Monica McDavid, Robert E., 617 S. Olive St. (14) Blvd. (24) McGee, John Macomber, Jr., 500 S. Lucas Ave. (17) Hacker, Rammell and Company, 5253 E. Beverly Blvd. McKeehan & Lizzi, 1830 W. 8th St. (57) (22) McMilan, Zelva A., 711 S. Vermont Ave. (5) Hall, Marshall Davis, 900 Wilshire Blvd. (17) Memory, Good & Company, 416 W. 8th St. (14) Hallowell, Galand E., 3932 Wilshire Blvd. (5) Mennillo, Arnold E., 6331 Hollywood Blvd. (28) Hamma and Nelson, 448 S. Hill St. (13) Meyer & Centofante, 8939 S. Sepulveda Blvd. (45) Hankin, Harry G. L., 6434 Wilshire Blvd. (48) Miller, Arnold G., 8430 Santa Monica Blvd. (46) Harker, William C., 510 S. Spring St. (13) Miller and Co., 5615 W. Pico Blvd. (19) Hartman, Geo. O. and Company, 453 S. Spring St. Miller, Handzel & Company, 8150 Beverly Blvd. (48) (13) Miller, Hunter & Company, 1141 S. Beverly Dr. (35) Hartung, John W., 215 W. 7th St. (14) Mills, Harry B., 3723 Wilshire Blvd. (5) Haskins & Sells, 523 W. 6th St. (14) Mitchell, Walter A., 740 S. Broadway (19) Heenan, Brien S. A., 425 S. Western Ave. (5) Moldenhauer, Fred, 633 Shatto Pl. (5) Heliker, Evert E., 1758 S. LaCienega Blvd. (35) Mordy, Geo., 650 S. Spring St. (14) Hendler, Kress & Egling 801 N. LaBrea (38) Morimoto, Victoria Somen, 12820 Rubens Ave. (66) Hersh, Irving, 746 S. Central Ave. (21) Moskowitz, Hirsch & Co., 8417 Beverly Blvd. (48) 10 American Institute of Certified Public Accountants

CALIFORNIA (Continued)

Los Angeles (Continued) Takahashi, George S., 10977 Santa Monica Blvd. (25) Takeda, Shigeji, 124 S. San Pedro St. (12) Mueller & Cortese, 210 W. 7th St. (14) Teasley, Villee, Pickarts & Thome, 1807 Beverly Blvd. Mulherin, T. M. & Associates, 1138 N. Kenmore Ave. (57) (29) Teller, Curt P„ 7461 Beverly Blvd. (36) Murphy, Berman, Mattauch & Co., 3600 Wilshire Blvd. Tilles and Gest, 4055 Wilshire Blvd. (5) (5) Touche, Ross, Bailey & Smart, 3350 Wilshire Blvd. Musaus, W. P. & Co., 117 W. 9th St. (15) (5) Nanas and Biers, 9021 Melrose Ave. (69) Treadaway, L. N. & Co., 458 S. Spring St. (13) Neilson & Russell, 615 S. Flower St. (14) Troulman, Jay H., 6399 Wilshire Blvd. (48) Neiman, Sanger, Miller and Beress, 8304 Beverly Blvd. Turk, Fred J., 3352 W. Olympic Blvd. (19) (48) Turner & McCauley, 8155 Van Nuys Blvd. Nenney, Milton J. & Co., 11520 San Vicente Blvd. Vacher, George, 727 W. 7th St. (17) (35) Vander Horst, G. & Co., 610 S. Broadway (14) Orvis & Douglas, 617 S. Olive St. (14) Vanley, Jerry T., 649 S. Olive St. (14) Ostermann, George J., 839 N. Highland Ave. (38) Varela, John F. and Company, 1052 W. 6th St. (17) Ostrow, Jack M., 980 N. LaCienega Blvd. (69) Wallace & Wainess, 8833 Sunset Blvd. (69) Packer, Julius, 500 S. Virgil Ave. (5) Wheeling, William T., 2604 Lakewood Ave. (39) Peat, Marwick, Mitchell & Co., 629 S. Spring St. White, Marvin C., 408 S. Spring St. (13) (14) Whitebook, Edward Fred, 1101 S. Robertson (35) Penney, L. H. & Co., 448 S. Hill St. (13) Whitney and Kornfeld, 6210 Wilshire Blvd. (48) Perler, Julius, 8745 LaTijera Blvd. (45) Wideman, Jack, 617 S. Olive St. (14) Perry & Neidorf, 315 S. Beverly Dr. Wilk, Ascher, 9570 W. Pico Blvd. (35) Pfaffl, John F., 315 W. 9th St. (15) Winnick, A. Larry, 9570 Pico Blvd. (35) Phillips, Rudolph A., 1151 S. Broadway Wood, Raymond T., 3750 Effingham Pl. (27) Pomerantz, Irwin and Associates, 8833 Sunset Blvd. Wright, Charles Hugh, 458 S. Spring St. (13) (69) Wright & Hubbs, 756 S. Broadway (14) Price, James W„ 2400 S. Western Ave. (18) Yaeger, Helen, 1135 S. Beverly Dr. (35) Price Waterhouse & Co., 530 W. 6th St. (14) Yessner, Hughes & Norby, 6353 Hollywood Blvd. (28) Prince, Bash & Hyman, 8150 Beverly Blvd. (48) Young, Arthur & Company, 615 S. Flower St. (17) Pulvers, Harvey D., 511 N. LaCienega Blvd. (48) Zaas, Robert S., 10556 Wilkins Ave. (24) Pynes, Robert S., 1420 Westwood Blvd. Zazueta & Osterhout, 919 S. Garfield Ave. (22) Rader, Stanley R., 6505 Wilshire Blvd. (48) ZeBrack, Raymond L., 8500 S. Normandie Ave. (44) Rausch & Goode, 3830 W. Santa Barbara Ave. (8) Zeigler, Donald W., 612 S. Flower St. (17) Ray & Ray, 1246 S. LaCienega (35) Zellhofer, Mary Elizabeth, 10635 Ashton Ave. (24) Richards, William A., 1238 S. Atlantic Blvd. (22) Zeman, Tuller, Boyer and Goldberg, 7833 Sunset Blvd. Riley, Paul R., 210 W. 7th St. (14) (46) Ritchie, Kennedy and Wagner, 3974 Wilshire Blvd. Zidell, Jack, 5410 Wilshire Blvd. (36) (5) Zipperstein, Edward, 8106 Melrose Ave. (46) Robb, John B., 11836 San Vicente (49) Zweig, Herman J., 1140 Crenshaw Blvd. (19) Robbins, Wallace V., 6311 N. Figueroa St. (42) Robinson, Jay E. & Co., 432 S. San Vicente Blvd. (48) Los Banos Robinson & Pettie, 615 S. Flower St. (17) Ackerman, Strauhal & Co., 545 J St. Rogers, H. Leslie Co., 453 S. Spring St. (13) Rosen, Leo L. and Company, 244 N. Gower St. (4) Los Gatos Rosen & Rosen, 610 S. Harvard Blvd. (5) Rosenberg, Samuel E., 1420 Westwood Blvd. (24) Patterson, Ernest G., 250 N. Santa Cruz Ave. Rosenberg and White, 4055 Wilshire Blvd. (5) Rosenfeld, Jack C., 1238 Steams Dr. (36) Lynwood Roskowick, Robert B. & Co., 5455 Wilshire Blvd. (36) Ross, Bergstrom & Friedman, 1264 W. 1st St. (26) Green, Norman H., 4334 Walnut Ave. Ross, Harold M., 5455 Wilshire Blvd. (36) Hall, J. Lawrence & Son, 11599 Atlantic Ave. Rothman, Cantor & Glassman, 5979 W. 3rd St. (36) Rothman & Rothman, 8721 Beverly Blvd. (48) Madera Rothman, Samuel J. and Associates, 1249 S. LaCienega Holt, William E., 211 Crocker-Anglo Bldg. Blvd. (35) Peddy & Braddy, 516 E. Yosemite Ave. Rothschild, Richard M. and Company, 3242 W. 8th St. (5) Manhattan Beach Rudd, George H., 542 S. Broadway (13) Ryder, C. D., Jr. & Associates, 6381 Hollywood Blvd. Lea, Wm. J., Jr., 568 35th St. (28) Munro, James H., 1015 Highland Ave. Sadler, Burdette, 3636 Wilshire Blvd. (5) Sandrich, Mark J., 1901 W. Sth St. (57) Manteca Schall, Lynn J., 1229 W. 1st St. (26) Schireson, Bert D., 7461 Beverly Blvd. (36) Rue, Snell, Hutchison & Co., 1342 E. Yosemite Blvd. Schleiff, Joseph W., 515 Westbourne Dr. (48) Scholefield & Co., 1081 Westwood Blvd. (24) Martinez Schwartz, Rudolph, 819 Santee St. Griffin, Pierce & Co., 900 Court St. Schweiger & Segel, 10920 Wilshire Blvd. (24) Scott, Clifford N., 5225 Wilshire Blvd. (36) Scovil and Schervem, 530 W. 6th St. (14) Marysville Segal, Wasserman & Associates, 5455 Wilshire Blvd. Chipman and Renfrow, P.O. Box 1409 (36) Gianella, Thomas A., Jr., 610 C St. Serene, Koster & Barbour, 541 S. Spring St. (14) Sevitz, Home & Nolte, 3460 Wilshire Blvd. (5) Maywood Shapiro, Morris, 6135 Wilshire Blvd. (48) Silver, Millman & Company, 554 S. San Vicente Blvd. Means, Huffstetler and Newton, 4347 E. Slauson Ave. (48) Silverman, Kory & Co., 5455 Wilshire Blvd. (36) Menlo Park Singer, Ross & Lewak, 8150 Beverly Blvd. (48) Cary, Junius, 883 Santa Cruz Ave. Singer, Samuel and Associates, 961 N. LaCienega Frank, Rimerman & Co., 671 Oak Grove Ave. Blvd. Glassgow, Charles F., 671 Oak Grove Ave. Sirus, George A., 849 S. Broadway (14) Hart, Eric, 1075 Curtis St. Slotnick, E. H., 9509 Oakmore Rd. (35) Low, David F., 1142 Chestnut St. Smith and Helms, 458 S. Spring St. (13) Smith, Robert H., 3315 S. Sepulveda Blvd. (34) Merced Snell and Company, 1611 Beverly Blvd. (26) Sobel and Alpert, 4738 Whittier Blvd. (22) Keck & Nielsen, 800 W. 20th St. Spicer, Stacy W., Sr., 610 S. Broadway (14) Spiegel, Jacob M., 4133 City Terrace Dr. (63) Millbrae Starr, Lawrence B., 11950 San Vicente Blvd. (49) Pilch & Hartney, 109 El Camino Real Stem, Sidney, 1040 S. Robertson Blvd. (35) Pokorny, Frank, 333 Broadway Stever, Kenneth C., 411 W. 5th St. (13) Roudabush, Bruce L., 1314 Rollins Rd. Firm List of Members 11

CALIFORNIA (Continued)

Mill Valley Oakland- Deckert, Berthold D., 300 Summit Ave. Albert, George, 1513 Central Bldg, (12) Arnold, Edward J., 2754 Park Blvd. (6) Modesto Chew, Beverly A., 3617 Grand Ave. (10) Ernst & Ernst, 1356 First Western Bldg. Corey and Regan, 906 13th St. Finn, Timothy E., 3410 Lakeshore Ave. (10) Denny, Frank, 1220 13th St. Garcia & Erwin, 608 Financial Center Bldg. (12) Fiscalini, Withuhn & Atherton, 1115 K St. Gross & Propp, 2150 Franklin St. (12) Fitch, Fulford, Ludlow & Schonhoff, 116 La Loma Hampton, Donald J., 10500 MacArthur Blvd. (5) Fo'vinci & Rafalovich, 1016A 12th St. Hart & Hart, 354 21st St. (12) Kalunian, Arthur, 1220 13th St. Hixson, Robert E., 3124 E. 14th St. (1) La'rimer, Charles M., 311 Downey Ave. Householder, Rankin and Ringo, 1404 Franklin St. Nattinger & Lowry, 817 10th St. (12) Rostomily, Wayne W., 2108 Mavis Ct. Hufford, McEntire & Co., 1440 Broadway (12) Stiff, Orville & Co., 928 15th St. Johnson, Richard D. & Co., 3617 Grand Ave. Kalman, Herbert S., 3419 Grand Ave. (10) Monrovia Kolander, R. A. & Co., 1212 Broadway (12) Hudson, Raymond W., 111 E. Colorado Blvd. Lafrentz, F. W. & Co., 1211 First Western Bldg. (12) Luebbert, George W., 585 Mandana Blvd. (10) Montebello Lybrand, Ross Bros. & Montgomery, 1330 Broadway (12) Bessenger, Frank H., 916 Whittier Blvd. McHugh, Laurence W., Latham Square Bldg. (12) Di Bella, Mario, 2425A W. Whittier Blvd. Moran, E. F. & Co., 2030 Franklin St. (12) Templin, H. B., 923 Whittier Blvd. Quittman, Philip D., 1540 San Pablo Ave. (12) Reeve, Dewhirst & Co., 200 Central Bldg. (12) Monterey Rehfeld & Wolkenhauer, 300 27th St. (12) Bradbum, D. & Co., 479 Pacific St. Rooney, Ida and Nolt, 1940 Webster St. (12) Carver & Wefso, 1010 Cass St. Rowley, Sterling H., 240 Stockton St. (8) Eyre, J. Gordon, 431 Webster St. Sargent, D. A. & Co., 1212 Broadway (12) Maness, Hontalas & Srsen, Polk & Hartnell Sts. Seagel, Ernest M., Bank of Commerce Bldg. (12) Sideman, Bernard E., 166 Santa Clara Ave. (10) Monterey Park Stockman, Edmund A., 4150 Laguna Ave. (2) Roberts, Margaret M., 810 S. Ynez Ave. Strehl, Norman H., 370 Grand Ave. (10) Stroppini, Prepouses & Co., 701 Financial Center Bldg. Rummel, William D., 117 W. Garvey (12) Timpson, Boyle & Wolverton, 1419 Broadway (12) Morro Bay Wallace, Meyer, Morrow & Smith, 703 Central Bldg. Ayling, William U., 844 Main St. (12) Whitehead, Gordon H., 3124 E. 14th St. (1) Mountain View Williams, Sidney W., 1956 Webster St. (12) Dexter, Rintala and Company, 220 View St. Young, Arthur & Company, 1330 Broadway (12) Johnson, Annie D., 1205 Springer Rd. . Oceanside Mount Shasta Malkind, John J. & Co., 613 3rd St. Millington, Richard, 310 Walnut St. Peat, Marwick, Mitchell & Co., 705 3rd St. Napa Corlett and Erwin, 1412 2nd St. Ontario Lehman & Nicolas, 1110 1st St. Mott, Victor R., 610A N. Euclid Ave. Thurber, Milton J., 602 N. Euclid Ave. National City Vavrinek, Trine & Day, 125 W. F St. Bowering, Walter, 1247 Highland Ave. Sue, Edward K. M., 1017 National Ave. Orange Cringle and Swift, 75 Plaza Nevada City Dorsey, Leonard & Lang, Union Bank Sq. Jensen, Chester N., 550C E. Chapman Taylor, Thomas H., 231 Broad St. Kaestner, Gary K., 458 S. Glassell Leichtfuss & Rohm, 260 N. Glassell St. Newport Beach Martin, Thomas O., 60 Plaza Arko, I. Matthew, 468 N. Newport Blvd. Wiersig, Sherwin H., 2133 W. Chapman Ave. Brown, Lloyd and Stevenson, 410 W. Coast Hwy. Frisbee, Ira N. & Co., 3700 Newport Blvd. Orangevale Lenahan, George I., 2043 Westcliff Dr. Bartig, Basler & Ray, 6263 Hazel Ave. MacLeith, J. D. & Co., 300 W. Coast Hwy. Nadler, Richard L., 9236 Greenback Lane McKerren, John J., 3700 Newport Blvd. Smith, Tom H., 3700 Newport Blvd. Oroville Eakins, Sam, 1950 Bridge St. North Hollywood Hammon, Davis W., Jr., 2080 Myers St. Angelson, Andrew C., 5656 Wilkinson Ave. Barnett, Harry, 10640 Riverside Dr. Bonnet, Robert L., Jr., 10850 Riverside Dr. Oxnard Gish & Gish, 12500 Riverside Dr. Aull, Ben F., 2045 S. Saviers Rd. Kurtin, Bernard J., 11754 Victory Blvd. Brock, Charles O., 326 S. B St. Milberg, Albert I., 10445 Magnolia Blvd. Conway, Charles J., 117 Deodar Ave. Monat, Arthur, 7047 Mary Ellen Ave. Dering & Crippen, 613 S. C St. Rumburg, Kenneth P., 5649 Vineland Ave. Henriksen, Paul H., 228 S. A St. Ryan, Catherine, 11044 Emelita St. Herron, Alvin R. & Co., 2000 Saviers Rd. Safranek, Robert A., 4721 Laurel Canyon Blvd. Hutcheson, Horn, Johnson & Hey, 826 S. A St. Spurrell, Fred W., 3931 S. Saviers Rd. Northridge Weisberg, Quinn & Co., 18250 Roscoe Blvd. Pacific Grove Getz, Wallace F., First National Bank Bldg. Norwalk Sharpe & Gray, 11912 E. Firestone Blvd. Pacific Palisades Obrow, Norman C., 17315 Sunset Blvd. Novato Evensen, Leif W., 1516 Grant Ave. Pacoima Hammill, Sydney E., 2060 Vineyard Rd. Zaroff, Irving A., 13413 Montague St. 12 American Institute 0/ Certified Public Accountants

CALIFORNIA .(Continued)

Palm Springs Pleasant Hill Buttcane, R. R., 68-457 Hwy. 111 Franceschi, Enzo H., 1626 Contra Costa Hwy. Friedman, Blumenfeld, Weiser & Co.. 247 E. Tah­ quitz-McCallum Pomona Locke, Jewel M., 1500 S. Palm Canyon Dr. Bowen, McBeth & Co., 2001 N. Garey Ave. Lund & Guttry, 668 N. Palm Canyon Dr. Case, Gerald R. & Co., 2001 N. Garey Ave. Sibbert, Walter H., 121 S. Palm Canyon Dr. Collins, Milton P., 630 N. Park Ave. Lawrence, Jim Davis, California Bank Bldg. Palo Alto Lightfoot and Kearney, United California Bank Bldg. Carney, Clarence V., 2508 Ash St. Nourse, Walter R., Jr., 445 N. Garey Ave. Carson and Allen, 750 Welch Rd. Summers, Frank G., Jr., 2040 N. Towne Ave. Fielding, Moshofsky & Co., 2500 El Camino Real Swanson, Ray O., 320 S. Thomas St. Hockey, Robert W. & Co., 780 Welch Rd. Johnson, Stuart McC., 407 S. California Ave. Porterville MacDonald, Wilson F., 321 Hamilton Ave. Moonie, David L. & Co., 300 Hamilton Ave. Canfield, Clayton M., 501 N. Hockett St. Rowen, Marjorie Mitchell, 200 S. California Ave. Shiplett and Sorey, 513 E. Mill St. Weinberger, Edward L, 537 Middlefield Rd. Tims, Francis Budd, 255 University Ave. Wyman & Stites, 750 Welch Rd. Rancho Cordova Palos Verdes Estates Donovan, Joseph I., 2724 Zinfandel Dr. Garrison & Stowasser, 27777 Silver Spur Rd. McIntyre, A. C., 30503 Rue Langlois Red Bluff Blackwood, James R., 756 Hickory St. Panorama City Nielsen, T. W., 7907 Van Nuys Blvd. Redding Anderson, Bishop & Co., 1555 East St. Paramount Fitzgerald, John Garrett, 1610 West St. Steppe, R. Montgomery, 15728 S. Paramount Blvd. Greenwell, Eugene E., 1767 Market St. Whiteing, George R., 15736 Paramount Blvd. Muncy, McPherson & Co., 1320 Yuba St. Nystrom, William B., 1555 East St. Pasadena Villars and McDaniel, 1280 Court St. Alne, Warnick & Mayhew, 2086 E. Colorado Blvd. Redlands Billingsley, Claude H., 401 Security Bldg. Bode, Arthur J., 40 S. Los Robles Blumenthal, Robert, 306 E. State St. Bolen, John I., Associates, 303 Citizens Bank Bldg. Frazier, Brice H., P.O. Box 47 (1) Hopkins, W. Clyde, 105½ Orange St. Bredal, Robert Hans, 565 E. Green St. Ziilch, Charles N., 105½ Orange St. Davidson, Caves & Company, 110 S. Euclid Ave. Eager, William H., 234 E. Colorado Blvd. Redondo Beach Eby, Blake & Cullen, 303 Citizens Bank Bldg. Cutler, John E., 1215 S. Pacific Coast Hwy. Enyedi, George, 3820 E. Colorado Whiting, Jack O., 1848 S. Elena Grein, Winston R., 234 E. Colorado St. Guill, Blankenbaker & Co., 259 S. Los Robles Ave. Guiltinan, Bryant & Schild, 774 E. Green St. Redwood City Harris & Corp., 61 S. Lake Ave. Dematteis, Joseph J., 1520 Tacoma Way Harrison, Bernard E., 35 N. Raymond Ave. Pearson & Del Prete, 621 Middlefield Rd. Hooper & Archer, 99 S. Lake Ave. Uhlenberg, C. G. & Co., 729 Middlefield Rd. Howell & Martin, 614 E. Colorado Blvd. Jordan, Hebert & Co., 15 N. Euclid Ave. Reedley Kapp, Clayton E., Jr., 55 S. Garfield Lampé, Erwin, 1442 Hillcrest Ave. Just, Kenneth L., P.O. Box 227 Lawson and Company, 595 E. Colorado Blvd. Magnussen, Reidar H., 711 E. Walnut St. Reseda Morgan, Thomas H., 1270 S. El Molino Ave. Herzog, Bernard B., 18040 Sherman Way Orsburn, Warren T., 259 S. Los Robles Ave. Meyers, Louis, 7219 Canby Ave. Pyle, Lance, Schlinger & Soll, 490 E. Walnut St. (1) Rose, Arnold & Company, 18128 Sherman Way Reed, John W., 270 N. Madison Ave. Shaw, Leroy C., 131 N. Hudson Ave. Rheem Smith, Turner L., 259 S. Los Robles Ave. (1) Swenson, Clark & Company, 572 E. Green St. Turk, Edward J., 118 Park St. Switzer, Wm. R., 460 S. Arroyo Pkwy. Wolveck, Bernay and Co., 116 S. Euclid Ave. (1) Richmond Young, Robert T„ 234 E. Colorado Blvd. Whalen, Glen, 337 10th St. Patterson Riverside Fovinci & Rafalovich, 36 N. 3rd St. Atkin, Maurice D., 4333 Orange St. Batzle, Thomas and Mackey, 3558 10th St. Perris Chapman, Charles A., P.O. Box 4275 Chapman, Harold W., 6370 Magnolia Ave. Schlundt, Howard A., 146A E. 4th St. Crabtree, Morris & Porter, 3975 7th St. Gramlich, Charles E., Jr., 6370 Magnolia Ave. Petaluma Ross, Landis & Pauw, 3845 Market St. Begley & Deaton, 32 Washington Sharp, B. R. and Company, 3380 14th St. Hartmann and Koonce, 129 Keller St. Snider, Earl R., 3230 Vine St. Wadsworth, John A., 25 Washington St. Swearingen, Thomas M., 3570 9th St. Pico Rivera Rosemead Baer, S. J., 8447 Rosemead Blvd. Reid, William G., Jr., 9266 Valley Blvd. Gnagy, Robert E., 9125 E. Whittier Blvd. Roseville Piedmont Howe, Robert W., 16 Grant St. Lipton, Leonard, 124 Wildwood Ave. (10) Rinehart, Raymond H., 180 Sandringham Rd. (11) Sacramento Bartig, Basler and Ray, 800 10th St. (14) Pittsburg Barton, Nathanson & Barton, 718 Crocker-Anglo Bank Thyken-Smith & Company, 105 E. 5th St. Bldg. (14) Bennett, Grant, 2206 K St. (16) Brasel, Thomas J., 1118 10th St. Placerville Campbell, Thomas J., 926 J St. (14) Irvine and Duce, 535 Main St. Carrothers, Stanley M., 5801 Stockton Blvd. (24) Nicolas and Garcia, 310 Main St. Cohn, Richard E., 1919 21st St. (14) Firm List of Members 13

CALIFORNIA (Continued)

Sacramento (Continued) Touche, Ross, Bailey & Smart, 403 U.S. National Bank Bldg. (1) Ernst & Ernst, 926 J Bldg. Wallace, David R., Jr., 4817 Santa Monica Ave. (7) Essary, Dal Porto & Lowe, 1919 21st St. (14) Willardson, Ray V., 1500 6th Ave. Harbinson, J. George & Co., 926 Jay St. (14) Young, Arthur & Company, 1400 5th Ave. (1) Hiatt, Murray T., 1636 Wayland Ave. (25) Hodge, Darrell & Company, 926 J Bldg. (14) Johnson and Miller, 2212 K St. (16) San Fernando Lippman and Copeland, 1005 8th St. (14) Mancina, Peter & Co., 1507 21st St. (14) Beaulieu, Richard P., 1129 Celis St. McEnerney, W. Bernard, 2206 K St. (16) Meckfessel, Byron L., 3333 Watt Ave. (21) Morgan, J. Patrick, 1915 21st St. San Francisco Olin & Wilson, 950 Fulton Ave. (25) Aaron and Blum, 995 Market St. (3) Peeples, Earl, 2612 J St. (16) Andersen, Arthur & Co., 600 California St. (8) Pomares, Wendell J., 3400 Watt Ave. (21) Andrews, F. T. & Co., 593 Market St. (5) Porterfield & Donoho, 1107 9th St. (14) Angerbauer, Henry, 451 Somerset St. (24) Price Waterhouse & Co., 1107 9th St. (14) Asiano, Leonard C., 3510 Geary Blvd. (18) Pritchett, Thomas J., 926 J Bldg. (14) Bailey, Kokjer & Emerson, 519 California St. (4) Reardon, Edward J., 2705 K St. (16) Baker and Waaland, 400 Montgomery St. (4) Robinson, Forrest E., 2649 10th Ave. (18) Barlow, Davis & Wood, 582 Market St. (4) Rosswog, Karl M. & Company, 1435 Alhambra Blvd. Barr, Ralph H., 605 Market St. (5) (16) Benson, Eugene A., 41 Sutter St. (4) Stanbrough & Grover, 2008 28th St. (18) Benson & Neff, 620 Market St. (4) Straine, Harry M. & Sons, 1435 Alhambra Blvd. (16) Berry, Robert H., 519 California St. (4) Triebwasser, Toms & Company, 2222 Watt Ave. (21) Blokker and Anderson, 9 First St. (5) Waddell, John & Co., 900 Forum Bldg. (14) Boas & Loomis, 25 Taylor St. (2) Watts, Thompson & Company, 2115 J St. (16) Bowen, Charles C. & Co., 235 Montgomery St. (4) Williams, Gerald D., 1217 21st St. (14) Bowles, Robert D., 45 Polk St. (23) Brooks, E. Stanley, 582 Market St. (4) Salinas Buckheim & Philip, 100 California St. (11) Calegari, A. A., 100 Bush St. (4) Gilchrist, Malcolm H., 333 Salinas St. Callahan, Harold P., 1323 Market St. (3) Johnson and Lawrence, 333 Salinas St. Campbell, Elizabeth W., 41 Sutter St. Kasavan, Herman, 302 Crocker-Anglo Bank Bldg. Cappis and Hexberg, 525 Market St. (5) Maness, Hontalas & Srsen, 60 W. Alisal St. Carson, Alex B., 369 Pine St. (4) Scovil, W. H. & Company, 1124 Pajaro St. Cecchi and Scheibner, 655 Van Ness Ave. (2) Timmins, L. P. & Co., 333 Salinas St. Cogbum, Martin A., 58 Sutter St. (4) Touche, Ross, Bailey & Smart, Crocker-Anglo Na­ Cohn and Lane, 681 Market St. (5) tional Bank Bldg. Craig and Bertorelli, 519 California St. (4) Williams, Albert & Son, 11 Wells Fargo Bldg. Crum, Allen S., 785 Market St. (3) Cummings, John & Co., 332 Pine St. (4) San Bernardino Dalton, Graupner & Barber, 9 Sutter St. (4) Barnes & Stegall, 472 N. Arrowhead Ave. Davidson, Clyde W., 111 Sutter St. (4) Brannfors, Alfred W., 515 N. Arrowhead Ave. Davidson, Holton & Co., 369 Pine St. (4) Brassfield, W. C., 1186 F St. Davis and Ehrman, 465 California St. (4) Daniels, Jerry C., 2182 D St. Dellinger, A. J. & Associates, 351 California St. Eadie and Payne, 595 N. Arrowhead Ave. Diebels, Barcklay & Donovan, 110 Sutter St. (4) Heywood, Fred A., Jr., 1385 E. Orchid Dr. Dillon, Curry & Harrington, 315 Montgomery St. (4) Jacobs, William Bruce, 491 5th St. Dolge, William & Company, 351 California St. (4) Moss & Larsen, 392 Court St. Edwards, Asa A., 2525 Van Ness Ave. (9) Newby, Clarence R., 265 E. Baseline Eldridge, John H„ 1640 Russ Bldg. (4) Osheroff & Fess, 1726 D St. Elefant, Roland, 988 Market St. (2) Sauer, Dudley & McKenzie, 409 16th St. Ernst & Ernst, 800 International Bldg. (8) Studer, Leroy P., 491 W. 5th St. Evje, Arnold W., 12 Geary St. (8) Farquhar & Heimbucher, 220 Bush St. (4) San Carlos Felix, Stanley M., 620 Market St. (4) Ferguson, Alfred A., 681 Market St. (5) Dillon, Curry & Harrington, 1495 Laurel St. Fields and Fields, 1095 Market St. (3) Goss & Goss, 1232 Cherry St. Folkoff, Robert O. & Co., 995 Market St. (3) Stebbins, Richard W., 1355 Laurel St. Forbes, John F. & Company, 510 Crocker Bldg. (4) Friedman, Lobe & Block, 57 Post St. (4) San Clemente Friedman, N. J. & Co., 550 Russ Bldg. (4) Metzleur, B. Franklin & Company, 214A Avenida del Frost, Charles H., 708 14th St. Mar Gianni, Edward C., 369 Pine St. (4) Glassgow & Lalanne, 593 Market St. (5) Golden & Meyer, 41 Sutter St. San Diego Goldsmith, Exline and Mettier, 46 Kearney St. (8) Baranov, Edward, 411 Broadway (1) Graff, Chester, 465 California St. (4) Brozey, Lois A., 120 W. Market St. (12) Grant, Alexander & Company, 315 Montgomery St. Bruns, Stanford & Co., 821 First National Bldg. (1) (4) Carroll, James T., 3907 El Cajon Blvd. Grieder, John & Co., 220 Montgomery St. (4) Conlin, William and Company, 337 Spreckels Bldg. Hanlin, Richard & Co., 58 Sutter St. (4) Harms, Roland A., 681 Market St. (5) Ernst & Ernst, 3028 5th Ave. (3) Haskins & Sells, 120 Montgomery St. (4) Fibiger-Warren & Co., 530 Broadway (1) Haut, W. Irving, 68 Post St. (4) Fox, Elmer W., 2363 Ulric St. (11) Hayden, Silverman & Wohlfeller, 1255 Post St. (9) Haskins & Sells, 625 Broadway (1) Herrill, Genevieve Waite, 343 Sansome St. (4) Hurwitz, Maynard B., 4320 Texas St. (4) Hicks, Boydstun & Klingner, 681 Market St. (5) Kogler and Collura, 4033 El Cajon Blvd. (5) Hirose, Jack, 532 Parker Ave. (18) Kramer & Zucker, 3770 30th St. (4) Hirschfeld, Hermann H., 317 Crocker Bldg. (4) Lamberti, Daisy S„ 550 Spreckels Bldg. (1) Hoertkorn, Harold T. & Co., 24 California St. (11) Leaf and Cole, 4134 Voltaire St. (7) Hollings, Walter J., 332 Pine St. (4) Lister, Kuhn & Turner, 3065 Rosecrans Pl. (10) Honig, Victor & Co., 155 Montgomery- St. (4) Lovelady, Marlin W., 832 Garnet Ave. (9) Hood and Strong, 100 Bush St. (4) Malkind, John J. and Company, 408 Orpheum Bldg. Horwath & Horwath, 821 Market St. (3) (1) Irelan & Uri, 41 Sutter St. (4) Merrill, Eugene R., 4388 Mt. Herbert Ave. (17) Jaton, Kenneth L., 1470 27th Ave. (22) Metzler, Donald J., 3517 Camino Del Rio (5) Jones, Schiller & Co., 45 Polk St. (2) Miller, Robert E., Jr., 4308 30th St. (4) Jorgenson and Tonnemacher, 681 Market St. (5) Necker, Reid C., 1605 Hornblend St. (9) Kartozian, Frank H., 332 Pine St. (4) Nielsen, Elmer F., 6125 El Cajon Blvd. (15) Kasch, Lautze & Lautze, 100 Bush St. (4) Noakes, James & Co., 530 Broadway (1) Kasson, Ray E., 830 Market St. Peat, Marwick, Mitchell & Co., 1850 5th Ave. (1) Kastigar, Joseph L., 9 Sutter St. (4) Powell, Clyde D., 923 Bank of America Bldg. (1) Keaton, Mauss & Kuhn, 9 First St. (5) Steres, Brown, Alpert & Kraft, 2139 5th Ave. (1) Klinger, Lichtman & Kane, 870 Market St. (2) Sterrenburg, Paul R. & Co., 2608 1st Ave. (3) Kopfli, J. A. & Company, 785 Market St. (3) 14 American Institute of Certified Public Accountants

CALIFORNIA (Continued)

San Francisco (Continued) Kettelhut Roy & Charles E. Corson, 1211 Park Ave. Metcalf, Charles W., Jr., 888 N. 1st St. Lafrentz, F. W. & Co., 233 Sansome St. (4) Minor, Orval E., 1122 Meridian Rd. (25) Lindquist, von Husen and Joyce, 332 Pine St. (4) Nowlin, Eugene H., 969 Curtner Ave. (25) Long & James, 703 Market St. (3) Peat, Marwick, Mitchell & Co., 480 N. 1st St. (12) Lundberg, Fred E., 332 Pine St. (4) Petrinovich, James J., 586 N. 1st St. Lybrand, Ross Bros. & Montgomery, 1 Bush St. (4) Piane, George W., 246 S. 1st St. (13) Main and Company, 114 Sansome St. (4) Schmidt, Victor, 1174 Lincoln Ave. (25) Manning, Walter D., 605 Market St. (5) Stephenson, William R., 1173 Campbell Ave. (26) Marciniak, William J., 58 Sutter St. (4) Sunseri, Frank, 1276 Lincoln Ave. (25) Marcus, William, 870 Market St. (2) Touche, Ross, Bailey & Smart, 777 N. 1st St. (12) Maxwell, Thomas & James, 625 Market St. (5) Walker, Gale V., 586 N. 1st St. Mayer, Charles A. and Co., 681 Market St. (5) Wood, Nye & Co., American Trust Bldg. (13) McKean, John R., 681 Market St. (3) Worley, T. C. & Co., 1541 The Alameda (26) McLennan, Colin & Company, 1095 Market St. (3) Yamate, Henry T., 1027 N. 4th St. (12) Mendelson, Samuel & Co., 1095 Market St. (3) Young, Arthur & Company, 826 N. Winchester Rd. Meyer, Estelle, 25 Taylor St. (2) (28) Mooney, John T., 600 Stockton St. (20) Young, Chester Charles, 404 Bank of America Bldg. Morris & Morris, 870 Market St. (2) (13) Morris, Richard, 111 Sutter St. (4) Muncy, McPherson & Co., 1 Montgomery St. (4) San Leandro Nishi, Edward T., 256 10th Ave. (18) Baker, A. B. & Company, 201 W. Estudillo Ave. O’Keefe, John F., 582 Market St. (4) Buehler, Henry C., 1155 E. 14th St. Peat, Marwick, Mitchell & Co., 601 California St. (8) Landis, George L., 211 Joaquin Ave. Pedersen, Frank T., 24 California St. (11) Minger & Giroux, 1280 E. 14th St. Penney, L. H. & Co., 235 Montgomery St. (4) Thiel, David A., 1527 E. 14th St. Perkins & Trousdale, 111 Sutter St. (4) Petersen, Chas. H. & Co., 690 Market St. (4) Pierce, Henry H., 220 Montgomery St. (4) San Luis Obispo Plummer & Gane, 1355 Market St. (23) Belcher, Charles & Co., 1111 Morro St. Pomerantz, D. E. and Co., 23 Grant Ave. (8) Knight & Hamers, 860 Pacific St. Price, Reuben E. & Co., 703 Market St. (3) Lund & Guttry, 1011 Pacific St. Price Waterhouse & Co., 120 Montgomery St. (4) McLinn, Dorothy M., 160 Binscarth Rd., Los Osos Prior & McClellan, 703 Market St. (3) Rich, Neville, Jr., 41 Sutter St. (4) Robinson, Nowell & Co., 210 Post St. (8) San Marino Robinson and Whitesides, 200 Bush St. (4) Jones, J. Talmage, 2975 Huntington Dr. Ruggiero and Verbarg, 2390 20th Ave. (16) McCarville, John B. & Co., 2486 Huntington Dr. Salich, Hafis, 2525 Van Ness Ave. (9) Scarf & Oyen, 57 Post St. (4) Schorr, Katz & Company, 250 W. 57th St. (19) San Mateo Seidman & Seidman, 100 California St. (11) Burris, Marcella L., 339 Georgetown Ave. Sellinger, Albert A., 995 Market St. (3) Daniel, Mayer Albert, 15 Eastwood Dr. Shade, Ross, 300 Montgomery St. (4) Hemming, Raymond, 137 N. San Mateo Dr. Shea, Good & Fowler, 80 Stonestown (27) Klein, Hugo Albert, 221 N. San Mateo Dr. Shein, Harold, 870 Market St. (2) Maddux, John G., 4 W. 4th Ave. Shindell and Wiener, 209 Post St. McGuire, Charles E., 122 2nd Ave. Siegel, Nathan B., 3408 Geary Blvd. (18) Ohlson, Robert D., 2070 Pioneer Ct. Silver, Harry, 870 Market St. (2) Plummer & Gane, 3 W. 37th Ave. Silverman, Herbert, 582 Market St. (4) Schwartz, Lee E., 161 W. 25th Ave. Smith, Herbert L., 68 Post St. (4) Thielmeyer, Herbert R., 205 3rd Ave. Stafford, Ross G., 870 Market St. (2) Wain, Jack & Co., 122 2nd Ave. Strong, Meredith & Ronneau, 425 Bush St. (8) Sully, James O., 1301 Clay St. (9) Tick, Walter R., 68 Post St. (4) San Pedro Tiret, Horace M., 2126 Taraval St. (16) Drummond, Gilbert, 550 W. 5th St. Tooley, Homer H., 155 Montgomery St. (4) Fuld, Johnson & Co., 232 W. 7th St. Touche, Ross, Bailey & Smart, 100 Bush St. (4) Rafalovich & Rafalovich, 870 W. 9th St. Tripodes & Lowe, 507 Polk St. (2) Rinard, Ernest W., Jr„ 637 W. 6th St. Webb & Webb, 1255 Post St. (9) Robinson, Jay Albert, P.O. Box 1270 Webster & Buechner, 300 Montgomery St. (4) Weinberg, Frank F., Russ Bldg. (4) Weinstein, Jerome, 155 Montgomery St. (2) San Rafael Wheary & Hopkins, 244 Kearny St. (8) Casteel & Cleland, 110 Belvedere St. Young, Arthur & Company, 120 Montgomery St. (4) Cooper & Kerr, 1005 A St. Zeisler & Sobel, 57 Post St. (2) Costanzo, Frank W., 1010 B St. Dalton, Graupner & Barber, Freitas Bldg. Franzman, George W., 1010 B St. San Gabriel Sleezer & Eckhoff, Masonic Bldg. Barfield, G. W., 600 S. Anderson Way Tyler & Martz, Masonic Bldg. Sanger Santa Ana McCullough, Wm. W. & Co., 1402 Jensen Ave. Diehl, Evans and Company, 806 N. Birch St. Dorsey, Leonard & Lang, Union Bank Sq. Edwards, R. C., 607 First Western Bank Bldg. San Jose Ernst & Ernst, 900 N. Broadway Amick, Wayne F., 1211 Park Ave. (26) Finley and Rowley, 1222 N. Broadway Angell, C. Robert, 1275 Lincoln Ave. (25) Flynn, Clinton H. & Co., 1016 N. Broadway Atkinson, Lee, Fanelli & Co., 1276 Lincoln Ave. (25) Fragnoli, Gino F., 1102 W. 17th St. Barnett, J. T. and Associates, 481 N. 1st St. Hardy-Williams & Co., 1823 E. 17th St. Bell, James W., 1275 Lincoln Ave. (25) Kondris, Seeley J., 900 N. Broadway Berger, Alexander W., 777 N. 1st St. Lashbrook, Glenn M., 1102 W. 17th St. Boitano and Sargent, 115 Race St. Lyons, Bandel & Bryant, 811 N. Broadway Brower, William F., 870 N. 1st St. (12) Price Waterhouse & Co., N. Broadway Law Bldg. Erickson, Donald R., 777 N. 1st St. (12) Raaberg, John A., 1115 N. Spurgeon Ernst & Ernst, 1212 Bank of America Bldg. (13) Sternberg, Larry F., 1865 Cockscrow Lane Fama, Thomas J., 980 Minnesota (25) Young, Arthur & Company, 900 N. Broadway Ferguson & Worden, 1671 The Alameda (26) Garman, Singleton & Callahan, 1030 S. Winchester Santa Barbara Rd. (28) Gottenberg, McDowell, Krouskup & Co., 221 Bank of Ball, Carroll, 916 Anacapa St. America Bldg. (13) Bartlett and Pringle, 26 W. Figueroa St. Harden, Swisher & Jensen, 265 Meridian Rd. (26) Faletti, Knapp & Jarabin, 21 E. Canon Perdido St. Hood, Gire & Company, 28 N. 1st St. Guntermann and Johnston, 308 E. Carrillo St. Howland, H. Russell, 839 Lily Ave. Hallor, Edward B., 283 La Arcada Bldg. Johnson, Miller and Roberts, 1261 Lincoln Ave. (25) Harmon, Claud F., 112 E. De La Guerra St. Judge and Hill, 2000 Hedding St. (28) Head, William W., 102 E. Victoria St. Kasch, Lautze & Lautze, 586 N. 1st St. Kendall, William D., 2946 De La Vina St. Firm List of Members 15

CALIFORNIA (Continued)

Santa Barbara (Continued) Stockton McBride, William A., 308 E. Carrillo Blomberg, Charles H., 222 Medico-Dental Bldg. (2) McGowan, Francis J., 1222½ State St. Bowman & Company, 807 N. San Joaquin St. (3) Wahl, William R., 1525 State St. Brignardello, William D., 621 Bank of America Bldg. Buxton, John K., 702-5 Bank of America Bldg. (2) Dowden, Leland A., 33 E. Magnolia St. (3) Santa Clara Edwards & Weber, 220 E. Harding Callan, Marc, 949 Franklin St. Groom, Jay N., 2734 Pacific Ave. (4) Jardine, Emile R., 110 N. San Joaquin St. Kleinfeld, Oscar Budd & Co., 7 W. Acacia St. Santa Cruz Libhart, Ray E., 222 Medico-Dental Bldg. (2) Ackerman, Strauhal & Co., 1332 Commerce Lane Lyman & Keister, 616 Bank of America Bldg. (2) Butler, Thomas A., 2103 N. Pacific Piersa and McMaster, 216 Dorris Pl. (4) Houlahan, C. W., 1011 Center St. Rue, Snell, Hutchison & Co., 1140 N. El Dorado Scott, Frank C., 343 E. Main St. (2) Tolman, William W., 1129 N. Wilson Way Santa Maria Guymon, N. Ray, 314 E. Chapel St. Lund & Guttry, 325 S. McClelland Studio City Schmid, Jordan & Co., 604 S. Broadway Haas, Shulman and Company, 12754 Ventura Blvd. Kaufman & Enzer, 13107 Ventura Blvd. Santa Monica Kirsch, Arnold & Co., 12178 Ventura Blvd. Price and Drizin, 11350 Ventura Blvd. Babbitt, Harold V., 710 Wilshire Blvd. Fassenfelt, Daniel I., 204 Santa Monica Blvd. Scott, Gordon M., 11350 Ventura Blvd. Gill and Campbell, 425 Wilshire Blvd. Steinman, Robert A., 12240 Ventura Blvd. Hoegsted, Howard G., 225 Santa Monica Blvd. Knight, John B., 3004 Santa Monica Blvd. Sunnyvale LaFrance, Walker, Jackley & Saville, 613 Wilshire Glascock, Leo E., 578 S. Murphy Ave. Blvd. . , Kelly, Joseph A., Jr., 226 S. Murphy Ave. McIntyre, J. A., 225 Santa Monica Blvd. Nourse, Harry L. Audit Co., 409 Santa Monica Blvd. McGuire, Charles E., 226 S. Murphy Ave. Plumer & Whiting, 1240 6th St. Traister, Aaron L„ 309 Santa Monica Blvd. Taft Wolk, Alvin B., 2012 Wilshire Blvd. Duke, Ivan Jay, 310 5th Ave. McClain & Company, 315½ Center St. Santa Paula Hutcheson, Hom, Johnson & Hey, 114 N. 10th St. Tarzana Mitchell, Roy & Associates, 102 D St. Bisceglia, Gabriel A., P.O. Box 427 Santa Rosa Temple City Bastianon and Kaufhold, 3950 Montgomery Dr. Pistole, James A., 917016 Las Tunas Dr. Carter & List, 1809 4th St. Fitzpatrick & Poulsen, 4020 Montgomery Dr. Griffith, Robert V., 2318 4th St. Torrance Guggiana, Clement R., 528½ 5th St. Meadway, C. J., 1624 Gramercy Ave. Hartmann and Koonce, 450 10th St. Rooks, L. J., 16715 Falda Ave. Johnson, Harold H., 858 4th St. Shipley & Mercer, 1611 Crenshaw Blvd. Mitchell, Roy F. & Associates, 102 D St. Woodcock, Charles A., 1611 Crenshaw, E. Severns, Loren, Jr., 2163 Grace Dr. Tracy Seaside Walter, Helen J., 1121 Adam St. Vucina, John M., Jr., Seaside Professional Bldg. Tujunga Selma Anderson, Theodore W., 9924 Commerce Ave. Krouskup, Donald W., 1816 E. Front St. Tulare Shafter Green, Maurice M., 114 E. Kern St. Ruggenberg, Donald E., 560 Central Ave. Joncoaltz, Raymond, 145 North N Sherman Oaks Turlock Artz, Richard L., 14200 Ventura Blvd. Hillberg and Reichenbach, 108 N. Broadway Blankstein, Marvin L., 4065 Woodman Ave. Ellesberg, Harold, 15044 Ventura Blvd. Freedman & Wohl, 4854 Van Nuys Blvd. Tustin Kaufman, Leeds & Company, 14921 Ventura Blvd. . Hanson & Peterson, 653 South B St. Young, Edwin D., 13437 Ventura Blvd. Ukiah Sonoma Crook, Moore & Knudsen, 185 Seminary Ave. Carr, Larry D., 566 1st St., W. Sonora Vallejo Dryselt, George A., 538 Florida St. Freeze, William, Box 446 Katz, Eugene, 139 Los Altos Kelleher, Jerome E., 327 Georgia St. South El Monte Smith and Droast, 1330 Marin St. Fairfax, Gress & Co., 10000 E. Rush St. Woodbury, Duncombe M., 2608 Springs Rd.

South Gate Van Nuys Anderson, Wm. R., 4331 Tweedy Blvd. Anderson, James R., 14328 Victory Blvd. Clarke, Robert D., 10132 California Ave. Bush, Leonard B., 13441 Delano Florey, Royal C„ 8980 Lotta Ave. Chesley, John W., 6850 Van Nuys Blvd. Foster & Muller, 3175 Tweedy Blvd. Ferman, Abraham, 6305 Woodman Ave. Lindorf, Roy K. & Co., 3529 Firestone Blvd. Forschler, Donald E., 6639 Norwich Ave. Fralic and Waegele, 6850 Van Nuys Blvd. Groves, Fred A., 13758 Victory Blvd. South Pasadena Nelson and Rogers, 14606 Victory Blvd. Calverley, Walter J., 1419 Mission St. Peck, William M., 7335 Van Nuys Blvd. Dice, Robert V., 1810 Fair Oaks Ave. Pollak and Minuck, 6850 Van Nuys Blvd. Reget, Frank J., 14663 Keswick St. Russ, York & Galloway, 6850 Van Nuys Blvd. South San Francisco Tamkin, William, 5431 Katherine Ave. Houlihan, Callistus V., 421 Grand Ave. Turner & McCauley, 8155 Van Nuys Blvd. 16 American Institute of Certified Public Accountants

CALIFORNIA (Continued)

Venice West Covina Hyman, Joseph, 325 28th Ave. Steadman, Don W., 530 S. Sandy Hook

Ventura Whittier Hutcheson, Horn, Johnson & Hey, 1147 E. Main St. Arrington & Hewitt, 414 E. College Soares and Sandall, 1241 E. Main St. Darling, Wold & Agee, 231 S. Washington Ave. Vance & Thrift, 67 S. California St. Holmgren and Sawyer, 614 W. Hadley St. Pyle, Lance, Schlinger & Soll, 330 S. Painter Ave. Victorville Reed & Stewart, 330 S. Painter Ave. Barrett, Martin K., 16807 D St. Young, Harvey E., 13400A E. Whittier Blvd. Hudell, Carl W., 15015 Tatum Rd. Willits Visalia Hunt, Gayle S., 94 N. Main St. Artis, Richard J., 632 W. Oak St. Kuchenbecker, Wm. T., P.O. Box 1047 McCullough, Wm. W. & Co., 129 N. Church St. Woodland Sheklian, N. N., 131B W. Willow St. Campos, Sebastian, 221 W. Main St. Wilson, Johnson, Honnell & Newman, 314 Bank of America Bldg. Woodland Hills Gilmore, Warren C., 22543 Ventura Blvd. Walnut Creek Rich, Martin, 19709 Ventura Blvd. Apger, Harold R., 1325 Locust St. Stroppini, Frank A., 1203 Arroyo Way Yreka Young & Larsen, 1435 N. Broadway Harris & Dvorak, Warrens Bldg. Watsonville Lettunich, Martin M., 224 Lettunich Bldg. Yuba City Sapro, Peter J., 20 E. Lake Ave. Binninger, Robert B., 950 Clark Ave.

COLORADO

Alamosa Denver Garris, Robert W., 402 San Juan Ave. Acebo, José M., 2295 Bell Ct. (15) Tharp, Ralph, P.O. Box 609 Alsfasser, Eye, Brown and Whitley, 618 Guaranty Bank Bldg. (16) Andersen, Arthur & Co., 1700 Broadway (2) Arvada Arent, Jacob, 1730 Gaylord St. (6) Hines, Glen E., 5624 Yukon St. Baldwin, Arthur & Company, 400 Title Guaranty Bldg. Meisel, Walter H., 5800 Wadsworth Ballin, Milstein & Feinstein, 1635 Marion St. (18) Bauman, Carl H., 101 University Blvd. (6) Rergin & Moore, 201 Guaranty Bank Bldg. (2) Aurora Bernstein, Harry S., 1023 University Bldg. (2) Hutchison, Marion L., 1465 Boston St. Boland, Robert J., 1700 Broadway (2) Snyder, G. Jay, 1984 Nome (8) Bonicamp, Koelling & Smith, Petroleum Club Bldg. (2) Boulder Briber, Gary E. & Co., 729 E. 17th St. (3) Brockmann, Francis E., 506 Farmers Union Bldg. (22) Anderson, Robert R. & Company, 1729 28th St. Brown, Wm. Fred, Jr., 722 University Bldg. (2) Butterfield, Albert V., 2981 Peak Ave. Bryden, William A., 1575 Sherman St. (3) Peterson and Taylor, 1906 13th St. Burrus, Kenneth E., Midland Savings Bldg. (2) Rice & Enright, 3830 Barr Ct. Butler & Munishor, 2727 E. 2nd Ave. (6) Schell, David J., 2991 Peak Ave. Cantley, James W., 1320 Vine (6) Schone, Rhode and Hall, 1024 Pearl St. Carvill, Gordon S., 722 American National Bank Bldg. (2) Brighton Chiappini, Louis P., 720 Western Federal Savings Bldg. (2) Taylor, Charles A. and Associates, 1821 E. Bridge St. Clasquin, W. L., 1030 Petroleum Club Bldg. (2) Cochran, Joseph H., 260 Denver Club Bldg. (2) Canon City Collins, Peabody, Masters & Vanderlaan, 333 Ameri­ Breyfogle, Roger M., 424 Macan Ave. can National Bank Bldg. (2) Connors, Hogan, Miles and Kumagal, 1649 Vine St. (6) Colorado Springs Cordle and Associates, 605 Denham Bldg. (2) Auld & Taylor, 313 Mining Exchange Bldg. Cory, Webster, Lawrence & Greenblatt, 207 Denham Enger, Donald D., 7½ E. Bijou St. Bldg. (2) Gregory, Edgar P., 309 S. Cascade Daniel, Daniel, Ennis & Co., 1845 First National Bank Heider, Walter E. & Company, 716 E. Fontanero Bldg. (2) Hentges, Walter E., 403 First National Bank Bldg. Davies & Ryan, 202 Guaranty Bank Bldg. (2) Hieser, Harry, 336 Independence Bldg. Douglas, Carl A., 333 W. Colfax Ave. (4) Kingsolver, White, Griffis & Jonson, 801 Exchange Dulacki, Edward J., 804 Equitable Bldg. (2) National Bank Bldg. Dunham, Stephenson & Associates, 777 Grant St. (3) Lester, R. H. & Co., 403 First National Bank Bldg. Early, Norman F., 316 Symes Bldg. (2) Price & Moeller, 333 Independence Bldg. Eckelman and Crowley, 634 Guaranty Bank Bldg. (2) Trichak, Trainor & Tillman, 7th & W. Pikes Peak Erb and Idelberg, 607 Central Bank Bldg. (2) Tunnell, Robert D., 311 Pleasant Ernst & Ernst, 1741 First National Bank Bldg. (2) Fagemess, David W., 1810 First National Bank Bldg. Cortez Farkas, Saltzman & Company, 901 E. 17th Ave. (18) Arnold, S. J. & Co., 10 W. Main St. Fox, Louis L., 1741 Gilpin St. (18) Fried, Benjamin L., 1757 S. Jasmine St. (22) Garber, Emanuel, 1529 York St. (6) Craig Ginsberg, Jerome, 241 Hudson St. (20) Razzano, Ralph P., 475 Yampa Ave. Grant, Alexander & Company, 621 17th St. (2) Hamma and Nelson, 1000 American National Bank Bldg. (2) Delta Harcourt, Tanner and McEwen, 830 American Nation­ Calhoun, John C., Colorado Bank Bldg. al Bank Bldg. (3) Firm List of Members 17

COLORADO (Continued)

Deaver ( Continued ) Fort Collins Harris, Kerr, Forster & Company, 140 Columbine Bennett, Robertson L., America Bldg. Bldg. (3) Greager and Company, 333 W. Mountain Hart, Weber & Cronin, 850 Lincoln St. (3) Kruchten, Alvin J., First National Bank Bldg. Haskins & Sells, 818 17th St. (2) Rogers and McCluskey, 212 W. Magnolia Haskins and Zick, 300 Speer Blvd. (3) Havill, J. R., 1275 Sherman (3) Fort Morgan Haworth, R. Wallace, 919 Equitable Bldg. (2) Cooper & Wilson, 231 Main St. Heider, Walter E. & Company, 303 Denver National Townsan, Clarence R., 423 Main St. Bldg. (2) Hendee, F. C., 825 Denver National Bldg. (2) Golden Hetrick & Moore, 2829 E. 2nd Ave. (6) Holben and Geis, 10395 W. Colfax (15); 2401 E. 2nd Wagner & Parent, 1800 Jackson Ave. (6) Hook, Reed, McGuire & Arterburn, 612 American Grand Junction National Bank Bldg. (2) Atkinson and Cross, 753 Rood Ave. Kaempfer, Myron A., 1441 Welton St. (2) Baird, Kurtz & Dobson, 215 N. 5th St. Kennedy, Pool & Lesan, 713 Farmers Union Bldg. (2) Dalby, Wendland & Jensen, 400 First National Bank Kentor, Charles, 730 American National Bank Bldg. Bldg. (2) Hunter and Sherwood, 121 N. 8th St. Kippur, Irving, 716 Security Bldg. (2) McNulty, John E., Jr., 200 N. 6th St. Knecht, Robert A., 1677 Wadsworth Blvd. (15) Tucker and Cross, 306 First National Bank Bldg. Kornelsen, Vern D., 1506 Denver U.S. National Cen­ ter (2) Greeley Krieger, Benjamin S., 520 University Bldg. (2) Kring and Tietze, 725 Guaranty Bank Bldg. (2) Anderson, Robert R. & Company, Weld County Bank Lindsay, Alexander J. and Company, 1576 Sherman Bldg. St. (3) Bergendahl and Bergendahl, P.O. Box 705 Logan, Hunt & Company, 900 E. Louisiana Ave. (10) Brough and Fuller, 317 First National Bank Bldg. Marting, Fredric W., 1700 Broadway (2) Dunham, Stephenson & Associates, 205 First National McDonald, Wm. A., 425 University Bldg. (2) Bank Bldg. McGraw, Robert J., 1652 Franklin St. (18) Huneke, W. H., 1002 9th St. McMahon, Maddox and Rodriguez, 645 Delaware St. Miller, Albert R., 1019 10th Ave. (4) Mueller, Ray C., Greeley National Bank Bldg. McManus, Richard J., 900 E. Louisiana (10) Miller, B. W., 994 S. Ogden St. (9) Julesburg Miller & McCollum, 1575 Sherman (3) Milzer, Sidney & Co., 1915 Clarkson St. (18) Capps, Thomas W., Jr., 106 E. 1st Mintener, Ralph D., 755 S. Jackson St. (9) Moss, Thomas L., 714 Farmers Union Bldg. (3) La Junta Olesh, Bressler & Idelberg, 505 Guaranty Bank Bldg. Rollins, Robert W., McKenzie Bldg. (2) Olson, Roy G., 900 Estes St. (15) Lakewood Parker and Rippy, 461 Hilton Office Bldg. Peat, Marwick, Mitchell & Co., 817 17th St. (2) Eckelman and Crowley, 9655 W. Colfax Ave. (1$) Peck, Doran W., 247 Petroleum Club Bldg. (2) Gwinn, Donald E., 1485 Holland (15) Pennut, A. H., 616 Patterson Bldg. (2) Holben and Geis, 10395 W. Colfax Ave. (15) Price Waterhouse & Co., First National Bank Bldg. Kirkley, M. L., 7580 W. 20th Ave. (15) (2) Smith, Marvin, 6007 W. 16th Ave. (15) Quinette, William H., 750 Denver Club Bldg. (2) Terada, Roy T., 2482 Kipling St. Raizen, Harold E., 1700 Broadway (2) Whitlock, Charles E., 1510 Glen Ayr Dr. (15) Rhodes & Calvin, 416 American National Bank Bldg. (2) Lamar Rice & Enright, 318 Patterson Bldg. (2) Strait, A. Marvin, Reyher Bldg. Schmitz, Paul L. & Co., 1749 Pennsylvania St. (3) Schneider & Ashby, 824 Majestic Bldg. (2) Littleton Schuyler, Karl C., 703 American National Bank Bldg. (2) Cordle and Associates, 1449 W. Littleton Blvd. Shockley, Orville M., 1726 Champa St. (2) Hill, Henry B., 2009 W. Littleton Blvd. Standifer, Richard L., 749 S. Vine St. (9) Stewart, Edward M., 1050 Cherokee St. (4) Longmont Stone, Gray and Company, 101 S. Madison St. (9) Brock, Cordle and Associates, First National Bank Strang, Fletcher F., 1420 Ulster (8) Bldg. Sumerwell and Mulhern, 510 Zook Bldg. (4) Conly, Wm. E., Jr., 807 Main St. Sutton, Richard K., 1540 Emerson St. (18) Thelen, Frank J., 718 Patterson Bldg. (2) Loveland Touche, Ross, Bailey & Smart, 1801 First National Bank Bldg. (2) Holloway, Bryce A., Sr., 436 Cleveland Vander Ploeg, J. Donald, 327 Guaranty Bank Bldg. Ray and Halliburton, 441 E. 4th (2) Waldren, James H., 2785 N. Speer Blvd. (11) Pueblo Waters, Robert B., 224 Patterson Bldg. (2) Becker, Clayton A., 315 W. 8th St. Westblade, Maynard, 745 Sherman St. (3) Dell, Peter A., 644 Thatcher Bldg. Whittemore, Leslie E. & Co., 1700 Broadway (2) Fredrickson, R. G., 216 Thatcher Bldg. Wilkins, Winter and Barrett, 730 Petroleum Club Halbig, F. J. and Associates, 626 Thatcher Bldg. Bldg. (3) Hill and Schmidt, 348 Thatcher Bldg. Wolf, Michael, 1009 Farmers Union Bldg. (3) Kiblosky, Dan J., 416 Colorado Bldg. Young, Arthur & Company, 1930 Sherman St. (3) McDonald, William G., Jr., P.O. Box 1642 Nunn. James L., 400 E. 4th St. Taussig, Frank W., Thatcher Bldg. Durango Cooper, Cecil E., Jr., P.O. Box 907 Sedalia McKenna, Robert L., 777 Main Ave. Young, Harold R., P.O. Box 144

Englewood Sterling Heider, Walter E. and Company, 3311 S. Broadway Earhart, Jack W., 131 S. 2nd St. Whittemore, Leslie E. & Co., 3385 S. Bannock St. Trinidad Whittemore, Leslie E. and Company, McCormick Estes Park Bldg. Ray and Halliburton, 226 East Elkorn Ave. Wheatridge Samuelson, Carl A., 277 Moraine Dr. Bailey and Wylie, 4485 Wadsworth Ave. Boynton, E. Roberta, 4136 Balsam St. Florence Wray Merwin, Evelyn H., 130 W. Main Mich, Lawrence E., 110 National Bank Bldg. 18 American Institute of Certified Public Accountants

CONNECTICUT Ansonia Greenwich Einbinder, David A. & Company, 267 Main St. Allen, Cassidy & Co., 1 B. Putnam Ave. DePalma & Ain, 45 E. Putnam Ave. Bloomfield Katz, Mortimer, Smith Bldg. Kennedy, Alexander W. & Company, 1 W. Elm St. Lieberman, Louis A., 50 Jerome Ave. Wiendieck & Co., 309 Greenwich Ave. Branford Kahl, Oscar H., 225 Montowese St. Groton Gottesdiener, Martin, 174 Bridge St. Bridgeport Seward and Monde, 402 Long Hill Rd. (10) Baum and Lipton, 1115 Main St. (3) Bernnard, Henry, 240 Fairfield Ave. (3) Bonitati, Charles J., 1301 Wood Ave. (4) Hamden Buckley, Jeremiah S., 955 Main St. (3) Chizzick & Sahl, 3013 Dixwell Ave. Capossela, Joseph F., Jr„ 945 Main St. (3) Cody, John F., 955 Main St. (3) Cohen & Engelson, 945 Main St. (3) Hartford Colman, Lawrence J., 1188 Main St. (3) Andersen, Arthur & Co., 650 Main St. (3) Dworken, M. 1., 114 State St. (3) Apter and Franklin, 75 Pearl St. (3) Friedberg, Milton H. & Co., 880 Main St. Bankenstein, William W., 215 Washington St. (6) Gaspierik, Edward, 1301 Wood Ave. (1) Barry, Macri & Co., 750 Main St. (3) Grom, George W., 1101 E. Main St. (8) Blum, Kaplan & Co., 999 Asylum Ave. (5) Hope, J. William and Company, 1200 Broad St. (3) Bonadies, Francis T., 15 Lewis St. (3) Isaacs, Edward & Company, 265 Congress St. (4) Booth, Schwartz & Freiman, 1007 Farmington Ave. (7) Klein, Murray A., 3600 Main St. (6) Bottum, Maurice S., 15 Lewis St. (3) Koehler & Roof, 1016 Broad St. (3) Burns & Peterson, 215 Washington St. (6) Kornblut, Irving L., 114 State St. (3) Carlisle, Frederick C., Jr., 1049 Asylum Ave. (5) McGloon, John H., 955 Main St. (3) Cole, Knapp & Co., 770 Asylum Ave. (5) Morrell, Peter P., 1346 Kossuth St. Danseyar, Morton L., 15 Lewis St. Moss, Jack M., 114 State St. (3) Diakon, Roman, 339 Broad St. (5) Nestor, Sarka & Schurman, 1140 Fairfield Ave. Eisenberg, Bernard, 119 Ann St. O’Connor, James F., 1330 Brooklawn Ave. (4) Epstein, Kostin & Co., 42 Asylum St. Powel, John & Company, 1016 Broad St. Ernst & Ernst, 750 Main St. (3) Ryback, A. F., 1016 Broad St. (3) Fulco, S. N. & Co., 244 Collins St. (5) Schoenhorn, Sigmar, 203 Golden Hill St. (4) Goodman, Spitz & Sullivan, 120 Oxford St. (5) Schwartz and Sax, 240 Fairfield Ave. (3) Guinan, Joseph M., 216 Farmington Ave. (5) Smith, Joseph Y., 1115 Main St. (3) Hathaway, Edwin B. & Co., 179 Allyn St. Srebnick, Leonard, 240 Fairfield Ave. (3) Hirschfeld, Alvin J., 234 Pearl St. Stern & Stern, 114 State St. (6) Jacobs, Harry, 242 Trumbull St. (3) Varholy, Stephen V., 279 Washington Ave. (4) Kasin, Lester E., 945 Asylum Ave. (5) Venman, John H. & Company, 114 State St. (3) Kircaldie, Randall & McNab, 36 Gillett St. (5) Yaffie, Arthur H., 1115 Main St. (3) Kistulinec and Rosen, 770 Asylum Ave. (5) Zimmer and Zimmer, 1188 Main St. (3) Kling and Orenstein, 36 Woodland St. (5) Zolan & Bernstein, 285 Golden Hill St. (4) Knust, Everett & Cambria, 100 Constitution Plaza Lybrand, Ross Bros. & Montgomery, 37 Lewis St. (3) Bristol Massa, Andrea H., 36 Pearl St. (3); 249 Sisson Ave. (3) Chamberlin, Barr & Company, 160 Farmington Ave. Maynard, Clifford R., 167 Washington St. McGann, Winston C., 15 Lewis St. (3) Danbury Page, Howard L. & Co., 37 Lewis St. (3) Peat, Marwick, Mitchell & Co., 750 Main St. (3) Allen, Leo & Company, 7 West St. Perlysky and Primason, 242 Trumbull St. (3) Chuvala, John W., 205 Main St. Price Waterhouse & Co., 37 Lewis St. (3) Larsen, Walter W., 31 West St. Raphael, Edward, 18 Asylum St. (3) Moss, Jack M., 79 West St. Rapport, R. Reuben, 95 Woodland St. Robinson, Frederick F., 59 Main St. Rhodes, Adam, 721 Main St. (3) Schwartz and Sax, 42 Main St. Rice, James Q., 18 Asylum St. (3) Seward and Monde, 234 Main St. Roller, Sidney C., 57 Farmington Ave. (5) Rubinow, George E. & Co., 621 Farmington Ave. (5) Darien St. Germain, Arthur M., 130 Washington St. (6) Parr, William H. & Co., 381 Post Rd. Schaffman & Schaffman, 104 Gillett St. (5) Schweitzer, Bernard & Company, 37 Garden St. (5) Sinick, Shapiro & Rosenthal, 621 Farmington Ave. Derby Siskin, Shapiro & Company, 410 Asylum St. (3) Ritch, Greenberg & Co., 22 Elizabeth St. Slade, Mace & Co., 750 Main St. (3) Troub, Leonard & Company, 95 Woodland St. (5) East Hartford Weiner, Stanley F., 119 Ann St. Perloff, Gerald M., 98 Connecticut Blvd. (8) Whittlesey, W. S., Jr., 15 Lewis St. (3) East Haven Harwinton Annunziata, Joseph V., 265 Main St. Lambert, Wilbur C., Burlington Rd., R.R. 2 East Norwalk Higganum Hunt, Paul A., 27 First St. Zidek, Anton J., Christian Hill Rd. Elmwood Valenti, Jerry J., 1107 New Britain Ave. (10) Manchester Hirschfeld, Alvin J., 81 Mountain Rd. Fairfield Kanehl, George A., 56 Porter St. Murray, Francis R., 376 W. Middle Tpke. Allen, Cassidy & Co., 2000 Black Rock Tpke. Okrant, Gerald, 79 E. Center St. Deitler & Deitler, 1495 Black Rock Tpke. Ross, Raymund A., 634 Woodbridge St. Felis, Austin S., 1838 Black Rock Tpke. Stevens, .H. Wilbur, 63 E. Center St. Fish, Frederick R., 53 Unquowa Pl. Leask, John M., Jr., 1177 Post Rd. Pjura, Paul P., 1177 Post Rd. Meriden Shook, Edwin O., 1239 Post Rd. Evarts, Richard M., 50 Winthrop Terr. Evilia, Alexander V., 110 Colony St. Farmington Rachels, Joseph, 327 W. Main St. Carey, Newton B., Vine Hill Rd. Seward and Monde, 489 Broad St. Tackus, James A., 14 Robin Rd. (10) Wasserman, Maselli and Company, 110 Colony St. Granby Middlebury Theriault, Doran L., 422 College Hwy. Sticco, Elmer A., Northwood Dr. Firm List of Members 19

CONNECTICUT (Continued)

Middletown Orange Dayton & Piercey, Hartford National Bank Bldg. Sahl, Herman J., 227 Harvester Rd. Gelin, Howard L., 178 Court St. Knust, Everett & Cambria, 164 Court St. Rockville Parkin, William, 109 Broad St. Taylor, J. Richard, 164 Court St. Pue, Robert J. & Co.> 9 Elm St. Milford Sandy Hook Pennington, Joseph, 2nd, 81 Broad St. McGlinchy, Frank C. New Britain Seymour Gavens, Morton H. and Company, 99 W. Main St. Carrington, F. H. and Company, 88 Main St. New Canaan Simsbury Ayers, V. Stanley, 920 Hopmeadow St. Pfeffer & Squitieri, 30 Grove St. Senger, Robert I., 928 Hopmeadow St. New Haven Southington Alpert, Heiberger, Mirel & Donovan, 348 Orange St. Bailey, Moore and Glazer, 1294 Chapel St. (11) Dudzik, Albert J., Jr., 7 N. Main St. Becker, Ely, 185 Church St. (10) Bernstein, Siegfried F., 315 Whitney Ave. South Norwalk Braverman & Hoffenberg, 38 Trumbull St. (10) Green, H. M. & Company, 42 N. Main St. Bua, Nicholas J., 1942 State St. (11) Robinson, Preece & Company, 66 N. Main St. Bujalski, Francis P., 185 Church St. (10) Byxbee, T. M. Company, 20 Circular Ave. (14) Stamford Conlon, Francis X., 15 Broadway Ernst & Ernst, 270 Orange St. (11) Almond & Kelemen, 300 Main St. Finer, Samuel M., 109 Church St. Bruneau & Van Brunt, 500 Summer St. Finsmith, Brodner & Company, 339 Kimberly Ave. Cantore, J. Michael & Company, 1172 Bedford St. Fischer, Frederick F., 185 Church St. (10) Davidson, Robert G., 72 Mathews St. Frickenhaus, H. Roland, 200 College St. (10) Haims, Samuel H. & Co., 294 Main St. Gessner & Stock, 55 Norton St. Kuriansky, Sosnowitz & Broudy, 1435 Bedford St. Haskins & Sells, 205 Whitney Ave. (11) Kweskin, Bernard, 308 Atlantic St. Hornstein & Multer, 31 High St. (11) Lang, Joshua, 417 Main St. Jacobs, Earle E., Jr. & Co., 47 College St. (10) London, Milton, 60 Strawberry Hill Ave. Kahn, Murray E., 130 Sherman Ave. Lorenzo, Anthony R., 870 Bedford St. Kirby, Edward J., 52 Whitney Ave. (10) Price Waterhouse & Co., 500 Summer St. Kircaldie, Randall & McNab, 216 Crown St. (10) Steiger & Steiger, 193 Bedford St. Klein, Morris, 135 College St. Verrastro, Mark J., 145 Bedford St. Konowitz & Rashba, 26 High St. Wilkov, Harry, 322 Main St. Korman, Irving B., 26 High St. (10) Ladin, Vitale & Teitelman, 152 Temple (10) Stratford Lasky, Irving E., 205 Church St. (10) Johnson, Carl R., 2362 Main St. Levitsky, Iagrosse and Co., 185 Church St. Lybrand, Ross Bros. & Montgomery, 157 Church St. Suffield (10) Mendelsohn, George & Co., 135 College St. Judson, Phillip W., 24 N. Main St. Meyers, David & Company, 1098 Chapel St. (10) Novaro & Company, 18 Trumbull St. (11) Torrington Nowak, George J. & Company, 101 Whitney Ave. Adorno, Marshall S., 1144 E. Main St. (10) Christian, George H.. 115 Migeon Ave. Perta, Samuel, 89 Howe St. (11) Malham, William J., 365 Prospect St. Possidente, Marino, 205 Church St. (10) Puester, August, 108 Elm St. Trumbull Rosen, David P., 135 College St. (10) Sagal, Lewis & Company, 152 Temple St. (10) Kaskie, Thomas V., Professional Bldg. Seward and Monde, 205 Church St. (10) Rossetti, Valentino L., 111 Lake Ave. Siclari, Pasquale R., 185 Church St. (10) Weinstein, Louis & Company, 195 Church St. (10) Wallingford Weinstein & Timm, 1303 Chapel St. Fredericks, Alfred E., 86 N. Main St. Zempsky, J. M. & Co., 153 Court St. (10) Waterbury New London Brick & Taylor, 335 Meriden Rd. Beller, Shepatin & Company, 302 State St. Child, Lawson & Leonard, 43 E. Main St. (2) Doherty, Robert A., 187 Williams St. Clark, John R. and Company, 37 Leavenworth St. Thall, Morris, 309 State St. (2) White, William Z., 302 State St. Cohen, Kadish & O’Bernier, 38 Grove St. Wurman, Riella & Co., 325 State St. Connors, George M. & Company, 67 Holmes Ave. DeAngelis & Nardelli, 65 S. Main St. Newtown Heaven, Charles & Co., 33 W. Main St. (2) Lombardi and Kelly, 174 Grand St. (2) O’Connor & O’Byrne, 6 Queen St. Lyman, Robert P., 132 Willow St. (2) Meyerhans, Alfred F. and Associates, 153 Prospect St. North Haven (10) Peat, Marwick, Mitchell & Co., 48 Leavenworth St, Luppi, Howard L., 140 Washington Ave. (2) St. George, Livingston G., 2 Linsley St. Polancer, Merrill W., 20 E. Main St. (2) Rydzik, Peter, 135 W. Main St. Norwalk Silverman, Irving, 95 N. Main St. (2) White, Thomas, Jr., 47 Holmes Ave. (10) Macaluso & Nardi, 7-9 Isaac St. Zucker, Bernard J. & Co., 135 W. Main St. (2) Newman, Bernard, 31 Purdy Rd., E. Resnick and Giacomini, 84 West Ave. Schulman, George, 606 West Ave. Waterford Schwartz, Irving & Company, 3 Belden Ave. Johnson & Williams, 774 Broad St. West Hartford Norwich Booth, Schwartz & Freiman, 1007 Farmington Ave. Kivell, Paul, 16 Franklin St. (7) Meyers, John C., 120 Broadway Cohen and Rosenfeld, 10 Crossroads Plaza (17) Pappas, Peter J., 126 Broadway Fruchtman, Jacob, 10 Crossroads Plaza (17) Sullivan & Penn, 110 Broadway Kleman, George J., 54 Church St. (3) Miller, Robert D. & Co., 62 LaSalle Rd. (7) Pearson and Vosburgh, 779 Farmington Ave. (7) Old Saybrook Schwartz, Kostin & Bell, 1007 Farmington Ave. (17) McVerry, Thomas J., 523 Boston Post Rd. Sigal, Trager and Gurne, 772 Farmington Ave. (7) 20 American Institute of Certified Public Accountants

CONNECTICUT (Continued)

West Haven Windsor Anquillare, Ceasar, 614 Campbell Ave. Rosa, Raymond U., 181 Broad St. Westport Windsor Locks Burke, Thomas G. & Company, 24 Taylor Pl. Donnel, Edwin J., 101 E. State St. Bardaglio and Hallisey, 2 Spring St. Gordon, Gabriel, 287 Riverside Ave. Winsted Windham Ernst & Ernst, 512 Main St. Miller, Stanley A., P.O. Box 146 Riiska, Oscar J., 30 Elm St.

DELAWARE

Bridgeville Wilmington Torkelson and Company, 404 S. Cannon St. Balick, Sol, 1209 King St. (1) Belfint, Lyons & Company, North American Bldg. (1) Coe, Lukens & Company, 653 Wilmington Trust Bldg. Dover Book, Raymond F., Jr., 943 Sunset Terr. Cover & Company, 200 W. 9th St. Manter, William R., 426 S. State St. Daney, Bernard J., 1205 King St. (3) Dodd, Leo E., 906 Delaware Ave. (6) Fink, Sol, 219 W. 14th St. (1) Georgetown Goldfinger, Wolkind & Binder, 321 Delaware Ave. (1) Gunnip, Frank A. & Company, 330 Delaware Trust Kelly, William E., 109 S. Bedford St. Bldg. (1) Haggerty & Haggerty, 1011 Washington St. (1) Isaacson, Stolper & Co., 825 Washington St. (99) Milford Krieger, Zenker & Dwares, 1001 Tatnall St (1) Isaacson, Stolper & Co., 10 N.W. Front St. Lebovitz, Benedict, 1211 King St. (1) Kerr, Vernon W., 1 S.E. Front St. Leslie, Banks & Company, 405 Wilmington Trust Bldg. (1) London, Samuel J., 716 King St. Newark Lovett and Parker, 801 Wilmington Trust Bldg. (1) Mack & Company, 818 Market St. (1) Gauger, Martin J., 393 Paper Mill Rd. O’Kane, James P., Jr., 13 W. Justis St., Newport (4) Probert, Edwin A., 1400 Bank of Delaware Bldg. (1) Rose, Harold, 219 W. 14th St. (1) Rehoboth Beach Ryan, William H., 1300 Market St. (1) Hoyt, Robert M., 701 Bayard Ave. Seiden & Seiden, 215 North American Bldg. (1)

DISTRICT OF COLUMBIA

Abensohn, Seymour S., 2011 Eye St., N.W. (6) Edwards, Sidney L., 815 15th St., N.W. (5) Addabbo, John J., 6400 Georgia Ave., N.W. (12) Emanuel & Pear, 1104 Vermont Ave., N.W. (5) Alexander, Edward S., 1701 K St., N.W. (6) Ernst & Ernst, 1701 K St., N.W. (6) Andersen, Arthur & Co., 777 14th St., N.W. (5) Fagan, Morris, 1411 K St, N.W. (5) Bailey, Ralph L., 232 Woodward Bldg. (5) Fainberg & Menes, 3000 Connecticut Ave., N.W. (8) Becker and Brown, 1346 Connecticut Ave., N.W. (6) FerguSon, Forrest E. & Company, 1346 Connecticut Berdansky, Gerald, 919 18th St., N.W. (6) Ave., N.W. (6) Berg, John and Company, 815 15th St., N.W. (5) Frantz, Frank C., 1000 Vermont Ave., N.W. (5) Berman, Goldman and Ribakow, 4435 Wisconsin Ave., Frazer and Torbet, 1627 K St., N.W. (6) N.W. (16) Galin, Matthew, 1401 K St., N.W. (5) Bernstein, Isidore B., 1329 E St., N.W. (4) Gillis, James E., 1401 K St., N.W. (5) Bernstein, Oscar J. & Company, 1832 M St., N.W. (6) Goldblatt, Becker & Weinstein, 1028 Connecticut Ave., Bird, Shumway J. & Co.. 1725 K St., N.W. (6) N.W. (6) Bisselle, Meade & Co., 1757 K St., N.W. (6) Goldwyn & Berlin, 1411 K St., N.W. (5) Bobys, Switkes, Noble & Brotman, 1411 K St., N.W. Graham, G. P. & Company, 613 15th St., N.W. (5) (5) Grant, Alexander & Company, 910 17th St., N.W. (6) Boker-Dick & Co., 724 9th St., N.W. (1) Greene, Mary, 2011 Eye St., N.W. (6) Bond, Beebe, Bond & Bond, 500 Southern Bldg. (5) Grossberg, Louis C„ 1707 H St., N.W. (6) Bossin, Samuel, 603 Washington Bldg. (5) Gruber, David M. and Company, 1010 Vermont Ave., Boyarsky Max 919 18th St., N.W. (6) N.W. (5) Brown, Victor B. & Company & Samuel R. Hook & Hariton, M. B. and Company, 1717 Pennsylvania Ave., Company, Warner Bldg. (4) N.W. (6) Buchanan & Co., Tower Bldg. (5) Haskins & Sells, 1000 Connecticut Ave., N.W. (6) Burke, Landsberg & Gerber, 2243 Wisconsin Ave , Howell & Company, 1520 K St., N.W. (5) N.W. (7) Hoye, Graves, Bailey & Company, 1145 19th St., N.W. Carry & Carry, 1311 G St., N.W. (5) (6) Chaikin, Fedder and Reznick, 1005 Shoreham Bldg. Hubbard, Moose, and Green, 1536 Connecticut Ave., (5) N.W. (6) Charlton, Millard T. & Co., Perpetual Bldg. (4) Jansson. Eric G. & Co., 815 15th St., N.W. (5) Clark, Howard J., Jr., 1101 Vermont Ave., N.W. (5) Jester & Reed, 1112 13th St., N.W. (5) Cohen, Roger S., Jr., 5304 Tuscarawas Rd. (16) Johnson, Alan M., 8716 Fernwood Rd. (14) Cohen, Samuel H. & Co., 1 Thomas Circle, N.W. (5) Kamerow & Serber, 201 Southern Bldg. (5) Cole, Ralph, 6230 3rd St., N.W. (11) Katz, Max & Co., 4000 Albemarle St., N.W. (16) Corporation Audit Co., 919 18th, N.W. (6) Kershenbaum & Abel, 327 Southern Bldg. (5) Councilor, Buchanan & Mitchell, 3900 Wisconsin Ave. King-Reynolds & Co., 1725 K St., N.W. (6) (16) Koster, Marinus 1244 19th St., N.W. (6) Cromwell, John W., Jr., 1815 13th St., N.W. Lafrentz, F. W. & Co., Tower Bldg. (5) Crowell, Rusco H., 1025 Connecticut Ave., N.W. (6) Lambert, Paul, Jr., 4650 East-West Hwy. (14) Diamond, Melvin H., 904-A 20th St., N.W. (6) Lang, Raymond E. and Company, 630 Washington Dreyfuss & Rod, 1331 G St., N.W. (5) Bldg. (5) Durkin, William J., 1145 19th St., N.W. (6) Lee, White & Company, Investment Bldg. (5) Firm List of Members 21

DISTRICT OF COLUMBIA (Continued)

District of Columbia (Continued) Roberts, Harold S., Woodward Bldg. (5) Rubin, Sidney, 1832 M St., N.W. Leinster, Roy L., 705 Warner Bldg. (4) Rudden, Matthew P., 261 Constitution Ave., N.W. (1) Leopold & Linowes, 926 Woodward Bldg. (5) Salter & Company, 1135 Tower Bldg. (5) Levin & Levin, 4027 Brandywine St., N.W. (16) Savage, Julian and Company, 1825 Connecticut Ave., Levitan, S. W. & Company, 210 Bond Bldg. (5) N.W. (9) Lewis, Phillip S., 1010 Vermont Ave., N.W. (5) Schumaker & Yates, 1511 K St., N.W. (5) Lorenz & Lorenz, 801 Shoreham Bldg. (5) Seltzer, Morris, 101 Munsey Bldg. (4) Lybrand, Ross Bros. & Montgomery, Investment Bldg. Selwyn, Frank, Tower Bldg. (5) (6) Shapiro, Abraham E., 1260 4th St., N.E. (2) Main and Company, Pennsylvania Bldg. (4) Shapiro, Bernard L., 4650 East-West Hwy. (14) Maloney, Joseph P., 516 Transportation Bldg. (6) Sher. Joseph, 1401 K St., N.W. (5) Matthews, Menefee and Carter, 1010 Vermont Ave., Sickles & Phillips, 1010 Vermont Ave., N.W. (5) N.W. (5) Silbert & Brown, 1329 E St., N.W. (6) McGann, Theodore & Co., 1025 Connecticut Ave., Sinker, Julius, 847 Washington Bldg. (5) N.W. (6) Sinrod and Tash, 1735 DeSales St., N.W. (6) McGinley & McGinley, 261 Constitution Ave., N.W. Smith, Samuel J. & Company, 1145 19th St., N.W. McGivem, Raymond H., 1507 M St., N.W. (5) (6) Medford, Robert H., 612 A St., S.E. (3) Snyder, Farr & Company, 425 13th St., N.W. (4) Motyka, Joseph G., 217 Southern Bldg. (5) Snyder, Newrath and Company, 919 18th St., N.W. Moysey, Donald R., 1625 Eye St., N.W. (6) Odor and Murray, 1101 Vermont Ave., N.W. (5) Soule and Law. 1604 K St., N.W. (6) Oehmann, J. Henry & Co., Washington Bldg. (5) Spicer, Frank A. Company, 863 National Press Bldg. Oksner, Welch & Breslauer, 733 15th St., N.W. (5) (4) Olshan, Nathan H., 224 E. Capitol St. (3) Stovall, Clyde B., 905 16th St., N.W. (6) Oshinsky & Baumann, 1411 K St., N.W. (5) Stoy, Malone & Company, 1001 Connecticut Ave., Owens. Henry S. and Company, 1001 Connecticut Ave., N.W. (6) N.W. (6) Stuart, Alfred D., 1507 M St., N.W. Paskin & Kemus, 1420 K St., N.W. (5) Sullivan, Michael J., 917 15th St., N.W. (5) Pearson, Graham C., 5506 Connecticut Ave., N.W. Swartz and West, 1000 Vermont Ave., N.W. (5) (15) Sweeney, Henry W & Company, 1346 Connecticut Peat, Marwick, Mitchell & Co., 512 American Se­ Ave., N.W. (6) curity Bldg. (5) Thompson & Belloff, 812 Ring Bldg. (6) Philipson, Robert & Company, 1925 K St., N.W. (6) Touche, Ross, Bailey & Smart, 615 Tower Bldg. (5) Pinson, Wm. B., 1028 Connecticut Ave., N.W. (6) Understein, Jack, 533 Investment Bldg. (5) Plummer, William H„ 1108 16th St., N.W. (6) Vereouteren, Baer & Co., 1343 H St., N.W. (5) Pratt, Lester A. and Company, 719 15th St., N.W. (5) Pressutti, Arthur D., 805 15th St., N.W. (5) Walker, Gilbert, 1510 L St., N.W. (5) Preston, H. Virgil, 1319 F St., N.W. (4) Wechsler and Company, 1420 K St., N.W. (5) Price Waterhouse & Co., 1710 H St., N.W. (6) Weinstein, Mayer David, 1028 Connecticut Ave., Pullen, A. M. & Company, 1145 19th St., N.W. N.W. (6) Regardie & Brooks, 1625 Eye St., N.W. (5) White, Oliver H.. 927 15th St., N.W. Rickerson, Fred W., 1022 17th St., N.W. Young. Arthur & Company, 1000 Connecticut Ave., Ricketts, Gregg and Company, 1912 N St., N.W. (6) N.W. (6) Riibner & Simon, 1500 Massachusetts Ave., N.W. (5) Ziger, Herbert N., 538 Woodward Bldg., N.W. (5)

FLORIDA

Bartow Coral Gables Nunez, George T.. 170 W. Main St. Ayers, Jureit & Bond, 3300 Ponce de Leon Blvd. (34) Cohen, Murray G., 154 Almeria Ave. (34) Belle Glade Forman, Max, 304 Palermo (34) Friedland, Maurice, 3508 Ponce de Leon Blvd. (34) Bamford & Weeks, Elsberry Bldg. Ganz and Kurtz, 218 Catalonia Ave. Rhodes, William B., Cor. S.E. 1st St. & Ave. C Goodman & Weinberger, 2355 Salzedo (34) Gustafson, Gordon C., 1550 S. Dixie Hwy. (46) Boca Raton Heck & Hasencamp, 138 Almeria Ave. (34) Kneip, G. D., 470 N.E. 37th St. Kast and Schram, 495 Biltmore Professional Bldg. (34) Welch, John J., 169 E. Palmetto Park Rd. Learner, Howard, 167 Almeria Ave. Lynch & Dudley, 495 Biltmore Way (34) Boynton Beach Miller, H. N. & Company, 495 Biltmore Way (34) Morris and Grace, 328 Minorca Ave. (34) Kelly, Robert A., 616 E. Ocean Ave. Parker, C. Palmer, 279 Greco Ave. (34) Pelton, Dean F., P.O. Box 34-303 (34) Bradenton Peters, Wirt L., 3305 Alhambra Circle (34) Johnson, Harold C. and Company, 608 13th St. Press, Joseph B., 145 Almeria Ave. (34) Pratt & Whitcomb, 417 12th St., W. Rachlin, Norman S., 100 Miracle Mile (34) Valdes & Pratt, 920 Manatee Ave., W. Reiche, Carl A., 932 Obispo Ave. (34) Ryan, Eleanor M. & Co., 2745 Ponce de Leon Blvd. (34) Clearwater Schiller, Melvin D., 183 Madeira Ave. (34) Crown & McCrillus, 1219 S. Franklin Circle Sharff, David D., 124 Minorca Ave. (34) Montenegro, M. A. & Company, 121 N. Osceola Ave. Stein, Abraham, 220 Miracle Mile (34) O’Loughlin, Harry Merrick, 422 Cleveland St. Terry, Leland E., 214 Alhambra Circle (34) Powers & Rea, 1224 Rogers St Thomas, William F., 61 Merrick Way Saclarides, Yarbrough and Campas, 1186 N.E. Cleve­ Thompson, Terrence J., 124 Almeria Ave. (34) land St. Walton, William O., 220 Catalonia Ave. (34) Stonesifer, C. C., 211A S. Garden Ave. Ulmer, Esten A., 220 Catalonia Ave. (34) Turnburke, Brock and Raines, 1173 N.E. Cleveland Walz, Ray J., 220 Miracle Mile (34) St. Weinberger, Morton L., 2355 Salzedo at Miracle Mile (34) Clermont Sheppard, H. W. & Co., 752 Montrose Dade City Sperry & Sperry, 409 E. Meridian Cocoa Daytona Beach Montenegro, M. A. & Company, 9 Bellair Arcade Bldg. Sadoff, Schwartz & Rothchild, 627 Brevard Ave. Baum, A. Henry, 434 Zelda Blvd. White & Davies, 421 Delannoy Ave. Burgess, John H., 326 S. Grandview Derby, Greene & Faircloth, 400 S. Palmetto Ave. Genter and Batten, 118½ Volusia Aye. Cocoa Beach Hogle, Vogt and Jenks, 236 N. Ridgewood Ave. Lewis, John T., 66 N. Atlantic Ave. Pierce, John E,., Jr., 115 S. Palmetto Ave. 22 American Institute of Certified Public Accountants

florida (Continued)

Daytona Beach (Continued) Brown, Ronald J., 1132 S. Edgewood Ave. (5) Cagle and Richardson, P.O. Box 5514 (7) Pollitz, Louis J., 311 Orange Ave. Carter, William H., Jr., P.O. Box 23 (1) Robertson and May, 211 N. Ridgewood Ave. Catherwood, Samuel C., 309 Law Exchange Bldg. (2) Tumey and Manville, 533 Seebreeze Blvd. Dandelake, George W., 1919 Farragut Pl. (7) Davis, Aaron, 904 Lynch Bldg. DeFuniak Springs Evarts, Harry W., 1230 Hendricks Ave. (7) Goodrich & Varnedoe, 2223 Oak St. (4) Bruckner, Thomas, P.O. Box 322 Hall and Fisher, 951 Florida National Bank Bldg. (2) Hartman, Joseph & Associates, 730 Lynch Bldg. (2) Deland Haskins & Sells, Coast Line Bldg. (2) Cohen, Robert L., 215-216 Conrad Bldg. James and Harris, 1100 Lynch Bldg. (2) Miller, David W., 313 Whitehair Bldg. Johnson & Company, 2099 Park St. (4) Johnson, Richard P., 4510 Ortega Blvd. (10) Delray Beach Lucas & Herndon, 404 Lynch Bldg. (2) Himes & Himes, 38 S.E. 4th Ave. Matthews, A. L., Jr., 306 First Federal Savings Bldg. Milligan & Burke, 4963 Beach Blvd. (7) Eustis Morris, Byron, 908 Florida Title Bldg. (2) Sheppard, H. W. & Co., 421 N. Bay St. Oosterhoudt & Co., 1422 San Marco Blvd. (7) Palko, Bernard E., 1002 Prudential Bldg. (7) Fort Lauderdale Patrick and Company, 1239 King St. (4) Rieders, Fink & Co., 1405 Universal Marion Bldg. Brennan, Robert P., 281 S.W. 58th Ave. (Plantation (2) Park) Ring, Mahony & Arner, 814 Barnett Bank Bldg. (2) Della-Donna & Company, 425 Bayview Bldg. Sack, Ely J., 904 Prudential Bldg. (7) Ernst and Harlow, 201 Romark Bldg. St. John, N. D., 530 Goodwin St. (4) Guido, Gene J., 2303 N. Federal Hwy. Silver, Jack, 1606 Lynch Bldg. (2) Haskins & Sells, 502 Broward National Bank Bldg. Smith, Ryan and Carlisle, 1011 Independent Life Bldg. Hoch, Shriber & Frey, 506 Professional Bldg. (2) Klein, M. S., 1109 E. Las Olas Blvd. Smoak, Davis & Nixon, 625 Florida Title Bldg. (2) Lindfors & Waite, 100 N.E. 3rd Ave. Tyson and Meek, 1617 Atlantic Blvd. (7) Maurer, W. S., 405 First Federal Bldg. Urban, O. Richard, 218 W. Church St. (2) McCall. Pennywell F., 1776 E. Sunrise Blvd. Pearce, Harry, 2980 N. Federal Hwy. Wetherington, Carlton A., 718 Florida Title Bldg. Phillips, J. E. & Co., 100 E. Las Olas Blvd. Reehil & Ford, 530 Bayview Bldg. Ring, Mahony & Amer, 602 Broward Bank Bldg. Jacksonville Beach Ringel, Reed, 2741 Oakland Park Blvd. Curtis, Omer G., 228 3rd Ave., N. Rodgers and Price, 910 N.E. 19th Ave. Spickett, William J., 3210 W. Broward Blvd. Key West Stockwell, Eaton, Feed & Schott, Professional Bldg. Sunrise Kemp, Orvis M., 518½ Fleming St. Weiser, Irwin A., 842 N.W. 7th Terr. Wilson and Henckel, 1040 Bayview Dr. Lake City Zinnen, Ewald J., 915 S.E. 2nd St. Darby, Darby, Odom & Company, 1420 S. 1st St. Fort Myers Lakeland Bogue, Taylor & Company, 21 Earnhardt Bldg. Borde, George H., Jr., 122 S. Kentucky Ave. Gilbert and Brown, 2052 Virginia Ave. Bunting, Tripp & Ingley, Arcade Bldg. Gilliam, Gilliam & Wiltshire, P.O. Box 1471 Evans & Ottinger, 211½ S. Tennessee Ave. Hamic & Hamic, 112½ S. Tennessee Ave. Fort Pierce Hamilton, Roy W., P. O. Box 1353 Milligan & Burke, Arcade Bldg. Ballou, Charles A., Jr., 103 S. 2nd St. Turner, John A., 601 Hawthorne Trail Goff, George E., 230 Raulerson Bldg. Hart, Clyde F., 438 Tranquila Ave., Port St. Lucie McAlpin & Ripley, 207½ Orange Ave. Lake Wales Bunting, Tripp & Ingley, 230 E. Tillman Ave. Fort Walton Beach Robinson & Nicholson, 204 Eglin Pkwy. Lake Worth List, Joel, 200 Lake Ave. Gainesville Austin, Keith C., 1121 W. University Ave. Largo Crippen-Wells, 411 E. University Ave. Cook, Marilyn H., 1923 W. Bay Dr. Moore, James F., 1418 N.W. 17th St. Weber, Raymond A., 3973 Church Creek Point Purvis, Gray and Powers, 200 N.E. 1st St. Leesburg Haines City Haskins & Sells, Stoer Bldg. Loucks, John E., 106 1st St. Marathon Shores Hialeah Faison, Stuart M., Sadowski Arcade Stuzin, David & Company, Citizens Federal Savings Bldg. Merritt Island Hollywood Kaighn, Richard W., 83 Merritt Island Causeway, E. Brozik, Herbert, 1710 N. 45th Ave. Ilowit, Belmont, 2632 Hollywood Blvd. Miami Neuwahl, Smith & Grand, 1909 Harrison St. Abramson, Seymour H., 3061 N.W. 7th St. (35) Sadoff, Schwartz & Rothchild, 501 Hollywood Fed­ August, Weintraub and Stahl, 19 W. Flagler St. eral Bldg. Bamberg and Superstein, 307 Roper Bldg. (32) Salter, Abraham J., 2429 Hollywood Blvd. Bayer, Jack P., 506 Biscayne Bldg. (32) Schott, Elwin L., 1909 Tyler St. Beardon. Ralph H., Jr., 650 S.W. 12th Ave. (36) Smith, G. Donald, 1909 Harrison Becker, W. Charles. 3061 N.W. 7th St. (35) Southworth, Pauline Brannan, 2841 Hollywood Blvd. Beer & Steinberg, 612 Ainsley Bldg. (32) Stockwell, Eaton, Feed and Schott, 500 Hollywood Behren, Richard I., 2962 Coral Way (45) Federal Bldg. Berman, David M., 1202 Congress Bldg. (32) Terry, Andrew J., 1909 Harrison St. Bernstein, Barney & Company, 141 N.E. 3rd Ave. Vogelsang, Paul P., Jr., 2110 Hollywood Blvd. (32) Blacker, Robert M., 601 Ainsley Bldg. (32) Jacksonville Blanton, Edward and Company, 1230 Ingraham Bldg. Armstrong, Pendleton R., 921 Florida National Bank Blitt, Isidore Ira, 3830 W. Flagler St. (44) Bldg. (2) Bolger & Fisher, 503 Pan American Bank Bldg. (32) Blitch, Gartside & Tuerk, 718 Laura St. (2) Bramson, Schechter, Beame & Davis, 705 Biscayne Bradford, H. B'., 1702 Barnett National Bank Bldg. Bldg. (32) (2) Bromber, Aronow & Co., 693 N.E. 79th St. (38) Firm List of Members 23

FLORIDA (Continued)

Miami (Continued) Weiner, Milton, 3020 S.W. 4th Ave. (36) Weiner, Samuel, 20 S.E. 1st Ave. (32) Brown, Bert S., 1510 N.W. 183rd St. (69) Weisglass, Marder and Schanfald, 1996 S.W. 1st St. Brown, Joel G., 1393 S.W. 1st St. (35) (35) Bruce, Robert B., 2501 N.W. 75th St. (47) Weiss, Paul J., 1215 Metropolitan Bank Bldg. (32) Callahan, W. J., 1215 Alfred I. duPont Bldg. (32) Weitzman, Sheldon S. & Co., 529 W. Flagler St. (36) Chester, Alvin M., 2725 S.W. 3rd Ave. Wellisch and Silverman, 1413 Congress Bldg. Coleman, Maxwell L., 900 S.E. Miami Ave. Rd. (32) Whyte, Erb and Company, 8340 N.E. 2nd Ave. (38) Crair, Stephen W., 2737 N.W. 75th St. Wiener, Stern and Company, 1702 Congress Bldg. (32) Demos, James P., 145 N.E. 127th St. (61) Williams, Donald K., 3041 N.W. 7th St. (35) Dilner, Philip W. & Co., 517 duPont Plaza Center Williams and Kaiser, Metropolitan Bank Bldg. (32) (32) Zaiac, Manuel, 302 Biscayne Bldg. (32) Dixon, Orville W., 316 Ingraham Bldg. (32) Zittrer, Joseph, 1200 S.W. 1st St. (35) Durland, H. Preston, 2173 S.W. 6th St. (35) Eber & Rapaport, 1750 S.W. 3rd Ave. (36) Ellis, William R., 1210 Ainsley Bldg. Miami Beach Ernst & Ernst, 700 Ingraham Bldg. (32) Benjamin and Benjamin, Miami Beach First National Faber, Russell C., 1361 Coral Way (45) Bank Bldg. (39) Feld, Max P., 914 Ainsley Bldg. (32) Blumin, Harry & Company, 407 Lincoln Rd. (39) Fern, Ronald N., 2 N.W. 54th St. Breslow, Max S., 337 Lincoln Rd. (39) Finkelstein, Alfred, 1150 S.W. 1st St. (36) Codd, Hughes and Company, 1005 Kane Concourse Fox, Arthur E., 245 S.E. 1st St. (32) (54) Fredel, Lester, P.O. Box 3980 (1) Davidson, Bernard B., 420 Lincoln Rd. (39) Gillman, Louis, Ingraham Bldg. (32) Ell, L. Jack, 337 Lincoln Rd. (39) Goldstein, Benjamin B., 111 N.E. 1st St. (32) Feuer, Lester, 1 Lincoln Road Bldg. Gordon, David M., 805 Congress Bldg. (32) Furman, M. G., 263-4 Mercantile National Bank Gordon, Ralph, 6660 Biscayne Blvd. Bldg. (39) Graham, George G. & Co., 25 S.E. 2nd Ave. (32) Gerson, Gary R., 6990 Indian Creek Dr. (41) Haskins & Sells, 1701 duPont Bldg. Gobdkin, Morris, 927 Lincoln Rd. (39) Herris and Rosen, Pan American Bank Bldg. (32) Hirsch, Kohn & Dorfman, 1701 Meridian Ave. (39) Herzog, William A., 424 N.W. 27th Ave. (35) Levenson and Friedlander, 17070 Collins Ave. (54) Holly, Edward A., 1510 S.W. 3rd Ave. (36) Olshen, J. W., 420 Lincoln Rd. (39) Horowitz, Edwin M., 3830 W. Flagler St. (44) Perwin, Richard I., 975 41st St. Horwath & Horwath, 1225 A. I. duPont Bldg. (32) Polin, Milton, 940 Lincoln Rd. (39) Hurwitz, Eli, 121 S.E. 1st St. (32) Ribbler, William, 605 Lincoln Rd. Jackson and Goldstein, 3840 W. Flagler St. (44) Riskin, Manuel, 800 71st St. (45) Kaufman, James R., 2421 S.W. 23rd Terr. (45) Schafer, Abraham, 940 Lincoln Rd. (39) King, Charles Banks, Jr., 503 Ingraham Bldg. (32) Sedacca, Harold A., 420 Lincoln Rd. (39) Kneapler, William, 100 Biscayne Blvd., S. (32) Shapiro, David & Company, 420 Lincoln Rd. (39) Krohngold, Robert J.. 1150 S.W. 1st St. (36) Singer, Arthur, 1 Lincoln Rd. (39) Krutman, Abraham M., 1935 N.E. 193rd St. (62) Singer, Seymour D. and Company, 420 Lincoln Rd. Levine, Cohn and Shenkman, 123 N.W. 12th Ave. (39) Long, Melvin E., 5830 S.W. 73rd St., S. (43) Wallach and Casselhoff, 407 Lincoln Rd. (39) Lotterman, Louis, 1150 S.W. 1st St. Wasserman, Olin & Company, 420 Lincoln Rd. (39) Mallah and Furman, 2650 Biscayne Blvd. (37) Wilson & Stonberg, 407 Lincoln Rd. (39) Marvan, Fred, 517 Pan American Bank Bldg. (32) Wintz, Lewis H., 4545 Alton Rd. (40) Matthews, John A., 620 Metropolitan Bank Bldg. (32) Mayers, Eugene, 1820 S.W. 3rd Ave. (36) McClain, A. H. and Company, 1530 duPont Bldg. Miami Shores (32) Abagnale, Roy M., 1400 N.E. 103rd St. McNamara, John D., 705 Langford Bldg. (32) Mermell and Cherkas, 1900 S.W. 3rd Ave. (36) Miller, Martin A., Ainsley Bldg. (32) Miami Springs Miller, Rollin E., 3280 S.W. 16th Terr. (45) Burg and Wray, 4471 N.W. 36th St. Mishkin, Irving W., 3830 W. Flagler St. (44) Morgan, Altemus and Barrs, 25 W. Flagler (32) Newman, Nathan, 1150 S.W. 1st St. Naples Parker, Robert, 2173 S.W. 6th St. (35) Hackney, Alfred J., 5 Beach Patio Parry. Arthur E., 40 S.W. 30th Ave. (35) Morgan, Altemus & Barrs, 649 Fifth Ave., S. Paul, Philip, 1111 N.E. 79th St. (38) Pearlman, Marvin, 1010 Langford Bldg. (33) Pelton, Dean F., 3606 S.W. 60th Ct. (55) New Smyrna Beach Pollak and Bretholtz, 1200 S.W. 1st St. Turner, George E., III, 200 Canal St. Pomerantz and Robinson, 1401 S.W. 1st St. (35) Post, Joseph A., 1820 S.W. 3rd Ave. (36) Rapport, Milton H., 1001 Congress Bldg. North Miami Rawls, Bernard D., 1430 DuPont Bldg. Coltun, Herbert H., 1699 N.E. 123rd St. Resnek & Landis, 1820 S.W. 3rd Ave. (36) Geake, John D., 12990 W. Dixie Hwy. Ring, Mahony & Amer, 1205 First National Bank Meyers, Joseph M., 14809 N.E. 6th Ave. (61) Bldg. (32) Moss, Gerard G., 12545 N.E. 7th Ave. (61) Roberts & Morrow, 953 S.W. 1st St. (36) Perless, Robert N., 13270 N.E. Miami Ct. (61) Rochkind, Oscar, 1111 Ainsley Bldg. (32) Radler, Saul, P.O. Box 99 Rosenthal, Goldstein & Groden, 111 N.E. 1st St. Roth & Gottlieb, 712 Ainsley Bldg. (32) North Miami Beach Sadoff, Schwartz & Rothchild, Security Trust Bldg. (32) Budowsky, Benjamin, 16300 N.E. 19th Ave. (62) Sammons, Clem H., Jr., 150 S.E. 2nd St. (32) Cohen, Stanley L., 1110 N.E. 163rd St. Schoedinger, V. F., 15101 N.W. 10th Ct. (69) Leader, Jerry, 1893 N.E. 164th St. (62) Schuyler, Walter L., Ingraham Bldg. Tenenbaurp, Morris A., 1110 N.E. 163rd St. (62) Schwartz, George, 8201 S.W. 150th Dr. (56) Thaw, Ronald L., 1140 N.E. 163rd St. Severy, Everett W., 9002 N.E. 2nd Ave. (38) Shillington & Fay, 550 Brickell Ave. (32) * Ocala Smethurst & Dessaint, 540 Ingraham Bldg. Cormier Theodore A., 1818 S. Pine St. Smith, Paul S., 1235 Ingraham Bldg. (32) McDonald, William H., 104 E. Fort King Ave. Spear, Sheldon, Safer & Co., 5700 N.E. 4th Ct. (37) Turner, Greene & Norman, 401 Robertson Bldg. Stahl, Harvey H., Biscayne Bldg. Weaver & Duggan, 209 S. Main St. Stein, Max George, 953 S.W. 1st St. (36) Stemshein and Sokolow, 1150 S.W. 1st St. (36) Stokes, Albert L. H., 232 Plaza Bldg. (32) Orlando Sweeny, Joseph A., 611 Dade Federal Bldg. (32) Boone & Kilgore, 221 N. Ivanhoe Blvd. Tait, Edward B. & Company, 8017 N.E. 2nd Ave. (38) Brickman, Milton, 523 Rutland Bldg. Thompson & Nichols, 919 S. Miami Ave. (32) Cashwell & Folken, 55 E. Livingston Ave. Tyler and Rife, 200 Hall Bldg. (32) Colley, Trumbower & Howell, 215 Rutland Bldg. Evans, A. Ross, 55 E. Livingston Ave. Tytell & Winters, 1876 N.W. 7th St. (35) Felix, Charles E., 13 S. Magnolia Ave. Veach, R. L., 567 N.W. 54th St. (37) Griffith & Johnston, P.O. Box 2007 Waas, Maxwell, 337 S.W. 29th Rd. (36) Haskins & Sells, 1 N. Orange Bldg. (2) Weber, Thompson & Lefcourt, 1150 S.W. 1st St. (36) Katz, Albert I., 132 E. Colonial Dr. Weinberg & Hipsman, 801 Ainsley Bldg. (32) Kilgore & Company, 221 N. Ivanhoe Blvd. Weiner, Benjamin, 2010 S. Miami Ave. (36) Kurtz and Martin, 111 E. Robinson St. Weiner, Irving J., 1625 DuPont Bldg. Lee, William S., 1314 W. Colonial Dr. 24 American Institute of Certified Public Accountants

FLORIDA (Continued)

Orlando (Continued) Sarasota Mixner, A. J., 715 N. Fern Creek Arnold & Company, 224 Commercial Court Bldg. Osburn, Greene and Henning, 821 Highland Ave. Coleman, Claude D., 174716 Arlington St. Potter, Bower & Company, 338 N. Magnolia Ave. Fox, Marcus, 1272 N. Palm Ave. Smoak, Davis, Nixon & Snelling McLain, Lee W., 40 S. Pineapple Ave. Stonerock, R. F. & Company, 811 N. Magnolia Russell, Kenneth G., 2073 Siesta Dr. Wells, Laney, Ehrlich & Baer, 1137 Edgewater Dr. Shapiro, David & Company, 1900 Main St. Wittenstein, Geller & Clanton, 56 E. Pine St. Sparkman, S. M., 405 S. Pineapple Ave. Valdes & Pratt, 3400 S. Tamiami Trail Palatka Cobb, Donald R., 105 N. 4th St. Sebring Wicks, Charles F., 124 S. Commerce Palm Beach Cochrane, John P., Jr. and Company, 44 Cocoanut South Miami Row Burt, Leonard A., 5711 S. Dixie Hwy. (43) Edson, John E., 324 Royal Palm Way Erwin, Chester D., Jr., P.O. Box 895 (43) Hawkins, Jeffries, DeWoody & Newlon, 230 Royal Hosken & Wiskeman, 5944 S.W. 73rd St. (43) Palm Way Wheeling, W. Keith, 7210 Red Rd. (43) Nowlen, Lynch & Stewart, 305 S. County Rd. Quentin and Blake, 328A Royal Palm Way Yarborough, James L., Jr., 6135 Sunset Dr. (43) Silett, Harry, 214 Royal Palm Way Stuart Palmetto Fletcher, Wallace W., 412 W. Ocean Blvd. Henson, William P., 717 7th St. Wacha, Frank A., Box 1175 Panama City Tallahassee Jacob, Morgan F., 612 N. Cove Blvd. Ahrano and Hosford, Title Bldg. Pope and Carter, 203 E. 4th St. Allen, Williams, Sheffield, and Watterson, 1309 Tal­ Saltmarsh, Cleaveland & Gund, P.O. Box 327 lahassee Bldg. Avirett, Abner, Jr., 1309 Thomasville Rd. Pensacola Holley, James D. A. & Company, Calhoun St. Baggett and Barfield, 2806 W. Gadsden St. Kelley, J. Eugene, 10516 E. College Ave. Crabtree, James R., P.O. Box 1801 Ketcham, Billy F., 439 N. Monroe St. Creel & Dennison, 408 Brent Annex Miller, F. DeWitt, Jr., P.O. Box 3082 M.S.S. Davis, Lundy & Minnich, 213 S. Baylen St. Walker and Barineau, 1934 Thomasville Rd. Gentry, Elbert C., III, 235 Professional Bldg. Williams-Skelton, Moon Bldg. Gomillion, Aubrey E., 308 Brent Annex McAbee, William W., 719 W. Garden St. Tampa Saltmarsh, Cleaveland & Gund, 217 W. Garden St. Baker & Campbell, 308 Tampa St. (1) Shiell & Brown, 401 N. Baylen St. Beagles, Glenn E., 4611 Grand Central Ave. (9) Teate, William C., Jr., 5042 N. Palafox St. Bella, Hermida and Oliver, 620 Twiggs St. (2) Bigham & Carter, 501 Jackson St. (1) Perrine Blanco and Zack, 1920 E. Hillsborough Ave. (10) Favret, John M„ 10700 Caribbean Blvd. (57) Bogue, Compton & Vass, Marine Bank Bldg. (2) Kublin, Rose P., 9851 E. Fem St. (57) Borges, Hearne & Ryals, 811 First National Bank Bldg. Buchman & Anton, 23416 E. Davis Blvd. (6) Plant City Byrd, Ann Elizabeth, 11706 Florida Ave. (12) Cantrell, James F., 303 Bayside Bldg. (9) Bella, Hermida & Oliver, 111 E. Reynolds St. Carlisle, Lawrence Washbum, 2002 W. Platt St. (6) Morgan, James A., Jr., 305 N. Palmer St. Chernoff & Hanna, 305 Morgan St. (2) Christensen, Kenneth W., 1217 S. Pine Lake Dr. (12) Pompano Beach Darby, Darby, Odom & Company, 611 Magnolia (2) Edwards, Osborne and Tuxworth, 2702 Azeele St. (9) Atford, Lee, 122 S. Federal Hwy. Ennis & Ferlita, 205 W. Brorein St. (2) Lawlor, Harold J., 2335 E. Atlantic Blvd. Ernst & Erast, 519 First National Bank Bldg. Steffens, Frank M., 2320 N.E. 51 St. Falsone, Frank J., 1801½ 21st St. (5) Guida and Little, 3037 Grand Central Ave. (9) Punta Gorda Harvey and Harvey, 306 Stovall Professional Bldg. (1) Bogue, Taylor & Company, 111 W. Olympia Holley, James D. A. & Company, Tampa Theatre Bldg. (2) Quincy Horwath & Horwath, 1310 First National Bank Bldg. (2) Bell, W. D., Shelter Bldg. Meighen, Rex & Company, 700 Exchange National Bank Bldg. (2) Miller, Charles S., Jr., 308 Tampa St. (2) Riviera Beach Montenegro, M. A. & Company, P.O. Box 789 (1) Bateman, J. B., 80 W. 21st St. Nieto, Albert B., 1706 Grand Central Ave. (6) Hawkins, Jeffries, DeWoody & Newlon, 1939 Broad­ Patrick, Raymond V., 308 Tampa St. (2) way Pentland and Cowles, 414 Pierce St. (2) Perez, Frank, Jr., 814 First National Bank Bldg. (2) St. Augustine Prida, Luciano, 116 N. Dale Mabry Hwy. Edmiston and McGhin, 320 City Bldg. Quinn, Jim, 420 First National Bank Bldg. (1) Rains, Eugene O., 308 Tampa St. (1) Rash, Winn P., 7706 Nebraska Ave. (4) St. Petersburg Schwartz, David M., 210 S. Franklin St. (2) Dean, Everett K., 335 22nd Ave., N. (4) Schwartz, Richard J., 300 Tampa St. (2) Dee, Alan G., 3110 1st Ave., N. .(13) Smith & Braley, 607 Magnolia Ave. (1) Fein & Hiepe, 717 Times Bldg. (15 Sperry, Joseph A., P.O. Box 8343 (4) Gassner & McLean, 821 Florida National Bank Bldg. (1) Hunter, Albert B., III, 230 Home Federal Bldg. (13) Titusville Kickliter & Millott, 1644 1st Ave., N. (13) Stonerock, R. F. & Company, 103 Julia St. Murphy, W. A., 1415 16th St., N. (4) Patterson and Sweet, 3444 5th Ave., N. (33) Rabe, Albert A., 1000 Central Ave. (5) Vero Beach Sheldon, Canning, Wells & Salzer, 701 Times Bldg. (1) Allen, Allen & Graves, 1517½ 20th St. Sullivan, Norbert P., 610 Empire Bldg. (1) Cochrane, Robert F., P.O. Box 731 Tornwall, Lang and Lee, 800 First Federal Bldg. (1) Van Middlesworth and Company, 4135 5th Ave., N. (13) West Hollywood Seldine, William M., 1231 S. State Rd. (7) Sanford Semmel, Charles H., 6281 Pembroke Rd. Fitzpatrick, John M., 500 W. 1st St. Greene & Osburn, Kirk Plaza West Palm Beach Stonerock, R. F. & Company, 601 Sanford Atlantic Callaway, Carpenter & May, 1012 Comeau Bldg. National Bank Bldg. Cochrane, John P., 505 Comeau Bldg. Firm List of Members 25

FLORIDA (Continued)

West Palm Beach (Continued) Winter Garden Cochrane, Thomas E., 505 Comeau Bldg. Bond, George-Gordon, 5 W. Plant St. Divine, Wilbur F. & Company, 224 Datura Bldg. Ganz & Kurtz, 401 Pan-A Bldg. Winter Haven Himes & Himes, 120 S. Dixie Harris, Arthur W„ 141 W. Central Ave. Montgomery, Thomas H., 810 Citizens Bldg. Vineyard & Company, 1900 Havendale Blvd. Nowlen, Lynch & Stewart, Harvey Bldg. Williams, George H., Jr., 200 E. Central Ave. Rampell, Edward, 1026 Comeau Bldg. Ring, Mahony & Amer, 1115 Harvey Bldg. Winter Park Shepard, Lee C., Citizens Bldg. McAuliffe, J. J., 205 W. Fairbanks Ave. Stockton, William A., 526-29 Pan-A Bldg. Pflug & Powell, 432 Chase Ave.

GEORGIA

Albany Herbert, George H., Jr., 725 Candler Bldg. (3) Herring & Fuller, 2401 Bank of Georgia Bldg. (3) Crouch, J. W., 931 Third Ave. Hirsch, Jack, 650 Lindbergh Dr., N.E. (5) Lippitt, Bilton and Henderson, P.O. Box 6 Hoffar, Ancus M., 782 Wildwood Rd., N.E. (9) Mauldin & Jenkins, 1110 W. Broad Ave. James, Wm. H. & Associates; 1040 Hurt Bldg. (3) McAlpine, Eugene E., 216½ Broad Ave. Jamison, Charles W. & Co,, 820 Fulton Federal Bldg. Merchant & Henderson, 313 Society Ave. (3) Petrecca, Arthur J., 210½ Pine Ave. Johnson, T. Dan, 1606 Bank of Georgia Bldg. (3) Puckett & Pierce, 523 Broad Ave. Jordan, J. Gwyn & Company, 1701 .Rhodes Haverty Bldg. (3) Alma Karshner, Roy & Company, 3182 Peachtree Rd., N.E. (5) Medders, James Clifton, P.O. Box 164 Kelley, W. Dean, 673 Longwood Dr., N.W. (25) Kemp, Kenneth L., 610 Ten Pryor Street Bldg. (3) Americus Kimbrough, E. Gaines, 3277 Roswell Rd., N.E. (5) Lafrentz, F. W. & Co., Atlanta Federal Savings Bldg. Perry, Robert S., 206-09 Rembert Bldg. (3) Respess and Respess, P.O. Box 980 Larned, Mark V., 418 Red Rock Bldg. (3) Martin, James L., 227 Peachtree Arcade (3) Ashburn McDowell, E. S., Jr., Candler Bldg. (3) McNair, John R., 11 Pryor St., S.W. (3) Shingler, Martha G., E. Washington St. Mesurac, Charles F., P.O. Box 13721, Sta. K (24) Michelmore, Wm. T., 807 Georgia Savings Bank Athens Bldg. (3) Cooley, McWhorter S., 618 Southern Mutual Bldg. Middleton, Milledge L., 610 Henry Grady Bldg. (3) Heckman, H. M., 190 W. View Dr. Milam and Milam, 1132 W. Peachtree St., N.W. Jerkins, Eldridge & Company, 701-05 Southern Mutual Mitchell & Jackson, 3158 Maple Dr., N.E. (5) Bldg. Mount & Carter, 31 3rd St., N.E. (8) Lester, Q. F. & Co., Shackelford Bldg. Napier, Hamrick & Company, 1618 Fulton National Moody, W. Griffin, Jr., 130 College Ave. Bank Bldg. (3) Williams, Thomas L., Southern Mutual Bldg. Patrick, Ray H., Jr., 385 Ponce de Leon Ave., N.E. (8) Atlanta Peat, Marwick, Mitchell & Co., Bank of Georgia Andersen, Arthur & Co., 34 Peachtree St., N.W. (3) Bldg. (3) Asher, Murray, 707 Atlanta Federal Savings Bldg. Pennington, George A. & Co., 1440 Citizens & South­ Bach, James & Company, 1401 Peachtree St., N.E. ern National Bank Bldg. (3) (9) Price Waterhouse & Co., 1712 Fulton National Bank Bagen, Leonard A., 140 Peachtree St., N.E. (3) Bldg. (3) Bagley, Charles P. & Co., 22 Marietta St. (3) Pullen, A. M. & Company, 1230 Candler Bldg. (3) Bansley, J. D. & Co., 1708 Candler Bldg. (3) Raines, Jenkins and Herbert, 725 Candler Bldg. (3) Baugus and Cutcliffe, 31 16th St., N.W. (9) Respess and Respess, 615 Peachtree St., N.E. (8) Berman, Mills & Co., 719 Fulton Federal Bldg. (3) Richardson, Bell, Culbreth & Co., 1422 Citizens & Bernes & Kerker, 623 Volunteer Bldg. (3) Southern Bank Bldg. (3) Bimbrey & Minsk, 1100 Crescent Ave., N.E. (9) Roeser, Robert F., 905 William-Oliver Bldg. (3) Borden, Moore, Dohn & Henry, 1103 Candler Bldg. Sheats, Fred B., 1421 Peachtree St., N.E. (9) (3) Siegel, Abe, 1252 W. Peachtree St. (9) Burks, Ralph, 3272 Peachtree Rd., N.E. (5) Smith, Ralph B., 919 W. Peachtree St., N.E. Butler, A. P., 515 William-Oliver Bldg. (3) Smith, Webb & Dreher, 795 Peachtree Bldg. (8) Carson & Avery, 515 William-Oliver Bldg. (3) Sowell and Harden, Citizens & Southern National Bank Cheek, Herbert H. & Co., 513-18 Whitehead Bldg. Bldg. (3) (3) Spielberg, Sol, Healey Bldg. (3) Christian, P. W., 212 Red Rock Bldg. (3) Sterling & Sterling, 1430 W. Peachtree St. (9) Cook-Harry & Co., 919 W. Peachtree St., N.E. (9) Stone. Jack A., 3568 Cloudland Dr., N.W. (5) Cuba, Max M. & Company, 45 8th St., N.E. (9) Stribling, W. W. Company, William-Oliver Bldg. (3) Downs & Box, 1371 Peachtree St., N.E. (9) Touche, Ross, Bailey & Smart, 911 First National Draewell, O. T., 770 Spring St., N.W. (8) Bank Bldg. (3) Durham, Royce E., 868 York Ave., S.W. (10) Troy &■ Birdsong, 1424 Fulton National Bank Bldg. Ernst & Ernst, 717 First National Bank Bldg. (3) Waite & Wesberry, 2989 N. Fulton Dr., N.E. (5) Farrell, William E. Company, 900 Peachtree St., N.E. Warren, Kidd and Varalla, 1514 Fulton National Bank (9) Bldg. (3) Frankel & Kelley, Atlanta Federal Savings Bldg. (3) Weinman, Joe M., 610 Haas-Howell Bldg. (3) Freeman, William A., 900 Peachtree St., N.E. (9) Williford, Windham & Stone, 1505 William-Oliver Gardner, Emmett F. & Company, 1401 Bank of Bldg. (3) Georgia Bldg. (3) Wilson, Ross, 502 Healey Bldg. (3) Garrett and Wall, 3110 Maple Dr., N.E. (5) Windham, Brannon & Cashin, 615 Peachtree St., N.E. Godfrey, Coleman, Lawrence & Norton, 615 Peach­ (8) tree St., N.E. (8) Young, Arthur & Company, 844 Bank of Georgia Bldg. Gottenstrater & McClain, 44 Pryor St., N.E. (3) (3) Habif, Isaac N., 1616 Healey Bldg. (3) Young, Garber & Company, First National Bank Bldg. Hale, Larzette G., 957 Hunter St., N.W (14) (5) Ham, Eidson & Co., 825 Forsyth Bldg. (3) Hankins, William T., Jr., 900 Peachtree St., N.E. (9) Augusta Harris & Pinyan, 1286 W. Peachtree St., N.W. (9) Baird, George C. & Company, 801-11 Southern Fi­ Haskins & Sells, The Citizens & Southern National nance Bldg. Bank Bldg. (3) Bedingfield & McCutcheon, 302 Masonic Bldg. Hedden, W. Clark, 3240 Peachtree Rd., N.E. (5) Bell and Serotta, 211 Marion Bldg. Hemrick & Co., 347-1401 Peachtree St., N.E. (9) Bryan, Jesse H., 1121 Greene St. 26 American Institute of Certified Public Accountants

GEORGIA (Continued)

Augusta (Continued) Serfling, Helen G., 2328 Spring Creek Rd. Smith, Houston D., P.O. Box 1007 Ferris, Holton K., 916 Greene St. Tabor, Wilbur F., P.O. Box 369 Fox, Wilbert S., P.O. Box 402 Johnson & Henderson, George Walton Bldg. Kleeb and Bullard, 905 Southern Finance Bldg. Douglasville Love, F. M. & Company, 127 7th St. Shipp, John Wesson, Merritt Bldg. Markwalter, Victor & Co., 753 Broad St. McClellan, Zaidee Purvis, 501½ 7th St. East Point Presley and Stafford, 105 McCartan St. Waldron, Alvin E., Jr., P.O. Box 412 Waldron & Kirk, Fulton Federal Bldg. Avondale Estates Buder, Billups K., 3 N. Clarendon Rd. Elberton Ethridge, John C., First National Bank Bldg. Bainbridge Catledge, Wesley W., Jr., 218 S. West St. Gainesville Daniel, George E., P.O. Box 251 Anderson, K. F., P.O. Box 277 Dillard, Bates and Betts, 423 Bradford St., N.W. Blackshear Ellard and Carter, 214 Sycamore St., N.E. Ward, Alvin R. Mount, E. M., 104 Jackson Bldg. Respess and Respess, 311 N. Green St. Bremen Gelon & Wasdin, P.O. Box 337 Gray Davis, William C., Box 356 Brunswick DeLoach, Bufkin & Co., 1417 Union St. Griffin Gould, P. F., 510 Gloucester (1) Hammond, H. H., Commercial Bank Bldg. Smoak, Davis & Nixon, 1514 Union St. Stewart & Stewart, 510 Lissner Bldg. Hapeville Haynes, David, 3777 Forrest Ave. Cairo Davis and Freeman, 311 N. Broad St. Hawkinsville Walker & Meadors, 351 Broad St. Calhoun Dobbs, R. M., 352 S. Piedmont St. Hazelhurst Camilla Hinely, Mary C., N. Tallahassee St. Drewry, Judson Harrell, 32 McArthur Dr. Homerville Carrollton Newton, C. S., Box 127 Aronin, Van Houten & Co., 107 College St. Jesup Cartersville Spillane, Barr and Company, P.O. Box 442 Brenner, Malcolm Company, Erwin St. Morris, Marion W., Nelson-Champion Bldg. LaGrange Boatwright, J. K. & Co., Mallory Bldg. Cedartown Freeman, R. Carter, Jr., O’Neal-Cleaveland Bldg. Brenner, Malcolm Company, Northside Bldg. Macon Chamblee Backer, Sidney, 851 Walnut St. Fenn, Harry T., 4898 Peachtree Industrial Blvd. Bush, Clarence R., P.O. Box 428 Clifton and McNair, 833 Walnut St. College Park Fincher, R. H., 1003 Bankers Insurance Bldg. Flournoy, J. Everett, Jr., 1250 Georgia Ave. Davis, Bruce R., 101 Atlanta Federal Savings Bldg. Fourcher, Allen & Parker, 1104 Bankers Insurance Keith, Robert G„ 4274 Alexandria Way Bldg. Pyke & Pierce, 117 E. John Wesley Ave. Houston & Weeks, 301 Persons Bldg. Howard, Clem S., Jr., Bankers Insurance Bldg. Columbus McLemore, Ralph S., Jr., 709 Persons Bldg. Abernathy, John D., Jr., 511 Swift Bldg. Norris, Hansford, Butler & Co., 1014 Bankers Insur­ Blackmon, Guy, Jr., 416 12th St. ance Bldg. Davis, Charles R., 320 Martin Bldg. Walker, Meadors, Garret & Laney, 828 Riverside Dr. Dowdell, Ross and Murray, 1020 Peachtree Dr. Ernst & Ernst, 219 Fourth National Bank Bldg. Marietta LeMay, Otis B., Jr., 1509 4th Ave. Leonard, West & Favors, 305 Swift Bldg. Belcher, James E. & Associates, 207 Powers Ferry Rd. Loflin, Wm. F. & Co., 1218 Peacock Ave. MacNeely & Henry, 205 Fourth National Bank Bldg. McRae O’Keiley, Edward Elwood, 108 Professional Bldg. Satlof and Hirsch, 302 Fourth National Bank Bldg. McGinty, Jack E., 205 S. 2nd Ave. Sikes, Thomas E. and Associates, 504 Empire Bldg. Wellborn & Company, 208 11th St. Milledgeville Grant, James M., P.O. Box 776 Cordele Rozier, William S., P.O. Box 362 East, Elvin E., 201 7th St. Walker & Meadors, Campus Theatre Bldg. Mauldin & Jenkins, First State Bank Bldg. Moultrie Dalton Draffin, F. M., 16 First Ave., S.W. Acree, Ernest M., 212 W. Gordon St. Dickson, J. K., 702 Greenwood Dr. Stribling, W. W. & Company, 216 W. Waugh St. Ocilla Quinney & Meeks, First State Bank Bldg. Dawson Crittenden and Faircloth, 510 E. Johnson Ringgold Pierce, Nadine, Box 423, Rte. 4 Decatur Clayton, Gerald L., 534 N. McDonough St. Rome Duggan, John E., 413-15 Decatur Federal Bldg. Haynes, J. Bradley, 200 N. 5th Ave. Martin, John G., 116 Clairmont Ave. Read, Martin & Slickman, 304 E. 6th Ave. Rhodes, Donald W., 413 Decatur Federal Bldg. Rudert, Ernest J., 200 E. 3rd St. Firm List of Members 27

GEORGIA (Continued)

Savannah Toccoa Adilman, Michael, 307 Industrial Bldg. Ellard and Carter, 225 W. Doyle St. Benken, Eugene Edwin, 405-410 American Bldg. Brewin, S. Lee, 5 Bull St. Carson & Carson, Liberty Bank Bldg. Tucker Davis, Lamar W., 504 Realty Bldg. Rodgers, Joyner & Co., Tucker Federal Bldg. Dillon, Arthur B., 1017 Realty Bldg. Hancock, Mazo & Co., 308 E. Bay St. Haskins & Sells, First Federal Bldg. Valdosta Hoffman, Philip, 604 Realty Bldg. Smith, Cook, Carter & Lamon, 1307 N. Patterson St. Lange, Robert H., 620 Drayton St. Stewart, Stevens, Brandon & Hedden, 1415 N. Pat­ Lazard & Winter, 602 Liberty Bank Bldg. terson St. Miller, Geo. M„ 46B Lamara Apts. O’Brien & O’Brien, 121 E. Gordon St. Rensing, Bernard F., 15 Drayton St. Vidalia Spillane, Rhoads, Lebey and Cann, 1307 Savannah Bank Bldg. Salter, Flannery M., 703 Vann Stein, Paul A., 702 Liberty Bank Bldg. Strickland, Sidney F., 639 Stephenson Ave. Thompson, Louis A., 322 Morel Bldg. Warner Robins Waters, Paul E., 701-02 Realty Bldg. Walker & Meadors, 1732 Watson Blvd. Williams, Chas. E., Jr. and Associates, Realty Bldg., Drayton St. Waycross Swainsboro Burnet, H. H. & Company, 205 Parker St. Watson, Henry L., 205 Mitchell Bldg. DuBose, DuBose & Crosby, 608 Mary Thomasville Davis and Freeman, 400 Scott Bldg. West Point Guy, John B., 414 Gordon Ave. Novelli, A. E., 102 Lanier Bldg. McCollum & Simmons, 220 E. Jackson St. Scroggs, Leslie W., 200 Lanier Bldg. Wilson, W. Lewis and Associates, 300 Scott Bldg. Tifton Winder Doss, Howard, 211 E. 4th St. Bennett, Emmett C., 104 W. Midland Ave. Herring, Gerald N., Jr., 212 W. 2nd St. Jenkins, U. R., Candler St.

HAWAII

Hilo Kohashi & Kohashi, 825 Keeaumoku St. (14) Komesu, Kiyomori, 2229 N. School St. (17) Haskins & Sells, 26 Waianuenue Ave. Lemke, Kaneoka & Sasaki, 910 Ala Moana Blvd. (14) Kajikawa, H. & Company, 190 Keawe St. Leong & Leong, 1100 Ward Ave. (14) Loui, Owen, 1100 Ward Ave. (14) Honolulu Lukeia, Henry N., 925 Bethel St. (13) Akamine, Robert N., 1507 Kapiolani Blvd. (14) Nelson, John L., 502 Stangenwald Bldg. (13) Au, Alfred, Audit Clinic, 1153 12th Ave. (16) Ohama, Shoso, 1451 S. King St. (17) Baker & Gillette, 545 Alexander Young Bldg. (13) Okamoto, Lily Miyamoto, 1327 Nuuanu Ave. Char, Theodore C. H., 195 S. King St. (13) Okubo and Iinuma, 1023 Pensacola St. (14) Cho, Samuel S., 205 University Square Bldg. Okumoto & Makinodan, 1145 Bishop St. (13) Chock, Lester, 89 S. King St. Peat, Marwick, Mitchell & Co., P.O. Box 3556 (11) Chong, Wilfred W. C., 3041A Kalakaua Ave. (15) Rhys, John H., 666 Ala Moana Blvd. (13) Chow, Yee Chuing, 2726 Tantalus Dr. (13) Riker, John, Aloha Tower (13) Dean, Pierson G., 1611 Bingham St. Sato, Shigeji, P.O. Box 2636 (3) Ernst & Ernst, 1441 Kapiolani Blvd. Smelker, Robert T., P.O. Box 2382 (4) Forbes & Prescott, 1060 Bishop St. (13) Touche, Ross, Bailey & Smart, 320 Ward Ave. Grant, Alexander & Company, 1060 Bishop St. (11) Uyeda, Kenso, 1-178 Fort St. (13) Hanson, Raun & Hanson, 430 Dillingham Transpor­ Wong, James W. Y., 1575 S. Beretania St. (14) tation Bldg. (9) Wong & Kadowaki, 195 S. King St. (13) Hara, William T., 308 Boston Bldg. (13) Yee, Clement L. I., 90 N. King St. (17) Harris, Kerr, Forster & Company, 1585 Kapiolani Blvd. (14) Haskins & Sells, 161 S. King St. Lihue, Kauai Hokada & Hayashi, 1149 Bethel St. (13) Hough, Frank R., 308 Dillingham Bldg. (13) Kaya, Himoto, Uto, Naganuma & Senda, P.O. Box Inagaki, John Y., 90 N. King St. (17) 1788 Ishimoto & Imamoto, 1451 S. King St. (14) Kajikawa, H. & Company, 1149 S. Beretania St. (14) Kaya, Himoto, Uto, Naganuma & Senda, 1495 S. Wailuku, Maui King St. (14) Wong, William C. N., 1940 Main St.

IDAHO

Blackfoot Gray, John G., Jr., 2430 Overland Rd. Jennings, Clyde H., 427 First National Bank Bldg. Deaton, M. T. & Company, 145 W. Idaho Johnson, Bonnie Sims, 215 Boise Ave. Jones, Darrold T., Box 589 Lephart, L. A., 204 Idaho Bldg. Ralphs, Lloyd T„ 119 W. Pacific Low, Viehweg, Hill & Grow, 630 First Security Bldg. Marshall, Gill & Heazle, 407 N. 11th St. Middleton, Learned & Smith, 260 Sonna Bldg. Boise Miller, W. Franklin, 627 Idaho Bldg. Brady, Charles O., 607 Eastman Bldg. Olson, Wm. A., 203 Idaho Bldg. Cannon, Sanders and Company, 436 First Security Smith, Gordon C., 711½ Bannock Bldg. Spoljaric, John, 1522 Idaho St. Ernst & Ernst, 414 Bank of Idaho Bldg. Wilson, Leonard R., 219 N. 17th 28 American Institute of Certified Public Accountants

IDAHO (Continued)

Buhl Nampa Tullis, J. Robert, Fanners National Bank Bldg. Jones & Ripley, 312 13th Ave. Severn, Russell, 1202 1st St., S. Burley Moss, Adams & Co., Parsons Bldg. Nelson, Newel A., Snow Bldg. Payette Walston, James R. & Co., 2211 Overland Ave. Rose, Clyde L., 102 N. 8th St. Westfall, Donald E., 1329 Albion Ave. Caldwell Pocatello Ambrose and Allen, P.O. Box 149 Barnett, Franklin J., Spaulding Bldg. Jackson, Messuri & Co., 1803 Ellis Bowen, Willard S., 215-19 First Security Bank Bldg. Middleton, Learned & Smith, 9th & Dearborn Sts. Carter, Ken V. & Co., 430 S. Main Deaton, M. T. and Company, Idaho Bank Bldg. Jones, Dale D., 1420 E. Elm Coeur D’Alene Jordan, Neal A., 508 Spaulding Bldg. Magnuson, H. F. & Company, 416 E. Sherman Vickrey, Warren, 606 S. 6th Ave. Palmer, Bruce W., Wiggett Bldg. Idaho Falls Rupert Burnett and Humpherys, 552 Capitol Ave. Dickinson, Helen C., Idaho First National Bank Bldg. Corey, J. F., 790 S. Holmes Ave. Karst and O'Brien, 205-09 Slusser Bldg. Romack, Young & Parry, 703 John Adams Pkwy. Twin Falls Williams and Gaskill, P.O. Box 457 Cannon, Helen, 203 3rd Ave., E. Lawley, Duard D., 9 Bank & Trust Bldg. Jerome Nelson, E. LeGrande, 534 Blue Lakes Blvd., N. Peterson, Seamons, Stacey & Bancroft, 149 3rd Ave., Mahan, Thomas P., 606 2nd Ave., E. E. Riddle, Roth, Evans and Bledsoe, 122 3rd Ave., N. Lewiston Fitzgerald, William D., 307 Weisgerber Bldg. Wallace Nelson, Arvid R., 405 Breier Bldg. Presnell & Fairley, 1219 Idaho St. Magnuson, H. F. & Company, Scott Bldg. Streibick & Roberts, 1115 Idaho St. Weiser Moscow Jackson, Charles E., East 1st & Main Hayden & Ross, 512 S. Main Walston, James R. and Co., 322 State St.

ILLINOIS

Alton Canton Scheffel, R. C. & Company, 307 Henry St. Hocker, George O., 129 W. Chestnut St. Schlosser, C. J. & Company, 211 Market St. Carbondale Antioch Curtis and Ross, P.O. Drawer 680 Jedele and Cain, 1195 Main St. Carmi Arlington Heights Cunningham, Tracy, Carmi Light and Water Bldg. Ford, Quentin K., 1215 E. Euclid Ave. Laurin, Schultheis & Givens, 800 W. Northwest Hwy. Centralia Willner, James W., 832 S. Highland Ave. Glass and Holt, 122 S. Locust Wiggs, Thomas A., 203 E. 3rd St. Aurora Champaign Moore, G. William, Merchants National Bank Bldg. Nickels, Gerald C., Aurora National Bank Bldg. Filbey, Andrews & Filbey, 107 S. Randolph St. Peer, Hunt and Curzon, 203 W. Clark St. Podolak, Hooper & Co., Old Second National Bank Shlens, Edmund, 310 W. Church St. Bldg. Somers, Paul M., 122 N. Walnut St. Tanner, Lewis, 44 Main Barrington Winakor and Myers, 203 W. University Ave. Putta and Kelsey, 836 S. Northwest Hwy. Charleston Belleville Houston & Associates, 716 Jackson St. Fietsam, Robert C., 7A Public Sq. Rice, Donald J., 202 S. High St. Chicago Abbell, Maxwell & Company, 59 E. Van Buren St. Belvidere (5) Adelman, J. L. and Company, 120 S. LaSalle St. (3) Harms & Elliott, 424 S. State St. Adler, R. S. and Company, 2945 W. Peterson Ave. (45) Berwyn Agasim, Leslie G., 1 N. LaSalle St. (2) Brown, Robert C., 1440 S. Maple Ave. Ahlbeck, Harold A., 6774 Northwest Hwy. (31) Novak, Robert E., 3248 S. Cuyler Ave. Alborg, Roy L., 135 S. LaSalle St. (3) Altschuler, Melvoin and Glasser, 110 S. Dearborn St. Bloomington (3) Andersen, Arthur & Co., 120 S. LaSalle St. (3) Allsup, Ted T., 209 Unity Bldg. Andrews, Schulte & Hart, 1 N. LaSalle St. (2) Grant, Alexander & Company, 410 N. Prairie St. Angell, Harvey, 14 E. Jackson Blvd. (4) Henning, E. Hugh, 300 Livingston Bldg. Astrof, Edward I. & Co., 1525 E. 53rd St. (15) Atlas, Arthur C., 105 W. Adams St. (3) Broadview Audit Associates, 20 N. Wacker Dr. (6) West, Walter C., 2320 S. 18th Ave. Auer, Jacob, 105 W. Adams St. (3) Auerbach and Auerbach, 111 W. Washington St. (2) Babetch, Burton L., 11 S. LaSalle St. (3) Calumet City , Bacon, Albert T. & Co., 1 N. LaSalle St. (2) Moss, Anthony J., 305 Warren St. Baer, Richard S. & Company, 814 N. Michigan Ave. Weiner, Irwin, 536 Pulaski Rd. Firm List of Members 29

ILLINOIS (Continued)

Chicago (Continued) Essman, Will C. & Co., 141 W. Jackson Blvd. (4) Evans, Marshall and Pease, 33 N. LaSalle St. (2) Bagley, George and Company, 10 S. LaSalle St. (3) Farrow. Jordan and Farrow, 111 W. Washington St. Baim, Morris M., 5756 N. Lincoln Ave. (45) Bandolik, Marvin M., 5 N. Wabash Ave. (2) Feinzimer, Theodore T., 3553 W. Peterson Ave. (45) Bansley and Kiener, 130 N. Wells St. (6) Fey, Roy & Company, 22 W. Monroe St. Barasch, Eugene V., 2617 W. Summerdale Ave. (25) Fields and Fields, 141 W. Jackson Blvd. (4) Barnard, Richard O., 203 N. Wabash Ave. (1) Fillmore, Horwich, Kaplan & Biederman, 100 S. Becker, Max & Company, 100 W. Monroe St. (3) Wacker Dr. (6) Becker, Samuel S. and Company, 332 S. Michigan Firestone, S. F. & Co., 188 W. Randolph St. (1) Ave. (4) Flax, Nathenson & Company, 205 W. Wacker Dr. (6) Beckerman, Terrell & Co., 188 W. Randolph St. (1) Flaxman, Sidney, 8 S. Dearborn St. (3) Bergman, Neil L., 135 S. LaSalle St. (3) Flershem, Reilly and Main, 135 S. LaSalle St. (3) Berman, Berman & Diamond, 221 N. LaSalle St. (1) Flink, Robert B. & Co., 20 N. Wacker Dr. (6) Berman, Hirsch & Company, 65 E. South Water St. Frale, C. W. and Co., 140 S. Dearborn St. (3) (1) Frazer and Torbet, 141 W. Jackson Blvd. (4) Bernstein, Charles M. & Co., 209 S. LaSalle St. (4) Freeman, Robert, 2900 W. Peterson Ave. (45) Bernstein, Sidney & Co., 33 N. LaSalle St. (2) Frumkin, David. 20 N. Wacker Dr. (6) Beron, Ralph W., 2217 W. Belmont Ave. (18) Gale, Takahashi & Co., 110 S. Dearborn St. (3) Beskin, Kohn & Company, 33 N. LaSalle St. (2) Garfield, Cyrus, 33 E. Congress Pkwy. (5) Birkenstein, David, 360 N. Michigan Ave. (1) Garfinkle, Philip G. & Co., 1737 W. Howard St. (26) Blanchfield, Thomas F. & Company, 2001 W. 95th St. Geilen, Joseph H., 77 W. Washington St. (2) (43) Geisman, Louis S„ 4737 Broadway (40) Blanck, Eberhard Siegfried, 110 S. Dearborn St. (3) Gelman, Charles A., 410 N. Michigan Ave. (11) Bloom, Alex & Company, 221 N. LaSalle St. (1) Gibbons, John E., 7829 Clyde Ave. (49) Blumenfeld, Weiser, Friedman & Co., 188 W. Ran­ Gilby, J. H. & Company, 105 W. Adams St. (3) dolph St. (1) Gimbel, Sidney L. & Company, 188 W. Randolph St. Blunt, Raymond S. & Co., 7030 S. Racine Ave. (36) Bohon, Ellis G., 140 S. Dearborn St. (3) Ginsburg, Julius, 2645 Peterson Ave. (45) Borenstein, Joseph & Co., 110 S. Dearborn St. (3) Ginsburg, Sheldon H., 188 W. Randolph St. (1) Bougas, Andrew P., 5765 N. Lincoln Ave. (45) Glasson, Jack, 3945 N. Milwaukee Ave. (41) Boulter, William B. & Co., 120 S. LaSalle St. (3) Glick, Fred E. & Company, 2514 W. Peterson Ave. Bourke, Edgar R., 140 S. Dearborn St. (3) (45) Bradley, Arthur T., Jr., 3515 S. Archer (9) Godow and Lawrence, 141 W. Jackson Blvd. (4) Buckles, Crofford H. & Company, 10 S. LaSalle St. Goettsche, Tranen & Co., 5252 Broadway (40) (3) Goldberg, David and Company, 203 N. Wabash Ave. Burke, John E. & Co., 208 S. LaSalle St. (4) (1) Burlingame & Company, 105 W. Adams St. (3) Goldberg, Geiser & Associates, 6118 N. Lincoln Ave. Busby and Cullinane, 38 S. Dearborn St. (3) (45) Butler, A. B., 435 N. Michigan Ave. (11) Goldberg, I. William & Co., 952 N. Michigan Ave. Butterfield, Frank C., 2047 W. Chase Ave. (45) (11) Byrd, Eugene, 2651 W. Morse Ave. (45) Goldfine, Emanuel I., 185 N. Wabash Ave. (1) Cahan, Sydney W., 77 W. Washington St. (2) Goldman, White, Margolis and Company, 135 S. La Cahn, Kenneth M., 33 N. LaSalle St. (2) Salle St. (3) Caldwell, Jonathan Q., 231 S. LaSalle St. (4) Goldrich, Goodman & Co., 188 Randolph Tower (1) Camden, Kenneth, 5 S. Wabash Ave. (3) Goldstein, Engerman and Shane, 3300 W. Peterson Campbell, Donald F., 221 N. LaSalle (1) Ave. (45) Catron, Curtis W., 5 E. Erie St. (11) Goldstein, Grauer & Presser, 110 S. Dearborn St. (3) Cavanaugh, V. J., 77 W. Washington St. (2) Goldstein & Kirsner, 111 N. Wabash Ave. (2) Celmer, M. S., 1200 N. Ashland Ave. (22) Goldstein, Robert Allen, 5243 W. Diversey Ave. Channon, Freedkin & Co., 110 S. Dearborn St. (3) Golman, Brookstone Sc Co., 105 W. Adams St. (3) Chazin & Company, 1611 W. Adams St. (3) Goodman, Benj. E. & Co., 39 S. LaSalle St. (3) Checkers, Simon & Rosner, 33 N. LaSalle St. (3) Goodsell & Niemi, 6326 N. Cicero (46) Chulock, Willmar A. & Company, 330 S. Wells St. Gore, Julius & Company, 110 S. Dearborn St. (3) (6) Goss, Riskin & Co., 185 N. Wabash Ave. (1) Cinnick, H. J. & Co., 100 N. LaSalle St. (2) Grade, A. I. and Company, 77 W. Washington St. Clarke, William Thomas, 10 S. LaSalle St. (2) Clemetsen, Lloyd T., 3822 N. Monticello Ave. (18) Grant, Alexander & Company, 1 N. LaSalle St. (2) Cogen, Steadman & Co., 221 N. LaSalle St. (1) Gray, Hunter, Stenn & Co., 35 E. Wacker Dr. (1) Colman, Brookstone & Co., 105 W. Adams St. (3) Green, Bolotin & Company, 5917 N. Lincoln (45) Cooper, Winslow and Davis, 39 S. LaSalle St. (3) Greenfield, I. Bernard, 110 S. Dearborn St. (3) Com, Samuel M., 77 W. Washington St. (2) Greenwald, Solar and Company, 53 W. Jackson Blvd. Corrado, Philip C. & Co., 77 W. Washington St. (2) Cottle and Cottle, 120 S. LaSalle St. (3) Grimes, C. Lawrence, 120 S. LaSalle St. (3) Coustan & Gusfield, 120 S. LaSalle St. (3) Groh, Gough & Company, 105 W. Adams St. (3) Crawford, P. L. & Co., 105 W. Madison St. (2) Grossman, Duhl & Fertel, 220 S. State St. (4) Crosell, Vernon E. & Co., 134 N. LaSalle St. Gurolnick, Hyman W., 2120 W. Lawrence Ave. (25) Crouch, Renberg & Schneider, 110 S. Dearborn St. (3) Haddad, George J., 100 N. LaSalle St. (2) Cullinane & McKeown, 38 S. Dearborn St. (3) Hamer, Arthur Sc Co., 9035 S. Western Ave. (20) Cummings, George C., 510 N. Dearborn St. (10) Hamilton, Matthew L., 120 S. LaSalle St. (3) Cunningham, E. J., Jr., 7522 N. Oakley (45) Haney, Robert F., 10 S. LaSalle St. (3) Daccardo, James A., 205 W. Wacker Dr. (6) Haskins Sc Sells, Board of Trade Bldg. (4) Dammann, E. H., 10 S. LaSalle St. (3) Havey, Thomas W. & Co., 105 W. Adams St. (3) Damond & Damond, 100 N. LaSalle St. (2) Hayles, Alfred C. & Company, 400 N. Michigan Ave. Dashkov, Louis M., 188 W. Randolph St. (1) G1) Daskal, M. H. & Co., 120 S. LaSalle St. (3) Heinsimer, Robert & Company, 222 W. Adams St. (6) David, R. C. & Company, 320 W. Ohio St. (10) Heller, Strauss & Moses, 208 S. LaSalle St. (4) Delaney & Woods, 135 S. LaSalle St. (3) Hershman, Marvin A., 1750 W. Jarvis Ave. (26) Desmond and Ahern, 9108 S. Ashland Ave. (20) Herz, Eugene, 110 S. Dearborn St. (49) DeSwarte, Ralph P. & Co., 231 S. LaSalle St. (4) Hillsman, Otto & Co., 231 S. LaSalle St. (4) Diamond, Norman L. & Company, 1 E. Wacker Dr. Himmelblau, A. & Co., 30 W. Monroe St. (3) (1) Himmelblau, David Sc Co., 30 W. Monroe St. (3) Dibble, Frank W. & Co., 135 S. LaSalle St. (3) Hirsch, Leonard H. & Co., 176 W. Adams St. (3) Doyle, Thomas E. & Co., 8227 Stony Island Ave. (19) Hoffman, John H. & Co., 1 N. LaSalle St. (2) Drebin and Company, 100 N. LaSalle St. (2) Horwath & Horwath, 100 W. Monroe St. (3) Drebin, Lindquist & Gervasio, 134 N. LaSalle St. Horwitz, Jack A., 2645 W. Peterson Ave. (45) (3); 3959 N. Lincoln Ave. (13) Howard, Ray A. & Company, 75 E. Wacker Dr. Cl) Duffy, James F., 38 S. Dearborn St. Hyman, Monty J., 10009 S. Green St. (43) Ingram, Glenn & Company, 111 W. Jackson Blvd. Dutton & Company, 105 W. Adams St. (3) (4) Ehrlich & Ehrlich, 33 N. LaSalle St. (2) Jacobs, Harold B., 29 E. Madison St. (2) Ellman, A. R., 360 N. Michigan Ave. (1) Jacobson, Calverd F., 7436 W. Ardmore Ave. (31) Engerman, Jerome L., 30 W. Washington St. (2) Jankovich, Nicholas A., 538 W. 32nd St. (16) Epstein, Benno B., 1525 E. 53rd St. (15) Janowiak, Frank J., 3114 N. Rutherford Ave. (34) Epstein, E. Allan, 5437 N. Lincoln (25) Janzen, John A., 10 S. LaSalle St. (3) Erion, Earle F., 100 W. Monroe St. (3) Jarrow, S. Fred and Company, 141 W. Jackson Blvd. Ernst & Ernst, 231 S. LaSalle St. (4) 30 American Institute of Certified Public Accountants

ILLINOIS (Continued)

Chicago (Confirmed) Mize, Stanley W„ 105 W. Adams St. (3) Morrison, M. A. & Company, 39 S. LaSalle St. (3) Ioffe, M. & Co., 105 W. Madison St. (2) Morrison, Sheldon A., 176 W. Adams (3) Johnson, Atwater & Company, 221 N. LaSalle St. Moser, Louis S., 189 W. Madison St. (2) (1) Moss, Harry, 228 N. LaSalle St. (1) Jones, Anderson & Company, 471 E. 31st St. (16) Murphy, Lanier & Quinn, 231 S. LaSalle St. (4) Kaempfer, Karl K., 224 S. Michigan Ave. (4) Nagle, John, 30 W. Washington St. (2) Kahn, Nathan S., 2403 E. 75th St. (2) Naiman, Hyman M. & Co., 6418 N. Sacramento Ave. Kalish, Rubinroit & Co., 77 W. Washington St. (2) (45) Kamins, Harry E., 343 S. Dearborn St. (4) Needlman, Benson & Co., 33 N. LaSalle St. (2) Kane, Joseph M., 127 N. Dearborn St. (2) Nelsen, Bennett N., 120 S. LaSalle St. (3) Kaner, Leo L., 77 W. Washington St. (2) Newman, Samuel & Co., 6349 N. Western Ave. (45) Kantor, Samuel J., 222 W. Adams St. (6) Newman, Schuman & Co., 176 W. Adams St. (3) Katch, Ronald S., 39 S. LaSalle St. (3) Niebergall, Marvin & Company, 38 S. Dearborn (3) Katz, Wagner and Company, 105 W. Adams St. (3) Noparstak, Irwin F., 6350 N. Clark St. (26) Katzmark, Paul V. and Associates, 10742 S. Western Oher, Anstadt and Company, 176 W. Adams St. (3) Ave. (43) Oldham & Gouwens, 1 N. LaSalle St. (2) Kaylin, Stanley M. & Company, 5 N. Wabash Ave. <2> Olson, William & Co., 2135 W. 95th St. (43) Kerman, Alport & Company, 11 S. LaSalle St. (3) O’Neill, Benjamin P., 10842 S. Michigan Ave. (28) Kimmel, Stanley, 203 N. Wabash Ave. (1) Oppenheim, T. H. & Co., 10 S. LaSalle St. (3) Klapman, Philip A., 33 S. Clark St. (3) Osherman, Norman J., 141 W. Jackson Blvd. (4) Klegerman, Jack B., 5053 W. Fullerton Ave. (39) Otto, Walter C. & Associates, 1 N. LaSalle St. (2) Kleinstein, Walter H., 11 S. LaLSalle St. (3) Packer, Paul R., 29 E. Madison St. (2) Knopfler, Roth & Co., 110 S. Dearborn St. (3) Pasternack, Leonard, 38 S. Dearborn St. (3) Killam & DeValk, 140 S. Dearborn St. (3) Pastemock, Michael J., 5412 W. North Ave. (39) Kohler, E. L., 8 S. Michigan Ave. (3) Patchak, Russell G., 8018 S. Ashland Ave. (20) Kovac, Joseph A., 130 N. Wells St. (6) Pearce & Granata, 221 N. LaSalle St. (1) Krupnick, S. & Company, 33 N. LaSalle St. (2) Pearson & Dwyer, 111 W. Monroe St. (3) Kuhn, Alexander X. & Co., 111 W. Washington St. Pearson, Oscar, 176 W. Adams St. (3) (2) Peat, Marwick, Mitchell & Co., 111 W. Monroe St. Kuhns, M. S. and Company and R. T. Lingley & (3) Co., 11 S. LaSalle St. (3) Pedersen, Leonard W., 1 N. LaSalle St. (2) Kulwin, Irwin, 77 W. Washington St. (2) Perry, Theodore N., 231 S. LaSalle St. (4) Kupferberg, Irving & Company, 39 S. LaSalle St. Peterson, Reginald R. W., 6655 N. Avondale Ave. (3) (31) Lafrentz, F. W. & Co., 208 S. LaSalle St. (4) Pettengill, Paul & Co., 1925 Board of Trade Bldg. (4) Laird, John K. & Company, 111 W. Monroe St. (3) Pinzur, Bernstein & Co., 77 W. Washington St. (2) Landau, Bernard, 222 W. Adams St. (6) Podell, Donald B., 2945 W. Peterson Ave. (45) Landgren, James F. and Company, 208 S. LaSalle St. Pollock, Herman & Company, 5765 N. Lincoln Ave. (4) (45) Landsman, Ronald A., 175 W. Jackson Blvd. (4) Pompian, Paul, 5412 N. Clark St. (40) Lang and Shandler, 111 W. Monroe St. (3) Porte, James J., 4670 N. Elston Ave. (30) Langson, Harry I. & Company, 111 W. Washington Pos, Arthur S. & Company, 7 S. Dearborn St. (3) St. (2) Pratt, Edward J., 6240 S. Kedzie Ave. (29) Lasser, J. K. & Company, 100 W. Monroe St. (3) Pressman, Leonard, 176 W. Adams St. (3) Lauten, Edward P., 105 S. LaSalle St. (3) Price Waterhouse & Co., Prudential Plaza (1) Lavin, Marshall R. & Co., 105 W. Madison St. (2) Prower, Frank, 38 S. Dearborn St. (3) Lawrence, Harry J. & Co., 20 E. Jackson Blvd. Pyshos, C. S., 1737 W. Howard St. (26) Leaf. Temkin and Company, 330 S. Wells St. (6) Rangaves, A. Thomas, 33 N. LaSalle St. (2) Leichenger, Bennet & Company, 20 N. Wacker Dr. Rasmussen and Hutchens, 105 W. Adams St. (3) (6) Rausch, J. J., 20 N. Wacker Dr. (6) Leidesdorf, S. D. & Co., First National Bank Bldg. Regan, Francis A., 105 S. LaSalle St. (3) (3) Reid, Mensch, Emo & Co., 10 S. LaSalle St. (3) Lemley, Rayford W., 135 S. LaSalle St. (3) Reifler, S. & Company, 100 S. Wacker Dr. (6) Levenson, Samuel D., 180 W. Washington St. (2) Rempert, Sim & Williams, 141 W. Jackson Blvd. (4) Levin, Joseph F., 33 N. LaSalle St. (2) Revsine, Victor B. & Co., 110 S. Dearborn St. (3) Levin & Lande, 111 W. Washington St. (2) Rieg, George S., 30 N. LaSalle St. (2) Levin, Miller & Co., 188 W. Randolph St. (1) Rifkin, Maurice C., 14 W. Elm St. (10) Libman, Henri L. & Co., 1505A Merchandise Mart Robbins, David, 188 W. Randolph St. (1) (54) Robbins, Samuel A. & Co., 39 S. LaSalle St. (3) Lieber, Bleiweis and Company, 11 S. LaSalle St. (3) Roberman, Samuel A., 20 N. Wacker Dr. (6) Lieberman, M. H. & Co., 19 S. LaSalle St. (3) Roberts & Company, 141 W. Jackson Blvd. (4) Lipman, Jerome H., 10 S. LaSalle St. (3) Robin, Benjamin, 64 E. Jackson Blvd. (4) Lipschultz and Lipschultz, 38 S. Dearborn St. (3) Roche, Scholz & Roche, 11111 S. Spaulding (55) Lipschultz, Zalman & Lipschultz, 77 W. Washington Rome and Zeitlin, 327 S. LaSalle St. (4) St. (2) Rootberg, Philip & Company, 185 N. Wabash Ave. Litwin, A. J., 188 W. Randolph St. (1) (1) Logan, Malter & Co., 10 S. LaSalle St. (3) Rosenberg, B. L. & Company, 134 N. LaSalle St. (2) Lorsch, Frederic Z. and Co., 2814 W. Peterson Ave. Rosenberg, Cohn & Co., 1 N. LaSalle St. (2) (45) Rosenstrock, Philip & Co., 79 W. Monroe St. (3) Lusk, Tillman L. & Company, 77 W. Washington St. Rottman & Rottman, 3460 W. Lawrence Ave. (25) (2) Lustigson, Herbert, 11 S. LaSalle St. (3) Rountree, George V. & Co., 176 W. Adams St. (3) Lustigson and Poteshman, 732 Sherman St. (5) Rubin, Bernard A., 79 W. Monroe St. (3) Luxen, Raymond C., 8946 S. Justine St. (20) Rusin, Bron J., 11 S. LaSalle St. (3) Lybrand, Ross Bros. & Montgomery, Board of Trade Russman, A. H., 120 S. LaSalle St. (3) Bldg. (4) Sabin, Bell and Company, 30 N. LaSalle St. (2) Lynch, John A. & Company, 231 S. LaSalle St. (4) Samels, Louis and Company, 111 N. Wabash Ave. Lynn, Rubin & Co., 110 S. Dearborn St. (3) (2) Macfarlane, Alfred T., 1642½ W. 87th St. (20) Sanders, Edward J., 4537 N. Elston Ave. (30) Main and Company, First National Bank Bldg. (3) Sassetti, Frank L. & Co., 38 S. Dearborn St. (3) Mainzer, Martin and Company, 105 W. Adams St. Sayre, H. A. & Company, 156 E. Ontario St. (11) (3) Schachtman, Milton R., 33 N. LaSalle St. (2) Manowitz, Sidney, 38 S. Dearborn St. (3) Schelb, Clarence W., 1053 N. Shore Ave. (26) Maranto, Vincent R., 8516 W. Carmen Ave. (31) Schelly, Herbert S., 77 W. Washington St. (2) Marder, Sheldon H., 5315 W. Lawrence Ave. (30) Schencker & Schencker, 300 W. Adams St. (6) Martin, Johnson & Bolton, 105 S. LaSalle St. (3) Schneider, Harry, 111 W. Washington St. McCallen, Olson & Abney, 141 W. Jackson Blvd. (4) Schoenbrod, Herbert & Company, 134 N. LaSalle St. McCoy, Holland & Seavey, 100 N. LaSalle St. (2) (2) McCracken, T. J. and Company, 134 N. LaSalle St. Schorn, Arnold N. & Co., 332 S. Michigan Ave. (4) (2) Schuck, E. H. & Company, 135 S. LaSalle St. (3) McKeague, John Jay, 20 N. Wacker Dr. (6) Schultz and Chez, 22 W. Madison St. (2) McNally, Costin & Co., 1555 W. 79th St. (20) Mendell, William G.. 176 W. Adams St. (3) Schulz, Joseph R., 38 S. Dearborn St. (3) Meyers, Slabodkin & Company, 105 W. Adams St. (3) Schur, Hauptman & Company, 77 W. Washington St. Milano, Carmen R., 9101 S. Western Ave. (20) (2) Miller, Cooper & Company, 135 S. LaSalle St. (3) Schwartz, Bayer & Company, 221 N. LaSalle St. (1) Miller, Harold L. & Co., 19 S. LaSalle (3) Schwartz and Kacsh, 77 W. Washington St. (2) Miller, Mandell & Company, 111 N. Wabash Ave. (2) Schwartz, Kuhn & Sonderling, 205 W. Wacker Dr. Mittenthal and Goldman, 22 W. Monroe St. (3) (6) Firm List of Members 31

ILLINOIS (Continued) Chicago (Continued) Wise, Russell V., 332 S. Michigan Ave. (4) Witte, Lester & Company, 208 S. LaSalle St. (4) Schwartz, Norman N. & Co., 77 W. Washington St. Wolf and Company, 7 S. Dearborn St. (3) (2) Wolff, Chazih & Company, 105 W. Adams St. (3) Scudder, Lawrence & Co., 141 W. Jackson Blvd. (4) Wolgel, Joseph D., 110 S. Dearborn St. (3) Scull, E. H. Company, 222 W. Adams St. (6) Wood, Schildt & Co., 105 W. Adams St. (3) Seely and Evans, 79 W. Monroe St. (3) Wulff & Lynch, 221 N. LaSalle St. (1) Segal, Irving J., 188 W. Randolph St. (1) Young, Arthur & Company, 111 W. Monroe St. (3) Seidman & Seidman, 135 S. LaSalle St. (3) Young, Earl F., 30 N. LaSalle St. (2) Sereb, Deitch & Associates, 110 S. Dearborn St. (2) Ziegler, Morris D. & Company, 140 S. Dearborn St. Seybold, John, 4904 N. Western Ave. (25) Shapiro, Norman D., 205 W. Wacker Dr. (17) Sharkey, John B., 231 S. LaSalle St. (4) Chicago Heights Shaw, Stout and Tobin, 141 W. Jackson Blvd. (4) Shea, Harry F. & Co., 10 S. LaSalle St. (3) Isaacs, Robert H., 1523 Otto Blvd. Shearer, Robert D., 1400 Sherwin Ave. (26) Shepard, Schwartz and Harris, 110 N. Wacker Dr. (6) Cicero Shere, Louis H., 5816 N. Bernard St. (45) Judkins, John William, 2444 S. Cicero Ave. (50) Shifris, Maurice & Co., 140 S. Dearborn St. (3) Shore, Myron, 612 N. Michigan (11) Siegal and Blonder, 4737 N. Broadway (40) Clarendon Hills Siegel, Gilbert, 6111 N. Damen Ave. (45) Davis, E. H., 17 Golf Rd. Sigel, J. D. & Co., 77 W. Washington St. (2) Sigman, Philip, 1 N. LaSalle St. (2) Collinsville Silver, Gault & Co., 105 W. Adams St. (3) Boeker, Edgar F., 806 Maple St. Silver, Michael & Co., 134 N. LaSalle St. (2) Meni, Wm. E., 103 S. Seminary St. Silver, Millman & Co., 180 N. Wabash Ave. (1) Weber, Howard E., 1115 W. Clay St. Silvertrust, Cohler and Company, 203 N. Wabash Ave. (1) Danville Simon, Daniel M., 11 S. LaSalle St. (3) Simon, Max & Co., 134 N. LaSalle St. (2) Craig, Rolland E., 420 N. Walnut St. Simon, Rozansky, Bryden & Co., 11 S. LaSalle St. Kesler, Clifford R. & Co., 139 N. Vermilion St. (3) Masiokas, Frank M., 106 N. Vermilion St. Sinclair, Tyler & Company, 1 E. Wacker Dr. (1) Swisher & Cartee, 410 Temple Bldg. Siskind, Julius, 9933 S. Western Ave. (43) Sitnick, Sidney C. & Co., 110 S. Dearborn St. (3) Decatur Smith and Harder, 38 S. Dearborn St. (3) Baker, Robert L., 526 Standard Office Bldg. Smith, Hugh N., 11 S. LaSalle St. (3) Gauger & Diehl, 208 Citizens Bldg. Smith, Jessie M., 220 S. State St. (4) Murphey, Jenne & Jones, 240 N. Church St. Smoot, Wilbur A., 10 S. LaSalle St. (3) Richardson & Karloski, 208 National Bank of Decatur Sohn, Robert D., 1 N. LaSalle St. (2) Bldg. Sommer, William J., 4250 N. Lincoln Ave. (18) Sleeper, Nalefski & Catlin, 322 Citizens Bldg. Spencer & MacLennan, 38 S. Dearborn St. (3) Stangle and Lauber, 20 N. Wacker Dr. (6) Starr, Bruno A., 1 N. LaSalle St. (2) DeKalb Stein, Leo Simon, 1132 W. Columbia Ave. (26) Koach, John S., 147 N. 2nd St. Stern, Jacobson & Company, 221 N. LaSalle St. (1) Schafer, D. M., 153 N. 3rd St. Sullivan, Clifford J., 8027 S. Richmond St. (52) Swanson, Ogilvie & McKenzie, 176 W. Adams St. (3) Des Plaines Swarztrauber, A. D. & Co., 134 S. LaSalle St. (3) Swift, Morton F. & Company, 1 N. LaSalle St. (2) Ahlbeck, Harold A., 678 Lee St. Swisher, Rhae M. & Co., Ill W. Washington St. (2) Lally, Thomas D., 610 Lee St. Swope, Russell & Co., 111 W. Monroe St. (3) Pracht, Joseph W., 1756 Birch St. Tandy, Wagner & Company, 228 N. LaSalle St. (1) Webster, Stanley K., 678 Lee St. Taxman, Fred, 3530 W. Peterson Ave. (45) Teich, M. & Company, 5875 N. Lincoln Ave. (45) East St. Louis Thieme, Fred C., 6 N. Michigan Ave. (2) Allison, Bert H. & Co., 4700 State St. Thulin, Fraser & Brown, 105 S. LaSalle St. (3) Boyle, J. W. & Co , 509 First National Bank Bldg. Tinen, W. J. & Co., 141 W. Jackson Blvd. (4) Mersinger, F M. & Co., 3212 State St. Tobin, Meyer, 77 W. Washington St. (2) Rogers, Jean W., 3120 State St. Topel, Forman & Company, 79 W. Monroe St. (3) Tragesser, Joseph G., 8319 State Touche, Ross, Bailey & Smart, 208 S. LaSalle St. (4) Tower, Carleton M. and Company, 105 W. Adams St. (3) Effingham Tressel, Harry S., 1300-10 S. LaSalle St. (3) Thomas, D. B., Legion Plaza Bldg. Trotsky, Eugene M., 2546 W. Pratt Ave. (45) Trugman, Harry L. and Company, 105 W. Adams St. (3) Elgin Tulsky, Schechtman & Co., 30 N. LaSalle St. (2) Hughes, Russell P. & Company, 28 N. Grove Ave. Tylman, Pond & Co., 203 N. Wabash Ave. Pahnke, Elmer R., 5 Douglas Ave. Varkala, J. P. & Co., 2401 W. 63rd St. (29) Vineyard & Vineyard, 2617 W. Peterson Ave. (45) Elk Grove Vogel, Milton, 11 S. LaSalle St. (3) Wagner, Wynn M. & Co., 105 S. LaSalle St. (3) Stedronsky, Robert F., 297 Tower Lane Wain, Philip & Co., 38 S. Dearborn St. (3) Waller, Sidney, 32 W. Randolph St. (1) Elmhurst Waller, Waller & Sommers, 221 N. LaSalle St. (1) Walsh, John T. & Co., 5240 W. Belmont Ave. (41) Dolan, Raymond, 531 S. York St. Walton, Joplin, Langer & Co., 111 W. Monroe St. Martin, Chris M., 182 S. Kenilworth Ave. (3) Sherff, Loren S., 110 E. Schiller St. Warady & Davis, 5865 N. Lincoln Ave. (45) Walker, Alice M., 118 S. York St. Washington & Pittman, 2700 S. Wabash Ave. (16) Wasserman, Norman, 100 N. LaSalle St. (2) Evanston Wasserman. Seymour, 1 N. LaSalle St. (2) Wasylik, E. M. Associates, 8236 S. Christiana Ave. Andrews, Schulte & Hart, 1 N. LaSalle St.; 1580 Sher­ (52) man Ave. Weinberg, A. Albert, 14 E. Jackson Blvd. (4) Bergman, Freeman & Co., First National Bank Bldg. Weiner & Weiner, 188 W. Randolph St. (1) Hale, Walter C. & Company, 823 Main St. Weinstein, Arthur R., 105 W. Madison St. (2) Johnston & Company, 524 Davis St. Weinstein & Zlotnik, 1 N. LaSalle St. (2) Oakley, Kenneth E., 1603 Orrington Ave. Weisbard, George L. & Company, 11 S. LaSalle St. Temple, Frederick R., 925 Forest Ave. (3) Weisgal, Field & Company, 100 S. Wacker Dr. (6) Evergreen Park Weltman & Co., 8 S. Michigan Ave. Tarrant, Neil J. and Company, 3350 W. 95th St. Wermer & Rogers, 77 W. Washington (2) (42) Whitworth, Charles R., 10 S. LaSalle St. Wilson, Hal & Co., Riverside Plaza (6) Winter, Julius, 9814 S. Clyde Ave. (17) Fairfield Winzer & Co., 54 W. Randolph St. (1) Loy, Murrell J., Fairfield National Bank Bldg. 32 American Institute of Certified Public Accountants

ILLINOIS (Continued)

Freeport Moline Bingham, William T., 217½ W. Exchange St. Ament, Joseph D., 4111 23rd Ave. Carlile, Robert L., 27 W. Main St. Golden, Kutsunis and Messro, 401 First National Bank Wietzke, August J., Union Loan Bldg. Bldg. McGladrey, Hansen, Dunn and Company, 433 Fifth Galesburg Avenue Bldg. Gauger & Diehl, 303 Bondi Bldg. Shaw, Stout and Tobin, 520 Bondi Bldg. Monmouth Stevenson and Kington, 1025 E. Broadway Glen Ellyn Quill, John T„ 543 Pennsylvania Ave. Mt. Carmel Kemper, Morris E., Columbia Building & Loan Bldg. Glenview Kemper, Fisher & Talbert, 201 W. 4th St. Bressman, Melvin J., 1200 Sherwood Rd. Stach, Adam P., 820 Shermer Rd. Mt. Prospect Hedrick, Joseph F., 105 N. Main St. Harvey Roth, Donald P., 12 E. Busse Ave. Wilkes, James T. & Co., 15406 Lexington Ave. Mt. Vernon Herrin Gamber, William A., 116 N. 10th St. Clanahan, James V., 116 E. Monroe St. Norridge Highland Park Cappadais, George N., 5012 N. Overhill (31) Anspach, William N., 1935 Sheridan Rd. Firestone, Nathan U., 454 Central Ave. Northbrook Krueger, Edw. Wm., 241 Woodland Rd. Wells, Melbourne D., 135 Birchwood Rd. Prosser, Robert S„ 185 N. Wabash Ave. (1) Weber, Robert, 1217 Sherwood Rd. Oak Park Arndt, Mann & Sweeney, 6429 North Ave. Homewood Brabec & Wilsmann, 1011 Lake St. Kueber, Louis P., P.O. Box 41 Castenholz, W. B. & Associates, 431 S. East Ave. Neuschuler, Robert, 18154 Harwood Ave. Culp, Nelson, 512 Harrison Pkwy. Pyles, Donald G., Professional Arts Bldg. Duffy, James F., 6429 North Ave. Pelikan, Edward J., 705 N. Lombard Ave. Jacksonville Cannell, Deane L., 830 Grove St. Olney Whitney, Hakman & Conaghan, 211 W. State St. Eyman, Waldorf C., 309 N. Boone St. Houston & Associates, 414 E. Main St. Joliet Bansley and Kiener, 168 N. Ottawa St. Ottawa Blunt, Raymond S. & Company, 1006 W. Jefferson St. Brabec & Wilsmann, 1012 W. Jefferson St. Stisser, Charles E., First National Bank Bldg. Grumley, McAndrews & Co., 4. E. Clinton Munchalfen, F. J., 155 N. Scott St. Palatine Wenner & Rogers, 2112 W. Jefferson St. Putta and Kelsey, 1 N. Brockway Kankakee Paris Topping, Harry F., 207 Arcade Bldg. Houston & Associates, 256 W. Court St. Parrish, William A. & Associates, 121 E. Washington Lake Forest St. Jacks, Edward and Company, 1955 S. Telegraph Rd. Nicholaus, Herbert A., 460 E. Briar Lane Warner, L. Richard, 290 E. Deerpath Ave. Park Forest Bengston, Wessel L., 5 Allegheny Ct. Lansing Gibbs, Clarke & Smith, 24 Plaza Marek, Robert F., 17610 Bumham Ave. Park Ridge Lawrenceville Follingstad, Arnold O., 1 N. Northwest Hwy. Ewing, Faust & Co., 1214 State St. Peoria Lincoln Barber, Victor H., 800 First National Bank Bldg. Baumann, Glenn L., 5906 S. Adams St. Gaffney, Emory C., Griesheim Bldg. Bruninga, Frank G., 616 Commercial National Bank Bldg. Lincolnwood Clifton, Gunderson, Coker & DeBruyn, 909 Commer­ cial National Bank Bldg. Robinson, Marvin J., 6711 N. Cicero Ave. (46) Gauger & Diehl, 300 Commercial National Bank Bldg. Ginoli & Company, Lehmann Bldg. Lombard Gorenz and Edwards, 2030 N. University Greene, Raymond F., 511 Lehmann Bldg. Cabell, Gerald F., 518 N. Martha St. Hodes, Steinberg and Company, 331 Fulton St. Krieger, Greiner & Allovio, 1700 First National Bank Macomb Bldg. Lafrentz, F. W. & Co., 121 N. McArthur St. Landy and Rothbaum, 405 Commercial National Bank Bldg. Lesage, James A., 2518 N. Sheridan Rd. Marion Morgan, Ellis and Company, 400 Central National Gray, Hunter, Stenn & Co., 200 W. Main St. Bank Bldg. Ohlsen, William R., 2403 N. University Ave. O’Leary, Edward J., Commercial National Bank Bldg. Matteson (2) Skinger, Donald S., 4009 W. 204th St. O’Shea, Thomas J., 5202 N. Sheridan Rd. Price Waterhouse & Co., Commercial National Bank Bldg. Mattoon Schwindenhammer, Clarence E., 234 N.E. Madison Jones, Gordon and Associates, 1413 Wabash Murphey, Jenne & Jones, 1709 Broadway Stevenson and Kington, First National Bank Bldg. Melrose Park Pontiac Weis, Thomas J., 101 Broadway Greenwood and Roarty, 208 N. Oak St. Firm List of Members 33

ILLINOIS (Continued)

Quincy Patterson, Robert W., Ridgely Bldg. Pehlman & Dold, 622 Reisch Bldg. Bertoglio, McNaughton & Co., 901 York St. Roberts, Louie P., 807 Myers Bldg. Turnbull and Schussele, First National Bank Bldg. River Grove Whitney, Hakman and Conaghan, 1017 Myers Bldg. Chody, Sylvester J., Jr., 8825 W. Grand Ave. Cotton, Irving G., 2332 Leyden Ave. Sterling Clifton, Gunderson, Coker & DeBruyn, Lawrence Riverside Bldg. Radice, Gerard V., 402 Audubon Rd. Streator Rockford Ferris, John C., 305 E. Main St. GaUger & Diehl, 1017 Talcott Bldg. Grant, Alexander & Company, City National Bank Taylorville Bldg. Harms & Elliott, 418 Gas Electric Bldg. Murphey, Jenne & Jones, 101 W. Main Cross Lybrand, Ross Bros. & Montgomery, 119 N. Church St. Waukegan Mezner, Edward, 2314 Pelham Rd. Evoy, James E., 222 N. Genesee Pollard and Wheeler, 419 Park St., N.W. Jacobs, Ralph S. & Co., 641 Lorraine Ave. Schweisberger, Stuart A., 995 N. Main St. Pettengill, Paul & Co., 14 N. Genesee St. Seidman & Seidman, 502 City Hall Bldg. Rose and Christenson, 108 S. Genesee St. Skee, Pedersen, Raby, 501 7th St. Swarztrauber, A. D. & Co., 110 N. Genesee St. Wilson, Arnie U., 224 Washington St. Rock Island Westchester Dehler, Lee Roy, 1301 30th St. Golden, Kutsunis and Messro, 309 Cleaveland Bldg. Falduto, Anthony P., 1421 Norfolk Ave. McGladrey, Hansen, Dunn & Company, 316 Cleave­ Kruzic, Anton E., 2619 S Sunnyside land Bldg. Setterdahl & Nelson, 224 Robinson Bldg. West Chicago Murphy, John M., 502 Ingalton Ave. Salem Gauger & Diehl, 302 Hancock Bldg. Western Springs Schueren, Fred P., 5100 Ellington Ave. Skokie Greenman, Arthur, 5140 Fitch Ave. West Frankfort Hoke, Richard E. & Company, 8401 Crawford Ave. Marchildon, Clement A., 103½ E. Main St. Laine, Vaino E., 9639 N. Keystone Levine, Philip A., 9643 Kedvale Ave. Wheaton Marcus, Ralph H., 7440 E. Prairie Rd. Mills, J. D. & Co., 7848 Lincoln Ave. Crouch, Renberg & Schneider, 215 S. Main St. Moore, Roland R., 5010 Harvard Terr. Grumley & McAndrews, 202 W. Willow Ave. Sciortino, Joseph A., 4123 Oakton St. Powell, Edmund R., 303 S. Shirley Ct. Skaletsky, Hyman R., 3865 W. Fargo Ave. (22) Wilmette Postelnek, Morton S., 762 LaCrosse Ave. South Holland Siegel, Hyman, 211 Valley View Dr. Homer, Russell J. & Co., 542 E. 162nd St. Winnetka Springfield Cornyn, John E. & Co., 126 Bertling Lane Bridgewater, Warren, 111 N. Fifth St. Cain, John L., 609 First National Bank Bldg. Woodstock Durham, Orville B., 821 Myers Bldg. Blanck, Eberhard Siegfried, 106 Cass St. Ernst & Ernst, 921 First National Bank Bldg. Condon, James G. and Company, 105 Van Buren St. Estes & Wheeler, 703 Myers Bldg. Kerber, Eck & Braeckel, 810 Myers Bldg. Klein, H. Raymond, 111 N. 5th St. Worth Meyer & Van Meter, 631 E. Allen St. Cocalas, James, 6800 W. 111th St.

INDIANA

Anderson Crawfordsville Chastain, Charles A., 420 W. 11th St. Perry, Bernard T, 220 Ben Hur Bldg. Faris, Donald C., 629 Nichol Ave. McWilliams, Samuel W., 303 Anderson Loan Bldg. Elkhart Angola Cruze, Pete-man and Co., 308 First National Bank Bldg. Cooper, Brandt & Brunner, Waller Bldg. McGladrey, Hansen, Dunn, Pedigo & Pressler, First National Bank Bldg. Bloomington Willett & Wharton, 110 Equity Bldg. Capshew, Robert M., 352 S. Dunn St. Dieterle & Cinkoske, 528 N. Walnut St. Evansville Reineking, Richard V., 305 Citizens Bank Bldg. Yost, George A., 303 S. Washington St. Berry, John F., 217 S.E. 8th St. (13) Caddick, Gaither and Hortin, 507 Old National Bank Bldg. (8) Chesterton Cassidy & Whitledge, 312 N.W. 7th St. (8) Dogan, Roby and Co., 103 Broadway Cobb, Roy C., 901 Old National Bank Bldg. (8) Ernst & Ernst, 816 Old National Bank Bldg. (8) Columbus Gilpatrick, Welker L., 515 N. Main St. (11) Gould, Merle H., 421 Court Bldg. (8) Crouse & Edwards, 2605 National Rd. Lieberman, Nathan I., 1010 S. Weinbach Ave. (14) Dieterle and Cinkoske, 725 Washington Miles, Earl W., 420 Court Bldg. Olive, Geo. S. & Co., 19 N.W. 4th St. Connersville Robinson, Ronald W., 1501B Division St. (14) Hawkins, Gene R., 722 Eastern Ave. Seidman & Seidman, 307 Indiana Bank Bldg. (8) 34 American Institute of Certified Public Accountants

INDIANA (Continued)

Fort Wayne Parrish, K. B. & Co., 825 Board of Trade Bldg. (4) Andorfer, Leonard J. & Co., 1625 Lincoln Bank Tower Pattison, Pattison, Schafer & McCorkle, 5420 College Brehm, T. L, & Co., 1018 S. Barr St. Ave. (20) Cooper, Brandt & Brunner, 825 Lincoln Bank Tower Peat, Marwick, Mitchell & Co., 700 Fidelity Bldg. (4) Detmer, Lipp and Company, Lincoln Bank Tower (2) Pile, Roy J. & Co.. 1216 Merchants Bank Bldg. (4) Haslacher, Morton F., 640 Lincoln Bank Tower Pritchard, Robert L., 4707 W. 71st St. Houlihan, James J., 435 Standard Bldg. Read & Richter, 1119 N. Delaware St. (2) Kern, Donald E. & Company, 100 Indiana Bank Bldg. Rider, Harry A., 7 N. Meridian St. (4) Koeneman, Borger, Krouse, Dinius & Erb, 2826 S. Rogers & Company, Illinois St. Calhoun St. Schreier, Max, 6321 Evanston Ave. (20) Lenz, Herbert V., 631 W. Jefferson St. Schwartz, Seymour, 2351 N. Meridian St. (8) Lybrand, Ross Bros. & Montgomery, Fort Wayne Shamberg, A. D. Company, Lemcke Bldg. (4) Bank Bldg. Stevens, Charles E., Circle Tower Bldg. (4) Sanford, Myers & DeWald, 1610 Spy Run Ave. Sykes, Dow H., 6060 E. Washington St. (19) Sauer, Robert E., 9 Indiana Bank Bldg. (2) Sykes, James L., 6060 E. Washington St. (19) Young, Gerald, 6809 Ludwig Circle Thomas & Anderson, 4091 Millersville Rd. Walker, Markle & Co., 616 Merchants Bank Bldg. (4) Gary Wilson, Wright & Co., Circle Tower (4) Collins, Andrew J., 507 Sun Bldg. Wolf and Company. 20 N. Meridian St. (4) Gary Audit Company, The, 504 Broadway Woods, Henry A., 2015 Broad Ripple Ave. (20) Lindholm, Robert F., 504 Broadway Lovegrove, A. H. & Co., 919 W. 61st Ave. Jasper Moss, Anthony J., 501 Sun Bldg. Retson, Chris N., 504 Broadway Nonte, Paul E., 103 Central Bldg. Vantrease, Glen W., 1132 Aetna St. Zakutansky, Michael, 790 Broadway Jeffersonville Bell, John L., P.O. Box 506 Goshen Conners, Andrew J., 8 Berlin Bldg. Chiddister, Daniel L., Spohn Bldg. Kokomo Greencastle Easterday, L. A., 510 W. Superior St. Stanley, Jesse R., Prevo Bldg. Kendall, Joseph W., 200-204 Lincoln Bldg. Greenfield Lafayette Boyle, John T., 32 S. State St. D’Aoust, Clarence D., 24 Lafayette Loan & Trust Bldg. Hammond Smith, Donald R., 427 N. 6th Dickson, Fred O., 5231 Hohman Ave. La Porte Etling, James C., 419 Calumet Bldg. Harney, Clarence H. & Associates, 477 State St. Hinton, Albert V., Jr., 801 Madison St. Meyers, Robert F., 6625 State Line Ave. Newberg, Mazur, Ahlf & Borto, 5231 Hohman Ave. Linton Greene, Geo. E., 77 A St., N.E. Huntington Culp, David M., U. B. Bldg. Logansport Fischer, Donald G., 53 E. Market St. Brink & Brink, 209 Barnes Bldg. Indianapolis Madison Albershardt, F. C., 1007 Hume Mansur Bldg. (4) Scott, James F., 216 E. Main St. Allen, Gordon M., 6263 Winthrop Ave. (20) Andersen, Arthur & Co., Fidelity Bldg. (4) Marion Anderson, Charles A., 3515 Southeastern Ave. Bailey Cord and Williams, 903 State Life Bldg. (4) McGladrey, Hansen, Dunn & Gibbons, 413 Iroquois Bishop, Wells V., 429 Indiana Bldg. (4) Bldg. Boring, Roger V., 1011 Chamber of Commerce Bldg. Oyler, Lewis R., 706 Marion National Bank Bldg. (4) Borts, Abraham A., 626-28 Peoples Bank Bldg. (4) Michigan City Broo, Ida S., 4964 W. 14th St. (24) Hill and Miller, 508½ Franklin St. Carmack, Bertram J., 1119 N. Delaware St. (2) Carter, KirLn and Merrill, 120 E. Market St. (4) Mishawaka Cassen, M. S. & Co., 2050 N. Meridian St. (2) Covert, Mark M. & Co., 911 Merchants Bank Bldg. Tyler, Frances J., 109 W. 3rd St. (4) DeGraff, Raymond C., 611 N. Park Ave. (4) Monticello Engel, Henry K. & Co., 1107 Fletcher Trust Bldg. Carter, Thomas S., R.R. 6 Ernst & Ernst, 120 E. Market St. (4) Finn. Robert M. & Company, 730 Bankers Trust Bldg. Muncie (4) Augburn, Mary W., 516 N. Martin Ave. Fowler, Suttles & Company, 632 Circle Tower Bldg. Browning, Joseph J., Box 267, R.R. 3 (4) Harrington, Hunt and Company, 2722 W. Jackson St. Green, Robert B., 534 Circle Tower (4) LaBerteaux, A. O., 118 S. Franklin St. HaU, Harold K., 215 Circle Tower (4) Mansfield, Perry S., 101 Western Reserve Bldg. Hamaker and Whipple, 3231 N. Meridian St. (48) Whitinger, R. J. and Company, 114 S. Franklin St. Harrison, Hanafee & Co., 445 N. Pennsylvania St. Zimmerman, Harold A., 26 Mann Ave. (4) Haskins & Sells, 1015 Merchants Bank Bldg. Munster Hayes, O. L., 3051 N. Illinois St. (8) Henderson, L. M. & Co., 714 Merchants Bank Bldg. Daly, Daniel T., 8046 Calumet Ave. (4) Herdrich, Boggs and Co., 803 Electric Bldg. (4) New Albany Hiatt. H. Jackson, 3819 College Ave. Hosier and Shaub, 3460 W. 16th St. (22) Brown and Monroe, 316 Elsby Bldg. Jerman, A. J., 6910 N. Pennsylvania St. (20) Harris, Robert W., Carnahan Bldg. Keller, Norbert F. & Co., 3460 W. 16th St. (22) McGrain & McGrain, 2585 Charlestown Rd. King, Millard C., 601 W. 44th St. (8) Leas, Freeman A., 1119 N. Delaware St. (2) Peru Levy, Calderon & Katz, 7 E. 21st St. Livengood, Hamilton & Livengood, Board of Trade Comerford, Jack K., 204 Senger-Ross Bldg. Bldg. (4) Livengood, Harlan B. & Co., 2859 N. Meridian St. Petersburg (7> Kixmiller, Herbert F., First National Bank Bldg. McGee. John V., 1822 W. 16th St. (7) Monroe, Ralph E., 7330 Hollingsworth Dr. (68) Mott, George M., 632 Illinois Bldg. (4) Plymouth Olive, Geo. S. & Co., 120 E. Market St. (4) Umbaugh & McQueen, 218 W. LaPorte St. Firm List of Members 35

INDIANA (Continued)

Princeton Price, Flatley & Company, The National Bank Bldg. (1) Byers, Marion F., 125 E. State St. Vogel, Nelson J., 511 W. Colfax (24) Willett & Wharton, 811 J.M.S. Bldg. (1) Rensselaer Wolfe, M. O. and Company, 402 Tower Bldg. (1) Flynn, Richard J., 10 Forsythe Bldg. Terre Haute Richmond Clayton, Eugene E., 1534 S. 4th St. Olive, Geo. S. & Co., 34 S. 7th St. Ernst & Ernst, 412 Merchants National Bank Bldg. Thomas, William H. & Co., 126 N. 8th St. Hahn, Harriet R., 902 Sycamore Bldg. Thompson, R. S. & Co., 1010 S. A St. McGlone, Frank I., 408 Tribune Bldg. Rieches, Harold R., 1300 N. 13th St. Rochester Sackrider & Connelly, 508 Tribune Bldg. Willey, Curtis H., 15-17 Chamber of Commerce Bldg. Shore, Byron B., 1204 Main St. Union City Salem Fry, William S. & Co., McClurg Bldg. Wozniak, Joseph J., Farmers-Citizens Bank Bldg. Valparaiso Shelbyville Dogan, Roby & Co., 19 Lincolnway Eck, Robert E., and Company, 33 W. Washington St. Vincennes South Bend Holler, Wallace Earl, 422 McKenney Rd. Aranowski and Company, 636 Peashway (17) Miller, John R., American Bank Bldg. Bernth, Fred C., 322 J.M.S. Bldg. (1) Crispin, Gordon S., 2806 Mishawaka Ave. (15) Wabash Crowe, Chizek and Company, 3517 E. Jefferson Blvd. (15) Umbaugh, McQueen and Mannan, 27 W. Market St. Dincolo and Christman, 301 Ault Bldg. Dobson, John & Company, 224 W. Jefferson Blvd. Warsaw (1) Dahms & Yarian, 114 S. Buffalo St. Ellis, Lee L., 209 Lafayette Bldg. (1) Longfellow, Ramsey & Mannan, 824 E. Winona Ave. Hawbaker, C. C., 2806 Mishawaka Ave. (15) Heppenheimer, Harry, 711 Odd Fellows Bldg. (1) Washington Kruggel, Herman K., 1416 Mishawaka Ave. Lomax, Harold W., 812 Odd Fellows Bldg. (1) Ewing, Faust & Co., Citizens Bank Bldg. Magner, Charles W., 419 Odd Fellows Bldg. (1) Metzger & Wiskotoni, 233 Dixie Way, S. (17) Wayne Moore, Howard A., 808 Tower Bldg. (1) Cooper, Brandt & Brunner, Lincoln Bank Tower (2)

IOWA

Boone Cresco Bush, Ernest A., 802½ Story St. Ensbusk, Frank J. & Co., 204½ N. Elm St. Hagen, Dean, 121 N. Elm St. Burlington Davenport Heywood, Myrtle, 1317 N. 7th St. Horne, Warren E., 1225 Oak St. Doyle & Keenan, 706 Davenport Bank Bldg. Jones, Elmer M., 612 N. Main St. Druehl, McAllister and Sitrick, 226 W. 15th St. McGladrey, Hansen, Dunn & Company, 204 N. 5th St. McGladrey, Hansen, Dunn & Company, 927 Daven­ port Bank Bldg. Carroll Paulsen, R. W. Co., 717 Kahl Bldg. Morrow, Robert Associates, Jct. Hwys. 30 & 71 Decorah Cedar Falls Hayes, Hacker and Nelson, 308½ Water St. Barron, Schoof & Greenfield, 114½ W. 4th St. Des Moines Bonneson, Gail G., 114½ W. 4th St. Addison, Hunzelman and Pollard, 508 10th St. (9) Augustine & Co., 920 Grand Ave. (9) Cedar Rapids Bader and Stromwell, 720 Insurance Exchange Bldg. Blythe, R. C. & Co., 606 Guaranty Bldg. (9) McGladrey, Hansen, Dunn & Company, Merchants Chemberlin, Larry R., Iowa-Des Moines National Bank National Bank Bldg. Bldg. Peat, Marwick, Mitchell & Co., 230 Guaranty Bldg. Bos, Cornelius A., 1114 Savings and Loan Bldg. Denman and Dutton, 444 Insurance Exchange Bldg. (9) Charles City Dixon, James E., 3708 Ingersoll (12) Burke, Kenneth J., 505 Kelly Enbusk, Frank J. & Co., 723 Securities Bldg. Ernst & Ernst, 342 Insurance Exchange Bldg. (9) Cherokee Fogg, R. D., 311 11th St. (9) Gilbert, Norman C., 518 Flynn Bldg. (9) Curtis and Wheeler, 112 S. 2nd St. Gorgas, William G., 446 Insurance Exchange Bldg. (9) Halliday, J. Farr, 707 Locust St. (9) Clear Lake Harrigan & Company, 317-20 Insurance Exchange Bldg. Enbusk, Frank J. & Co., 512 Main Ave. Kiesling and Gilbertson, 748 Insurance Exchange Bldg. Knobbe, Gallagher, Volberding & Wadsworth, 5731 Urbandale Ave. (10) Clinton Kouri, Fred E., 606 Fleming Bldg. (9) Goerdt, Larson & Stierman, 309 Tucker Bldg. Levy, Gerald, 909 Bankers Trust Bldg. (9) McGladrey, Hansen, Dunn and Company, 301 Wilson Martin, Cloutier & Sanderson, 706 Savings & Loan Bldg. Bldg. (9) Oakleaf & Mangold, 2320 N. 2nd St. McClure and Company, 803 Insurance Exchange Bldg. (9) McGladrey, Hansen, Dunn & Company, 1114 Savings Council Bluffs & Loan Bldg. (9) Judd, Keiser, LeBaron & Freeman, 225 Wickham Bldg Melone, Ralph E., 607 Bankers Trust Bldg. Kealy, Paul D., 603 Bennett Bldg. Meriwether, Wood & Miller, 1001 High St. (9) 36 American Institute of Certified Public Accountants

IOWA (Continued)

Des Moines (Continued) Marshalltown Neal, James H., 820 Savings & Loan Bldg. (9) Bowman, Robert H., 13 Tremont Bldg. Nolte, Cornman and Company, 908 Bankers Trust McGladrey, Hansen, Dunn & Company, 23 S. 1st St. Bldg. (9) Oden & Company, 918 Des Moines Bldg. (9) Mason City Peat, Marwick, Mitchell & Co., 708 Hubbell Bldg. (9) Enbusk, Frank J. & Co., 1116 East State St. Prouty, Worden & Co., 516 Des Moines Bldg. (9) McGladrey, Hansen, Dunn & Gage, 722 Brick & Tile Randol, Willard C., 2515 48th Street Pl. Bldg. Ryun, Givens & Company, 609 38th St. Smith, Sidney B. and Co., 1619 High (14) Stevenson & Wright, 4805 University Ave. (11) Mt. Pleasant Troxel, Leland W., 602 Flynn Bldg. (9) Swan, William C, Crane Bldg. Wolf and Company, 1036 Des Moines Bldg. (9) Wolkoff, Effress & Company, 1111 Savings & Loan Muscatine Bldg. (9) Cory, William F.. 200 W. 11th St. Dubuque - Newton Fahey and Co., 430 Fischer Bldg. Thomas, John J., Box 628 Goerdt, Larson & Stierman, 5333 Fischer Bldg. Kolf, Robert J., 469 Fischer Bldg. Martin, George T., Dubuque Bank Bldg. Oelwein McGladrey, Hansen, Dunn & Company, 216 Fischer Toohey, Thomas B., 1016 S. Frederick Bldg. O’Connor, Brooks, Ahrendt & Brooks, 256 W. 10th St. Ottumwa Patrick, Roderick C., Fischer Bldg. Anderson, C. Kenneth, P.O. Box 445 Pink, Floyd F., 1001 American Trust Bldg. Fallis, Donald E., 120 E. 3rd St. Smith, R. W., 106 N Market Early Stephenson, Geo. A., P.O. Box 445 Lincoln, Robert M., Box 356 Red Oak Estherville Dutton, Paul L., 401 3rd St. Knobbe, Gallagher, Volberding & Wadsworth, Emmet County State Bank Bldg. Rock Rapids Spitler, F. Jack, Lyon Co. State Bank Bldg. Fairfield Graf, Lewis E., 54½ N. Main St. Shenandoah Matthews, Dale E., 609½ W. Sheridan Ave. Fort Dodge West, Dennis, 61216 W. Sheridan Lawson, Howard J., 316 State Bank Bldg. McGladrey, Hansen, Dunn & Company, 621 Snell Sioux City Bldg. Arkin, Lynn A., 202 Frances Bldg. (1) Pulis, Earl G., 405 Snell Bldg. Goldberg, Wilkinson and Redshaw, 335 Commerce Sergeant, Arthur E., M-40 Warden Bldg. Bldg. (1) Smith, Sidney B. and Co., 1216 Central Ave. Keightley & Pederson, 610 Davidson Bldg. (1) Schroer, Harold A , 522 14th St. (5) Fort Madison Shubb and Sterling, 207 Commerce Bldg. (1) Campbell, Grady F., 708½ Avenue G Swanson, G. R., 671 Orpheum Electric Bldg. (1) Taylor, Nichols and Rise, 502 Benson Bldg. (5) Iowa City Williams & Company, 711 Douglas St. (2) McGladrey, Hansen, Dunn & Company, 324 Savings and Loan Bldg. Spencer Keightley & Pederson, Arnold Bldg. Iowa Falls McGladrey, Hansen, Dunn & Gage, 62316 Washington Storm Lake Addison, Hunzelman and Pollard, 310 E. 5th St. Keokuk Eichacker, George, 20 N. 4th St. Waterloo McGladrey, Hansen, Dunn & Company, 10-12 N. 7th Barron, Schoof & Greenfield, 207 W. Park Ave. St. Carney, Alexander, Marold & Co., 421 Insurance Bldg Guralnik, David, 202 Lafayette Blds. Manchester Smith, Sidney B. and Co., 113 Jefferson St. Gosling, Francis G., 217 N. Franklin St. Stover, Den Hartog and Rogers, 600 Baltimore St.

KANSAS

Abilene Concordia Simmons, Roy N., 300 N. Cedar Kennedy and Coe, 215 W. 7th St. Arkansas City Dodge City Parman & Tanner, 110 S. First St. Hogue, Beebe & Trindle, First National Bank Bldg. Williams, John J., 220 Home National Bank Bldg. Emporia Atchison Hegenbart & Grimwood, 616 Merchant St. Sinderson, Henning & Mueller, 314 Citizens National Meyer, Nuzum & Stecher, 11 Blair Bldg. Bank Bldg. Chanute Fort Scott Gottlieb, Leo, 23 N. Grant Diehl, John E., 5 E. Wall St. Coffeyville Garden City Belt, C. Robert, Plaza Bldg. Knief, C. Maynard, Security Bldg. Widmer, Richard, 102 E. 8th St. Lewis, Edward W., 118 E. Chestnut Firm List of Members 37

KANSAS (Continued)

Great Bend Ottawa Belford, Virgil E., Jr., 2318 Washington St. Sinderson, Henning and Mueller, 200 Bennett Bldg. Kennedy and Coe, 1209 Williams Netherton, C. J., K.M.N. Bldg. Overland Park Hays Baker, Edward L., 7133 W. 80th St. Isenhower, B. J., 7939 Floyd Braun, Kenneth R., 209 Farmers State Bank Bldg. Johnston, Paul R., Jr., 7121 W. 79th St. Pfeifer, Robert A., 102 W. 9th St. Likes, Louis A., 7133 W. 80th St. Hill City Parsons Brelsford, Hardesty and Batz, 313 N. Pomeroy Westervelt, Jay C., 1720 Broadway Hutchinson Bartlett, Settle & Edgerle, 1020 N. Main Pittsburg Knightly, J. William, First National Bank Bldg. Evans. A. Lex, 205 Professional Bldg. Pierce, Faris, Cochran, Sutton & Co., 412 Wolcott Loy, Wallace J., 218 Professional Bldg. Bldg. Swanson-Holford Company, 527 N. Main Prairie Village Independence Donnelly Edward J. & Co., 20 on the Mall Leonard, William R., P.O. Box 78 Yerkes, Michels & Callahan, 505 Professional Bldg. Russell Devine & Cropp, 802½ Main Junction City Strain, John A., 703½ N. Washington St. Salina Kennedy and Coe, Box 806 Kansas City Leckband, A. H. & Co., 719 E. Crawford Choat, Joseph B., Jr., 4306 Rainbow Blvd. Woods, W. Rex, P.O. Box 1324 Farmer, M. & Co., 1401 Fairfax Trafficway (15) Koenigsdorf, Leonard M., 645 Ann Ave. (1) Shawnee Mission Mangold, William E., 506 Huron Bldg. (1) McDonald, Napshin & Shedd, 702 Commercial Na­ Morris, T. La Rue, Antioch at 62nd Terr. tional Bank Bldg. (1) Sinderson, Henning & Mueller, 475 Brotherhood Bldg. Topeka (1) Taylor, John A., 750 Ann Ave. Bjorkman, Carl H., 321 Fillmore St. Troupe, Kehoe, Whiteaker & Kent, 309 Security Bank Brelsford, Hardesty and Batz, 606 New England Bldg. Bldg. (1) Garrison, Gresser, McMurray & Myers, 514 First Na­ tional Bank Bldg. Gerye, Allen F., 612 Kansas Kinsley Mize, Houser & Reed, 1124 First National Bank Bldg. Bartlett and Beck Paxson and Richel, 506 Columbian Bldg.

Larned Valley Center Devine & Cropp, 111 W. 5th St. Ireland, Orris R., 641 W. 77 North, Rte. 2

Lawrence Wellington Lesh, Bradley & Barrand, Lawrence National Bank Boatright, Lawrence, 207 N. Washington • Bldg. Weatherwax & Shirley, 837½ Massachusetts Wichita Leavenworth Bennett, Fletcher G., Jr.. 1006 Brown Bldg. (2) Bonicamp, Koelling & Smith, 901 Union Center Bldg. Morris & Bushman, 724 Delaware (2) Cory, Webster, Lawrence & Greenblatt, 435 N. Main Liberal Dickey, Richard D. & Co., 6405 E. Kellogg (7) Ernst & Ernst, First National Bank Bldg. (2) Bird, Byron G., 110B W. 3rd Fairhurst Warrington and Company, 405 Schweiter Bldg. (2) McPherson Farrow, Chester F. & Company, 320 Central Bldg. (2) Fox, Elmer & Company, 450 Fourth National Bank Haury, Emery, Hill & Scherer, 901 N. Main Bldg. (2) Francis, Edwin A., 655 Fourth National Bank Bldg. Madison (2) Fry, Robert H., 312 W. Main Kirkpatrick, Mary Ellen, 3014 E. Harry (11) Kroeker & Knapp, 408 Bitting Bldg. (2) Kubik, F. B. & Company, 705 Brown Bldg. (2) Manhattan Lafferty, Delma M., 645 Brookfield Varney, T. William, State Theater Bldg. Main & First, 705 Union Center Bldg. Menkemeyer & Kraus, 305 Central Bldg. (2) Miller,. H. E. & Co.. 3923 Willow Dr. (18) Marysville Moberly, West, Jennings and Shaul, 110 E. First St. Falen, Delmar D., Draheim Bldg. (2) Morgan, Nelson & Krueger, 902 Schweiter Bldg. (2) Nathan, S. A., Jr. & Company, 4601 E. Douglas Medicine Lodge Peterson, Peterson & Goss, 417 N. Topeka Ave. Thompson, Rollo O., Chapin Bldg. Romine, Cecil E., 202 Bissantz Bldg. Rossdutcher, Miller & Schroer, 200 Insurance Bldg. (2) Mission Sanders, A. B. & Company, 313 First National Bank Cooper, Lee J., 5909 Martway Bldg. (2) Selfridge, O. J., 216 E. Waterman (2) Snodgrass, Richard L., 2604A E. Central Newton Spurrier, Stanley & Company, Beacon Bldg. (2) Haury & Haury, 203 Railroad Loan Bldg. Unrau and Regier, 804 Central Bldg. (2) Hinkhouse, Edward J., 215 Randall Bldg. Unruh and Foster, 3305 E. Douglas (18) Witherspoon and Loux, 705 Union Center Bldg. (2) Woikow, Bernard E., 321 E. William (2) Oberlin Young, Arthur & Company, First National Bank Bldg. Dowling, Arthur J. Olathe Winfield Hollis & Kuckelman, 129 W. Park St. Stephenson, Edw. B. & Co., 810 Loomis 38 American Institute of Certified Public Accountants

KENTUCKY Anchorage Owens, Owens & Hisle, 1750 Alexandria Dr. Pipes, C. B., 147 N. Upper St. Cecil, James C., Jr., Rt. 3, Box 287-B Potter, Rex B., 130 E. Vine (4) Saunier, Malcolm B., 405 Bank of Commerce Bldg. Ashland Settle, Sugg & Shouse, 904 First National Bank Bldg. Bandy & Smith, P.O. Box 551 Sullivan, Jere E., 305 Bank of Commerce Bldg. Circle & Adams, Professional Bldg., 16th St. Yeager, Ford & Warren, 208 Central Bank Bldg. Kelley & Galloway, 1539 Central Ave. May, Howard M., 340 14th St. Louisville Bardstown Ackerson, Louis E., 709 Marion E. Taylor Bldg. Altman, Henry M., Jr., 1238 Commonwealth Bldg. (2) Riley, C. Randall, 113 W. Stephen Foster Ave. Amick, James M., 352 Starks Bldg. (2) Banet, Howard O., 212 Commerce Bldg. (2) Bowling Green Bernstein, Sylvain K., Jr., Kentucky Home Life Bldg. Jones & Denhardt, 1032 College St. (2) Holland, Sneed and Moore, 1033 State St. Bishop, Erle W., 406 Highfield Rd. (7) Meany, James R. & Associates, 812 State St. Bowden, E. A., 829 Commonwealth Bldg. (2) Phelps, Neil R., 1019½ State St. Brooks and Ratcliffe, 1205 Commonwealth Bldg. (2) Brown and Monroe, 1200 E. Broadway (4) Brown & Stewart, First National Lincoln Bank Bldg. Carrollton (7) Rouse, Rankin and Company, Taylor Bldg. Cecil, Martin G., Liberty National Suburban Bldg. (18) Corbin Christen, Brown & Rufer, 829 S. 3rd St. (3) Steely, Leland O., First National Bank Bldg. Churney, Marvin L., Kenyon Bldg. (2) Compton & Kottke, 310 W. Liberty St. (2) Cotton and Allen, 400 Kentucky Home Life Bldg. (2) Covington Cox & Oldham. Stock Yards Bank Bldg. (6) Bailey, Espy, 540 Madison Ave. Diersen & Simpson, Kentucky Home Life Bldg. (2) Burrows, Charles A., 2514 Dixie Hwy. Dorenkamp, Henry J., Jr., Administration Bldg., Bow­ Rouse, Rankin and Company, 434 Scott St. man Field (5) Dowell, T. Hayden, 1511 Kentucky Home Life Bldg. Cumberland (2) Ernst & Ernst, 1700 Commonwealth Bldg. Hogue, L. R., 305 W. Main St. Erskine, Charles W., 343 W. Market St. (2) Eskew & Gresham, 706 Kentucky Home Life Bldg. Cynthiana (7) Mortis, William D., 35 E. Pike St. Fisher, Charles S., 4211 Norbourne Blvd. (7) Fowler, Earle B. & Co., 406 Kentucky Home Life Danville Bldg. (2) Greweling, Grover C. and Company, 310 W. Liberty Kerbaugh, Glyn D., Commerce Bldg. St. (2) Robinson & Hughes, Farmers National Bank Bldg. Hagan, P. Willett, 1526 Kentucky Home Life Bldg. (2) Elizabethtown Hammer, William D., Kentucky Home Life Bldg. (2) Ford, Thomas R., 303 Village Dr. Hatton, Charles R., 203 Browns Lane (7) Imhof, Veatch and Wilcoxson, 205B S. Mulberry St. Heeb, Carl J., 4905 S. 3rd St. (14) Heffner, John Carl, 233 Commonwealth Bldg. (2) Helm, Andrew F., 134 Breckinridge Lane (7) Florence Hendricks & Darst, Commonwealth Bldg. (2) Morris, James R., 240 Main St. Howard, Geo. W., Jr., 1048 Bardstown Rd. (4) Robinson, Humphrey and Company, 1712 Heyburn Bldg. (2) Frankfort Imhof, Veatch and Wilcoxson, The Washington Bldg. Farmer & Humble, McClure Bldg. (2) Mitchell & Sullivan, Taylor Bldg. Jones, Rowland, Nale, Mattingly and Cox, 122 S. 4th St. (2) Kane, Kenneth S., 370 Francis Bldg. (2) Glasgow Kauffmann, Henry M., St. Matthews Professional Bldg. Jones and Denhardt, East Public Sq. (7) Lusk, Joseph F., 1191 E. Broadway Lybrand, Ross Bros. & Montgomery, Heyburn Bldg. Harlan (2) Rice, King, Eversole St. Lynch & Bobzien, 729 Kentucky Home Life Bldg. (2) Maeser, Henry, 614 Louisville Trust Bldg. (2) Mayer, William F., 1067 E. St. Catherine St. (4) Hazard Mitchell, Patrick H. & Company, 1416 S. 3rd St. (8) Rouse, Rankin and Company, Wootton Bldg. Nauman, Nauman and Company, Starks Bldg. (2) Peat, Marwick, Mitchell & Co., Madrid Bldg. (7) Henderson Petot, John S. & Co., 1220 Commonwealth Bldg. (2) Queenan and Queenan, 4001 Shelbyville Rd. (7) Briel and Wood, Masonic Bldg. Richardson, Arnold A., 300 S. 5th St. (2) Collins & Logan, 400-04 Ohio Valley National Bank Riedel & Newcom, 136 Breckinridge Lane (7) Bldg. Roth, Louis T. & Co., 309 Marion E. Taylor Bldg. (2) Davis, G. T., 229 N. Elm St. Samuels, Sylvan, 835 Commonwealth Bldg. (2) Neel, James N., Sr., 107 N. Elm St. Schildt, Clement F., 151 S. 5th (2) Schneider. F. C.. Jr., 765-9 Starks Bldg. (2) Hopkinsville Smiley, William T., 4020 Taylorsville Rd. (20) Thompson, Albert C., 923 Kentucky Home Life Bldg. Edmondson, Howard D., 1005C S. Virginia St. Waldman & Levitan, 414 M. E. Taylor Bldg. (2) Newton and DeAngelis, 530 W. 9th St. Wasserman, Irvin L., 310 W. Liberty St. (2) Thurman, Duard N. & Co., Cherokee Bldg. Webb & Warren, 303 Tyler Bldg. (2) Weinberg, Zalman, 118 S. 5th St. (2) Lebanon Weiss, Seymour, 106 N. 4th St. (2) Welenken, Master & Himmelfarb, 139 S. 4th St. (2) Gray, Virgil M., 100 S. Spalding Ave. Wetterer, William S. & Co., 209 Fincastle Bldg. (2) Wheeler, Charles M., 1303 Heyburn Bldg. (2) Lexington Williams, George H., Jr., 352 Starks Bldg. (2) Briscoe, U. G. and Company, 812 Security Trust Bldg. Wooldridge, Joseph T., 4016 Shelbyville Rd. (7) Duncan, John Allen, 111 Cheapside Yeager, Ford & Warren, Kentucky Home Life Bldg. Ernst & Ernst, 412 Security Trust Bldg. (2) Eskew & Gresham, 1104 First National Bank Bldg. Fortune, Kenneth M., 145 E. High St. Mayfield Foust, Mary Louise, 204 Southland Dr. Reed, George H. & Co., 208 S. 9th St. Goldfarb, Benjamin, 301 Central Bank Bldg. (3) Hinson, Shields & Tuttle, 1400 Forbes Rd. Laslie, William O., 1204 First National Bank Bldg. Maysville Noble, Hoyt W., 305 Holly Hill Dr. Ritchie, Payton, 140 B. 3rd St. Firm List of Members 39

KENTUCKY (Continued)

Middlesboro Pikeville Dooley & Dooley, 2215 Cumberland Ave. Blackbum, William F., Jr., Hopkins Bldg. Persinger, R. L. and Co., P.O. Box 490 Mount Sterling Horton, J. Courtney, Jr., P.O. Box 453 Radcliff Nolan, Algin H., P.O. Box 235 Agress, Robert H., 844 N. Dixie Blvd. Flanders and Thomas Murray Richardson, Bethel, Colonial Bldg. Richmond Shackelford & Goode, 502 Maple St. Adams, William E., 204 Water St. Bock, Martin R., Jr., 603 W. Main St. Newport Thorburn, Edwin F., Newport Finance Bldg. Salem Bennett, Henry H. Owensboro Alexander & Company, 920 Frederica St. Shelbyville Boswell, Weafer & Boling, 700 Frederica St. Foust, Mary Louise, 724 Washington St. Rousseau, James J., 113 E. 3rd St. Johns, Andrew G., 721 Main St. Paducah Shively Brown, Ben L., 154 Katterjohn Bldg. Clancy, Kenneth L., 4034 Dixie Hwy. (16) Lee, Morris A., 821 Citizens Bank Bldg. Schuette & Taylor, 603 Citizens Bank Bldg. South Fort Mitchell Williams, Williams & Lentz, 803 Citizens Bank Bldg. Burrows, Charles A., 2514 Dixie Hwy. Von Lehman, J. C., 2514 Dixie Hwy. Paintsville Bishop, Harry P., Chandler Bldg. Whitesburg Rouse, Rankin and Company, Bank Bldg. Paris Jones, Rowland, Nale, Mattingly and Cox, National Winchester Bank Bldg. Lary, Hastings and Lytle, 60 S. Main St.

LOUISIANA

Abbeville Bossier City Donohue, John P., 130 S. Main St. Walker, Harry B., 90 Westerfield St. Alexandria Clinton Adler and Pias, 710 Guaranty Bank Bldg. Webb, James O., P.O. Box 264 Erskins, George W., 407 Guaranty Bank Bldg. Everitt, Robert S., 3206 MacArthur Dr. Crowley Guepet, P. J., 2525 Hill St. Broadhurst, Robert C. & Company, 302 First Na­ LaCroix and Waring, 609 Commercial Bldg. tional Bank Bldg. Payne, Moore & Herrington, 600 DeSoto St. Moody, Broussard & Poché, 118 E. 5th St. Arabi DeRidder Neuburger, Coerver & Cazaubon, 7221 Claiborne Ct. Wooten, John T., 112 Shirley St. (16) Baker Hammond LeBlanc, Charles E., 218½ W. Thomas St. Dansby, Robert J., 740 Myrtle St. Baton Rouge Harvey Baxley and Swetman, 725 Main St. Murphy, Louis M., Peters Rd. Bernard and Walker, 710 Louisiana National Bank Bldg. (1) Jonesboro Bourgeois, Hannis Taylor, 605 Roumain Bldg. (1) Brewer, Arthur L., Box 577 Bourgeois, Russell & Company, Medical Center Office Bldg. (6) ' Kenner Brydels & Harrison, 4503 North Blvd. (6) Carter & Carter, 4424 North Blvd. (6) Thorpe, Peter Q., 2015 Airline Hwy. Champagne, L. A. & Co., 3301 North Blvd. (6) Douglas, James R., Reymond Bldg. (1) Lafayette Hawthorn, Waymouth & Carroll, 101 St. Ferdinand St. Bolton, Billy W., 518 Oil Center Dr. Kolb, Allison R., 1364 Nicholson Dr. (2) Darnall, Eugene H., 107 E. Vermilion St. Lamothe, Jules L., 3118 Broussard St. (8) Hearne & Jacobs, 3012 Cameron St. Lee, Basil M. and H. J. Chustz Co., 500-501 Union Hebert, Gerald I., 305 E. Vermilion St. Federal Bldg. Kellner and Patt, 307 E. Vermilion St. Lowe & Powe. 1221 Laurel St. (1) Moore, M. Troy, 305 E. Vermilion Malcolm, William J., 263 Lafayette St. Simon, C. G. & Company, 619 Lafayette St. Mathes, Dave, 2330 N. Acadian Thruway, E. (2) Sonnier. Curlis. 807 S. Buchanan St. Parrino, Morris J., 1138 Florida St. Voorhies & Davis, 900 Lafayette St. Postlethwaite and Lee, 621 Fidelity National Bank Bldg. Lake Charles Seidman & Seidman, 808 Fidelity National Bank Bldg. Canfield and Burch, 414 Weber Bldg. (1) Heard, McElroy & Vestal, 612 Weber Bldg. Thomas and Nesbit, 3888 Government St. (6) Hollins & Schram, 912 Ryan St. Toups, Raymond A., 7111 Florida Blvd. Milford, J. T., Jr., Pioneer Bldg. North, Newton S., 214 Weber Bldg. Bogalusa Patin, Robert K., Gulf National Bank Bldg. Black and Adams, 113 Louisiana Ave. Quirk & King, 528 Kirby St. White, Larry B., 223 Memphis St. _ White, Shelton E., 607 Weber Bldg. 40 American Institute of Certified Public Accountants

LOUISIANA (Continued)

Metairie Hingle & Waggoner, 605 National Bank of Commerce Chauvin, Carroll A., 3305 Metairie Rd. Bldg. (12) Gros, James E., 557 Smith Dr. Hogan, William R., Jr., 1007 Maison Blanche Bldg. Guenther and Guenther, 1627 Metairie Rd. (16) Hienz, E. G., 1207 N. Causeway Blvd. Hollis, Thomas L„ 504 de Montluzin Bldg. (50) Rovira, E. J., Jr., 3216 Metairie Rd. Hooper, Mrs. N. Gorman, 637 Common St. Hrapmann, Felix J., Jr., 1007 Maison Blanche Bldg. (16) Minden Huck & Aucoin, 419 Carondelet Bldg. (12) Moore, Luther W., P.O. Box 209 Jacobs, Henry, 1101 B. Pere Marquette Bldg. (12) Shaffer and Cloud, Stewart Bldg. Kiser, Sherwood H., 126 Carondelet St. (12) Koltun, Fried, and Maher, 1000 Maritime Bldg. (12) Labanca, Francis J., 4430 S. Galvez St. (25) Monroe Lafrentz, F. W. & Co., Whitney Bldg. (12) Bell, Harry M., Lamy Lane Lambert, Geo. A., 700 Audubon Bldg. (16) Bradley & Heller, 1103 Royal Ave. La Porte, Girot and Sehrt, 1539 Jackson Ave. (13) Cox, Frazer and Webb, 1509 Royal Ave. Lauer, Margaret E., P.O. Box 19405 Cox & Turner, P.O. Box 2873 LeBreton, Walter J., 546 Audubon Bldg. (16) Ellison, Edward B. & Co.. 128 Jackson St. Lee, Edmund J„ 613 International Bldg. (12) Frank, Walter J., Jr., P.O. Box 1173 LeGardeur, R. J. Company, 414 Audubon Bldg. (16) Garelick, Bradley & Heller, 1103 Royal Ave. Lonsdale, Alan, 4482 De Montluzin St. (22) Glazer, Maurice & Company, 102 S. Grand Magee, Irby D., American Bank Bldg. (12) Myatt, A. B. & Company, Bernhardt Bldg. Maher, James, Jr., 1000 Maritime Bldg. (12) Nettles, Henry E., 315 Bernhardt Bldg. Martin, Earl R., 214 Neil Ave. (14) Savage, Moore and Miles, 1902 Stubbs Ave. McIntyre, W. L., 1136 National Bank of Commerce Bldg. (12) McLellan, John A., 742 National Bank of Commerce Morgan City Bldg. (12) Hearne & Jacobs, 602 Brashear Ave. Mistrot, Lloyd J., 1568 Pleasure St. Mundy, Malcolm G., 254 Lee Circle Bldg. (13) Murphy, Charles B. & Co., 338 Baronne (12) New Iberia Neuburger, Coerver & Cazaubon, 1027 Maritime Bldg. Breaux, Roland A., P.O. Box 402 (12) Crochet, Paul, 304 Hacker Newsham, John C., 1521 Delachaise St. (15) deBlanc, Michael J., P.O. Box 281 Ott, Prados & Verlander, 717 Maritime Bldg. (12) Hearne & Jacobs, 400 Weeks St. Pays, Warren J. & Company, 610 Maison Blanche Bldg (16) Peat, Marwick, Mitchell & Co., 535 Gravier St. (12) New Orleans Pedelahore, J. Earl & Co., 1136 National Bank of Andersen, Arthur & Co., 400 Whitney Bldg. (12) Commerce Bldg. (12) Archinard, Pierre A., 606 Godchaux Bldg. (16) Petry, Rudolph H., 607 Godchaux Bldg. (16) Barcelona, A. L. & Co., 106 Claiborne Towers (12) Price Waterhouse & Co., 500 Richards Bldg. (12) Barre, A. S., 1128 Dublin St. (18) Rapier & Company, 1127 Hibernia Bank Bldg. (12) Barry, Denis A. & Co., 905 American Bank Bldg. Robbert and Favaloro, 1813 National Bank of Com­ (12) merce Bldg. (12) Blancher, Eldon C., 743 S. Cortez Romig, Clinton J., 902 Maritime Bldg. (12) Bourgeois, Russell & Company, Hibernia Bank Bldg. Ryniker, Bates & Verlander, 724 Maritime Bldg. (12) (12) Schenck, Trahan & Goodspeed, 717 Carondelet Bldg. Breitling, Norman E., Jr., 700 Whitney Ave. (14) (12) Brener, Moses E., 830 Audubon Bldg. (16) Seemann, Charles L. & Co., 804 Carondelet Bldg. (12) Byrne, J. K. & Co., 1812 American Bank Bldg. (12) Sere, Darby and Company, 833 Howard Ave. (12) Caballero and Roger, 1316 National Bank of Com­ Simon, H. Paul, 6075 Canal Blvd. (24) merce Bldg. (12) Snodgrass, D. P., 1801 Pere Marquette Bldg. (12) Caire, H. G. & Company, 417 Pan American Bldg. Spilsbury, Sidney T., 305 Levert Bldg. (12) (12) Stephenson, M. B., 2622 Poydras St. (19) Campell, Glade and Levy, 2218 Canal St. (19) Stuart, Rupert A. & Company, 1121 Carondelet Bldg. Carimi. Rufus & Co., 2529 Aubry St. (12) Carp, Sidney D., 418 Pan American Bldg. (12) Velleman, N. Richard. 336 Magazine St. (30) Carrriere & Carriere, 717A Maison Blanche Bldg. (16) Walker, Paul C., 9609 Justin Pl. (23) Chamberlain, Otis J., 1409 Masonic Temple (12) Wegmann & Leftwich, 104 Claiborne Towers (12) Chauvin, Catroll A., 3301 Metairie Rd. Weis, C. and Company, 414 Richards Bldg. (12) Coiròn & Montgomery, 1410 National Bank of Com­ Whittaker, R. V. & Co., P.O. Box 50400 (50) merce Bldg. (12) Williams, Harry J., Jr., 319 Richards Bldg. (12) Connolle, John W., 3912 St. Claude Ave. (17) Woolley, B. B. & Co., 627 Maritime Bldg. (12) Conroy and Stone, 451 National Bank of Commerce Bldg. (12) New Roads Costa, Joseph, Jr., 310 Balter Bldg. (12) Coyle, Charles A., Jr., 1018 Carondelet Bldg. (12) Bernard and Walker, 131 New Roads St. Darby, Sere and Company, 833 Howard Ave. (12) Gill, Eugene L., 128 Poydras St. Derbes & Derbes, 514 Carondelet Bldg. (12) deVerges, Ed. J., 615 Whitney Bldg. (12) Opelousas Dienes, Malcolm M. & Company, 318 Carondelet St. (12) Bellard & Stout. 131 W. Landry St. DiFatta, Joseph S., 308 Richards Bldg. (12) Dowling, John S., 363 S. Liberty St. Doody, Louis C., 407 Maritime Bldg. (12) Dubourg, Thomas A., 302 Pan American Bldg. (12) Plaquemine Duplantier, A. J., Jr., 610 Richards Bldg. (12) Baxley & Swetman, 519 Railroad Ave. Durham, Herman P., 4619 S. Carrollton Ave. (19) Ehrlicher, Joseph G., National Bank of Commerce Bldg. Port Allen Ericksen & Krentel, Maritime Bldg. Lowe & Powe, 313 S. Jefferson Ernst & Ernst 34) Oil & Gas Bldg. (12) Fleming, Walter B., 615 Whitney Bldg. (12) Ford, J. Louis 804 Carondelet Bldg. (12) Ruston Frank, Walter H.. 512 Pere Marquette Bldg. (12) Holladay and John, 210 W. Texas Ave. Freibaum, Gus, Jr., 348 Baronne St. (12) Willard, Roy H., Graham Bldg. Gendusa, Charles J., 1011 Maritime Bldg. (12) Gilliland, William R., 327 California Bldg. (12) Shreveport Giraud, Lewis A., 407 Whitney Bldg. (12) Grimader, C. J., 811 Audubon Bldg. (16) Armstrong and Armstrong, 1400 Line Ave. Groetsch, Joseph W., 1007 Maison Blanche Bldg. (16) Brooke, Mayo & Burns, 1172 Louisiana Ave. Guidry, Nelson V., 438 National Bank of Commerce Brown, A. E., 3808 Southern Ave. Bldg. (12) Brown and O’Hearn, 1005 Slattery Bldg. Harmon, A. A. Company, 807 Carondelet Bldg. (12) Burke, Milton P., 812 Johnson Bldg. Haro, Emile G., Jr., 509 Carondelet Bldg. (12) Burroughs & King, 1805 Beck Bldg. Harris, Seymour J., 640 Tchoupitoulas St. (12) Burton, George A., Jr., 202A Roberts Ctr. Hartmann, Aly, Monnier & Co., 449 National Bank Carruth, John Glassell, Jr., 5922 River Rd. of Commerce Bldg. (12) Ernst & Ernst, 1001 Petroleum Tower Haskins & Sells, 906 Hibernia Bank Bldg. (12) Fincher, William T., 807 Beck Bldg. Hearne & Jacobs, 201 Clgali Bldg. (12) Frost and James, 1406 Beck Bldg. Firm List of Members 41

LOUISIANA (Continued)

Shreveport (Continued) Sibley & Sibley, Sklar Bldg. Smith, Bill Wene, 809 Giddens-Lane Bldg. Gates, R. F. and Company, 2902 Centenary Blvd. Sullivan, W. Reece, 624 E. Kings Hwy. Griffith & Hettler, 403 Petroleum Tower Williams, Bert L., Jr., 865 Margaret Pl. Head, J. William, 403 Johnson Bldg. (23) Heard, Fannie B., 206 Arthur Dr. Slidell Heard, McElroy & Vestal, 726 Travis St. Herring, Hurley & Smith, 809 Giddens-Lane Bldg. Neuburger, Coerver & Cazaubon, 3735 Pontchartrain Hull, Robert E., 705 Slattery Bldg. Bridge Rd. Krauel, Robert W., 620 Giddens-Lane Bldg. Lacy, Kenneith F., 801 Beck Bldg. Tallulah Lincove and Evans, 221 Texas St. Buckner & Buckner, 414 E. Green St. Lindsey, Robert L., 229 Fairfield Bldg. Lancaster, D. B., 200 S. Walnut Marquess, Robert K., 624 E. Kings Hwy. Mattison & Gaston, 601 Petroleum Tower McGuirt, Tom B., 625 Giddens-Lane Bldg. Thibodaux Opferkuch, Robert E., 1026 Giddens-Lane Bldg. Thibodeaux, Francis A., 115 Cedar St. Parker, A. Gerald, 819 Booth Dr. Peat, Marwick, Mitchell & Co., Johnson Bldg. Renov, Max H., P.O. Box 4192 West Monroe Roberts, Cherry & Company, 919 Market St. Malone, Henry A., 704 Trenton St. Rockefeller, C. S., P.O. Box 808 Sandifer, Dale B., 1517 Line Ave. Sandifer, William D., Jr., 1519 Line Ave. Winnsboro Saur, Dwight E., 1710 Fairfield Ave. Southern, Robert L., 1408 Landis

MAINE

Augusta Norway Jones, Harold L., 280 State St. Gaisford, Richard A., 181 Main St. Bangor Portland Brooks & Carter, 84 Harlow St. Baker and Adam, 465 Congress St. Donahue, William H., Jr., 84 Harlow St. Benner, Harold K., 19 Pitt St. Hayes, LePage, Little & Dawes, 31 Central St. Ernst & Ernst, 603 Clapp Memorial Bldg. Kearney, Chester M. and Co., 84 Harlow St. Foss, Chester M. & Company, 902 Casco Bank Bldg. Laeger, Israel S., 78 State St. Garland, Richard F. & Co., 105 Preble St. Gould, Berry & Fowles, 415 Congress St. Brunswick Jordan & Jordan, 482½ Congress St. Houde, Normand R., 85 Maine St. Lybrand, Ross Bros. & Montgomery, 95 Exchange St. Ranger & Noyes, 480 Congress St. Ellsworth Staples and Boyce, 465 Congress St. Stevens, Macdonald & Page, 562 Congress St. Little, Gray & Horton, 101 Main St. Stillman, Joseph, 97A Exchange St. (3) Woodward, George D. & Company, 465 Congress St. Kennebunk Alheim, John Louis, 41 Main St. Presque Isle Cummings, John M., 92 Main St. Kearney, Chester M. and Co., 408A Main St. Lewiston Pacios & Gervais, 1115 Lisbon St. Wells Shapiro, Ernest M. & Co., 163 Lisbon St. Alheim, John Louis, P.O. Box 275

MARYLAND

Annapolis Byrne & Hartlove, 705 Maryland Trust Bldg. (2) Cadogan and Kypta, 6929 Harford Rd. (34) Grahn, Oliver T., 213 Main St. Caplan, Bernard M. & Co., 210 E. Lexington St. (2) Wheat & Mullen, Rowe Blvd. & Melvin Ave. Cheslock and Walpert, 1631 Munsey Bldg. (2) Chrest, Charles L., Jr., 213 E. 25th St. (18) Baltimore Cohen, Bernard B., 208 Professional Bldg. (1) Aiken, Bernard S. & Co., 216 Equitable Bldg. (2) Cunningham, Stephen J., 36 Central Savings Bank Amos, C. W. & Company, Maryland National Bank Bldg. (2) Bldg. (2) Davis and Davis, 634 Frederick Rd. (28) Ashman, I. William Associates, 1200 Tower Bldg. (2) Ellin, Lester, 10 E. Fayette St. (2) Baker, Leonard Passano, Jr., 1717 Munsey Bldg. (2) Ernst & Ernst, 341 Calvert Street Bldg. (2) Barlly, Martin A., 1813 Plymouth Rd. (7) Etelson and Etelson, 409 Tower Bldg. (2) Bartels & Spamer, 1216 N. Calvert St. (2) Fedder & Garten, 421 Title Bldg. (2) Beach, T. Carroll, Jr., 4601 E. Monument St. (5) Fincham, James M. & Company, 1123 N. Eutaw St. Berman, Goldman and Ribakow, 13 Guilford Ave. (2) (1) Billian, Stanley S., 1059 Hillen St. (2) Freedman, Max L„ 507 Munsey Bldg. (2) Black, Robert W., 6800 Loch Raven Blvd. (4) Fried, Philip M. & Co., 4755 Park Heights Ave. (15) Blank, Sol, 2510 St. Paul St. (18) Friedlander, William, 106 W. 25th St. (18) Blass, Bernard M., 214 W. Monument St. Friedman, Sidney M., 505 Maryland Indemnity Bldg. Bloom and Miller, 903 Nottingham Rd. (29) (2) Bloom, Samuel, 6322 Windsor Mill Rd. (7) Froehlich & Froehlich, 8 E. Hamilton St. (2) Boswell, Eberle and Trott, 1231 Maryland National Gaebler, Fred. E. & Co., 2 E. 21st St. (18) Bank Bldg. (2) Galoon, Irving H., 508 St. Paul St. (2) Bowen & McClean, 2514 Maryland Ave. (18) Gillespie, William A., Court Square Bldg. (2) Bronfein, Arthur G., 221 E. 25th St. (18) Glass, Barry S., 6 Walker Ave. (8) Bullough & Webster, 512 Cathedral St. (1) Goldberg, Isidore, 1511 Fidelity Bldg. (1) Burke, Landsberg & Gerber, 326 St. Paul PL (2) Gottschalk, Jakob, 1 E. Redwood St. (2) 42 American Institute of Certified Public Accountants

MARYLAND (Continued )

Baltimore (Continued) Woods, William G., Jr., 1605 Court Square Bldg. (2) Zinkhan, Hamilton and Company, 931 Munsey Bldg. Grahn, Oliver T., 2116 N. Charles St. (18) Gross and Mendelsohn, 701 Equitable Bldg. (2) Handwerger, Melvin, 5 Guilford Ave. (2) Hankin, Robert M., 223 Equitable Bldg. (2) Bethesda Haskins & Sells, First National Bank Bldg. Brooks, David, 4907 Cordell Ave. (14) Haynie and McFerrin, 701 Mercantile Trust Bldg. (2) Burnham, Pennington & Co., 7401 Wisconsin Ave. House and Kirschke, 1326 Mathieson Bldg. (2) (14) Hyman, Henry, 507 Munsey Bldg. (2) Depro, Mrs. Dorothy C., 4641 Montgomery Ave. (14) Isaacs, A. William & Co., 3102 W. Cold Spring Lane Landsman, Robert S., 5106 Viking Rd. (14) (15) Miller, Earl D., 9314 Georgetown Rd. (14) Josselyn, Sewell and Ford, 500 Woodbourne Ave. (12) Oksner, Welch & Breslauer, c/o Max G. Breslauer, King-Reynolds, 1509 Pennsylvania Ave. (17) 4709 Montgomery Lane Kitchen, Gertrude H., 1207 Munsey Bldg. (2) Rinis, Benjamin, 7758 Wisconsin Ave. (14) Klasman, Edward, 216 E. Lexington St. (2) Sanders, James J., 8007 Norfolk Ave. (14) Kobre, Ellis, 124 W. Baltimore St. (1) Koethen and Musgrave, 2108 N. Charles St. (18) Brentwood Kushner, Bulmash & Co., 1 E. Redwood St. (2) Callow, Charles E., 3902-04 Rhode Island Ave. Kushnick & Waldman, 100 N. Eutaw St. (1) Wilder, Henry M., 4010 Bladensburg Rd. Lafrentz, F. W. & Co., 300 St. Paul Pl. (2) Langrall, H. L. & Co., 1006 American Bldg. (2) Cambridge Levin, Isadore E., 711 Munsey Bldg. (2) Levy, Merrill, 221 E. 25th St. (18) Robbins & Wilson, 115 High St. Lobe and Wolf, 403 E. 25th St. (18) Logue, Funk & Akman, 2541 St. Paul St. (18) Catonsville London, Sidney and Company, 512 Equitable Bldg. (2) Steinbock, Charles, Jr., 606 Frederick Rd. (28) Lybrand, Ross Bros. & Montgomery, First National Bank Bldg. (2) Chestertown Mayne, F. Roy D., 1123 N. Eutaw St. (1) McLean, Koehler & Cousins, 32 South St. (2) Granger, Faw & Company, Rasin Bldg. McNulty, James P., 313 American Bldg. (2) Huntington, John C., Jr., Hubbard Bldg. Meyers, Edmund D. and Company, 408 First National Bank Bldg. (2) Chevy Chase Miller, Mary Louise, 501 W. University Pkwy. (10) Townsend, John P., 7000 Wisconsin Ave. (15) Miller, Thomas W. and Company, 3409 Edgewood Rd. (15) Cumberland Moran, Charles, 723 Anneslie Rd. (12) Morris, Joseph M., 3113 Betlou James Pl. (7) Crum, Arthur C., 59 Pershing St. Naden, Paul H., 4010 Glengyle Ave. (15) Rollins, John W., Jr., 64 Pershing St. Naron, Sylvan J., 1625 Munsey Bldg. (2) Noppinger, John G., 1101 Fidelity Bldg. (1) Easton Oberle, Joseph, Jr., 2 W. Read St. (1) Garey, L. Elbert, 522 Goldsborough St. Offit and Borris, 6 Walker Ave. (8) Granger, Faw & Company, National Bank Bldg. Parcover, Harry, 1913 St. Paul St. (18) Southard, Arthur E., Grymes Bldg. Parkinson, Richard T., 5515 Plymouth Rd. (14) Peat, Marwick, Mitchell & Co., First National Bank Edgewater Bldg. (2) Peters, Louis B., 3 E. Lexington St. (2) Buck, Daniel P., Rt. 1, Box 65 Phipps, S. Howard & Co., 2 W. Read St. (1) Price Waterhouse & Co., First National Bank Bldg. Frederick (2) Rimler, James L., 20 N. Court St. Rapkin, Sidney D., 6509 Deancroft Rd. (9) Reinhardt, Henry G., 5634 Ashbourne Rd. (27) Frostburg Resnick, B. Stanley, 600 Court Square Bldg. (2) Rocklin, Joseph, 421 Munsey Bldg. (2) Sowers, Lowell M., Jr., Gunter Hotel, Box 148 Rosen, Edgar A., 1123 N. Eutaw St. (1) Rowles, Leonard B & Co., 1023 N. Calvert St. (2) Hagerstown Sachs, Alfred N., 106 W. 25th St. (18) Baker, John K., III, 304 First Federal Bldg. Sachs, Z. Sigmund, 41 W. Preston St. Carter, Charles B., 25 North Ave. Schaible, Albert Edward, 5121 Harford Rd. (14) Elliott, Merle S., 49 E. Franklin St. Schaufele, William E., 3634 Elkader Rd. (18) Kidwell, Guy S., 16 E. Antietam St. Schilling & Lineenfelder, 454 Equitable Bldg. (2) Moats, Arthur M., 24 S. Locust St. Schluttanhafer, Tarner & Anders, 36 E. 25th St. (18) Smith, Earl J., 66 W. Antietam St. Schnepfe & Company, 1319 Mercantile Trust Bldg. (2) Schuman, Jerome, 511 N. Charles St. (1) Havre de Grace Shanley, Thomas A., 729 Arsonne Dr. (18) Sherman & Eiring, 2537 St. Paul St. (18) Acker, Howard G., 550 Franklin St. Shipley, Edward G., 4524 N. Charles St. (10) Shipley, Oliver C., 410 E. 25th St. (18) Hillcrest Heights Shor & Schnider, 5506 Park Heights Ave. (15) Saunders, Charles Turner, Sr., 3 Colebrooke Dr. Shulbank, Irving, American Bldg. (2) Shuman & Kruger, 208 E. Lexington St. (2) Hurlock Sigel, Rosenstadt & Milstein, 403 E. 25th St. (18) Silver, Stanley M., 409 Tower Bldg. (2) Corkran, Orville W., Wright Ave. Smelkinson, Aaron, 932 N. Charles St. (1) Smith, Lucius S., Jr., 204 E. 25th St. (18) Hyattsville Snouffer & Co., Old Town Bank Bldg. (2) Hale, Lester T., 4316 Hamilton St. Sommers. Milton, 1005 W. Baltimore St. (23) Porterfield, William G., 3420 Hamilton St. Staples. Graf & Hesse, 2102 St. Paul St. (18) Rickerson, Fred W., 2311 Banning Pl. Starkey, Norman S. & Co., Mercantile Trust Bldg. (2) Stegman & Co., Mercantile Trust Bldg. (2) Kensington Stein, Sidney, 410 W. Lombard St. (1) Fangmeyer, LeRoy J., 10730 Connecticut Ave. Steinhardt, J. Walter, 5500 Minnoka Ave. (15) Stone, Wm. Louis, 2826 St. Paul St. (18) Lanham Thompson, Robert W., 510 S. Potomac St. (24) Tighe & Company, 1020 E. Lake Ave. (12) Gheen, Fred T., 7312 Finns Lane Title. Oscar, 2507 Maryland Ave. (18) Touche, Ross, Bailey & Smart, 10 Light St. (2) Laurel Trautfelter and Mumford, 1112-14 Munsey Bldg. (2) Uhlfelder & Hart, 1026 Mondawmin Concourse (15) Casbarian, Johnson & Coyne. 380 Main St. Velte, Charles A., 26 W. Pennsylvania Ave. (4) Wagner, Daniel E., 3309 Powhatan Ave. (16) Leonardtown Waxman, Irvin L., 3321 Kelox Rd. (7) Colvin, Jerry M., Jr., P.O. Box 315 Weiner, Felix J. & Co., 2510 St. Paul St. (18) Winner, Elliott C., 2414 N. Charles St. (18) Wolpert, Sylvan & Co., 1510 Fidelity Bldg. (1) Parkton Wooden, Benson and Walton, 1827 Munsey Bldg. (2) Smith, Daniel Augustus, Vichaven-York Rd. Firm List of Members 43

MARYLAND (Continued)

Pikesville Hardy, J. Morris, Jr., 9525 Georgia Ave. Hendricks, Leon R., 1011 Schindler Dr. Zeller, Wiedey & Co., 1525 Reisterstown Rd. (8) Hofimeister, Thomas M., 912 Thayer Ave. Kitchener, Frederick, 1544 Red Oak Dr. Reistertown O’Connell and Joerg, 304 Perpetual Bldg. Seifert, Eugene R., 4 Sunnyking Dr. Petrou, John, 8700 Georgia Ave. Rabineau, Norman, 8632 Colesville Rd. Riverdale Stem, Howard L., 8808 Lanier Dr. Strachman, Philip, 12204 Connecticut Ave. Tucker, Edward L. & Company, 6607 Riverdale Rd. Tash, Ralph P., 1313 Xaveria Dr. Tepper & Kozlow, 7961 Eastern Ave. Rockville Thompson and Belloff, 930 Bonifant St. Kamerow & Serber, 706 E. Montgomery Ave. Weinberg, T. C. & Co., 527 Guardian Bldg. Vess, Claude R., 22 W. Jefferson St. Takoma Park Salisbury Hoye, Graves, Bailey & Company, 7000 Carroll Ave. Gelnett, Arthur A., 505 W. College Ave. Granger, Faw & Company, 115 E. Market St. Timonium Lafrentz, F. W. & Co., 109 High St. Hartlove, Henry W., 102 Daleview Ct. Seabrook Towson Quible, Norman E., 9424A Lanham-Severn Rd. Collins, Donald F., Jefferson Bldg. (4) Ensor, William W., 121 W. Susquehanna Ave. (4) Silver Spring Rickerds-Wright Associates, 30 W. Chesapeake Ave. Brown, William M., 3302 Farthing Dr. (4) Browner, S. Myron, 8226 Fenton St. Shirley, Lloyd O., The First National Bank Bldg. (4) Counter, Dorothy M., 8805 Plymouth St. Staehlin, Martin E., Jr. & Co., 1310 Dulaney valley Crawford, Edward T., 9525 Georgia Ave. Rd. (4) Frank, Max, 8605 Cameron St. Fredricks, Carl, Eig Bldg. Wheaton Glazer, Herman, 8605 Cameron St. Rose, Robert R., 2446 Reedie Dr. Greene, Barnet, 11300 Gilsan St. Sims and Sims, 2446 Reedie Dr.

MASSACHUSETTS

Andover Darmody, John P. & Co., 75 Federal St. (10) Descoteaux, George N., 10 High St. (10) Houston, Harold T„ 36 Hidden Rd. DiPesa, Charles E. & Company, 10 High St. (10) Donnelly, T. B. & Company, 10 Post Office Sq. (9) Athol Douglas, Robert & Company, 50 Congress (9) Blake, J. L. & Co., 386 Main St. Downie, George W. & Co., 85 State St. Dunn, James O., 520 Commonwealth Ave. (15) Attleboro Eadie, James W. Company, 141 Milk St. (9) Eastman, Albert H„ 10 High St. (10) Gamache & O’Brien, 77 N. Main St. Edelstein, Alan M., 1 State St. (9) Holden, Earl R., 21 Park St. Edelstein, Joseph L., 44 School St. (8) Elliott, Davis & Company, 53 State St. (9) Bedford Ernst & Ernst, 125 High St. (10) Teisciero, William L., 26 Brooksbie Rd. Fagell, William & Co., 80 Boylston St. (16) Falcone, Louis T., 10 State St. (9) Fanger and Sundell, 1 State St. (9) Beverly Ferngold, Harry J. Co., 50 State St. (9) Colpitts, William Kenneth, 222 Cabot St. Fishman, Benjamin, 260 Tremont St. (16) Mood, Winston A., 234 Cabot St. Flaherty, Bliss and Company, 40 Court St. (8) Freedman, Alexander I., 31 Milk St. (9) Boston French, Herbert F. & Co., 211 Congress St. (10) Gabovitch, William, 40 Court St. (8) Aisner, Julius, Jr., 68 Devonshire St. (9) Gaffin, Stanley, 54 Devonshire St. (9) Allen, Charles B., 53 State St. (9) Gale, Charles, 120 Milk St. (9) Alpert, Jacob L., 114 State St. (9) Garabedian, John S., 144 Boylston St. (16) Andersen, Arthur & Co., 294 Washington St. (8) Gibbs, Edward, Jr., 68 Devonshire St. (9) Anthony, Warren S., 185 Devonshire St. (10) Gilbert, Frank J., 8 Beacon St. (8) Arnold, Robert E., 10 High St. (10) Glunts, James D. & Co., 31 Milk St. (9) Aronson, Broner, Schwartz & Aronson, 131 State St. Golb, William, 92 State St. (9) (9) Goldberg and Hurst, 24 School St. (8) Aronson, Leo, 11 Beacon St. Goldfine, David, 44 School St. (8) Barneke and Anderson, 18 Tremont St. (8) Golding, Golding & Co., 18 Tremont St. (8) Becker, Karl H., 2 Park Sq. (16) Goldman, Morris & Co., 312 Barristers Hall (8) Becker and Rodman, 18 Tremont St. (8) Goldstein, Walter S., 1 State St. (9) Betro, Gerald J., 10 Post Office Sq. (9) Goodman, Charles M., 209 Washington St. Blonder-Freedman Co., 22 Batterymarch St. (9) Goodman and Goodman, 85 Devonshire St. (9) Boyer, Robert & Company, 20 Kilby St. (9) Gordon, David C., 80 Boylston St. (16) Boynton, Frederick H. & Company, 38 Newbury St. Gove, James S. & Company, 73 Tremont St. (8) (16) Gray and Gray, 10 Milk St. (8) Braman, Herbert F., 80 Federal St. (10) Green, B. F. & Co., 18 Tremont St. (8) Braver, Martin D., 18 Tremont St. (8) Greenberg, Abraham, 375 Commonwealth Ave. (15) Brody, George, 185 Devonshire St. (10) Guttentag & Segel, 294 Washington St. (8) Brown, Bacall and Company, 80 Federal St. (10) Hall, John F., 10 High St. (10) Brown, Holdridge & Company, 111 Devonshire St. (9) Harrington, Laurence P. & Co., 27 State St. (9) Carien, Manning E., 80 Federal St. (10) Harris, Kerr, Forster & Company, 147 Milk St. (9) Carruthers, John & Company, 909 Little Bldg. (16) Hartshorn and Walter, 50 Congress St. (9) Chadis, Maurice, 6 Beacon St. Haskins & Sells, 80 Federal St. (10) Chernoff, Irving, 112 Water St. (9) Hawkins & Toye, 75 Federal St. (10) Cobb, Reynolds and Company, 80 Federal St. (10) Helman, S. J. & Co., 50 Federal St. (10) Cohen, Cohen, Havian and Shaller, 11 Beacon St. (8) Cohen, Herman B. & Company, 10 Post Office Sq. Hersh and Diamond, 10 State St. (9) (9) Hertz, Herson & Mishkin, 141 Milk St. (9) Cohen, Weisberg & Edelstone, 11 Beacon St. (8) Holdsworth, Raymond & Company, 15 State St. (9) Cooley & Marvin, 140 Federal St. (10) Holzberg, Joseph, 260 Tremont St. (16) Coven and Suttenberg, 262 Washington St. Jacobs, Herman & Company, 20 Beacon St. (8) Cullen, John J. & Co., 10 High St. (10) Jesson, Charles W„ 80 Federal St. (10) 44 American Institute of Certified Public Accountants

MASSACHUSETTS (Continued)

Boston (Continued) Vinick, Arnold W., 18 Tremont St. (8) Johnson, Arthur W. & Company, 147 Milk St. (9) Volante, Joseph J., 60 State St. (9) Kaitz and Wolf, 60 State St. (9) Wachman, Abraham A., 84 State St. (9) Katz, Jack C.. 68 Devonshire St. (9) Wald & Dana, 40 Central St. (9) Kauffman, Irving F., 141 Milk St. (9) Waldstein, Edward, 18 Tremont St. Kaye, Ida C., 114 State St. (9) Walsh, Judge & Campbell, 185 Devonshire (10) Kearney, Anthony F., 60 State St. (9) Wasserman, Leo & Company, 80 Federal St. (10) King, Edwin H., 10 High St. (10) Weiner & Becker, 262 Washington St. (8) Kirk, Francis P. & Company, 80 Federal St. (10) Weinrebe, Samuel S., 260 Tremont St. (87) Klein, Raymond A., 294 Washington St. (8) Winnick, David H., 93 Massachusetts Ave. (15) Lafrentz, F. W. & Co., 80 Federal St. (10) Witty, Carl, 19 Milk St. (9) Lane, Stanley L„ 40 Court St. Wolper, George S., 185 Devonshire St. (10) Lasser, J. K. & Company, 53 State St. (9) Young, Arthur & Company, 10 Post Office Sq. (9) Leary, Edward L., 10 High St. (10) Levine, Harold & Company, 141 Milk St. (9) Brockton LeVine, Richard & Company, 80 Federal St. (10) Ingram, William A., 9 N. Main St. Levinson, Seymour M., 7 Water St. (9) Keith, James E., 26 School St. Linnehan, James F., 1 State St. (9) Lally, John Joseph, 66 Carrlyn Rd. (55) Lippa, Sherman, 92 State St. (9) Saccone, Frank H., 26 School St. Livingston & Haynes, 60 State St. (14) London, Arnold, 121 Newbury St. (16) Love, Simon, 6 Beacon St. (8) Braintree Love, Theodore M. & Co., 6 Beacon St. (8) Calk, Nathan, 1000 Washington St. (84) Lubets, Robert & Co., 185 Devonshire St. (10) Lybrand, Ross Bros. & Montgomery, 80 Federal St. Brookline (10) Mannis, Ralph, 120 Boylston St. (16) Alter and Bernson, 1318 Beacon St. (46) Mareb, Peter, 80 Federal St. Buettner, Eugene E., 14 Selkirk Rd. (46) McCann, Webster, 73 Tremont St. (8) Cohan, Joseph B. and Associates, 200 Boylston St. McDermott, Charles E., 80 Federal St. (10) Kaufman, S. David, 20 Kent St. (46) McNamara, William F., 60 State St. (9) Peck, Daniel I., 1368 Beacon St. (46) Meahl. McNamara & Co., 111 Devonshire St. (9) Megan, Thomas F., Jr., 40 Court St. (10) Cambridge Milgroom, Nathan, 147 Milk St. (9) Cutter, Ernest, 12 Norfolk St. Miller, George E. & Co., 85 Devonshire St. (9) Fyffe, Joseph B., 131 Mt. Auburn St. (38) Miller, Hyman, 6 Beacon St. (8) Grissy, William A., 41 Linnaean St. Mintz, David J. & Company, 209 Washington St. (8) Shaw and Warren, 131 Mt. Auburn St. (38) Mitchell, Ellwyn A. & Company, 80 Federal St. (10) Tutunjian, James M., 1430 Massachusetts Ave. (38) Morgan & Morgan, 10 State St. (9) Morse and Nizel, 141 Milk St. (9) Chestnut Hill Mount & Carter, 470 Atlantic Ave. (10) Moyer, Orlando C. & Company, 85 State St. (9) Drobnis, Jack I., 220 Boylston St. (67) Nason, Harry G., 80 Federal St. (10) Samet, Theodore S., 824 Boylston St. (67) Newburg & Skalsky, 11 Beacon St. (8) Newell, Charles I. & Co., 18 Tremont St. (8) Chicopee Nikola, George A. & Company, 80 Federal St. (10) Fitzgerald, Edward J., 48 Center St. O’Brien, FitzGerald & Co., 10 Post Office Sq. (9) O’Connell, Robert C., 131 State St. (9) Chicopee Falls Packer, William, 92 State St. (9) Patterson, Teele & Dennis, 201 Devonshire St. (10) Gelinas, Raymond W., 12 Plymouth St. Peat, Marwick, Mitchell & Co., 200 Berkeley St. (16) Danvers Penn & Needle, 294 Washington St. (8) Polansky, George A., 185 Devonshire St. (10) Cosgrove, Francis E., 5 Elm St. Pollack, Hyman & Co., 6 Beacon St. (8) Hale, Stanley B., 5 Elm St. Potter, Maurice, 10 State St. (9) Price Waterhouse & Co., 75 Federal St. (10) East Weymouth Pride, Edwin L. and Co., 40 Central St. (9) Winters, Ellen, 20 Chard St. Pride-Patten & Co., 40 Central St. (9) Rainess, Clarence & Co., 53 Beacon St. (8) Fall River Reardon and Cullman, 15 Congress St. (9) Rittenhouse, Charles F. & Company, 80 Federal St. Donovan, Leo J. F., 18 Market St. (10) Hathaway and Davis, 21 Bedford St. Robert, Finnegan & Lynah, 136 Federal St. (10) Hurley, Dennis C., 142 2nd St. Rodman, A. Harvey, 15 State St. (9) Kane and Tepper, 151 Rock St. Rosen, Samuel, 262 Washington St. (8) Meyer and Regan, 142 2nd St. Rosenthal, Isedore, 11 Beacon St. (8) Mobouck, Albert E., 7 N. Main St. Rotfort, Nathan & Company, 18 Tremont St. (8) Schenker, Sidney, 124 S. Main St. Rowe, George A., 11 Beacon St. (8) Shabshelowitz, Harold, 226 S. Main St. Russell, Powderly & Brier, 50 Congress St. (9) Ryan, Allan A., 10 High St. (10) Fitchburg Ryan, Edmond W., Jr., 185 Devonshire St. (10) Mercadante, Nicholas D., 717 Main St. Ryan, Gerard J., 11 Pemberton Sq. (8) Vance, Edmands & Company, 470 Main St. Samick, Albert, 717 Statler Office Bldg. (16) Samick & Aronson, 80 Boylston St. (16) Sanfilippo, Arthur R. & Co., 6 Beacon St. (8) Framingham Savage, Samuel D., 18 Tremont St. (8) Stenholm, Eric J., 129 Concord St. Sawyer, Hollis H. & Company, 79 Milk St. (9) Sax, Samuel M., 77 Summer St. (10) Gardner Selsberg, Bayard & Company, 10 High St. (10) Daly, Joseph E., 19 W. Lynde St. Selsberg, Benjamin, 80 Federal St. (10) Seidman & Seidman, Worcester County National Bank Shaps, Theodore, 100 State St. (9) Bldg. Sherman, M. G., 20 Pemberton Sq. (8) Waters & Waters, 31 Parker St. Shuman, Bernard, 112 Water St. (9) Siegel, Harry, 89 State St. (9) Sieve, Leo J. & Co., 11 Pemberton Sq. (8) Greenfield Silbert & Silbert, 148 State St. (9) Chapin, Roy B. & Co., 278 Main St. Sklar, Maurice, 294 Washington St. (8) Fairbanks & Saunders, 31 Federal St. Spark, Mann & Company, 60 State St. (9) Hefner, William K., 278 Main St. Starr, Finer, Starr & Company, 26 West St. (11) Stavisky & Shapiro, 141 Milk St. (9) Haverhill Stebbins & Stebbins, 11 Pemberton Sq. (8) Kremer & Gilman, 191 Merrimack St. Stone, Paul M., 70 State St. (9) Stone, Samuel J. and Son, 80 Federal St. (10) Holyoke Touche, Ross, Bailey & Smart, 75 Federal St. (10) Casden, and Casden, 56 Suffolk St. Tucker, Charles W., 177 Milk St. (9) Doherty, Matthew Thomas, Jr., 380 High St. Tuler, Paul, 18 Tremont St. Greenspan and Greenspan, 56 Suffolk St. Vance, Edmands & Company, 31 Milk St. (9) Halpern, Lester L„ 380 High St. Firm List of Members 45

MASSACHUSETTS (Continued)

Holyoke (Continued) Newton Judge, Martin P., 326 Appleton St. Cohan, Joseph B. & Associates, 200 Boylston St. Kalicka, Joseph D., 56 Suffolk St. Matthews, Hertzon & Co., 1359 Centre St. (59) Petlock, Judelson & Co., 276 High St. Sullivan, William E., 50 Broadway (60) Hyannis Newtonville Bearse & Crosby, 300 Winter St. Craig, Earle C., 815 Washington St. (60) O’Brien, FitzGerald & Co., 396 Main St. Vaccaro, John L., 815 Washington St. (60) Lawrence Peabody Cohan, Joseph B. & Associates, P.O. Box 75 Goldfarb, Hyman, 29 Lowell St. Douglas, Robert & Company, 416 Bay State Bldg. James and Page, 1 Mill St. Pittsfield O’Brien, FitzGerald & Co., 313 Bay State Bldg. Apple & Albano, 373 South St. O’Connor, Arthur F., 301 Essex St. Silber, Alvin D., 19 Dan Ave. Spitaleri Bros. & Co., 21 North St. Leicester Stevens, W. A. & Co., 7 North St. Kelly, James A., 1205 Main St. Wolfe, Benjamin & Co., 100 North St. Leominster Quincy Dwyer, William L., 36 Miller Stile Rd. (69) Allain, Clarence O., 19 Water St. Kilnapp, George D., 1245 Hancock St. (69) Grammel, Joseph F. A., 12 Main St. Mahoney, Edward J., 12 Dimmock St. Martinson, Walter E., 34 Hancock Ct. (69) Lexington Reilly, Gerald T., 1245 Hancock St. (69) Forbes, Benjamin M., 114 Waltham St. Lowell Reading Andrews, George J., Sun Bldg. Daggett, Earle W., 10 Willard Rd. Cole, Gerald P., 8 Merrimack St. Pehrson, Warren E., 81 Charles St. Hurley, John J., 170 Merrimack St. McNamara, Joseph T., 24 Merrimack St. Rockport Trio and Glowacki, 176 Middle St. Morgan, Edwin T., 17 Landmark Lane Lynn Salem Freedman, Myron, 31 Exchange St. Leonard, John J., 7 Willow St. Winters, Henry, 173 Washington St. Waxman, Harry Morris, 14 Central Ave. Whittier and Seavey, 38 Exchange St. Sharon Malden Chapman, Harold, 5 Post Office Sq. Chadis, Maurice, 33 Dartmouth St. (48) Marascia, Emanuel F., 17 Pleasant St. (48) Southbridge Santilli, Pasquale, 551 Broadway (48) Gallagher, Liro & Crotty, 98 Hamilton St. Girouard, Raymond L., 112 Hamilton St. Mansfield Morse, Donald V., 110 N. Main St. South Hamilton Smith, Edmund Ross, 65 Railroad Ave. Marblehead Hamilton, Herbert C., 66 Pleasant St. South Lancaster Wendell, Harold U., 91 Sterling Rd. Marlboro Miller, Charles H., 275 Boston Post Rd. South Yarmouth Milk, Herbert A., 1343 State Rd. Marshfield Snow, M. Eugene, 86 Nevada St. Springfield Aaron, A. Allen & Co., 1694 Main St. (3) Anas, Theodore, 31 Elm St. (3) Medford Barnard, Leo J., 31 Elm St. DeScenza, George A., 11 Salem St. (55) Calnen, William J. T., 95 State St. (3) Miller, Elwynn J., 10 High St. (55) Casden and Casden, 1340 Main St. (3) Courniotes, Harry J., 1537 Main St. (3) Cushing and Toth, 95 State St. Melrose Dane, Morris, 31 Elm St. (3) Cary, Russell S., 109 Country Club Rd. (76) Donovan, Eunice G., 306 Tremont St. (4) Donovan, W. Leonard, 1537 Main St. (3) Doubleday, Snow & Allen, 1421 Main St. (3) Milford Downey, Henry T. & Company, 31 Elm St. De Cesare, Michael J., 234 Main St. Halpern, Lester L., 1387 Main St. Hitchcock & Company, 31 Elm St. (3) Leighton & Co., 145 State St. (3) Milton Lybrand, Ross. Bros. & Montgomery, 293 Bridge St. Finkel, Dorothy Bayard, 55 Concord Ave. (87) Mazzaferro, Salvatore C„ 1387 Main St. Menzel and Menzel, 1188 Parker St. (9) Natick Meyers Brothers & Company, 120 Maple St. Cusack, Martin J., Jr., 26 Harwood Rd. Nolan, Kenneth F., 44 Vernon St. Glynn & Glynn, 31 Robin Hood Rd. Obrey, Harold A., 1323 Main St. (3) Remmele, F. C., 45 Main St. Petlock, Judelson & Co., 1214 Main St. (3) Shapiro, Henry H., 31 Elm St. (3) Smith, Jack, 1694 Main St. (3) Needham Wilson, Saul, Associates, 31 Elm (3) Aliber, Sydney L., 56 Ardmore Rd. (94) Wright, Fred A. & Co., 1694 Main St. (3) Angell, Cyril N., 1492 Highland Ave. (92) Bower, Herbert J., 123 Jarvis Circle (92) Tupper, Moore & Co., 1211 Highland Ave. Taunton Jennings, Addison L. & Co., Crocker Bldg. New Bedford Ryan, Daniel J., 14 Taunton Green Auerbach, Harry S., First National Bank Bldg. Considine, Francis A., 628 Pleasant St. Waban Lybrand, Ross Bros. & Montgomery, 5 S. 6th St. Traniello, Angelo, 15 White Oak Rd. (68) 46 American Institute of Certified Public Accountants

MASSACHUSETTS (Continued)

Wakefield Worcester Confalone, John A., 405 Main St. Anderson, J. Henry, 340 Main St. (8) Taylor, Percy W., 47 Parker Rd. Baker and Baker, 340 Main St. (8) Cagan, George, 35 Harvard St. (8) Walpole Conan, Joseph B. & Associates, 29 Pearl St. (8) Betro, Gerald J., Professional Bldg. Crosby and Murphy, 507 Main St. (8) Plasmati, Nicholas B., 896 Main St. Eliott, Raymond, 340 Main St. (8) Gallagher & Liro, 340 Main St. (8) Waltham Grant, Harvey M., 37 Mechanic St. (8) Harrington, John J. & Co., 740 Main St. (54) Greenberg, Brodsky, Silverman and Associates, 390 O’Brien, FitzGerald & Co., 680 Main St. (54) Main St. (8) Stone, William D., 680 Main St. (54) Griffin Staff, The James E., 6 Park Ave. (5) Straw, Irving H., 681 Main St. (54) Hurwitz, Robert J. & Associates, 340 Main St. (8) Tanner, Eliot A., 4 Gordon St. (54) Hurwitz, Theodore H., 340 Main St. (8) Kashuk, Nathan, 340 Main St. (8) Ware Lainer, Marvin I., 340 Main St. (8) Blake, J. L. & Co., 62 Main St. Lane, Warren C„ 61 Sever St. (9) McGrath, James P., 32 Franklin St. (8) Wellesley Mintz, Bernard, 340 Main St. Kanavich, George P., 473 Washington St. (81) O’Connor, John J. & Son, 340 Main St. (8) Prince & Ojerholm, 251 Salisbury St. (9) Westfield Rosenblum & Jaffe, 35 Harvard St. (8) Smith, George A. & Co., 390 Main St. (8) Chapin and Greene, 90 Elm St. Soetens, Joseph A., 104 Forest St. (9) Tupper, Moore & Co., 340 Main St. (8) West Springfield Wallis, Rittenhouse & Company, 340 Main St. (8) Doyle and Murphy, 45 Elm St. White, George J., 311 Main St. (8) Scully, Robert D., 10 Central St. Woodbury, Charles S., 5 Brighton Rd. (6)

MICHIGAN

Adrian Berkley Collins, Buri & McConkey, 203 Commercial Savings Barnowski, Hart & Forrest, 2060 Coolidge Hwy. Bank Hagberg, Eric E., Jr., 4039 Kenmore Ikle, Dale, 235 N. Main St. Nicolai & Schippers, 150 W. Maple Ave. Big Rapids Stueve, W. F., 251 W. Church St. Cramer, Beattie & Nichols, Citizens State Bank Bldg. Albion Birmingham Hines. Edward H., 403½ S. Superior St. Bozzi, Albert J., 114 S. Woodward Ave. Bums, John W„ 3532 Halla Lane Carey & Olsen, 1100 N. Woodward Allen Park Janz & Knight, 1100 N. Woodward Ave. Miller, Bailey & Company, 208-209 Wabeek Bldg. Horvath, Ernest L., 6540 Park Ave. Moore, Eugene A. & Co., 155 S. Bates St. Mitchell, Michael L., 6825 Allen Rd. Moore, James F. & Company, 988 S. Adams Rd. Polewach, Marvin J. and Co., 265 N. Hunter Alpena Williams, Robert L., 779 W. Southlawn Blvd. Denstaedt, William E., 1233 Partridge Point Rosenthaler, M. P. & Company, 116 Park Pl. Bridgeport Young, Warren & Company, Spens Bldg. Brown, William F., 3873 State St. Ann Arbor Cadillac Bychinsky, Evelyn O., 1510 Cedar Bend Dr. Cramer, Beattie and Nichols, Evening News Bldg. Curtis, Bailey & Sposito, 201 E. Liberty St. Gregg & Velker, 213 Michigan Theater Bldg. Caseville Icerman, Johnson & Hoffman, 303 National Bank Dutcher, Melvin P., P.O. Box 295 & Trust Bldg. Morrison, William J., Jr., 3717 Vorhies Rd. Cheboygan Battle Creek Young, Skutt & Breitenwischer, 401 N. Main St. Alles, Wilbur L., 1614 Security National Bank Bldg. Bauman, Justin A., 436 Capital, S.W. Clawson Fiero, Beatrice D., 279 W. Michigan Ave. Denhardt, Hanrahan & Carey, 7 S. Main St. Foote & Iles, 501-05 Michigan National Bank Bldg. Leisenring, W. D., 607 Michigan National Bank Bldg. Price Waterhouse & Co., 815 Michigan National Bank Coldwater Bldg. Waldron, Russell G., Southern Michigan National Stanton, E. M., 301-302 Post Bldg. Bank Bldg. Sutherland, David W., 501 Security National Bank Bldg. Dearborn Corsi, Jack P., 547 N. Franklin (7) Bay City Moore, Marland L., 2255 Monroe Blvd. Appold, Mast and Greenwood, 709 5th St. Nickles, Angus R., 2040 N. Rosevere (7) Lohrke, Van Laan and Weinlander, 202 Mutual Sav­ Ouellette, Leo J., 14639 Ford Rd. ings Bldg. Murray, Robert F. and Company, P-M Arcade Bldg. Schilling, Carl F., 522 N. Madison Detroit Tripp & Laine, 720 Livingston St. Adams, Robert G., 13508 Dixie Ave. (39) Adelson & Adelson, 19460 James Couzens Hwy. (35) Alandt, Clarence J., 806 Penobscot Bldg. (26) Benton Harbor Algaze, Koretz & Bowman, 17141 Wyoming (21) Herkner, Smits, Miskill & Johnson, 202 Michigan St. Andersen, Arthur & Co., 2646 Penobscot Bldg. (26) Sharpe and Shewman, 191 Michigan St. Applebaum, Lee M., 16265 Meyers Rd. (35) Firm List of Members 47

MICHIGAN (Continued)

Detroit (Continued) Haskins & Sells, 1800 First National Bldg. (26) Hauke & Pehrson, 1133 Penobscot Bldg. (26) Armstrong, Donald H., 14225 Schaefer Rd. (27) Hoffman and Kolon, 17615 James Couzens Hwy. (35) Aronoff & Mallin. 13426 W. McNichols (35) Hogan, Juengel and Harding, 3356 Penobscot Bldg. Austin, Richard H. & Company, 9460 Woodward Ave. (26) (2) Horwath & Horwath, 2538 Book Bldg. (26) Baditoi and Segroves, 611-14 Free Press Bldg. (26) Isenberg, Newman & Steinberger, 15241 W. McNich­ Bahadurian & Simonian, 16929 Wyoming Ave. (21) ols Rd. (35) Baker, Paul P., 22100 Greenfield (37) Jennings & Jewell, 409 Griswold (26) Barnett, Sidney A., 12735 Puritan Ave. (27) Johnson, C. S., 12489 Mendota Ave. (4) Beale, Hyman M. & Co., 16616 James Couzens Hwy. Johnson, Clarence H., 13700 Woodward (3) (21) Kabeck, Gerald, 20030 James Couzens Hwy. (35) Bechek & Nathanson, 18441 W. McNichols Rd. (19) Kanney, Robert R., 26049 Five Mile Rd. (39) Beerbohm, Sydney D., 17148 Wyoming (21) Karal, Walter D. & Company, 2021 Penobscot Bldg. Benton, Nat W., 2415 E. Seven Mile Rd. (34) Berkey & Laws, 2002-4 Penobscot Bldg. (26) (26) Bernhard. A. Raymond, 17510 Wyoming (21) Karpus, Eugene S., 417 Penobscot Bldg. (26) Bernstein, Bernstein & Wile, 16180 Meyers Rd. (35) Karr, Keith K., 13131 W. McNichols Rd. (35) Binder, Herman, 601 Fisher Bldg. (2) Kastner and Gross, 17615 James Couzens Hwy. (35) Birkenshaw, Frank H., 17319 E. Warren Ave. (24) Katzman, Joseph B., 17592 Wyoming (21) Bloomberg, L. M. & Company, 809 Park Avenue Kaye, Charles, 20013 James Couzens Hwy. (35) Bldg. (26) Kelman and Levitsky, 18401 James Couzens Hwy. (35) Bocknek, Stanton P., 10635 W. McNichols Rd. (21) Kennedy, Edward T., 26049 Five Mile Rd. (39) Bodzin, David S., 16625 Meyers Rd. (35) Klobucar & Gorman, 1755 Guardian Bldg. (26) Bodzin. Harry R., 16801 Wyoming Ave. (21) Koenigsberg, Ithamar, 18685 Wyoming (21) Bolster, S. Edward, 11220 Whittier (24) Kraus, Seymour, 18510 James Couzens Hwy. (35) Boothe, J. Lee, 9141 E. Jefferson (14) Krawood, Benjamin, 5121 W. Chicago (4) Brenner, David D. & Co., 10119 W. McNichols Rd. Lattin, Joseph, 15914 James Couzens Hwy. (38) (21) Lau and Derderian, 810 Ford Bldg. (26) Broene, Richard G., 2119 David Stott Bldg. (26) Lau, Ralph M., 813 Fisher Bldg. (2) Bysiek, John J., 7439 Michigan Ave. (10) Lee, Albert and Company, 308 Fox Bldg. (1) Callan, William J., 608 Stephenson Bldg. (2) Lefko, Orville B. & Co., 15101 Livernois (38) Cameron, Robert, Jr., 17712 Lenore (19) Lekas, John J., 540 Buhl Bldg. (26) Clinton, Robert E. and Company, 16500 James Couzens Levine, Sidney M., 15103 W. Eight Mile Rd. (35) Hwy. (21) Lezell, H. A., 17418 Wyoming (21) Cloyd, Chester L., 17741 W. McNichols Rd. (35) Linden, Klain & Israel, 935 First National Bldg. (26) Cole, Albert E. and Company, 16801 Wyoming Ave. Lowy, Karl, 19436 James Couzens Hwy. (35) (21) Lubin, Albert K., 18300 W. McNichols Rd. (19) Collins, Buri & McConkey, 1650 Buhl Bldg. (26) Lybrand, Ross Bros. & Montgomery, Book Bldg. (26) Colten, Sidder, Wiedman & London, 15320 W. Mc­ MacDonald, Keith L., 24801 Five Mile Rd. (39) Nichols (35) Mackey, Maurice M., 17379 Wyoming Ave. (21) Crider, Ancil E., 14822 Inkster Rd. (39) McDonnell, Francis J., 2910 National Ave. (16) Davis, William J., 1046 Penobscot Bldg. (26) McGraw & Haas, 17350 Livernois Ave. (21) DeGuerre, W. Ross, 18901 Grand River Ave. (23) McGuinness, K. D., 2010 David Broderick Tower (26) Denhardt, Hanrahan & Carey, 15111 Meyers (27) McKim, Harold R., 15800 W. McNichols Rd. (35) Desow, David and Company, 15914 W. McNichols Rd. McManus, John J., 17372 Livernois (21) (35) Merz, Herman, 17527 Sunderland Rd. (19) Diamond, Joseph, 10301 W. McNichols Rd. (21) Meyer, Paul, 15431 W. Eleven Mile Rd. (37) Dise, J. Harvey & Company, 712 Stephenson Bldg. Miller, Bailey & Company, 932 Buhl Bldg. (26) (2) Miller & Jacobson, 2002 First National Bldg. (26) Donnelly, Joseph C., 11000 W. McNichols Rd. (21) Mintz, Samuel A., 17148 Wyoming Ave. (21) Donovan, Gregory I., 19316 Grand River (23) Monast, Sam, 15475 James Couzens Hwy. (38) Dorfman & Sheplow, 8701 Fenkell Ave. (38) Monroe, Joseph G., 10130 W. McNichols Rd. (21) Doyle, John H. & Co., 909 Fox Bldg. (1) Moore, Smith & Dale, 1580 Penobscot Bldg. (26) Doyle, Lawrence R., 17200 Littlefield (35) Moran, H. James, 11346 Hemingway (39) Dworkin, Boone and Gross, 13114 Puritan (27) Morof and Sharfman, 15921 W. Seven Mile Rd. (35) Eckmeter & Addison, 15742 James Couzens (38) Moss, S. L. & Co., 19310 James Couzens Hwy. (35) Elconin, Mason & Bornstein, 8636 W. McNichols Rd. Mounteer, Harold G. & Company, 2010 David Brod­ (21) erick Tower (26) Engstrom, Paul V. & Co., 1820 Kales Bldg. (26) Nida and Bokolor, 11000 W. McNichols Rd. (21) Ernst & Ernst, 2000 Buhl Bldg. (26) Nitzkin, Donald, 15103 W. Eight Mile Rd. (35) Ernst, William, 13650 W. Eight Mile Rd. (37) O'Heron. R. C., 19036 Van Dyke Ave. (34) Ettinger, Jerome J., 22100 Greenfield Rd. (37) Olasky, Henry J., 12730 W. Seven Mile Rd. (35) Farquharson & Pointon, 1015 Kales Bldg. (26) Oppat, Pilotto and Shefferly, 10212 W. McNichols Fellows, Nathaniel, 18450 Livernois (21) Rd. (21) Ferguson and DeCook, 11368 Kelly Rd. (24) Osborn, Richard J., 13131 W. McNichols Rd. (35) Ferry and Lyle, 18917 Grand River Ave. (23) Ouellette, Thomas F., 1542 Buhl Bldg. (26) Finney, James C. & Co., 405 Curtis. Bldg. (2) Parker' & Elsholz, 3214 Book Tower (26) Frank, Harvey. 2326 Guardian Bldg. (26) Parker, Wittus, & Co., 18516 James Couzens Hwy. Frank, Philip B., 12735 Puritan Ave. (27) Friedman, Bernard A., 18515 Mendota.,, (21) Peat, Marwick, Mitchell & Co., 1700 Dime Bldg. (26) Friedman and Koshar, 16026 W. McNichols Rd. (35) Peters & Joseph, 15032 Fenkell Ave. (27) Froggatt, Joseph & Co., 28 W. Adams (26) Pheney, E. T., 13215 Indiana Ave. (38) Geller & Naftaly, 2041 W. Eight Mile Rd. (3) Plante & Moran, 3700 Penobscot Bldg. (26) Genter, Ralph R. & Co., 2143 First National Bldg. Pohl, J. Norman, 5950 Frontenac (11) (26) 8 Portnoy, Louis J., 2636 Buhl Bldg. (26) Gerber, Jay M., 2631 Woodward Ave.(1) Predhomme, W. J. & Co., 1916 Dime Bldg. (26) Gilbert, Boley & Bogen, 1812 Dime Bldg. (26) Price Waterhouse & Co., 645 Griswold St. (26) Gilbert, Harold H. & Company, 18301 W. McNichols Purdy, Donovan & Beal, 3400 Cadillac Tower (26) Rd. (19) Rachwal, Walter A., 5639 Renville (10) Goldman and Golman, 17137 James Couzens Hwy. Raezler, Raymond C., 303 Fox Bldg. (1) (35) Reinhardt & Svagr, 945 Book Bldg. (26) Gordon, Harry M., 1957 Guardian Bldg. (26) Reinheimer, Herbert N., 18401 James Couzens Hwy. Gorski and Bennington, 945 Penobscot Bldg. (26) (35) Gotlieb, Julius J., 16265 Meyers Rd. (35) Reive & Kent, 1035-36 Lafayette Bldg. (26) Grant, Alexander & Company, 15324 W. McNichols Reynolds, Perry J., 1312 Penobscot Bldg. (19) Rd. (35) Richardson and McCartney, 4181 Oakman Blvd. (4) Grant and Silverman, 20151 James Couzens Hwy. (35) Riley, William J., 19955 Briarcliff Ave. (21) Greenberg, Jack L., 8954 Wyoming Ave. (4) Roeglin, Gordon W., 4902 Grayton at E. Warren (24) Grundy, Schroeder & Co., 2001 Industrial Bldg. (26) Rogers, George A., 9630 Greeley (11) Guest, Wright & Company, 19750 James Couzens Hwy. Rosen and Feinberg, 13200 W. McNichols Rd. (35) (35) Rosen, Jack L., 1620 Guardian Bldg. (26) Gunderson, Robert L., 934 Book Bldg. (26) Ross, James, 2046 Penobscot Bldg. (26) Haggerty, Frank J. & Company, 4181 Oakman Blvd Rowe, Harlon D., 18316 W. McNichols Rd. (19) (4) Rowland, Busse, Gain, Simon, Murray and Fortner, Hanson, H. Earl, 1012 Dime Bldg. (26) 2250 Penobscot Bldg. (26) Hardell, Albert P., 422 New Center Bldg. (2) Ruben & Weisman, 15917 W. Seven Mile Rd. (35) Harelik and Lipshaw, 17315 Wyoming (21) Russo, Carl, 16134 E. Warren Ave. (24) •48 American Institute of Certified Public Accountants

MICHIGAN (Continued) Detroit (Continued ) Ferndale Rutten, Welling & Company, 1030 Dime Bldg. (26) Doeren, Mayhew, Grob & McNamara, 429 Livernois Schettenhelm, Palis & Co., 2500 David Broderick (20) Tower (26) Perrin & Baetz, 22720 Woodward Ave. (20) Schmelz and Rieck, 8102 E. Jefferson (14) Sillman, Kleiman and Thai, 742 Livernois (20) Sphneider and Broder, 13625 W. Eight Mile Rd. (35) Zack, Fields & Company, 808 Livernois (20) Schonberg and Schonberg, 19356 James Couzens Hwy. Flint Schroeder, Gerald C. & Company, 2300 Penobscot Damton, Paul H., 501 Sill Bldg. (2) Bldg. (26) Dupuis & Ryden, 124 E. 4th St. (2) Schultz, William C., 18555 E. Warren Ave. (36) LaFever, Bell and Laird, 914 Citizens Bank Bldg. Schwartz & Levine, 15103 W. Eight Mile Rd. (35) (2) Scudder, Lawrence & Co., 1608 David Stott Bldg. (26) Foil, Herbert C., 4365 Miller Rd. (7) Seeman, Robt. F., 16638 E. Warren (14) Lewis, Knopf and Kerr, 600 Citizens Bank Bldg. (2) Seidman & Seidman, 1066 Penobscot Bldg. (26) Millhouse & Holaly, 515 Genesee Bank Bldg. (2) Shaer, Gullick & Co., 10637 Puritan (38) Sweet and Conlen, 120 W. First St. (2) Sheraga, Lawrence H., 18401 James Couzens Hwy. Taylor & Drewett, 1406 Mott Foundation Bldg. (2) (35) Sherman, Louis, 936 Book Bldg. (26) Shirilla, Michael J., 18536 E. Warren (36) Garden City Shulman, Armand A., 1008 Francis Palms Bldg. (1) O’Brien & Hyland, 30914 Ford Rd. Shuttle & Floersch, 1611 Book Bldg. (26) Siegel, Carl M., 413 New Center Bldg. (2) Gladstone Silver & Gilbert, 18511 James Couzens Hwy. (35) Silverfarb, Louis L., 13105 W. Seven Mile Rd. (35) Tackman, John A., 622 Wisconsin Ave. Skillman, Stacks & Zielesch. 1861 Guardian Bldg. (26) Sklar, William A., 18425 Prairie (21) Gladwin Smith, Arthur N., 10225 W. McNichols Rd. (21) Smith, George W., Jr., 16877 Lauder (35) Gerou, Gladwin R. Smith and Kimmerly, 1126 Dime Bldg. (26) Sniderman, Irving, 1579 First National Bldg. (26) Grand Haven Sobel, Leo M. & Co., 8815 Puritan (38) Soderman, Axel S., 550 Book Bldg. (26) O’Neal, Lloyd C., 304½ Washington St Sosin, Hilbert, 8815 Puritan (38) Stack & Mallos, 7536 E. Seven Mile Rd. (34) Grand Rapids Stacks, Howard R., Jr., 2900 Guardian Bldg. (26) Den Braber, Robert N., 620 Assn. of Comm. Bldg. (2) Staub, Stein & Shapiro, 16194 Wyoming Ave. (21) Edkins, Stoltenberg & Nelson, 118 Lyon, N.W. (2) Stein, Sol I., 12730 W. Seven Mile Rd. (35) Ernst & Ernst, 905 Michigan National Bank Bldg. (2) Steinhart, Sol M., 20510 Westmoreland (19) Kammeraad & Vannatter, 622 Metz Bldg. (2) Strenciwilk, Jane, 19191 Mitchell Ave. (34) Kanton, Rosenbaum & Lillie, 1208 McKay Tower (2) Stricof, Norman J., 10440 W. McNichols Rd. (21) Kauffman, Hungerford & Co., 940 Michigan Trust Subar, Seymour, 19473 Littlefield (35) Bldg. (2) Sukenic, Bernard, 8815 Puritan (38) Kress, Robert O., 435 Plymouth Rd.. S.E. (6) Talberg, Paul, 308 Fox Bldg. (1) McBain, Robert J., 450 Michigan Trust Bldg. (2) Taylor, Dolores A., 11340 E. McNichols Rd. (34) Payne and Beene, 455 Cherry, S.E. (3) Thompson, James P., 17615 James Couzens Hwy. (35) Regester and Ghering, 800 Michigan Trust Bldg. (2) Tobias and Tobias, 16265 Wyoming (21) Ross, Schellenberg & Carter, 210 Waters Bldg. (2) Touche, Ross, Bailey & Smart, 1380 First National Rugg, James R., 610 Murray Bldg. (2) Bldg. (26) Scudder, Lawrence & Co., 1326 McKay Tower (2) Trepanier, Joe C., 705 Lafayette Bldg. (26) Seidman & Seidman. 400 Peoples Bldg. (2) Umstead, Earle F., Jr., 20052 Northrop (19) Sherk & Krenz, 918 McKay Tower (2) Walker, N. J., 5035 Lakeview (13) Touche, Ross, Bailey & Smart, 903 Peoples Bldg. (2) Walsh & Company, 17800 E. Eight Mile Rd. (36) Vander Meer, Peter B., 721 Leonard St, N.W. (4) Walter & Simon, 233 Curtis Bldg. (2) Vander Stel, Gerald L., 1432 Wealthy St., S.E. (6) Weber, Dwight E., 2046 Penobscot Bldg. (26) Voorhies, Louis J., 746 Covell Rd., N.W. (4) Weintraub, Morris M., 14801 Mevers Rd. (27) Weitz, Norman, 18401 James Couzens Hwy. (35) Weremeck, Frederick A., 14166 Mettetal (27) Grayling White, Bower & Prevo, 2472 First National Bldg. (26) Peterson, Clifford E., Cedar St. Whiteman, Bernard, 18960 Schaefer Hwy. (35) Widerkehr, A. A., 18965 Parkside (21) Grosse Pointe Farms Williams, Wm. H., 17319 E. Warren (24) Wilmot, Carl H., 415 Brainard (1) Messersmith, L. V., 232 Fisher Rd. (30) Wilson, John R., 1951 Guardian Bldg. (26) Wilson, Laurence J., 4701 Yorkshire Ave. (24) Grosse Pointe Woods Witus & Witus, 18401 James Couzens Hwy. (35) Wrubel & Wrubel, 15215 W. Eight Mile Rd. (35) Coe, Scott, Schroeder & Swayne, 19818 Mack Ave. Wyman, Miles L.. 1464 First National Bldg. (26) (36) Yackso, John, 11285 College Dr. (5) Healy, Glenn J., 20957 Mack Ave. (36) Young, Arthur & Company, 990 First National Bldg. Stewart, John N., 19459 Mack Ave. (36) (26) Hancock Dowagiac Ernst & Ernst, Finnish Mutual Fire Insurance Com­ Sidnam & Lyle, 206 Commercial St. pany Bldg. Fleury, Singler & Cybulski, 208 Quincy St. East Detroit Barker, John P., 18850 E. Nine Mile Rd. Hastings Gardner and Martin, 18141 E. Nine Mile Rd Court, Richard L., 2236 Jeanne Dr., R.R. 2 Smith, Harold J., 24615 Willowby East Tawas Hazel Park Garback & Miller, 21505 John R Yeo & Yeo, 231 Newman St. Ecorse Highland Park Sauve, Gerald E., 4199 W. Jefferson (29) Manoogian, Martin M., 13836 Woodward Ave. (3) Escanaba Hillsdale Johnson, Hilmer E., 524 S. 8th St. Harris, Reames & Ambrose, 31½ N. Broad St. Skaug, Andrew M. & Company, 401 Ludington St Holland Farmington Ferris, Dwight D., 33 W. 9th St. Clarke, Robert J., 23290 Farmington Rd. Johnson, Sidney H., 17 W. 10th St. Derbabian, Edward, 7365 Orchard Lake Rd. Maihofer, Moore & DeLong, 303 Peoples State Bank Shamie, George R., Jr., 22510 Orchard Lake Rd. Bldg. Firm List of Members 49

MICHIGAN (Continued)

Huntington Woods Muskegon Atlas & Draznin, 12800 W. Ten Mile Rd. Daniels, George S., 3845 Highgate Rd. Kreekum, Albert, 12739 W. Lincoln Ave. Maihofer, Moore & DeLong, 312 Hackley Union Patent, Joseph L., 25426 Wareham Dr. Bank Bldg. Randall, Alfred L. 10714 Lincoln Dr. Minshull & Tuori. 1770 6th St. Shapiro and Shapiro, 26789 Woodward O’Toole and Jacobi, 404 Liberty Life Bldg. Scudder, Lawrence & Co., 806 Hackley Union Bldg Iron Mountain Fleury, Singler & Cybulski, Khoury Bldg. Niles Lybrand, Ross Bros. & Montgomery, 205 Masonic Ironwood Temple Bldg. Ernst & Ernst, 301 N. Suffolk St. Rohleder & Suabedissen, 22 N. 4th Jackson Oak Park Bennett, F. Douglass, 308 Dwight Bldg. Bednowitz, Jack, 21715 Stratford Court (37) Bond & Company, 1407 City Bank Bldg. Glassman, Seymour, 10000 Rosewood Ct. (37) Campbell, A. J. & Company, 700 Reynolds Bldg. Hammond, George P., 15000 Oak Park Blvd. Gutekunst, Donald M., 1102 National Tower Bldg. Naftaly, Walter R., 22161 Stratford (37) Hall, Kenneth F. & Co., 903 Reynolds Bldg. Sekton, Edward C., 21621 Sussex Ave. (37) Markowski, K. LaVerne, 245 W. Michigan Ave. Thirman, Marcel, 22101 Harding (37) McCoy, Harry J., 1702 Francis St. Young, Skutt & Breitenwischer, 714 W. Michigan Ave. Owosso Donehoo, William P., 219 Miner Bldg. Kalamazoo Eplee, Gerald S., 314 Michigan Bldg. Paw Paw Ernst & Ernst, 1115 American National Bank Bldg. Bolinger, Donald H., 106 Professional Bldg. (4) Freebury & Siegfried, 1703 Portage St. Petoskey Goodman, Willard, 806 American National Bank Bldg. Grubka, John, P.O. Box 1013 Dinwiddie & Kandt, 6 Pennsylvania Plaza Scudder, Lawrence & Co., 1207 American National Peterson, L. T., 1423 Bayview Rd. Bank Bldg. (4) Sidnam & Lyle, 320 S. Westnedge Ave. Pigeon Trapp, Philip A., 507 Kalamazoo Bldg. Leppien, Karl & Associate, 108 Caseville Rd. Lansing Pleasant Ridge Bernstein, Bernstein & Wile, Bank of Lansing Bldg. Berger & Wild, 23810 Woodward Ave. Burgess, Raymond W., 810 Prudden Bldg. (16) Ernst & Ernst, 507 Bank of Lansing Bldg. (16) Plymouth Garlock, R. Wayne, 810 Prudden Bldg. (16) Amick, J. H., 905 Penniman Ave. Goetz & McCampbell, 516 N. Washington Ave. Post, Smythe, Lutz & Ziel, 865 S. Main St. Harris, Reames & Ambrose, Michigan National Tower Sutherland & Robson, 1095 S. Main St. (2) Hepfer, Lyle D. & Company, 602 N. Washington Ave. (30) Pontiac Howland, Harold J., 1034 N. Washington Ave. (6) Jenkins and Eshman, 801 Pontiac State Bank Bldg Knostman, Kenneth B., 735 W. Allegan St. (33) (15) Miller, Bailey & Company, 1708 Michigan National Lohff and Noble, 43½ N. Saginaw St. (15) Tower (8) Richardson and McCartney, 722 W. Saginaw (15) Port Huron Smith & Huyck, 1804 W. Saginaw St. (15) Zimmerman, R. W., 1022 E. Michigan Ave. (12) Ernst & Ernst, 416 Peoples Savings Bank Bldg. Reibel, Karl, 1719 Military St. Stewart, John L., Jr., P.O. Box 365 Livonia White, Thomas E., 919 Lapeer Ave. Scudder, Lawrence & Co., 32900 Five. Mile Rd. Whybrew, Chas. E., 216 Sturmer Bldg. Weir, Orville H., Jr., 30499 Plymouth Rd. Zerull, Jack M., 9511 Hartel Ave. River Rouge Whitehead, William G., 10488 W. Jefferson Ave. (18) Madison Heights Grant, Edmund A., P.O. Box 172 Rochester Allen, Thurley E., 127 W. University Dr. Marlette Murray, Robert F. and Company, 2998 Fenner Roseville Lenhardt, Leroy, 26205 Gratiot Ave. McCarter, Robert J., 25738 Hayes Marquette Sanderson, Jeanette, 27777 Gratiot Ave. Ellingsen, Richard N., Union National Bank Bldg. Ernst & Ernst, 211 N. Front St. Royal Oak Scudder, Lawrence & Co., 109 N. Front St. Eberle, Elmer A., 3200 N. Main Hinz, Walter E., 1204 N. Woodward Melvindale Johnson, John W., Jr., 209 Washington Square Bldg. Karas, John P., 17011 Raupp Rd. (17) Pike, M. Fred, 1601 E. Eleven Mile Rd. Schmaltz & Reinhardt, 2606 N. Woodward Ave. Schreidell, Howard, 1220 S. Woodward Ave. Midland Osburn & Goodnight, 400 Dartmouth Dr. Saginaw Appold, Mast and Greenwood, 908 Court St. Monroe Bryant and Foulds, 822 S. Hamilton St. Carlson, Ernest R., 132 S. Washington Ave. Richwine, Newton & Carlton, 9 S. Monroe St. Cook & Zeros, 716 N. Michigan Ave. Ernst & Ernst, 606 Second National Bank Bldg. Mt. Clemens LaBreck, Jack A., Jr., 822 S. Hamilton Buss, Quinton G., 217 Mt. Clemens Savings Bank Price Waterhouse & Co., 404 Second National Bank Bldg. Bldg. Carabell, Keith A., 73 Cass Ave. Robins & Creed, 606 Bearinger Bldg. McCafferty, E. F. & Co., Monitor-Leader Bldg. Schleimer, Shirley B., 1809 McArthur St. Schneider, Shirley V., 3820 Midland Rd. Schoonover, Arthur D., 1723 N. Michigan Ave. (1) Mt. Pleasant Timm and Robson, 1226 N. Michigan Ave. Nettell, Ronald J., 135 E. Broadway Wagar, Lunt & Oehring, Second National Bank Bldg. Skeats, Arthur E., Box 347 Whaley, James E., 2324 Willard Sullivan & Page, Hersee Bldg. Yeo & Yeo, 606 First Savings & Loan Bldg. 50 American Institute of Certified Public Accountants

MICHIGAN (Continued)

St. Clair Shores Three Oaks Barnett. William G., 22315 Erben Dr. Sheldon, Frank C., 202 Paw Paw

St. Johns Traverse City Watson, Charles E., 210 N. Clinton Ave Minshull, Tuori & Devlin, 416 E. Front St. Oliver & Pope, 409 E. 8th St. St. Joseph Walker and Russell, 408 State Bank Bldg. Costerisan and Coon, 419 State St. Kovtan and Ristau, 612 Elm St. Warren Shulec, Jerome D., 22931 Allen Ct. Grzywacz, Thomas J., 24925 Mound Rd. • St. Louis Steinhauser, Clarence J., 32495 Greenbriar Lane Yeo & Yeo, 712 Michigan Ave. Wayne Sault Ste. Marie Allen, Harold F., 1641 Ackley Ernst & Ernst, 400 Central Savings Bank Bldg. Post, Smythe, Lutz and Ziel, 35612 Main St. Sutherland & Robson, 34624 Sims Ave. Southfield Broccoli, Joseph A., 27380 W. Nine Mile Rd. Wyandotte Cole, Richard B., 17220 W. Eight Mile Rd. Hungerford, Cooper, Luxon & Co., 2938 Biddle Ave. Davis, Marshall, 17220 W. Eight Mile Rd. Shuttie & Floersch, 2913 Biddle Ave. Gellatly, Ray E., 22485 Fairway Dr. Pohl, John B., 17500 W. Eight Mile Rd. Rosenbloom & Rosenbloom, Northland Ctr. Ypsilanti Curtis, Bailey and Sposito, 109 S. Huron St. Sturgis Gregg and Velker, 213 W. Michigan Ave. Baird, Josef A., 223½ W. Chicago Rd. Post, Smythe, Lutz and Ziel, 710 W. Michigan Ave. Ryan, Maurice J., Masonic Bldg. Wright, James W., 104 S. Huron St.

MINNESOTA

Aitkin Grover Beyreuther, Paul H., 223 Minnesota Ave., N. Pedrizetti, Grover & Lockhart, 311 Sellwood Bldg.

Albert Lea Hopkins Cooper, Bertram, Hyde Bldg. Flesher, Herbert J. & Co., 1020 Excelsior Ave., W. Austin Hutchinson Bowlby, Orrin D. and Company, 210 First National Bank Bldg. Anderson, Richard G., Citizens Bank Bldg. Tollefson, L. Clark, P.O. Box 138 Mankato Buffalo Montag, William B., 324½ S. 2nd St. Grays, Arnold D., Skelly Bldg. Peterson, Russell T., 124½ E. Jackson St.

Crookston Marshall Holcomb, Boyd D., 105 S. Main St. Knudson & Co., 201 N. Broadway Gold and Carlson, 239 W. Main

Detroit Lakes Minneapolis Mason & Co., 302 Langford St. Allen, R. H., 310 2nd Ave., N. (1) Altman, H. L., 2007 First National Bank Bldg. (2) Andersen, Arthur & Co., 920 Northwestern Bank Bldg. Duluth (2) Anderson, Robert C., 418-20 Bradley Bldg. (2) Anderson, Roy E., 5845 12th Ave., S. (17) Avery & Seastead, 417 First American National Bank Apple & Apple, 607 Produce Bank Bldg. (3) Bldg. (2) Asmus, Glen H., 3400 Coolidge St., N.E. (18) Graving & Honigman, 604 Lonsdale Bldg. (2) Austin & Co., 7711 6th Ave., N. Johnson, Earl & Company, 706 Alworth Bldg. (2) Bachman, Theodore, 3822 W. Broadway (22) Pedrizetti, Grover & Lockhart, 311 Sellwood Bldg. (2) Bedford and Osberg, 5031 France Ave., S. (10) Rauschenfels, Walter H., 435 First American National Bird, Edwin G., 7909 Southtown Ctr. (31) Bank Bldg. (2) Blumenson, M. J., 723 Plymouth Bldg. (2) Stillman and Oase, 510 Lonsdale Bldg. (2) Boulay, Anderson, Waldo & Co., 600 Prudential Bldg. Wirtanen and Carlson, 817 Torrey Bldg. (2) (16) Breitman & Orenstein, 1230 Builders Exchange Bldg. (26) Edina Brockway, Bergeron, Booth & Co., 3033 Excelsior Blvd. (16) Tambert, J. W., 5109 Tifton Dr. (24) Broeker & Hendrickson, 1060 Northwestern Bank Bldg. (2) Fairmont Brucciani, Fred L., 212 Nic-O-Lake Bldg. (8) Challman, Roger W., 8212 14th Ave., S. (20) Hines, Lyle W„ 10616 W. 1st St. Cummings, Wm. Donald, 5810 Nicollet Ave. (19) Linton and Paulus, Box 791 Darby, Justin E., 13404 Windyhill Rd. (26) Dolan, Riddiford & Co., 465 Pillsbury Bldg. (2) Drotzmann, Olson & Co., 7514 Oliver Ave., S. (23) Faribault Eng, Berg & Johnson, 1926 Nicollet Ave. (3) Dolan, Riddiford & Co., 328A Central Ave. Ernst & Ernst, 2222 First National Bank Bldg. (2) Firm List of Members 51

MINNESOTA (Continued)

Minneapolis (Continued) Rochester Essene and Bonhiver, 10601 Olson Memorial Dr. (27) Field, Kuusisto and Froehlich, 1000 Currie Ave. (3) Fink, David M., 250 Builders Exchange Bldg. (2) Byers, Wobschall & Miller, 100 First Avenue Bldg. Fitzgerald, John P., 402 Wesley Temple Bldg. (3) Glatzmaier, Smith & Company, 211 Northwestern Fleet & Moody, 1345 1st Ave., S. (3) Bank Bldg. Flesher, Flesher & Flesher, 2801 Wayzata Blvd. (5) Manahan, Jerome M., 215 First National Bank Bldg Fountain, Weiher & Associates, Foshay Tower (2) Wobschall & Miller, 100 First Avenue Bldg. Frazer and Torbet, 400 Minnesota Federal Bldg. (2) Gaasedelen, F. W., 1620 Rand Tower (2) Garfin, Launer, Newman, Peller & Salloway, 710 St. Cloud Builders Exchange Bldg. (2) Cote, Donald E., 400 E. St. Germain St. Glickman, Howard and Isenberg, 601 Prudential Bldg. McMahon, E. J., 21 Courthouse Sq. (16) Sexton, Hartmann & Co., 1400 St. Germain St. Goldberg, Pascha M., 304 Title Insurance Bldg. (1) Slaney, Reginald H., 809½ St. Germain St. Graves, Richard W., 609 Produce Bank Bldg. (3) Greguson, Alfred, 1662 Northwestern Bank Bldg. (2) Gronvall, Arnold E., 838 Northwestern Bank Bldg. (2) St. Paul Hallin, Lufi & Revord, 365 Pillsbury Bldg., Northstar Anderson & Seiberlich, 403 Degree of Honor Bldg. Ctr. (1) Hansen, George M. Company, 5501 Excelsior Blvd. Broeker & Hendrickson, W-1681 First National Bank (16) Bldg. (1) Harris & Raskin, 1140 Rand Tower (2) Calmenson, Abramson & Co., 450 Endicott on Fourth Haskins & Sells, Northwestern Bank Bldg. (2) Bldg. (1) Hayes, Samuel H., 1801 Nicollet Ave. (3) Carlson, John M., 296 Griggs-Midway Bldg. (4) Heurung, Robert H., 4716 42nd Ave., N. (22) Costello, Tuckner & McCarthy, W-1666 First National Hoffmann, J. B., 6402 Bass Lake Rd. (28) Bank Bldg. (1) Holloway-Knutson & Bowers, 400 Foshay Tower (2) D’Amalfi, Gino T., 903 Pioneer Bldg. (1) Holm & Company, 3410 University Ave., S.E. (14) Divine, Arnold, 916 New York Bldg. (1) Homing, James F., 3881 W. Broadway (22) Engelhart, Robert G. & Co., 550 S. Snelling (16) Horwath & Horwath, 512 Nicollet Ave. (1) Ernst & Ernst, W-2490 First National Bank Bldg. (1) Hyre, Flesher and Company, 111 E. Franklin Ave. (4) Hawke, Donald R., 721 New York Bldg. (1) Kapetanis, George N., 2529 Nicollet Ave. (4) Jacobson, Jentzsch, Severson & Jones, 663 N. Snelling Langbein, Paul F., 324 Midland Bank Bldg. (1) Ave. (4) Larson, Allen, Weishair & Co., 5435 Excelsior Blvd. Johnson, Earl & Company, 405 New York Bldg. (1) (16) Larson, Raphael E., 2146 Marshall Ave. (4) Lehrman, Lehrman & Flom, 211 Produce Bank Bldg. Lethert, Henry M., 2139 Stanford Ave. (5) (3) Mattila, John H., 424 Endicott-on-Fourth Bldg. (1) Lonegren, Brackett, Helleloid & Seipel, 83 S. 7th St Olsen, Thielen and Co., 1311 Pioneer Bldg. (1) (2) Pearson and Sands, 2387 University Ave. (14) Lubov, Joseph, 425 Plymouth Bldg. (3) Peat, Marwick, Mitchell & Co., W-1558 First Na­ Lundblad, Gordon N., 2018 W. 66th St. (23) tional Bank Bldg. (1) Lybrand, Ross Bros. & Montgomery, 2000 Rand Tower Sevenich & Company, 2388 University Ave. (14) (2) Stinchfield, Robert P., W-2695 First National Bank Martin, Jaffe & Ryan, 402 Plymouth Bldg. (2) Bldg. (1) Mersky & Grossman, 500 Midland Bank Bldg. (2) Staffer, Maurice W., 483 Endicott Bldg. (1) Newell, John B., 127B Wesley Temple Bldg. (3) Taylor, McCaskill & Co., 1212 Pioneer Bldg. (1) Nicholson, Edward C., 1087 Northwestern Bank Bldg Tenney, Quentin E., 1809 Eleanor (16) (2) Touche, Ross, Bailey & Smart, 315 Degree of Honor O’Keefe, John R., 2107 First National Bank Bldg. (2) Bldg. (1) Olson & Hill, 1412 Foshay Tower (2) Wiener, Vierling & Karasov, 212 Minnesota Bldg. (1) Olson, Nelson & Company, 2524 Hennepin Ave. (5) Wight, Fred C„ W-1191 First National Bank, Bldg. Peat, Marwick, Mitchell & Co., 1120 Northwestern (1) Bank Bldg. (2) Wilkerson, Guthmann & Johnson, W-1181 First Na­ Pederson, Armond J., 3315 North Hwy. 100 (22) tional Bank Bldg. (1) Peisch and Peisch, 550 Baker Bldg. (2) Wolkoff, Effress & Company, Minnesota Bldg. (1) Peterson, Scott & Co., WCCO Bldg. (2) Peterzen, L. D., 1016 Northwestern Bank Bldg. (2) Price Waterhouse & Co., First National Bank Bldg. (2) Shakopee Sand, Sidney T., 203 Foshay Tower (2) Jaspers, Jerome, 206 Scott St. Sandahl, Harold E., 1750 Hennepin Ave. (3) Schuelein, Oscar J., 307 Northwestern Federal Bldg, (3) Schulman, Walter R., 443 Plymouth Bldg. (2) Stillwater Segal and Sudit, Plymouth Bldg. (3) Kreimer & Eichten, 126 S. 2nd St. Shefner, Joseph, 854 Midland Bank Bldg. (1) Tenney, Quentin E., 1016 Northwestern Bank Bldg. (2) Stark, Theodore & Company, 530 Midland Bank Bldg. Thief River Falls (1) Holcomb, Boyd D., 124 LaBree Ave., N. Strand and Roe, 6301 Wayzata Blvd. (16) Matheson, Homer & Co., Northern State Bank Bldg. Strandskov, Folmer, 739 Johnson St., N.E. (18) Touche, Ross, Bailey & Smart, 1840 Rand Tower (2) Twite, Ralph E., 981 Northwestern Bank Bldg. (2) Virginia Upcraft, Robert L., 412 National Bldg. (2) Westling, A. Edward, 2515 Nicollet Ave. (4) Nordling & Teller, 108 5th Ave., S. Wolkoff, Effress & Company, Title Insurance Bldg. (1) Wood, James T., 9 W. 26th St. (4) Young, Arthur & Company, 1500 First National Bank Wayzata Bldg. (2) Kratt, Robert A., Navarre Sta. Somekawa, Carl K., 1400 E. Wayzata Blvd.

Moorhead White Bear Lake Tollefson. D., Box 662 Cartwright, Myron R., 529 Lake Ave., Birchwood (10)

Mound Willmar Woolley, Lee P., Rt. 4, Box 766 Latham & Norby, 323 W. 4th St.

Worthington Owasonna Costello, Tuckner, McCarthy and Co., 609 10th St Cooper, Bertram, 108 W. Broadway Windschill, E. J., 325 11th St. 52 American Institute of Certified Public Accountants

MISSISSIPPI Amory Houston Lilly, Nail and McKinney, P.O. Box 64 Craig, T. Harold, Houston State Bank Bldg. Belzoni Jackson Bridges, James T., 45 Church St. Barnett, Ray Company, 360 E. Fortification St. (2) Boleware, Harold D., 1717 Deposit Guaranty Bank Biloxi Bldg. Moore and Powell, 231 Main St. Cocke, J. W., 1339 Deposit Guaranty Bank Bldg. (1) Piltz, Simms & Co., 214 Lameuse St. Ernst & Ernst, 500 Milner Bldg. Rasor, Charles Edgar, 200 Lameuse St. Gonzales & Gonzales, 411 Lamar Life Bldg. (1) Wyatt, William F., P.O. Box 473 Hagaman, Frank H., First Federal Bldg. (5) Howell, Wilmer Hudson, 402 Barnett Bldg. (1) Booneville Howie & Gallagher, 301 Barnett Bldg. (1) Chism & Jones, P.O. Box 112 Hurst, Harry E., 1821 Deposit Guaranty Bank Bldg. James, Harold, 702 Milner Bldg. Brandon Jorgensen, Paul N., P.O. Box 2111 Howard, Wayne D., P.O. Box 217 Miazza, DeMiller & Word, 310-14 Plaza Bldg. (5) Morgan, John W., 682 First National Bank Bldg. (1) Brookhaven Parker, Robert R., 3611 Kings Hwy. Peat, Marwick, Mitchell & Co., 1300 First National Rudman, Jerry T., Professional Bldg. Bank Bldg. (5) Pitts, Doug & Company, 619 Plaza Bldg. (5) Byhalia Rhymes and Nooe, P.O. Box 4924 (6) Curbo, Lawrence W., P.O. Box 133 Rosen, Derald S., Milner Bldg. (1) Ross, Alford & Metcalfe, P.O. Box 2164 (5) Canton Salvo, Denny & Company, 265 Morgan Bldg. (6) Sloan, Gipson & Associates, P.O. Box 484 Cook and Butchart, 118 E. Peace St. Sparrow, Milton F., P.O. Box 9841 Ross, Alford and Metcalfe, P.O. Box 394 Stephens, R. K., 2715 N. State St. (6) Tann, Thomas M., 702 Milner Bldg. Clarksdale Taylor, Powell, Wilson and Hartford, P.O. Box 2103 Corley, Harding, 311 Bobo Insurance Bldg. (5) Ellis & Hirsberg, McWilliams Bldg. Williams, Nader & Matthews, 226 N. President St. (5) Maddox, Milton H., 148 Delta Ave. Kosciusko Cleveland Rea, Shaw, Giffin & Stuart, Morgan & Lindsey Bldg. Boswell, William S., 220 North St. Laurel Columbia Block, F. J. & Company, First National Bank Bldg. Emerson & Emerson, WFFF Bldg. Boutwell, C. Everette, 326½ N. Magnolia St. Yelverton, I. N., P.O. Box 225 Holt, Herbert I., Wallace Bldg. O’Neil, Jimmie M., 515 Fifth Ave. Columbus Smith, N. C., Jr., 318 W. 5th St. Kerby, Mike, Jr., 412 Main St. Lott, T. E. and Company, 400 McGahey Bldg Lucedale Schweizer & Thomas, 114 5th St., S. Bradley, Horace A., Manilla St. Corinth McComb Minor and Moore, 405 Fillmore St. Emerson & Emerson, Mechanics State Bank Bldg Faust, N. M., 223 3rd St. Eupora Meridian Watkins and Ward, Main St. Crampton, Edward H., 329 Lamar Bldg. Crook & Emerson, Dixie Towers Forest Donovan, Ready & Company, 629 25th Ave. Garrett & Vaughan, P.O. Box 3145 Gipson & Price Kahlmus & Hodge, 402 Citizens National Bank Bldg. Lamar, E. Howard, Broadmoor Mart Greenville McDonald, R. F., Southern Bldg. Carroll, W. H., P.O. Box 5397 Rea, Shaw, Giffin & Stuart, Pigford Bldg. Foresman, Mrs. Frank, 239 Washington Ave. Haxton & Tarver, 315 Weinberg Bldg. Natchez Moody & Clarke, May Bldg. Jones, John M„ 404 Main St. Robertson, L. D., Highway 82, E. Plitt, Milton P., City Bank Bldg. Simmons, Silas M. & Company, Fry Bldg. Greenwood Turpin, Howard L., 416 Main St. Neely, Fred T. & Co., 221 W. Market New Albany Orsborn & Sutphen, 208 George St. Taylor, Powell, Wilson and Hartford, Ray Bldg. Chism & Jones, 304 Main St. Walker, Middleton, Wingate & Tucker, P.O. Box 937 Oxford Grenada Criss & Criss, 120116 Jackson Ave. Criss & Criss, 35 First St. Theisman, William B., Jr., 201-02 Grenada Bank Bldg. Pascagoula Cox, John W., Moss Point Bank Bldg. Gulfport McGee, Cecil C., 352 Watts Ave. Evans, A. L. & Company, Hancock Bank Bldg. Philadelphia McDonald, C. A., 2211 15th St. Sloan, Gipson and Associates, 424 Center Ave. Hattiesburg Pontotoc Emerson & Emerson, 606 W. Pine Page, Charles L., P.O. Box 68 Maxey, W. J., 331 Park Ave. Slay, Herbert, Sr., 1200 Hardy St. Tupelo Smith, Burke & Sumner, 308 First Federal Bldg. Breland, Billy H., 622½ W. Main St. Yelverton, Darrell, 204 Geiger Bldg. Land, Jeff P., 1 Leake & Savery Bldg. Lilly, Nail and McKinney, 546 W. Main Hollandale Sheffield, William A., 522 W. Main St. Moody and Clarke, P.O. Box 206 Winkler, M. M. & Associates, 210 Jefferson Firm List of Members 53

MISSISSIPPI (Continued)

Vicksburg West Point Boolos, Leo, Jr., P.O. Box 863 Dukeminier, George G., Douglas Bldg. Buckner & Buckner, 1205 Monroe St. Watkins and Ward, P.O. Box 243 Halpin, John F., Merchants Bank Bldg. Pond, J. D., Auditing Co., First National Bank Bldg. Yazoo City Raworth, William M., 303 Merchants Bank Bldg. Williamson, R. C., P.O. Box 691 Winkler, M. M. & Associates, 117 E. Jefferson St.

MISSOURI

Bethany Farmington Ray, Owen Buford, 1104 S. 15th St. Rothaus, Bartels, Earley & Company, Farmers Bank Bldg. Boonville Florissant Darby, Paul Holland, 229 Main St. Naylor, George T., 255 St. Catherine St. Malone, Charles P., 512 Spring St. Glendale Brentwood Luft, Clarence Henri, 815 Brownell Ave. (22) Gordon, Maurice, 302 Brentwood Bank Bldg. (17) Grandview Garrison, Robert M., Grandview Bank Bldg. Cape Girardeau Hearnes & Hendrix, 516 Broadway Hannibal Hoche and Barklage, 101 N. Kingshighway _ Rothaus. Bartels, Earley & Company, 2103 Themis Holliday, Adair B., 3202 Pleasant St. Schott, Wm. R. & Company, 1111 N. Kingshighway Wade-Stables & Co., 318 Broadway Harrisonville Carthage Coke, John B., 115A S. Lexington Campbell, Paul C. & Co., 221 W. 4th St. Myers, Scarbrough & Baker, 204 S. Garrison Higginsville Stosberg, Davis & Musgrave, 1919 Main St. Caruthersville Bracey, I. D., 407 Walker Independence Allen, Amos E., 217 W. Alton Ave. Bland, Christenson & Company, 501 W. Lexington Charleston Brown, Floyd R., Jr., 122 S. Main St. Hearnes & Hendrix, Ragsdale Bldg. Julian, Virgil A., Jr., 1726 Arlington Sanders, Maurice G., 304 W. Walnut Chesterfield Jefferson City Brown, William R., Rt. 2, Box 376A Wolf, Ernest, 403 Mulberry St.

Chillicothe Joplin Harden, Cummins & Moss, Citizens National Bldg. Baird, Kurtz & Dobson, 215 First National Bldg. Cusack, Thos., Co., 210 Miner’s Bank Bldg. Myers, Scarbrough and Baker, Connor Hotel Bldg. Clayton Robertson and Muskrat, 521 Wall St. Barken, Schmitt & Co., 25 S. Bemiston Ave. (5) Barnwell, Lloyd K., 8007 Clayton Rd. (17) Kansas City Boka, J. Harry, 950 Francis Pl. (5) Brown, David E., 29 N. Meramec Ave. (5) Abel, Roland, 922 Walnut St. (6) Cekovsky, A. B., 34 N. Brentwood Blvd. (5) Andersen, Arthur & Co., 21 W. 10th St. (5) Cohen, Kamil & Co., 7730 Carondelet (24) Armstrong, A. C., 1516 Commerce Bldg. (6) Eder, Weltman and Company, 7912 Bonhomme (5) Armstrong & Armstrong, Board of Trade Bldg. (5) Engmann, Robert F., 7730 Carondelet Ave. (5) Baird, Kurtz & Dobson, 1100 City National Bank Franklin, Robert M., 8000 Bonhomme (5) Bldg. (6) Gable, Rowan J., 7 N. Brentwood (5) Block, Joseph A., 1307 Commerce Bldg. (6) Huggins, Don W., 950 Francis Pl. (5) Bredine, T. M., 1516 Commerce Trust Bldg. (6) Koslow, Dan B., 225 S. Meramec Ave. (5) Britten, E. J., 818 12th & Walnut Bldg. (6) Larson, Alfon W., 25 S. Bemiston (5) Butler, James G., 916 Walnut Street Bldg. (6) Librach, Bernard, 7730 Carondelet Ave. (5) Carlson, Adolph Harry, 5543 Woodland Ave. (10) Malevan, Jerome J., 111 S. Meramec Ave. (5) Carroll, Robert L., 7546 Troost Ave. Moll, Blum, Rones & Co., 101 S. Meramec (5) Christie, Lloyd T., 6 W. 10th St. (5) Moss, Eugene J., 34 N. Brentwood Blvd. (5) Craven, Dale P., 903 McGee (6) Paradoski, Vogt & Company, 7 N. Brentwood Blvd. Crockett, J. D. M. & Co., 3611 Main St. (11) (5) Cuneo, Fried, Lawson and Shay, 318 E. 10th St. (6) Plunkert, John T., 111 S. Meramec (5) Cusack, Paul P. & Co., 17 W. 11th St. (5) Rosenbaum, Max, 34 N. Brentwood Blvd. (5) DesMarteau, Clifford J., 7923 State Line (14) Rothweiler, William Judge, 111 S. Bemiston (5) Eisenman, Ben G., 300 Victor Bldg. Scallet, Frank S., 225 S. Meramec Ave. (5) Ernst & Ernst, 600 Lillis Bldg. (6) Schneider, Oliver W., 111 S. Meramec Ave. (5) Fairhurst, Warrington & Company, 406 W. 34th St. Sertl, Wm. J., Meramec Bldg. (5) (11) Silberman, Harry M., 101 S. Meramec (5) Flora, I. B., 950 Home Savings Bldg. (6) Stone & Carlie, 7912 Bonhomme Ave. (5) Fox, Elmer & Company, 1006 Grand Ave. (6) Franke, C. Michael, 408 E. 11th St. (6) Fraser, Edward, 1028 Scarritt Bldg. (6) Columbia Gautreaux, Wallace K., 1034 Scarritt Bldg. (6) Griffin, M. L., 1221 Baltimore (5) Ellis, Claude C., 408 Manor Dr. Gronniger, William C., 510 E. 41st Terr., N. (16) Williams, Keepers, Oliver & Payne, 16 N. 9th St. Haith, Weinstein & Rose, 320 E. 10th St. (6) Hartley, Hugh P., 440 Board of Trade Bldg. (5) Haskins & Sells, Traders National Bank Bldg. (6) Dexter Hodson, Raymer D., 1308 Commerce Trust Bldg. (6) Boardman, Harold and Company, 1 E. Stoddard St. Horwath & Horwath, 744 Lathrop Bldg. (6) 54 American Institute of Certified Public Accountants

MISSOURI (Continued)

Kansas City (Continued) Neosho Hull, Anderson & Kuehn, 623 Argyle Bldg. (6) Fillingham, Ira W., 213 E. Main Jackson, George P., 804 Commerce Bldg. Robertson and Muskrat, 811 Neosho Blvd. John, Leroy, Board of Trade Bldg. (5) Johnson and Fleet, 338 Board of Trade Bldg. (5) Jones, Dale W., 20 W. 9th St. Bldg. (5) Normandy Kurtz, John ,L„ 626-630 Law Bldg. (6) Murphy, James G., 7500 Natural Bridge (21) Lipoff, Sharlip & Co.. 234 Lathrop Bldg. (6) Trautman, Fred K., 7316A Florissant Rd. (21) Magazine & Lerner, 2 W. 40th St. (11) Mayer, White & Hoffman, 2303 Grand Ave. (8) Mazon, Sam, 1627 Main St. (8) North Kansas City McDonald, Napshin & Shedd, 702 Commercial Na­ McDivitt, Baker & Thomas, 310½ Armour Rd. (16) tional Bank Bldg. (1) McManus, James J., 1212 Commerce Trust Bldg. (6) Poplar Bluff McManus, J. Y., 950 Home Savings Bldg. (6) McPhail and Dettenwanger, 501 Columbia Bank Bldg. Albers, David W., 209 Pine Blvd. Cox, Spitzmiller, Sisk and Company, State Bank Bldg. Minteer, Robert P., 207 W. 31st St. (8) Kraft, Miles & Tatum, McCarthy Bldg. Moriarty, Gabriel and Roehrig, 500 Temple Bldg. (6) Norden, Fred W., 111B S. Main St. Morris, T. La Rue, 404 W. 58th St. (13) NoU, Wm. A. & Co., 20 W. 9th St. Raytown Nussbaum, Louis, 307 W. 14th St. (5) Overfelt, Charles R., 8316 Lee Blvd. (13) Chandler, Kenneth W., 9010 E. 50 Hwy. (33) Peat, Marwick, Mitchell & Co., 1325 Commerce Bldg. (6) St. Joseph Pesmen, William & Company, 1112 Commerce Trust Bldg. (6) Gasper and Taylor, 310 Corby Bldg. Pichetti, Charles, 500 Temple Bldg. (6) Juda, Eugene S., Jr., 304 American National Bank Price Waterhouse & Co., 922 Walnut St. (6) Bldg. Rashbaum, Meyer, 300 Victor Bldg. (5) Larson, Morriss & Co., 1020 Faraon St. Reno, L. Dean, 2510 Vivion Rd. (18) Sanders, Earle E., 608 Corby Bldg. Richardson, Aubrey E., 608 Bryant Bldg. (6) Smith, Donald J., 309 American National Bank Bldg. Rosenbaum, Abe, 210 W. 8th St. Speer, Ketter & Co., 1212 Faraon St. Ross and Ross, Robert Gillham Rd. at 27th St. (8) Rotman, Max J., 1006 Grand (6) St. Louis Roven and Bold, 3236 Gillham Plaza (9) Schaumburg, Donald B. & Associates, 424 Nichols Adams, C. B. & Co., 411 N. 7th St. (1) Rd. (12) Ahrens, Anthony H., 818 Olive St. (1) Schmidt, W. G., 7333 Broadway (14) Allen, John Edw. F., 3541 Giles Ave. (16) Sernes, Chandler, Schupp & Connealy, 915 Walnut Andersen, Arthur & Co., 1700 Railway Exchange Bldg. St. (6) Sheffield, Virgil R., 2201 McGee (8) Asbury, Robert H., 3709 Keokuk (16) Slobosky, .Philip, 328 Tenth & Main Bldg. (5) Aselage, Meek & Company, 9010 St. Charles Rd. (14) Smith and Harder, 1004 Baltimore Ave. (5) Auslander, Melroy S., 8230 Forsyth Blvd. (5) Smith, Joseph L., 1207 Commerce Trust Bldg. (6) Bell, A. E., 7827 Olive Blvd. (30) Stauffer, John G., 3527 Broadway (11) Benner, English, Maher & Company, 812 Olive St. Steinke. Leroy A., 2730 S. Mall, Antioch Ctr. (19) (1) Teel, Francis E., 1012 Baltimore (5) Benson, C. K. & Co., 711 St. Charles St. (1) Tenny, Theodore C., 706 Commerce Bldg. (6) Bick, Rhea & Schulte, 727 Lemay Ferry Rd. (25) Tivin, Leo, 12th & Walnut St. Bldg. (6) Bohl & Deeken, 915 Olive St. (1) Torbert, Robert W., 15 W. 10th St. (5) Bohlmann, Harold C. W., 4401 Hampton Ave. (9) Touche, Ross, Bailey & Smart, 106 W. 14th St. (5) Boyd, Franz & Co., 1221 Locust St. (3) Welsch, Henry W. & Co., 306 E. 12th St. (6) Breschell, Alexander M„ 8000 Bonhomme (5) Welter, E. H., 518 Professional Bldg. (6) Brown, Sol. S., 418 Olive St. (2) Williams, Robert Keck, 321 Lathrop Bldg. (6) Brusselback, Harry J. & Co., 7 N. Brentwood Blvd Wolkow, Levy & Crosby, 338 Lathrop Bldg. (6) (5) Wright, E. M„ 1024 Locust St. (6) Burlingame & Company, 411 N. 7th St. (1) Wright, Francis A. & Company, 500 Grand Avenue Clark, Ernest, 5616 Pershing Ave. (12) Bank Bldg. (8) Cohen, Sidney S. & Co., 911 Locust St. (1) Young, Arthur & Company, 114 W. 11th St. (5) Conner, Ash & Company, 1221 Locust St. (3) Cook, A. Donald, 50 S. Central Ave. (5) Cook, Eugene E., 9854 Lawnview Dr. (36) Kennett Coombes, Burleigh L., Jr., 8135 Forsyth Blvd. (5) Kraft, Miles & Tatum, Lee Shelton Bldg. Crume, Wm. A., 111 Church St. (35) Smith, Joseph L., 108 Shelton Bldg. Curry, Ralph F., 5875 Delmar Blvd. (12) Diggs & Anders, 815 Ambassador Bldg. (1) Lebanon Doetsch, O. H., 1102 Bellerive Blvd. (11) Ehlers & Beckmeyer, 7 N. 7th St. (1) Mumford, J. Arthur, First National Bank Bldg. Eiswirth, George P., 408 Pine St. (2) Epstein, Aftergut and Company, 2101 S. Brentwood Lemay Blvd. (17) Shults, John J., 4014 Fawn Circle (25) Ernst & Ernst, 1700 Boatmen’s Bank Bldg. (2) Ernst, Richard M., 721 Olive St. (1) Fienup, Raymond H., 559 N. Skinner Blvd. (30) Liberty Fox, Norman S., 721 Olive St. (8) Van Note, Earle L., 606 Ridgeway Dr. Fox & Placht, 611 Olive St. (1) Geiger, Roland, 818 Olive St. (1) Macon Gillies-Dwyer & Huber, 220 N. 4th St. (1) Goesman, Frances I., 314 N. Broadway (2) Harden, Cummins & Moss, 102 W. Bourke Grosser and Company, 314 N. Broadway (2) Halbe, Harrison H., 2710 Hampton Ave. (39) Maplewood Hardin & Mack, 9929 Manchester Rd. (22) Hardy, Kenneth B., Jr., 1590 Page Industrial Blvd Croghan, Robert E., 2512 Sutton Ave. (17) (32) Harvey & Wagener, 319 N. 4th St. (2) Marshall Haskins & Sells, Boatmen’s Bank Bldg. (2) Twilling, M. Arthur, 156 W. North St. Hausman, L. A., 4422 Morganford Rd. (16) Heckmann, Schopp & Co., 3615 Olive St. (8) Helm, W. A. & Co., 611 Olive St. (1) Maryville Hochschild, Bloom & Company, 7933 Clayton Rd. (17) Harden, Cummins & Moss, 109 E. Fourth Street Bldg. House, Harry M., 314 N. Broadway (2) Ingham and White, 6548 Clayton Rd. (17) Jackson and Kaufman, 589 Arcade Bldg. (1) Mexico Jay, Harry M. and Associates, 1015 Locust St. (1) Williams, Keepers, Oliver & Payne, 106A S. Jefferson Kahn, Ridenhour & Co., 4236 Lindell Blvd. (8) Kappes, Charles J., 3843 W. Pine Blvd. (8) Keller, Gus V. and Company, 706 Chestnut St. (1) Moberly Kerber, Eck & Braeckel, 1221 Locust St. (3) Harden, Cummins & Moss, 219½ W. Reed St Kessler & Chernitz, 722 Chestnut St. (1) Firm List of Members 55

MISSOURI (Continued)

St. Louis (Continued) Touche, Ross, Bailey & Smart, 1873 Railway Exchange Bldg. (1) Kleba, Philip W., 3606 Gravois Ave. (16) Vierheller, Chas. E., 916 Buder Bldg. (1) Kraft, Felix G. and Company, 2319 Hampton Ave. Vogel, Jerome W., 4225 Hampton Ave. (9) (10) Wagner, Bernard D., Sr., 321 Malone Dr. (29) Kriegshauser, Walter G. & Company, 418 Olive St. (2) Weber, Fred H„ 4401 Hampton (9) LaFrance, Walker, Jackley & Saville, 7 N. Brentwood Weindel, Joseph W., 4401 Hampton Ave. (9) Blvd. (5) Whitton, Tracy B., 915 Olive St. (1) Lafrentz, F. W. & Co., Paul Brown Bldg. (1) Williams, D. P. & Co., 506 Olive St. (1) Lees, Lawrence S., 1178 North and South Rd. (30) Windhorst, William F., 721 Olive St. (1) Leidesdorf, S. D. & Co., 1100 Continental Bldg. (8) Wolken, J. Bern., 7 N. 7th St. (1) Lennertson & Company, 214 S. Bemiston (5) Woodward, C. L., Jr., 2406 Sims (14) Levy, Henry S., 722 Chestnut St. (1) Young, Arthur & Company, Railway Exchange Bldg. Levy and Roodman, 722 Chestnut St. (1) (1) Lind, Edward L., 5731 Arthur Ave. (9) Zielinski & Wolff, 407 N. 8th St. (1) Linek, Francis M., 6136 Morganford Rd. (16) Lipsitz, Jack M., 915 Olive St. (1) St. Louis County Lister, Carlton L., 3606 Gravois Ave. (16) Litzau and Murphy, 5100 Oakland Ave. (10) Puster, Alvin A., 13419 Big Bend Rd., R.R. 13 (22) Lobrano, Robert M., 4386 Lindell Blvd. (8) Lordan and Handkins, 6614 Curtis Ave. (20) Sedalia Lunnemann, Henry J., 4607 Hampton Ave. (9) Lybrand, Ross Bros. & Montgomery, 411 N. 7th St. Finley, Robert M., 112½ W. 4th St. (1) Morgan, Arthur J., 2018 W. Main Mare and Company, 506 Olive St. (1) Stage, Sterling B. and Co., 1716 W. 9th St. Massie, Fudemberg and Goldberg, 1015 Locust St. (1) Wagner, Shirley W., 107½ W. 3rd McKeon, Francis J., Jr., Paul Brown Bldg. (1) Mercurio, J. K. L., 7217 Chamberlain (30) Shrewsbury 'Miller, Harry, 706 Chestnut St. (1) De Sham, Donald A., 7263 Lansdowne (19) Moegle, Vernon L., 3102 S. Grand (18) Morton, Morris, 721 Olive St. (1) Sikeston Mueller, Lewis A., 60,06 Ranchwood (23) Muller, John Edward, 1221 Ambassador Bldg. (1) Berry, Patmor & Day, 805 N. Main St. Napier, Milton F., 408 Olive St. (2) Bucher and McCann, 219 E. Malone Ave, Nelson, Kleberger & Company, 318 N. 8th St. (1) Ottenad, W. L., 4221 Lindell Blvd. (8) Springfield Peat, Marwick, Mitchell & Co., 901 Washington Ave. Baird, Kurtz & Dobson, 606 McDaniel Bldg. (1) Branstetter & Westermann, 838 Landers Bldg. Price Waterhouse & Co., 14 S. 4th St. (2) Cohen, Herbert R., Woodruff Bldg. Priebat, Ludwig M., 7046 Washington Ave. (30) Roper and Richardson, 605 Woodruff Bldg. Raskin, Melman and Raskin, 1015 Locust St. (1) Taylor, Roger H., 618 Woodruff Bldg. Rick and Shannahan, 201 S. Central (5) Wilson & Ellison, 815 Woodruff Bldg Rodway, George W. & Company, 16 S. Central Ave. (5) Trenton Rothaus, Bartels, Earley & Company, 117 N. Meramec Rothman, Charles, 8129 Delmar Blvd. (30) Pyatt, Julian D., 407 E. 9th St. Rubin, Brown & Gornstein, 7730 Carondelet Ave. (5) Saxer, August J., 509 Olive St. (1) Union Schaus, Harold Wm., 10315 Clayton Rd. (31) Young, Lee, 213 E. Main St. Scheiner and Giddan, 8015 Forsyth Blvd. (5) Scheller, Harold H„ 2725 Clifton Ave. (39) University City Schneider, Jerome D., 8129 Delmar Blvd. (30) Schoelch, Wesley C., 705 Olive St. (1) Rosen, Martin J., 110 Mona Dr. (30) Schuessler, L. Ray & Company, 705 Chestnut St. (1) Rosenfeld, David C., 8515 Delmar (24) Shechter, I. M., 705 Olive St. (1) Wolff, Eugene L., 8147 Delmar (30) Shelton and Von Cloedt, 721 Olive St. (1) Simon, Ralph W., 2311 Hampton (10) Warrensburg Smith, Robert L., Jr., 705 Olive St. (1) Stage, Sterling B. and Co., 107 E. Culton Smythe, John J., 818 Olive St. (1) Stein, A. Ernest, 721 Olive St. (1) Sterbenz, B. L. & Co., 722 Chestnut (1) Washington Stone, Jeff K. & Company, 721 Olive St. (1) Hochschild, Bloom & Company, 117 W. Main Struckmeyer-Zimmerman & Co., 307 Crestwood Bank Bldg. (26) Thompson, James C. & Co., Security Bldg. (2) Webb City Tiger, Fireside & Company, 705 Olive St. (1) Myers, Scarbrough and Baker, 112 N. Webb St

MONTANA

Big Sandy Butte Ophus, Alfred S. McCauley, Keith, 101 W. Granite St. Newland and Blinn, Medical Arts Bldg. Billings Prigge, Robert L., 43 E. Broadway St. Besinque & Hill, Medical Arts Bldg. Rowland, Thomas & Co., 14 W. Granite Bullis, Milton L., Hedden Bldg. Colberg, Wallin & Boorman, 404 Petroleum Bldg. Cosner and Wismeyer, 624 Security Bank Bldg. Columbia Falls Duffner, Gardner and Schillinger, 703 Midland Bank Elliott, Roger H., 805 Nucleus Ave. Bldg. Gerharz and Company, 809 Midland Bank Bldg. Gohsman, Donald C., 3203 3rd Ave., N. Cut Bank Good, W. Kenneth, Fratt Bldg. Janke and Smith, 3320 2nd Ave., N. Gunlikson, Richard D., Olsen Jones Bldg. Peat, Marwick, Mitchell & Co., 412 Medical Arts Bldg. Roush, Manis G., 217 Fratt Bldg. Dillon Rowland, Thomas & Co., 25 E. Glendale Bozeman Clark, Stiff and Kirchhoff, 22 S. Willson Ave. Kelly and Scott, Security Bank Bldg. Glasgow Larson & Ryden, Box 846 McMillan, L. Archie, First Nat’l Bank Bldg 56 American Institute of Certified Public Accountants

MONTANA (Continued)

Glendive Kalispell Cross & Rigg, cor. Valentine & Kendrick Jordahl, Henry O., Buffalo Block Ficek, Ulric P., First National Bank Bldg. Wilson, Douglas & Company, 300 Colorado St. Great Falls Artz & Clark, 510 1st Ave., N. Lewistown Baucus, William G., 505 Strain Bldg. Schell, F. F., 218 W. Main Dawson, Clarke M., 506 Strain Bldg. Wilson, Douglas & Company, 217 Bank-Electric Bldg. Finlay, Rentnan & Misfeldt, 802 First National Bank Bldg. Johnson, Harold A., Barber-Lydiard Bldg. Miles City Junkermier, Moran & Campanella, Ford Bldg. Lanouette & Hamilton, 609 First National Bank Bldg. Cole, Steve A., 707 Main St. Lindstrom, Frank, 2327 10th Ave., S. Rowland, Thomas & Company, 908 Main St. Wilson, Douglas & Company, 316 1st Ave., N. Stallard & Dent, 9 N. 5th St. Hamilton Peterson, J. Roland, 178 S. 3rd St. Missoula DeGuire and DeGuire, 507 Savings Center Bldg. Havre Henry, Wilfred M., 605 Western Bank Bldg. Sugar, Ulmer and McGrew. 208 Higgins Bldg. Sorensen, Norman E., 119 4th Ave Swanson, Dobbins & McCarty, 220-224 Dixon Bldg. Wilson, Douglas & Company, 501 Western Bank Helena Bldg. Anderson & Zur Muehlen,, Montana Club Bldg. Coleman, Iola D.. 14½ S. Last Chance Gulch Funk, Robert J., Horsky Block Whitefish Galusha, Higgins & Galusha, 555 Fuller Ave. Walden, C. Howard, 419 First National Bank Bldg. Sullivan, Robert M., 427 2nd St.

NEBRASKA

Alliance Norfolk Crum, Miller & Melick, 310½ Box Butte Ave. Schoening, M. J., Box 762 Curtiss, Howard J., 124 W. 4th Sobotka, Gerald & Co., 0101 N. 4th St. Chadron North Platte Spencer, C. Keith, 807 E. 3rd Hansen & Fuenning, 100 E. 5th St. Columbus Omaha Duren, David L., 201 Schweser Bldg. Andersen, Arthur & Co., 216 Aquila Ct. (2) Begley, Herbert & Graham, 4844 Hamilton St. (32) Bernstein, Friedman & Tighe, 618 Service Life Bldg. Fremont (2) Spoonhour & Grimes, 637 N. Park Ave. Boyle and Hess, 605 Farnam Bldg. Witthoff, Walter & Co., 202 First National Bank Bldg. Campbell, Virgil M., 532 Keeline Bldg. (2) Dickey, Walter L.. 110 N. 40th St. (31) Dierks, Clarence R., 4819 Dodge St. (32) Grand Island Erdman, Hugh K., 507 S. 72nd St. Contryman, Orin and Associates, 209½ N. Locust St. Erion, Donald S., 832 Omaha National Bank Bldg. Lockwood, R. B.. 217½ N. Pine St. (2) Frankel, Dean E., 810 Farm Credit Bldg. (2) Frost & Frost, 905 W.O.W. Bldg. (2) Hastings Goracke, Albert J., 5505 N. 30th St. (11) Nelson, Vernon W., 203 First National Bank Bldg. Gould and Ohlinger, 4823 Dodge St. (32) Rullman, George & Co., 122 N. Hastings Ave. Grummert, Wilfred H. O., 5549 Mason (6) Haskins & Sells, 912 First National Bank Bldg. (2) Hiddleston, Charles S., 825 Insurance Bldg. Kearney Hollander, James E. & Co., 508 Barker Bldg. (2) Johnson, Philip G. & Co., 8 E. 22nd Jelen, Claude L., 307 Patterson Bldg. (2) Jurek, Edmund G., 219 Farm Credit Bldg. Kirshenbaum, Morris E., 2311 Douglas St. (2) Kimball Longley, John V., 1222 W.O.W. Bldg. (2) Andersen, Larry W., P.O. Box 622 Moeller, McPherren & Judd, 452 Omaha National Bank Bldg. (10) Nelson, L. A., 307 Patterson Bldg. (2) Lincoln O’Donnell, Ficenec & Nipp, 630 Keeline Bldg. Cole, Dana F. and Company, 425 Stuart Bldg. Peat, Marwick, Mitchell & Co., 600 Kiewit Plaza Erickson, Dean E., 640 N. 48th St. (4) Bldg. (31) Jeffrey, R. L., Company, 3601 Calvert Quick, Jay G., 511 Turner Blvd. (5) Johnson, Philip G. & Co., 1224 Sharp Bldg. (8) Rupe, Max E., 1012 City National Bank Bldg. (2) Kleppinger, Wald & Henderson, 910 Anderson Bldg. Sawall, G. E., 8401 W. Dodge Rd. (8) Shapiro, M. M., Co., 326 Barker Bldg. (2) Lienemann, Delmar A., 505 Anderson Bldg. Trachtenbarg and Rosenblum. 309 Kiewit Plaza (31) Miller & Moore. 808 Terminal Bldg. (8) Winkler, Robert H., 4819 Dodge (32) Peat, Marwick. Mitchell & Co., 610 Sharp Bldg. (8) Snyder, Marvin G.. 427 Sharp Bldg. (8) Van Boskirk, Fry, Trumble & Associates, 216 N. 11th Scottsbluff St. (8) Fenimore, W. L. & Associates, 2015 Broadway Gustafson, Ernest W., 13 W. 16th St. Lenhart & Plaster, 24 W. 17th St. McCook Tallon, Martin and Hill, 1509 Broadway Knedlik, Norton K., 611 West B St. York Nebraska City Lindell A Lindell, 214 W. 6th St. Jenkins, Neal T. & Associates, 111 S. 9th St. Romans and Wiemer, 719 Grant Ave. Firm List of Members 57

NEVADA Carson City Reno Chanslor, Barbieri & DeWhitt, 303 N. Carson St. Brown, Carlos B., 421 Court St. Lauck, Joseph E., Plaza Bldg. Cartlidge, Albert E., 248 S. Sierra St. Chanslor, Barbieri & DeWhitt, 150 N. Center St. Elko Freemonth, Hancock, Geyer & Audrain, 99 W. Ar­ royo St. Henderson, Hayden D., 303 Henderson Bank Bldg. Heppner & McCombs, 129 N. Virginia St. Huber, Albert H., Taber Bldg. Kafoury, Armstrong and Bernard, 100 California Ave. McMullen, Samuel C., P.O. Box 709 Lyon, Stanley, 137 Vassar St. Read and Powell, 946 Idaho St. Newbold, Murland E., 10 W. 2nd St. Paulus, John E., 111 N. Virginia St. Las Vegas Redman, Ed T., 810 Montello St. Apt, Nathan N., 109 S. 3rd St. Salomon, Joseph A., 10 State St. Ashworth & Ashworth, 913 E. Charleston Blvd. Semenza & Kottinger, 320 S. Virginia St. Bradshaw, Snow and Mathis, 229 Las Vegas Blvd. Tullis & Frank, 35 Stewart St. Bunker, Jones & Co.. 805 S. 4th St. Conway, Moe & Hibbs, 319 S. 3rd St. Engel & Engel, 212 Las Vegas Blvd., S. Fischer, Victor O., 114 N. 3rd St. State Line Newman & Goldfarb, 130 S. 4th St. Newton, Duane D., P.O. Box 228 (1) Rollins, Rader S., 111 N. 7th St. Roop, Cliff, 120 S. 3rd St. Rudd and Rudd, 2020 E. Charleston Blvd. Zeman, Tuller, Boyer & Goldberg, 230 Las Vegas Winnemucca Blvd., S. Pearce, Stuart L., 33 W. 3rd St.

NEW HAMPSHIRE

Chester Drayton, John G., 1015 Elm St. Ekman, Bernard L., 48 Hanover St. Nutting, Paul S. Ford, William G., 80 Stark St. Gilman, Louis S., 875 Elm St. Concord Hartford, Nelson & Company, 80 Stark St. Hartford, Nelson & Company, 15 Pleasant St. Horlick, Walter I., 45 Market St. Rich, John E. & Company, 9 Capitol St. Howe, James F., 1725 Elm St. Wechsler, Nathan, 88 N. Main St. Riccio and Clements, 875 Elm St. Rittenhouse, Charles F. & Company, 530 Chestnut St. Durham Shanahan, James A. & Co., 922 Elm St. Smith, Maurice C., 319 Lincoln Johnson, Arthur W., 19 Mill Rd. Spector, Louis, 808-12 Amoskeag Bank Bldg. Walsh, Robert M., Jr., 1725 Elm St. Exeter Conway, John F., 1 Center St. Nashua Keene Henderson, Donald J., 10 E. Pearl St. Smith, Batchelder, Smith, Rugg & Darling, 40 Mechan­ Houde, Raymond L., 215A Main St. ic St. Portsmouth Laconia Brady, F. Leo, 345 State St. Beane, Dana S., Jr., 49-51 Church St. Hodgdon, Philip W„ 70 Court St. Clark, Raymond L., 635 Main St. Lebel, I. R., 54 Court St.

Littleton Rochester Estle, Edwin F., 285 Main St. Maxfield, George J., 39 Hanson St. Manchester Bigelow, Nathaniel F., Jr. & Company, 116 Lowell St. Salem Cotton, Robert W., 50 McCauley St. Lord, Melvin H., Brookdale Rd.

NEW JERSEY

Alpine Fiore, Keppel & Quigley, 1537 Atlantic Ave. Fleishman and Rimm, 1537 Atlantic Ave. Ward, Harry Clayton, Anderson Ave. Fogel, Edward B., 3900 Ventnor Ave. Gallagher, John T. & Company, 2732 Atlantic Ave. Asbury Park Jacobson, Howard I., Guarantee Trust Bldg. Bruno and Warner, 640 Mattison Ave. Lewis & Lewis, 1421 Atlantic Ave. Dorfman, Norman, 715 Mattison Ave. Lichtenberger, William J., 10 N. California Ave. Grossman. Grossman & Todaro, 710 Mattison Ave. Lissak, Joseph M., 508 Schwehm Bldg. Roman, Harry, 710 Mattison Ave. Marshak and Kalter, Schwehm Bldg. Rudolf, Cinnamon & Calafato, 550 Cookman Ave. Silverman, O. Jay & Co., 4119 Atlantic Ave. Stevens, Fluhr and Stoecklein, 527 Bangs Ave. Weinberg, Franklyn S. and Company, 715 Mattison Ave. Avon-by-the-Sea Zauber, Abbott, Bugni & LaBanca, 1 Press Plaza Hulsart, Armour S., 504 Main St. Atlantic City Bayonne Adler, Faunce & Leonard, 1421 Atlantic Ave. Abramson and Abramson, 676-78 Broadway Barone, Carmen A., 1 S. South Carolina Ave. Edelman, Jack J., 152 W. 33rd St. Fabietti, V. A. & Co., 2815 Atlantic Ave. Freizer, Stanley, 545 Broadway 58 American Institute of Certified Public Accountants

NEW JERSEY (Continued)

Bayonne (Continued) Columbus Garfinkle, Edward H., 598 Broadway Tusim, John C. Koppelman, Bennett, 16 Newark Ct. Miller, Bernard, 561 Broadway Cranford Horowitz, Goodwin, 30 Lenhome Dr. Beach Haven Rodstein, Nathan, 12 Chester Lang Pl. Block, Alan S., 11610 Long Beach Blvd. Sandler, Gordon M., 23 Rutgers Rd. Belmar Delanco Crammer, Alfred & Sons, 1208 F St. Williams, Robert E., 333 Willow St. Bergenfield Denville Reicher, Herbert S., 40 N. Washington Ave. Russenberger, Ralph, 47 Harrington St. Kevitz, S. I. & Co., 33 Broadway Werner, Alan G., 262 S. Washington Ave. Woods, Jerome F., 112 S. Washington Ave. Dover Gilbert, Leonard, 17 W. Blackwell St. Bernardsville Tetelbaum, Max, 45 E. Blackwell St. Olsen, Albert N., Somerset Hills National Bank Bldg. Dumont Bloomfield Zarett, Ira H., 47 E. Madison Ave. Bussin & Dretel, 106 Broad St. Nicholson, Fred T., 165 Montgomery St. Sale, Robert F., 19 Lexington Ave. East Brunswick Bushkin, Arthur, 15 Allwood Rd. Boonton Hoch, Ellis M„ 28 Gage Rd. Landis & Landis, 372 Highway 18 Harmon, David P., 113 Cornelia St. Schultz, William J., Jr., 3 Farmingdale Rd Bridgeton Athey, William Thos., 57 Washington St. East Orange Huver, Harmon C., 74 Washington St. Broskie, Stanley, 1 N. Harrison St. Shields, Leonard J., 24 Franklin St. Einhorn, Paul H., 100 Evergreen Pl. Fersko, Alfred B. and Company, 19 N. Harrison St Burlington Gardner, Lorren R. Company, 16 Lincoln St. German, Louis T., 380 Main St. Hulse, E. J., 116 W. Broad St. Glickman & Albright, 207 S. Harrison St. Kelly, Collins & Moran, 116 W. Broad St. Hanley, Joseph, 5 N. Arlington Ave. Klatzkin, Joseph P. & Co., 450 High St. Hart, A. M. and Company, 99 Washington St. Nicholson, Arthur Merrill, 8 W. Union St. Rose, Henry Q., 207 S. Harrison St. Shaich and Rubin, 61 Lincoln St. Caldwell Sobel, Bernard, 586 Central Ave. Garland, Alvin M., Fairfield Office Ctr. Yablonsky, Donald E., 44 S. Munn Ave. (1) Camden East Paterson Albert, Morris E. & Co., 415 Cooper St. (2) Mazejy, Thomas, 74 Orange Ave. Block, Bryen & Co., 838 Federal St. (3) Bowman, Edmund D. & Co., 726 Cooper St. (2) Edison Colangelo, Dominic F., 814 Federal St. (3) Heggr, John J., 710 Federal St. (3) Freeman, Norman E., 1996 Lincoln Hwy. Joseph, Domenick D. & Company, 806 Federal St (3) Elizabeth Kahlowsky, I. & Co., 838 Federal St. (3) Breakstone, Leventhal and Company, 520 Westfield Liebman, Morris and Company, 714 Market St. (2) Ave. Lovett, William E., 709 Market St. (2) Freedman & Freedman, 412 Morris Ave. Malaski, Mitchel M„ 113 N. 4th St. (2) Gluck & Tobin, 251 N. Broad St. Morris, William W„ 201 N. 6th St. (2) Gordon, Isaac, 1201 E. Grand St. O’Neill, Thomas M. & Co., 518 Market St. (2) Knackstedt, George W., 263 N. Broad St. Ostermayer, George H., Jr., 524 Cooper St. (2) Kravitz, Heller & Co., 1184 E. Grand St. Perina, Robert C., 312, Market St. (1) Kurtz, Alvin, 333 Chilton St. Perry, Edward, 716 Market St. (3) Levine, Alvin, 1143 E. Jersey St. (4) Reber, Martin I., 300 Broadway (3) Nagen, Samuel. 520 Westfield Ave. Rudolph & Rudolph, 300 Broadway (3) Redfield, Blonsky & Co., 1143 E. Jersey St. (4) Taylor & Taylor, 712 Federal St. (3) Seltzer & Company, 1143 E. Jersey St. (4) Weinstein, Morton B., 428 Market St. (2) Shapiro, Solomon & Co., 125 Broad St. (4) Williams, Roy E. and Co., 318 Cooper St. (2) Sherman, Harry and Company, 1139 E. Jersey St (4) Carteret Suplee, Clooney & Company, 151 Jefferson Ave Ciko, John J., 567A Roosevelt Ave. Todt, Carl W., 125 Broad St. (4) Uslander, Rubin, 1143 E. Jersey St. (4) Chatham Wortzel, Louis H., 107 Trumbull St. Bayer, Clauson, Swanson & Co., 205 Main St Wright, Long & Company, 286 N. Broad St Wane, Samuel S., 159 Main St. Englewood Cliffside Park Beucler, Douglas R., 36 Grand Ave. Meola, Louis F., 10 Lawton Ave. Cohn. J. H. & Company, 16 W. Palisade Ave Malesardi, Robert & Company, 2 N. Dean St Clifton Sussman, Jack, 1 Grand Ave. Berr, Saul, 400 Clifton Ave. Feldman, Seymour, 1455 Main Ave. Feltman, Philip, 91 Madison Ave. Fair Lawn Harvan & Hasselberger, 318 Clifton Ave Mazzarella, Peter L.. 4-26 17th St. Mikulik, John, 404 Clifton Ave. Munsart, Herbert, 11-15 River Rd. Olear, John W., 411 Lexington Ave. Wigod, Harvey, 40-27 Terhune Pl. Pritch, Chester C., 111 Dick St. Zarrow & Zarrow, 36-10 Morlot Ave. Sonnabend and Fink, 85 Central Ave. Collingswood Flemington Saunders. George R., 115 Frazer Ave. (7) Zuegner, Louis L.. 110 Main St. Smith, George F., 122 Haddon Ave. (7) Colonia Fords Kelson, Max, 40 Taylor Terr. Spiegel, Weiss and Company, 588 New Brunswick Ave. Firm List of Members 59

NEW JERSEY (Continued)

Fort Lee Jersey City Accounting Offices of Mac Ellison, 1140 Anderson Auslander, Jacob C., 361 Central Ave. (7) Ave., Palisade Barberi, August W., 921 Bergen Ave. Miccio, Joseph V., 1 Horizon Rd. Berger and Landau, 50 Journal Sq. (6) Olson, O. Arnold, 2200 Center Ave. Buren, Benjamin, 574 Bergen Ave. (1) Van Epps, Shipman & Heyliger, 200 Main St Di Staulo, John A., 188 Mallory Ave. (4) Grande, A. Henry, 665 Newark Ave. (6) Gurtin, Penchansky & Co., 591 Summit Ave. (6) Franklin Park Handler and Burstein, 921 Bergen Ave. Hughes, Charles L., 120 Garrison Ave. Uroff, Norman C., 19 Raleigh Rd. Indelicate, Vincent J.. 921 Bergen Ave. (6) Kelly, Collins & Moran, 921 Bergen Ave. (6) Freehold Lawrence, Irving, 900 Bergen Ave. (6) Mandel, Milton E. & Company, 75 Montgomery St. Morey, W. Dunham, 4 Dutch Lane (2) McCarthy and Burke, 921 Bergen Ave. (6) Garfield Naughton, William A., 86 Warner Ave. (5) Rothstein and Kass, 26 Journal Sq. (6) Lesser, Morton, 60 Passaic St. Russoniello, Thomas G., 921 Bergen Ave. (6) Pelio & Pelio, 114 Palisade Ave. Schimel, Sandelman & Feuerstein, 921 Bergen Ave. (6) Glassboro Schmitt, Alfred L., 97 Charles St. (7) Stemkopf, William A., Jr., 921 Bergen Ave. (6) Petroni, Rocco A., 600 Whitney Ave. Sunshine, Gilbert, 366 Central Ave. (7) Torraco, Bernard, 257 Central Ave. (7) Glen Rock Kellerman, Alfred W., 154 Midwood Rd. Kearny Murphy, James K., 577 Kearny Ave. Guttenberg Morro, John P., 500 68th St. Lakewood Alpert, Irving B., 325 2nd St. Hackensack Basch, Edward S., 300 Main St. Meskin, Ralph, 219 2nd St. Bezuyen, Nicholas, 32 Essex St. Mohel, Arnold D., 320 3rd St. Blaha, Charles S., 65 Hudson St. Bowen, George, 907 Main St. Pinsker & Bell, 130 1st St. Boyle, Edwin T., 113 Johnson Ave. Kapp, Irving, 36 State St. Leonia Korb, Louis S. & Company, 210 Main St Goldberger, Arthur E., 149 Park Ave. Leveen, A. Alan, 241 Main St. Marx, Bernard E. Associates, 228 Fort Lee Rd. Levy & Hertz, 270 Main St. Mann, Richard I., 50 Main St. Linden Minion, Joseph W. R., 1 Essex St. Ress, Sternlieb & Company, 207 Union St Dorosin and Zemel, 420 N. Wood Ave. Schierloh, J. Edward, 210 Main St. Jindrak, Frank, 15 N. Wood Ave. Silber and Silber, 238 Main St. Valvano, Charles S., Jr., 225 N. Wood Ave. Wright, Carl W. & Company, 210 Main St Little Falls Haddonfield Stenger, William L., Jr., 4 Hillcrest Dr. Carpinelli, John J., 116 Haddon Ave. Wronko, Carl J., 125 Paterson Ave. Ragone, Daniel J., 116 Haddon Ave. Livingston Haledon Kay, Jack W., 19 Scarsdale Dr. Fronzuto, Charles M., 14 Cliff St. (2) Hoogerhyde, Garret A., 21 John Ryle Ave. Long Branch Binder, Sidney W., 46 Memorial Pkwy. Hawthorne Connolly, Robert J., 364 Cedar Ave. Curchin, George V., 505 Broadway Snyder, Roy W., 147 Arlington Ave. Tomain and Garifine, 6 West End Ct. Highland Park Lyndhurst Eisner and Tenenbaum, 308 Raritan Ave. Schiftman, Max P., 615 Riverside Ave., Freidenreich, David, 223 Raritan Ave. Warren & Handrack, 304 Ridge Rd, Hightstown Madison Howell and Bogdan, 133 S. Main St. D’Alessandro and Schneiderman, 40 Main St.

Hillsdale Manasquan Marks, Philip, 134 Dwight Ave. McCormack, Baker and Neral, 191 Main St. Hillside Maplewood Kominsky, Norman, 145 Valley View Rd. Torine, Harry L., 274 Williamson Ave. (5) Bohrer & Bohrer, 1877 Springfield Ave. Brainen & Company, 195 Maplewood Ave. Brooks, Gerald, 61 Plymouth Ave. Hoboken Carter, Robert S., 13 Salter Pl. Daniels, Samuel, 740 Irvington Ave. Baker, Harry R., 1 Newark St. Fantl, Irving L., 44 Jefferson Ave. Cimicata, Carmine, 68 Hudson St. Koller, Arnold J., 191 Maplewood Ave. Gross & Gross. 51 Newark St. Lewis & Stembach, 1859 Springfield Ave. Olsen, Harry M. & Company, 68 Hudson St. Pocock, Charles W. K., 21 Burnett Terr. Weinberg, Josephson & Ger, Hudson County Bank Reich, Edwin W., 1630 Springfield Ave. Bldg. Siegel, Herman & Co., 1861 Springfield Ave. Starr, Alexander S. & Associates, 740 Irvington Ave. Irvington Thornton & Thornton, 39 Parker Ave. Feldmesser, Irving, 635 Chancellor Ave. (11) Newler and Rosenberg, 1040 Springfield Ave. (11) Margate City Newman. Raymond, 1205 Springfield Ave. (11) Smith, Aaron, 20 S. Argyle Ave. Ontell, Herman B., 635 Chancellor Ave. (11) Silberman & Dodis. 615 Nye Ave. (11) Stefany, F. J. and Co., 1007 Springfield Ave. (11) Maywood Stevenson, Harry, 1225 Springfield Ave. (11) Weber, Irving A., 10 Maybrook Dr. 60 American Institute of Certified Public Accountants

NEW JERSEY (Continued)

Metuchen Hariton, Semel & Pachman, 1180 Raymond Blvd Harrison, Rayfield & Albano, 972 Broad St. (2) August, Irving, 16 Beverly Ct. Haskins & Sells, 744 Broad St. (2) Hastings, James J. & Co., 605 Broad St. (2) Middletown Heaton, W. C. and Company, 1060 Broad St. (2) Hecht & Elblonk, 127 Washington St. (2) Seaman, William J., State Hwy. and Kings Hwy. Herzberg, Arno, 1060 Broad St. (2) Holzer, Smolin & Co., 24 Commerce St. (2) Millbum Howard, Kuperman & Goldberg, 11 Commerce St. (2) Lax, William, 62 Locust Ave. Isserman, Leopold & Co., 24 Branford Pl. (2) Parish, Morton J., 350 Millburn Ave. Jacobs, Harold H. and Company, 1060 Broad St. <2> Rothbart, M. and Company, 113 Greenwood Dr. Julian, Milton A., 1180 Raymond Blvd. (2) Shewitz, David J., 321 Millbum Ave. Kalish, Rubinroit & Co., 24 Commerce St. (2) Kalmeyer, Herbert, 60 Park Pl. (2) Katz, Charles M. and Company, 901 Broad St. (2) Milltown Katz, Leslie M. & Co., 850 Broad St. (2) Withum, Frederick S., Jr., 122-24 N. Main St. Klauser and Geiger, 744 Broad St. <2) Klein, Samuel and Company, 91 Halsey St. (2) Kraus, George & Company, 1180 Raymond Blvd. (2) Montclair Krohn & Krohn, 9 Clinton St. (2) Brooks, Philip B. & Company, 303 Claremont Ave. Kurtz, Coleman & Weber, 1225 Raymond Blvd. (2) Colt, Stanley & Company, 22 Park St. Kurtz, Jerome J. and Company, 11 Commerce St. (2) Giordano, Victor B., 20 Church St. Laporte, J. H. & Co., 60 Park Pl. (2) Goode, Ellis W., 33 Stanford Pl. Legow, Gerald C., 11 Commerce St. (2) Lambrides & Lambrides, 50 Church St. Levenson, Malcolm N., 44 Girard Pl. Lieberman Bros., Drossman & Albert, 60 Park Pl. (2) Lipshutz, Sol S., 1060 Broad St. Moorestown Lipton, Samuel, 295 Pomona Ave. <12) Hatch, Joseph A., Strawbridge Lake Office Bldg. Litwinka, Joseph, 790 Broad St. (2) Pelechowicz, Joseph, Strawbridge Lake Office Bldg. Margulies & Katz, 1060 Broad St. (2) Marsh, A. R. & Co., 120 S. Orange Ave. (3) Morris Plains Mass, Kaufman and Co., 1060 Broad St. (2) McCulloch, John G. & Co., 60 Park Pl. (2) Zelenka, Joseph R., 14 Abingdon St. Miano, Joseph A., 24 Commerce St. (2) Muldberg, Philip R., 60 Park Pl. (2) Morristown Ontell, David T. & Co., 744 Broad St. (2) Darrow & Hensley, 15 Miller Rd. Oppenheim, M. D. & Company, 790 Broad St. (2) Haimann, Howard A., 114 Franklin St. Ornstein, Walter, 972 Broad St. (2) Ross, Marvin, 10 Park Pl. Palmieri, Gerald J., 120 Branford Pl. (2) Sattler, Joseph M., 10 Park Pl. Peat, Marwick, Mitchell & Co., 1180 Raymond Blvd. Trutt, Louis, 10 Park Pl. (2) Plotkin, David, 1060 Broad St. (2) Mountainside Pogash & Company, 11 Commerce St. (2) Polakoff, Herbert F., 786 Broad St. (2) Biddelman, Sussman & Company, 1154 Rte. 22 Price Waterhouse & Co., 744 Broad St. (2) Puder & Puder, 60 Park Pl. (2) Mount Holly Quigley, John J., 207 Market St. (2) Fisher, John D., 17 Grant St. Ravitz, David D., 744 Broad St. (2) Gallagher, Philip J., 114 High St. Reiss, Joseph J. and Company, 744 Broad St. (2) Rich, Aaron A., 744 Broad St. (2) Ritchings, Richard A., 24 Commerce St. Neptune Rones, Louis, 810 Broad St. (2) Stevens, Fluhr and Stoecklein, 137 S. Riverside Dr. Rosenblum, William E., 744 Broad St. (2) Ryan, Harrington & Mortenson, 744 Broad St. (2) Netcong Schechter, Lawrence, 744 Broad St. (2) Shachat and Simson, 1060 Broad St. (2) Lieberman, Irving & Co., 39 Maple Ave. Starr & Weinberg, 744 Broad St. (2) Steiner, Robert A., 17 Academy St. (2) Sternrich & Siegel, 24 Commerce St. Newark Touche, Ross, Bailey & Smart, 744 Broad St. (2) Abramson, J. C. and Company, 60 Park Pl. (2) Tracy & Tracy, 60 Park Pl. (2) Adler, Lowengrub & Amiano, 901 Broad St. Warchol, Michael D., 11 Commerce St. Asnis, Gordon, 744 Broad St. Wein & Nimensky, 1025 Broad St. (2) Bass, Harold, 790 Broad St. (2) Weiner, Moritz and Waldman, 790 Broad St. (2) Bateman, Benjamin and Company, 60 Park Pl. (2) Whittle & Leupold, 786 Broad St. Beckreck, Victor & Co., 17 Academy St. (2) Wiss, Aaron & Company, 111 Clinton Ave. (2) Bederson, Siegel & Co., 11 Commerce St. (2) Wolcott, Raymond G. & Co., 24 Commerce St. (2) Bergman, Nathan D. & Co., 1060 Broad St. (2) Wolkstein, Harry W. & Co., 11 Commerce St. (2) Bergwerk, Rudolph J., 1180 Raymond Blvd. (2) Young, Arthur & Company, 520 Broad St. (2) Besser and Company, 744 Broad St. Zeller-Nadler & Co., 1060 Broad St. (2) Block, A. Percy, 17 Academy St. (2) Zimmerman, H. Harris & Company, 744 Broad St. (2) Braverman, H. & Co., 45 Lincoln Park (2) Zisman & Traurig, 744 Broad St. (2) Bressler, Isador, 45 Branford Pl. (2) Zuckerman, David & Co., 60 Park Pl. (2) Brief, Linn and Brief, 790 Broad St. (2) Zuckerman, E. E., 60 Park Pl. (2) Bronson, Tuber & Bloom, 1060 Broad St. (2) Zukswert, Clyde A. & Co., 24 Commerce St. (2) Buren & Buren, 11 Commerce St. Calhoun, Kohl, Maihack & Noke, 744 Broad St. (2) Cohn, J. H. and Company, 810 Broad St. (2) New Brunswick Cohn, Saul A. & Co., 11 Commerce St. (2) Andrew, Albert E., 77 Nichol Ave. Copen, Ira Y., 60 Park Pl. (2) Clark, John J., 390 George St. De Feo, John A., 985 18th Ave. (6) Cole, R. Milton, 103 Bayard St. Dragonette, Daniel N., 60 Park Pl. (2) Parsons and Company, 90 Livingston Ave. Eglow, Alvin S., 790 Broad St. (2) Petrics, Charles J., 143 Bayard St. Ehrenkrantz, Edward E. and Company, 11 Commerce Rosenthal and Attinger, 83 Morris St. St. (2) Weber, Borrelli and Malone, 88 Livingston Ave. Eisenberg, Aaron, 744 Broad St. (2) Young, Bernard, 17 Schuyler St. Ernst & Ernst, 570 Broad St. (2) Flink, Cezer & Company, 1180 Raymond Blvd. (2) Frankel & Rosenstein, 60 Park Pl. (2) Newton Freda, Joseph, 449 Central Ave. (7) Erwin, James M., 93 Spring St. Frisch, Hubert H., 1060 Broad St. (2) Furst, Seymour and Company, 28 13th Ave. (3) North Bergen Garval, Louis A., 2 Chelsea Ave. (6) Geltzeiler & Hess, 11 Commerce St. (2) Bertoli, R. O. & Company, 7520 Bergenline Ave Goldberg, Nechemie & Cox, 11 Commerce St. (2) Doll, Theodore, Jr., 7911 Bergenline Ave. Goldblat, Victor W., 728 Clinton Ave. (8) Hoffman, Irving & Co., 7216 Bergenline Ave. Golden, Irving, 972 Broad St. (2) Goodman, Israelow & Lipton, 249 Clinton Ave. (8) North Caldwell Granet and Granet, 194 Clinton Ave. (8) Vogel, Martin, 555 Mountain Ave. Firm List of Members 61

NEW JERSEY (Continued)

Ocean City Point Pleasant Adams, Harvey W., 1003 Asbury Ave. Teller, David H., 1327 Bay Ave. Roeser, Henry, Jr., 801 Asbury Ave. Point Pleasant Beach Oradell Connolly, Robert J., 701 Arnold Ave. Camins, Rubin, 150 Oxford Circle May, P. Malcolm, 801 Richmond Ave. Orange Pompton Lakes D’Amato. Samuel M., 308 Main St. Ferraioli, Charles J., 256 Wanaque Ave. Kritzman, Saul, 32 N. Day St. Ostroff and Ganek, 27A Lincoln Ave Pompton Plains Paramus Bums, Bernard V., Jr., 630 Newark-Pompton Tpke Bloom, Samuel J., W. 61 Glen Ave. Mitchell, Thaddeus H., 630 Newark-Pompton Tpke. Eccleston, John J., 163 Lawrence Dr. Hunter, Robert D., E. 30 Ridgewood Ave Princeton Reicher, Herbert S., 169 Frederick St. Braveman, Freedman and Company, 32 Nassau St. Drury, John, 41 Harrison St. Parsippany Mernone, Mayo, 238 Nassau St. Lubar and Legman, 1300 Rte. 46 Millner, Millner & Aronson, 92A Nassau St. Passaic Rahway Conroy, Smith & Co., 127 Prospect St. Cornell & Maroney, 625 Main Ave. Alexander, H. C„ 1313 Esterbrook Ave. Feintuch, J. Loeb & Rothman, 169 Prospect St. McCormack, Baker and Neral, 1549 Irving St. Iwanski and Czwartynski, 24 Market St. Tankel, Joseph A., 1743 St. Georges Ave. Jesion, John B., 114 Passaic St. Mirsky, Isadore B. & Co., 30-34 Howe Ave. Red Bank Neiman, Herbert R., 77 Passaic Ashin, Benjamin H., 12 Broad St. Newell, Saul J., 663 Main Ave. Fowler, Jack Donovan, 103 E. Front St. Post, Robert G. & Co., 663 Main Ave. Greenblatt, Paul R., 159 Priscilla Dr., M.R. 1 Richardson, H. B. & Co., 131 Pennington Ave. Howard, Listander & Berkower, 25 Reckless Pl. Robinson, J. A. & Co., 590-592 Main Ave. Landis and Landis, 8 Monmouth St. Ruby & Singer, 30 Howe Ave. Satter & Fienstein, 663 Main Ave. Portner, Morris & Co.. 16 Monmouth St. Sax, Macy, Fromm and Co., 77 Passaic Ave. See, John T. and Staff, 29 Howe Ave. Ridgefield Wall, Richard J., 125 Prospect St. Binetti, Luke F., 742 Bergen Blvd. Zislin, Stanley S., 663 Main Ave. Paterson Ridgewood Azarian, John M., 152 Market St. Allen, Charles W. & Company, 31 N. Broad St. Bressler, Bertram L„ 730 Broadway Raibert, David J., 10-14 Wilsey Sq. Buonpastore, Andrew R., 350 Union Ave. von Minden & Bruneau, 75 Oak St. Dorfman, Abrams, Music & Co., 126 Market St. (1) Frommelt, A. C. & Company, 115 Market St. (1) River Edge Grylack, Isadore P., Co., 5 Colt St. (1) Hammond, Joseph F., Jr., 140 Market St. (1) Tobin, Jerry C., 616 Kinderkamack Rd. Hauser, O’Connor & Hylind, 5 Colt St. Merker, Morris, 5 Colt St. (1) Rutherford Radics, Stephen P., 397 Haledon Ave. (2) Rea, Frank, 1 Lee Pl. (1) Koenig & Matthies, 9 Lincoln Ave. Rosenfelt, Mikola, Fierstein and Isaacs, 175 Market Nussbaum, William H., 17 Ames Ave. St. (1) Resch, Theodore L., 50 Park Ave. Schotz, Simon, Miller and Co., 45 Church St. (4) Steinberg, Alfred, 152 Market St. (1) Sea Girt Strickler, Simon H. & Co., 286 E. 33rd St. (4) Thieberg, Surosky & Co., 64 Hamilton St. (1) Greenblatt, Paul R., Hwy. 71 & Crescent Pl Valle, Elmo G. & Co., 45 Church St. (1) Wiley, Block and White, 52 Church St. (1) Secaucus Yedwab, Charles M. & Co., 262 Main St. (1) Garbarini, Louis J., 674 8th St. Pennsauken Francescone, I. A., 5509 Westfield Ave. Short Hills Natal, Silverstein & Alloy, 5525 S. Crescent Blvd Cameron, Howard J., 12 Whitney Rd. Letzerich, John J., 98 Hobart Ave. Perth Amboy McCluskey, William J., P.O. Box 266 Trimiglozzi, Frank A., 167 Parsonage Hill Rd Boriskin, Martin M., 313 State St. Gold, Harold, 313 State St. Goldstein, Charles, 214 Smith St. Shrewsbury Howard, Listander & Berkower, 270 Hobart St Genovese, Philip A., 812 Broad St. Kirshner, Benjamin, 280 Hobart St. Lipman, Cestare & Lipman, 280 Hobart St. Nathanson, Herman. 175 Smith St. Somerville Pargot. Herbert & Co., 280 Hobart St. Rubenstein, Harry & Company, 313 State St. Suplee, Clooney & Company, 19 W. High St. Seaman, Joseph J. and Company, 430 Market St. South Orange Plainfield Caruba. Robert & Company, 15 Valley St. Horowitz, Leon, 861 South Ave. Kalb, Harry and Company, 111 S. Orange Ave Bussel, Max, 105 E. 7th St. cor. Park Ave. Mandell, Charles H., 20 Briar Ct. DuVal, Henry C.. Jr., 119 Roosevelt Ave. Schlosser and Schlosser, 52 S. Orange Ave. Potter, Gard & Co., 240 W. Front St. Weismann, Ira G. T., 314 Western Drive N. Rittenhouse, Charles F. & Company, 129 Park Ave Zeitlin, Blum and Company, 111 S. Orange Ave. Rosenberg & Freundlich, 200 W. 7th St. Shrager, H. L. & Company, 306 E. 2nd St. Starr & Company, 120 W. 7th St. Springfield Tarte, John W., 705 Park Ave. Catapano, C. S., 359 Meisel Ave. Weiner, Moritz and Waldman, 119 Watchung Ave. Stifelman & Goldfinger, 623 Morris Ave. Weiss, Bernard, 13 Garden Oval Pleasantville Valentine, Milton D., 348 S. Main St. Spring Lake Xanthopoulos, John S., 1400 N. Main St. Collart, Lucien R., 1000 1st Ave. 62 American Institute of Certified Public Accountants

NEW JERSEY (Continued)

Summit DeLeon & DeMichele, 416 32nd St. Brill & Brill, 382 Springfield Ave. Flaxman, Philip & Company, 415 32nd St. Calhoun, Kohl, Maihack & Noke, 393 Springfield Friedberg, Leonard L., 415 39th St. Hafemann, Charles H., 521 32nd St. Kaye, Morton N., 57 Union Pl. Konsevick, Leon, 2902 Bergenline Ave. Kramer & Auerbach, 4715 Bergenline Ave. Linn, J. & Co., 3906 Bergenline Ave. Teaneck Lowin, Plaxsun & Kraft, 4808 Bergenline Ave. Edelman, Donald L., 786 Grange Rd. Thompson, Owen Stanley, 1722 Hudson Blvd. Testa, Samuel J. M., 1003 Teaneck Rd Wolfberg, Burton, 400 38th St. Zimmermann, Ornstein & Co., 4300 Bergenline Ave Toms River Bobroff, Morris, 31 Main St. Ewart, Frank J. and Co., 501 Main St. Vineland Mease, Floyd W., 100 Sheriff St. Barse, Eugene D., 733 Elmer St. Falsetta, Solve F., P.O. Box 413 Towaco Martini, William J., 610 Landis Ave. Bullis, Ralph M., Forest Pl. Favino, Victor M., Jr., 26 Douglas Dr. Washington Trenton Steinhardt, Henry, 25 W. Johnston St. Banks, Frederick & Co., 717 Broad St. Bank Bldg (8) Wayne Bencivengo, Albert S., 2426 Nottingham Way (9) Chianese & Chianese, 28 W. State St. Little, A. V. & Sons, 1534 Rte. 23 Coleman and Company, 162 W. State St. (8) Friedman, William, 143 E. State St. (8) Westfield Garb, Benjamin H., 143 E. State St. (8) Groendyke and Company, 220 Lawrence Rd. (8) Andrews, Byron F., 218 Edgewood Ave. Gulliver, Robert H., Broad Street Bank Bldg. (8) Byrnes & Baker, 121 Prospect St. Gushen, Sidney R., Broad St. Bank Bldg. (8) Ketcham, Frank A., 127 Lincoln Rd. Hankin, Alfred, 143 E. State St. Potyk, Arthur, 35 Bell Dr. Kelly, Collins & Moran, 49 Runyon Dr. Reydel & Perier, 121 Prospect St. Kern, Irving I., 37 Bruce Park Dr. (8) Stavitsky, Michael A., 121 Prospect St. Klatzkin, Joseph P. & Co., 209 Academy St. (8) Kolman, Lester, 611 Broad St. (8) Leopold, Samuel and Co., 143 E. State St. (8) West New York Linowitz, Louis H. and Company, 219 E. Hanover Handler, Murray A., 5914 Bergenline Ave. St. Nashel and Gold, 431 60th St. Maida, Nicholas C. 855 Parkway Ave. (8) Price, Ferdinand & Co., 449 60th St. Miller, I. & Co., 143 E. State St. Weiss and Levinson, 508 61st St. Millner, Millner & Aronson, 375 W. State St. (8) Newman-Edelman Company, Broad St. Bank Bldg. (8) Pisauro, Levy & Co., 143 E. State St. (8) West Orange Sattee, Clayton & Company, 1100 S. Broad St. (10) Bloom, Saul G., 51 Thorn Terr. Seale, Louis J., 156 W. State St. (8) Meltzer, Joseph A., 597 Pleasant Valley Way Stephens, Allen M. K. & Co., 28 W. State St. (8) Wigler, Jack L., 492 Prospect Ave. Tashlik & Tashlik, 235 E. Hanover St. Teitz, Mildred, 666 Whitehead Rd. (8) Teunon, J. S. & Company, 143 E. State St. (8) Westwood Turner, Crook, Zebley and Parry, 216 W. State St. (8) Charette, Louis O., 223 Old Hook Rd. Ziegler, Walter C., 151 Millerick Ave. (8) Simionescu, Max Alfred, 381 Broadway Solberg, Walter, 381 Broadway Union Cohen, Benjamin, 2222 Morris Ave. Wildwood Corsover and Best, 1018 Stuyvesant Ave. Turner, Leon H., 3307 New Jersey Ave. Fisch, Theodore W., 2751 Alice Terr. Wogan, Bernard, 1901 New Jersey Ave. Herzlinger, Roden & Blum, 2626 Morris Ave. Pill, Jerome, 968 Stuyvesant Ave. Rich and Rubenstein, 983 Stuyvesant Ave. Woodbridge Schober, Rudolph A., 650 Andress Terr. Kowalczyk, William J., 306 Main St. Suretlsky, Barry P.,, 1344 Stuyvesant Ave. Union City Woodbury Cahn, Marvin, 4000 Bergenline Ave Ball, Daniel J., Jr. & Co., 1301 N. Broad St. Cinnella, Gregory P., 410 32nd St Damask, Nicholas A., 45 S. Broad St.

NEW MEXICO

Alamogordo Gonzales, Max M. and Co., 513 Simms Bldg. Hogan, Shelby C., P.O. Box 903 Roessler & Roessler, 504 10th Janpol, Casto, Lucas, Jones & Co., 401 San Pedro. Wood, James Dan, Box 54 N.E. Kelly, Alden W., 205C Wellesley, S.E. Albuquerque McClure, George Thomas, 515 Central Ave., N.E Caffrey, John A., 224 First National Bank Bldg., N.W. Miller, Arthur T., 525 San Pedro, N.E. Caron, Benjamin, 457M Washington, S.E. Neff & Company, 112 Amherst, S.E. Cassel, J. E., P.O. Box 452 Parker, L. A. B., 100 Vassar, S.E. Comstock, Frederic G., 1301 San Mateo, N.E. Patterson, R. A., 303A San Pedro, N.E. Corey, Paul F., 3110 Monte Vista, N.E. Peat, Marwick, Mitchell & Co., Bank of New Mexico Denham, Varnell & Youngberg, 615 First National Bldg. Bank Bldg. Pulakos, George P., 510 2nd St., N.W. Devanney, J. Tom, 9627 Menaul Blvd., N.E. Reindorp, John K., 601-03 Sunshine Bldg. Doxey, Vaughn A., 1517B Girard Blvd., N.E. Rosner, Alan A., 423 San Mateo, N.E. Drummond, L. Leonard 610 Gold Ave., S.W Sanchez, Gilbert S., 1804 Neat Lane, S.W. Ernst & Ernst, 921 Simms Bldg. Sanchez, Max R., Law Bldg. Frick, Ted J. & Co.. 304 Slate, N.W. Smith, Daniel M., Jr., San Mateo and Central, N E Glassman and Rogoff, 618 Central, S.E. Solberg, Melvin P., 610 2nd St., N.W. Gohlke, Harvey G., 115 Jefferson, N.E Squire, Reinhart & Co., 201 La Veta Dr., N.E. Firm List of Members 63

NEW MEXICO (Continued)

Albuquerque (Continued) Lovington Thompson, Harold G., 4100F Silver Ave., S.E. Barnes, Ray H., 717 S. Main St. Thompson, L. E., Jr., 1224 Bank of New Mexico Barrett & Barrett, 717 S. Main St. Bldg. Renker and Rudolph, 203 E. Washington Treider, W. Dale, 128 Washington St., S.E. Wiltse, Leon A., Medical Arts Sq., N.E. Portales Romme and Davidson, 308 S. Avenue A Artesia Waltrip, Floyd E., 304 Booker Bldg. Raton Azar, Richard, 130 N. 1st St. Carlsbad Gasparich, Stephen J., Raton Realty Bldg. Bassett, Johnston and Deason, Downey Bldg. Murray, Jesse B., 102 W. Fox St. Roswell Allman & Evertson, 204 W. 4th St. Clovis Bassett, Johnston & Deason, 600 N. Richardson Buckner and Bymark, 625 Petroleum Bldg. Mason & Jacobs, Citizens Bank Bldg. Renker and Rudolph, 131 W. Walnut Sprouls, Darwin M., 516 Mitchell Swanson, E. Maurice, 1510A W. 2nd St. Farmington Ruidose Usinger, Stockton & Henry, 202 James Bldg. Dean, William Walters, Box 790 Gallup Santa Fe Arnold, S. J. & Co., Box 997 Brumfield, Stanton C., P.O. Box 691 Jordan, Raymond U., 109 E. Palace Ave. Hobbs Peat, Marwick, Mitchell & Co., 142 W. Palace Ave. Moore, Ben F., 506 E. Broadway Renker and Rudolph, 107 S. Dalmont Silver City Las Cruces Gray, Nelson, P.O. Box 917 Davenport, J. L., 230 W. Fleming Socorro Neff & Company, First National Bank Bldg. Scott, George B., 223 W. Griggs Ave. Beckham, Darl L., Box 127 Las Vegas Taos Olmstead, Frank M., 102 Fidelity Bldg. Valentine, James F., Kit Carson Rd.

NEW YORK

Albany Snipper, Herbert & Company, 2300 Grand Ave. Blanchard, Alice M., 1525 Western Ave. (3) Wolpert, Melville B., 2425 Grand Ave. Boochever & Ainspan, UN. Pearl St. (7) Cantwell, John B., 100 State St. Baldwinsville DiFabio, E. Michael, 35 Colvin Ave. (6) Wilkinson, Frederick S., 43 W. Genesee St. Goldberg, Nathan M., 75 State St. (7) Hastings, John, 90 State St. (7) Batavia Jennings & Birchenough, 90 State St. (7) Kahn & Werlin, 545 Broadway (7) Miller, Herman A. & Co., 212 E. Main St. Kaufman, Samuel, 1 Columbia Pl. (7) Kessler & Bernstein, 75 State St. (7) Bath Kintisch, Morton D., 58 Columbia St. (7) Naramore, Niles & Co., 116½ E. Steuben St. Korotkin, Arthur, 90 State St. (7) Kruse, Joseph, 228 Whitehall Rd. (9) Bay Shore Lans and Flax, 90 State St. (7) McCabe, Thomas C., 284 State St. (10) Allen, Alfred R., 1 E. Main St. McWhinnie, Thurlow Weed, 90 State St. (7) Canale, Thomas J., 888 Sunrise Hwy. Mounteer, Carlyle E., 51 S. Main Ave. (8) Sheehan, George F., 22 S. Penataquit Ave. Nusbaum & Dollery, 100 State St. (7) O’Connor, John V., 90 State St. (7) Bayside Orton, Malcolm F., 182 Washington Ave. (10) Helfand, Norman I., 41-02 Bell Blvd. (61) Peat, Marwick, Mitchell & Co., 90 State St. Katzman, Paul, 28-31 208th St. (60) Ryan, Brown and Ryan, 30 Lodge St. (7) Neimeth, George G., 15-59 201st St. (60) Scheer and Sherman, 90 State St. (7) Theiss & Theiss, 41-11 Bell Blvd. (61) Shaye, Lutz, Schwartz & King, 75 State St. (7) Steiner and Mondore, 90 State St. (7) Beacon Stoll and Rosenfeld, 90 State St. Stulmaker and Roach, 234 State St. Hellman, Meyer, 40 Willow St. Urbach, Sidney, 75 State St. Walquist & Renodin, UN. Pearl St. (7) Beechhurst Zuckerman, Max J., 75 State St. (1) Vlahos, Athan. D., 11-03 160th St. (57) Amityville Bellerose Hyland & Gregory, 190 Merrick Rd. Shapiro, Harold, 80-07 268th St. Amsterdam Binghamton Brumagim, Robert S., 5 Wilbur St. Bush, Wm. Harold, 77 Riverside Dr. Gehr, John E., 28 Hotchkiss Ave., Hillcrest Auburn Greene & McLean, 601-10 Marine Midland Bldg. Schlippert & Yerger, R.D. 1 Johnson, Noll E., 618 Security Mutual Bldg. Kalmbacher, Joseph H., 26 Ogden St. Knox, Ives and Davidson, 66 Hawley St. Baldwin Lauder, John A.. 603 Press Bldg. Hoenig, Sam B., 800 South Dr. Lembcke, John H.. 338 Press Bldg. Margolin & Brightman, 1609 Grand Ave. Noyd, John A., 514 Press Bldg. . Pittluck & Pittluck, 859 Edward St. Parrish and Bouton, 613 Marine Midland Bldg.. 64 American Institute of Certified Public Accountants

NEW YORK (Continued) Bronxville Kreher, Albert A. & Company, 808 Marine Trust Bldg. (3) Nicholas, Henry T., 141 Parkway Rd. (8) Lathan, Lumsden, McCormick and Adams, 120 Dela­ Wurster, Eugene A., 6 Midland Gardens (8) ware Ave. (2) Lucker, Kennedy & Felmeden, 414 Marine Trust Bldg. Brooklyn (3) Ackerman & Sobel, 1542 Flatbush Ave. (10) Meyers, Earl Y., 531 Delaware Ave. (2) Alperin & Stern, 44 Court St. (1) Muffoletto & Kuehn, 408 Morgan Bldg. (2) Baron. Gerald, 2520 E. 64th St. (34) Peat, Marwick, Mitchell & Co., 47 W. Huron St. Behrman, H. J. & M. H., Company, 16 Court St. (1) (2) Brock, Richard, 175 Remsen St. (1) Phillips, Stanley F., 49 Canterbury Ct. (26) Cohen & Goldnne, 50 Court St. (1) Phillips, Wertman & Co., 1002 Ellicott Sq. Bldg. (3) Cornes, Henry, 533 Ocean Ave. (26) Price Waterhouse & Co., Marine Trust Bldg. (3) Davidoff, Samuel, 1 Nevins St. (17) Reifer, Brock & Bellanca, 1711 Hotel Statler (2) Deutsch & Spector, 26 Court St. (1) Rimar, Sunshine & Eiseman, 220 Delaware Ave. Douglas, Sidney, 66 Court St. (1) Roberts & Leinwander Company, 17 Court St. (2) Dublin, Edward L. & Co., 16 Court St. (1) Schermerhorn, Robert P. & Company, 714 Marine Ehrlich, David & Co., 130 Clinton St. (1) Trust Bldg. (3) Farber, Sidney, 597 3rd Ave. (15) Silverstein and Freed, 1716 Liberty Bank Bldg. (2) Finger, Milton B., 26 Court St. (1) Stone, Harry Lewis & Co., 1705 Liberty Bank Bldg. Fishner, Murray, 1901 Ave. R (29) (2) Flaxman, Benjamin M., 2741 E. 28th St. (35) Trossman and Trossman, 407 Brisbane Bldg. (3) Friedman & Olefsky, 16 Court St. (1) Turek, Joseph A.. 1105 Broadway (12) Gold, Benzion, 2309 E. 24th St. (29) Wald, Erwin W„ 631 Niagara St. (1) Goodman, Robert A., 5407 Fourth Ave. (20) Wright, Long & Company, 3606 Main St. (26) Greenberg & Fishman, 26 Court St. (1) Young, Arthur & Company, 725 Marine Trust Bldg. Greenberg, Jack & Co., 278 Brighton Beach Ave. (35) Halpern, Goldstein and Company, 26 Court St. (1) Harary, Charles R., 1 Nevins St. (17) Canton Harris, Leonard A., 1798 E. 53rd St. (34) Guilmette and Pinto, 27 State St. Jaffe, Jacob S. & Co., 16 Court St. (1) Jaffe, Joseph M., 16 Court St. (1) Carmel Kezsbom, Samuel E., 930 Ditmas Ave. (18) Liebmann, George, 186 Joralemon St. (1) Romberg, Louis L., 95 Gleneida Ave. Lubit, Louis K., 1041 President St. (25) Lucas, Tucker & Walcott, 371 Nostrand Ave. (16) Central Islip Malek, J. Albert, 1615 54th St. (4) Mallon, John J., 729 E. 32nd St. (10) Timm, Richard C., 1 E. Suffolk Ave. Miller, Richard W., 441 Ocean Ave. (26) Misthal and Schwartz, 16 Court St. (1) Cohoes Morrissey, Gerald J., 26 Court St. (1) Sheremeta, Alexander, 99 Remsen St. Mount & Carter, 7 DeKalb Ave. (1) Jacob Perelson, 66 Court St. (1) Pfeffer & Squitieri, 1 Hanson Pl. (17) Cortland Provorny, Wurm and Company, 1129 E. 52nd St. Stevralia & Gates, 308-12 Savings Bank Bldg. (34) Rapaport, Frank H.. 345 Schermerhorn St. (17) East Hampton Rappaport and Rappaport, 66 Court St. (1) Reicher & Halpern, 26 Court St. (1) Zeldin and Markowitz, 14 Main St. Resnick, Albert M., 5612 Church Ave. (3) Robin, Isidor, 50 Court St. (1) East Meadow Ronis & Liebowitz, 26 Court St. (1) Deutsch, Herman L„ 669 Pierce Pl. Rosenblum, Miriam, 695 Alabama Ave. (7) Sagal, Joseph, 3313 Church Ave. (3) East Rockaway Sandler, Fred, 332 Grand Ave. (38) Schwartz, Lester P., 625 Caton Ave. (18) Baskin, Meyer A., 13 Wellfleet Rd. Seiden, Harold, 9201 Shore Rd. (9) Shanholt, Wilson & Co., 16 Court St. (1) Elmhurst Singer & Spilfogel, 972 Flatbush Ave. (26) Drewes, Charles H., 91-14 Corona Ave. (73) Smyrk, Albert V., 186 Prospect Pl. (38) Riley & Riley, 40-41 75th St. (73) Sobel, Arthur A. & Co., 26 Court St. (1) Sarosy, Robert A., 79-05 Grand Ave. (73) Sophrin, Harry L„ 3320 Ave. H (10) Spector, Abraham J., 576 Ave. Z (23) Elmira Tepper, Gerald B., 100-15 Ave. J (36) Twerski, Motel B., 622 Empire Blvd. Evans, Herbert G., 92 Greenridge Dr. Wandmacher, F. C., 26 Court St. Iszard, T. Whitney, 175 Coleman Ave. Wiesenfeld & Knopp, 16 Court St. (1) Mullen, Francis N., 234 Elmira Theatre Bldg. Wolf and Wolf, .1097 E. 42nd St. (10) Tatelbaum, Irving I., 519 Robinson Bldg. Zerah, Sion R., 2365 65th St. (4) Endicott Buffalo Esserman, Edward, 29 Madison Ave. Bixby, Percival G. & Co., 624-635 Marine Trust Bldg. Stanford, George E., 49 Washington Ave. (3) Boyce, Brown, Strong & White, 374 Delaware Ave. Farmingdale (2) Buckley, Richard E., 1110 Prudential Bldg. (2) Albrecht, S. A. & Company, 206 Main St. Contant, George W., 812 Marine Trust Bldg. (3) DeLyden, Albert P., 617 Main St. (3) Far Rockaway Dopkins, Leonard A., 1911 Sheridan Dr. (23) Cohen, Bernard R., 1600 Central Ave. (91) Eichhorn, Weinreber & Schunk, 616 Liberty Bank Siegel, Arthur I., 1035 Bay 30th St. (91) Bldg. (2) Elliott, J. D. & Co., 257 Elmwood Ave. (22) Floral Park Ernst & Ernst, 1900 Rand Bldg. (3) Fenston, Samuel, 435 Brisbane Bldg. Stasco, William M., Jr., 81 Chestnut Ave. Garner, George C., 1522 Rand Bldg. (3) Gelser, Edward, 584 Delaware Ave. (2) Flushing Goldman, Samuel, 326 Walbridge Bldg. (2) Burns, John A., 39-01 Main St. (54) Graef, Cutting & Coit, 900 Lafayette Bldg. (3) Garber and Schlessberg, 135-25 Northern Blvd. (54) Greenfield and Levitt, 627 Brisbane Bldg. (3) Gottlieb, Young & Co., 75-03 Main St. (67) Haskins & Sells, 10 Lafayette Sq. (3) Hillman, Allen Z., 42-76 Main St. (55) Hoch, Denny & Co., 1504-12 Marine Trust Bldg. (3) Murzin, Carl T., 75-67 182nd St. (66) Holt, Mason & Co., 1012 M. & T. Trust Co. Bldg. Slutsky, Gerald J., 67-41 Kissena Blvd. (67) (2) Stein & Greene, 136-31 41st Ave. (55) Hutchinson, Eugene S., 8 Los Robles St. (21) Jacobsen, Charles C. & Company, 344 Delaware Ave. (2) Forest Hills Johnson, John F., 425 Franklin St. (2) Freedman, Robert E., 102-18 64th Ave. (75) Joseph, Daniel and Company, 2495 Kensington Ave. Fusco & Shea, 108-03 Queens Blvd. (75) (26) Halpern, Leonard J., 102-45 62nd Rd. (75) Firm List of Members 65

NEW YORK (Continued)

Forest Hills (Continued) Hicksville Jung, William W., 71-58 Austin St. (75) Gelardi, Aurelio S., 501 S. Broadway Kaplow, George J., 108-32 67th Rd. (75) Mullane, Francis X., 181 Old Country Rd. Nelson, Lawrence J., 6803 Fleet St. (75) Newborn, Solomon, 87 Broadway Pashman, Julius L., 104-60 Queens Blvd. (76) Schneiderman, Morris, 70-49 Austin St. (75) Hollis Kandel, Daniel, 189-05 Jamaica Ave. (23) Franklin Square Landow, Joseph M. & Co., 4 New Hyde Park Rd. Homer Prince, Charles, 631 Hewlett St. Dippold, Lawrence J., 70 S. West St. Freeport Hudson Berge, Fred C., Co., 31 S. Grove St. Fisher, Joseph H. & Co., 30 Bedell St. Glickman, Morton J., 46 Green St. Green, Irving & Co., 18 E. Sunrise Hwy. Pattison and Benton, 609 Warren St. McLellan and Sullivan, 115 W. Sunrise Hwy. Weisfeld, Edward, 40 Randall Ave. Huntington Blank, Robert M., 22 Oakwood Rd. Garden City Dworkind, Herman E., 425 New York Ave. Bushan, N. H. & Company, 350 Old Country Rd. Feierstein & Sobel, New & Carver Sts. Ernst & Ernst, 1001 Franklin Ave. Gordon & Haber, 780 New York Ave. Feit, Charles & Co., 350 Old Country Rd. Ingarra, Edward, 23 Green St. Gnazzo, Frank C., 61 Hilton Ave. Michaels, Herbert Lloyd & Co., 44 Elm St. Israel, Leo & Co., 600 Old Country Rd. Morett, Norman, 251 Main St. Pullen, A. M. & Company, 600 Old Country Rd. Raskin & Raskin, 155 W. Carver St. Reisner, Bernard J., 350 Old Country Rd. Scheinholz & Apfel, 600 Old Country Rd. Huntington Station Goldberg, Julius L., 2 Sage Ct. Garden City Park Imholz, Arthur J., 5 Bradford Pl. Byrnes & Baker, 55 Herricks Rd. Irvington-on-Hudson Geneva Weber, W. E., Riverview Rd. Maley, Robert A., 426 Washington St. Rosenbloom, Louis, 71 Seneca St. Ithaca Maxfield, Randolph & Carpenter, 511 First National Glen Cove Bank Bldg. Cohen & Sutton, 14 Glen St. Nelli, D. J., 308 N. Tioga St. Steinberg, Philip R., 46 Kirkwood Dr. Santos, S. E., 709 Triphammer Rd. Glen Oaks Jackson Heights Cohen, Charles C., 255-29 74th Ave. Berner, Robert A., 33-27 80th. St. (72) Nebiker, Ralph O., 74-21 260th St. Demakos, Thomas A., 21-34 80th St. (70) Nisonoff, Harry, 37-52 82nd St. (72) Glens Falls Rottenbach, Saul N., 33-46 92nd St. (72) Weil, Carl, 72-10 37th Ave. (72) Herlihy, Edward J., 407 Glen St. Peat, Marwick, Mitchell & Co., 454 Glen St. (5) Silverstein, Saul, 37 Bay St. ' Jamaica Auslander, Alexander, 90-50 Parsons Blvd. (32) Gloversville Baum and Rosman, 87-82 Sutphin Blvd. (35) Friedhoffer, Nathan, 88-02 Sutphin Blvd. (35) Cash and Bassett, 9 W. Fulton St. Goller & Luxenberg, 168-12 Hillside Ave. (32) Dorfman, George J. & Company, 38 N. Main St. Gordon, Bernard J., 89-31 161st St. (32) Mills, Ivor M. & Company, 28 S. Main St. Kimmel, Charles & Co., 89-31 161st St. (32) Philips, Robert D., 40 N. Main St. Mitler, Harold I., 163-18 Jamaica Ave. (32) Ornstein, George, 89-50 146th St. (35) Great Neck Schwartz, Louis I., 159-03 Hillside Ave. (32) Abrams, Joseph, 33 Great Neck Rd. Schwartz, Sol, 89-49 163rd St. (32)' Cohen, Harry, 42A Cedar Dr. Shapiro and Stein, 163-18 Jamaica Ave. (32) Holzer, David L., 50 Candy Lane Simon & Bluestone, 160-08 Jamaica Ave. (32) Kravitz, Philip B. Company, 22 Glenwood Dr. Sokol, David Richard, 161-19 Jamaica Ave. (32) Lowenbraun, Taublieb & Wallens, 33 Great Neck Rd. Spahr, Lacher & Berk, 160-16 Jamaica Ave. (32). Mandel, Charles, 45 Middle Neck Rd. Speier, Stanley, 87-84 165th St. (32) Traum, Samuel B„ 5 Magnolia Dr. Unthank, George L., 110-14 Merrick Blvd. (33) Wiener, Herbert M., 639 Middle Neck Rd. Weisberg, Harry I., 146-01 Jamaica Ave. (35) Hamburg Jamestown Sawers, Edward J., 7 George St. Blomquist, Halsted & Co., Hotel Jamestown Bldg. Goodell, George W., 413 N. Main St. Harrison Johnson, Clair Edward, P.O. Box 1001 D’Arcangelo, A. Rick, 210 Harrison Ave. Seidman & Seidman, First National Bank Bldg. Noble, Sidney R., 91 Union Ave. Swanson, Wesley S., 329 Wellman Bldg. Hartsdale Kingston Kaufman, William S., 1 N. Central Ave. Bernstein & Rachmilowitz, 241 Wall St. Moccia, Felix A., 54 Wilson St. Dendy, Thomas H., 280 Wall St. North, Richard, 197 W. Chestnut St. Haverstraw Peat, Marwick, Mitchell & Co., 44 Main St. Korn, Murray L., 2 Main St. Lancaster Hempstead Malecki, Richard L., 3650 Walden Ave. Bejsovec & Sumner, 160 Baldwin Rd. Beranek, Frank, 51 Main St. Larchmont Blechman, Raphael, 556 Peninsula Blvd. Bloom, Daniel, 91 N. Franklin St. Krawchick, George, 7 Woodland Ave. Homer, Kranzler & Company, 2 N. Franklin St. Patterson & Ridgway, 250 Fulton Ave. Latham Peters & Welsh, 155A N. Franklin St. Price & Merkur, 80 N. Franklin St. Ackart, T. Edmund, P.O. Box A Rynkar, Daniel G. & Company, 382 Fulton Ave. Wachtel, Jacob, 250 Fulton Ave. Laurelton Weissman, Sol, 397 Clinton St. Palley, Sidney B., 133-11 231st St. (13) 66 American Institute of Certified Public Accountants

NEW YORK (Continued)

Levittown New City Maryanov, Lloyd. 49 Haymaker Lane Bard, Herbert, 8 N. Main St. Cohen & Fasman, 20 S. Main St. Liberty Wasser, David L., 28 Deerwood Dr. Meyer, Aaron, Sherwood Bldg. New Hyde Park Lincolndale Coe & Mittler, 2014 Hillside Ave. Casson, Thomas H. Warshaw, Alvin, 1300 Jericho Tpke. Lockport New Rochelle Bennett, Harvey, 271 North Ave. O’Connor, Holman G., 219 Hawley St. Fishstein, David & Co., 138 Centre Ave. Swift, Peters and McLaughlin, Palace Theatre Bldg. Glick-Freedman, 271 North Ave. Horowitz, David, 170 Broadway (38) Long Island City House, Sanford W., 125 Rose Hill Ave. Fielman, Alcott & Seidman, 37-06 30th Ave. (3) Lieben, J. Bernard, 28 Howard Pkwy. Hanley, Thomas F. & Co., 42-15 Crescent St. Marlowe, Leon, 17 John Alden Rd. Schneider, Emil L., 29-2S 41st Ave. (1) Montgomery, Robert F., 10 S. Division St. Odendahl, William J., Jr., 271 North Ave. Lynbrook Slotoroff, Herman A., 9 Kewanee Rd. Duplessis, Edward K., 4 Atlantic Ave. Wagner, Alexander, 271 North Ave. Markowitz, Sidney, 483 Merrick Rd. Zuckerman, Aaron, 43 Somerset Rd. Mamaroneck New York City Goldman, Melvin, 257 Mamaroneck Ave. (Manhattan—The Bronx) Aaronson, Robert B., 150 Broadway (38) Manhasset Abrams, Meresman & Co., 545 Madison Ave. (22) Abrams, R. Robert, 330 E. 46th St. (17) Hom, Robert H., 35 Revere Rd. Achtentuch, Herbert, 60 E. 42nd St. (17) Acker, Howard G., 60 E. 42nd St. (17) Massapequa Ackerman and Ackerman, 60 E. 42nd St. (17) Ackerman, Henry H. & Co., 19 Rector St. (6) Ducey, William J., Jr., 3 Park Lane Pl. Adams & Becker, 110 E. 42nd St. (17) Knauss, George L., 65 McKinley St. Addison, John & Co., 30 Broad St. (4) Krenn, Sebastian J., 328 Seaford Ave. Adelman, Milton, 1472 Broadway (36) Sinnreich, William, 101 New York Ave. Aderer, Alexander & Co., 79 Madison Ave. (16) Ades, Bernard, 505 Fifth Ave. (17) Massena Agren, Lehmann & Co., 220 W. 42nd St. (36) Alberts & Kahn, 295 Madison Ave. (17) Guilmette and Pinto, 10 Water St. Albin and Albin, 51 Chambers St. (7) Leary and Dox, 133 Allen St. Almour, David J. & Co., 350 Fifth Ave. (1) Alpern & Heller, 113 W. 42nd St. (36) Merrick Alperstein, Mark, Miller & Weber, 285 Madison Ave. Weinert, Saul J., 141 Margaret Blvd. (17) Alson & Brown, 99 Park Ave. (16) Altman, Morris, 143-45 W. 40th St. (18) Middletown Amber, Harold L., 401 Broadway (13) Hirsch & Judelson, 10 North St. Amick and Spicer, 50 Broadway (4) Markovits, William B., 1 North St. Anchin, Block & Anchin, 285 Madison Ave. (17) Rackett, Robert H., 109 North St. Andersen, Arthur & Co., 80 Pine St. (5) Angus, David A., 274 Madison Ave. (16) Apfel & Englander, 347 Madison Ave. (17) Mill Neck Apfel, S. Howard & Co., 501 Fifth Ave. (17) Scheib, Arthur, Jr., P.O. Box 242 Apt, David D., 855 Ave. of the Americas (1) Arnsten, Lawrence E., 15 E. 48th St. (17) Aronowitz, Samuel & Co., 1440 Broadway (13) Mineola Aronson, Max & Company, 570 Seventh Ave. (18) Green & Green, 38 Willis Ave. Aronson & Oresman, 350 Fifth Ave. (1) Landau, Maurice & Co., 96 Willis Ave. Ashley, Jack, 12 E. 41st St. (17) Millman & Shlecter, 100 E. Old Country Rd. Auerbach and Buck, 310 Madison Ave. (17) Price Waterhouse & Co., 220 Old Country Rd. Auerbach, Harry, 1 Liberty St. (5) Wengrover, Bernard, 32 3rd Ave. Auslander, Julius S., 1186 Broadway (1) Auslander, Martin, 377 Broadway (13) Monroe Austin, Richard, 111 W. 40th St. (18) Avidon, Matthew, 154 Nassau St. (38) Eininger, Daniel, Citizens Bank Bldg. Ayrons & Hirschfield, 1440 Broadway (18) Bacas, Gates & Potter, 110 E. 42nd St. (17) Moravia Bachrach, Alfred R. & Co., 770 Lexington Ave. (21) Van Arsdale, Harry, 19 Main St. Back & Gould, 51 Chambers St. (7) Bacon, Ross M., 19 W. 44th St. (36) Baer & Baer, 401 Broadway (13) Mt. Vernon Baker, Samuel, 32 Broadway (4) Colodny, Emanuel & Company, First National Bank Baliba, A. Morton & Co., 152 W. 42nd St. (36) Bldg. Ball, William & Co., 225 W. 34th St. (1) Egan & Nielsen, 120 Prospect Ave. Bank, Druckman, Hill & Mach, 111 W. 40th St. (18) Goodman, Stanley, 631 N. Terrace Ave. Bard, Herbert, 1775 Broadway (19) Hartzband, Arthur M., 1 Stevens Ave. Bardt & Bardt, 5 Beekman St. (38) Samuels & Samuels, 10 Fiske Pl. Barlas, Abraham, 401 Broadway (13) Taub, Milton M., 9 W. Prospect Ave. Baron, Irving & Company, 205 W. 34th St. (1) Barsony, Joseph, 350 Fifth Ave. (1) Nanuet Barst & Goldwasser, 11 W. 42nd St. (36) Baskind, George, 285 Madison Ave. (17) Segall, Harold, 12 Green Oval Bass and Lerner, 40 Exchange Pl. (5) Bass, Samuel D., 103 Park Ave. (17) Newark Battaglia, John L., 566 Seventh Ave. (18) Baumann, Harold E., 211 West Ave. Baum, Steinbach & Co., 19 W. 44th St. (36) Baumann & Schlossberg, 152 W. 42nd St. (36) Bayer, Clauson, Swanson & Co., 67 Wall St. (5) Newburgh Beard & Abney, 15 E. 69th St. (21) Copans, Lawrence W., 157 Liberty St. Beck & Field, 515 Madison Ave. (22) Dowd, Thomas G., 55 Quassaick Ave. Beck, Harry, 8 W. 40th St. (18) Hellman, Meyer, 73 2nd St. Beck & Metzger, 11 E. 44th St. (17) Mantis and Zeitlin, 297 Liberty St. Becker, Lee, 277 Broadway (7) Nugent & Haeussler, 26 West St. Becker, Louis, 11 W. 42nd St. (36) Rich & Marks, 346 Broadway Becker, Philip, 545 Fifth Ave. (17) Robbins, Greene & Sosnoff, 481 Broadway Becker and Roemer, 475 Fifth Ave. (17) Firm List of Members 67

NEW YORK (Continued)

New York City (Manhattan,—The Bronx) Braunstein & Chemin, 270 Madison Ave. (16) Braverman, Bernard, 18 E. 41st St. (17) (Continued) Brecker, Zucker & Co., 11 W. 42nd St. (36) Becker, Sanford, 11 W. 42nd St. (36) Breger, David, 424 Madison Ave. (17) Beer, Abraham, 274 Madison Ave. (16) Breiner, Edmund E., 507 Fifth Ave. (17) Beer & Satty, 274 Madison Ave. (16) Brender, William D., 55 W. 42nd St. (36) Behren & Mast, 450 Seventh Ave. (1) Brenner, David S., 507 Fifth Ave. (17) Behrman, H. J. & M. H. Company, 666 Fifth Ave. Bressman and London, 855 Ave. of the Americas (1) (19) Briloff, Abraham J., 30 Broad St. (4) Belanger & Boulogne, 25 W. 43rd St. (36) Broda, Lucille, 1177 Nelson AVe. (52) Bell, Ellis, 55 W. 42nd St. (63) Brodsky, Irving & Co., 205 W. 34th St. (1) Bell, Ernest W. and Company, 25 Broadway (4) Brody, Tobias, 249 W. 34th St. (1) Bellet, Fred S., 175 Fifth Ave. (10) Bronner, Frank J., 154 Nassau St. (38) Belsky and Abbe, 1501 Broadway (36) Bronstein, J. M., 233 Broadway (7) Bemis, Lloyd E. & Co., 107 William St. (38) Brookman & Greenberg. 595 Fifth Ave. (17) Bennett and Danziger, 147 W. 42nd St. (36) Brounstein, Sidney, 507 Fifth Ave. (17) Benwitt, Isaac & Co., 21 E. 40th St. (16) Brout, Henry & Company, 295 Madison Ave. (17) Bercu, Nelson & Co., 55 W. 42nd St. (36) Brown & Atkins, 71 Broadway (6) Berdon, David & Co., 511 Fifth Ave. (17) Brown, Benjamin, 505 Fifth Ave. (17) Berenson & Berenson, 9 E. 40th St. (16) Brown, Raymond H., 342 Madison Ave. (17) Berger, Abraham H., 225 W. 34th St. (1) Bruck and Company. 545 Fifth Ave. (17) Berger, Victor M., 154 Nassau St. (38) Bruckner, Max & Company, 10 E. 40th St. (16) Bergman, Rudolph and Son, 6 Maiden Lane (38) Bruell and Keller, 11 Park Pl. (7) Bergman, Saul & Company, 26 Broadway (4) Bruneau, Armand L., Company, 74 Trinity Pl. (6) Berkman, Nathan & Company, 29 Broadway (6) Bruneau & Van Brunt, 150 Broadway (38) Berkowitz, Bernard H„ 22 E. 41st St. (17) Brunt & Co., 40 Wall St. (5) Berkowitz, Seymour, 276 Fifth Ave. (1) Bryan, Charles T. & Co., 55 Liberty St. (5) Berkowitz, Stanley, 250 W. 57th St. (19) Bryman, George, 1441 Broadway (18) Berlin and Kolin, 1775 Broadway (19) Buchbinder, Stein & Co., 1440 Broadway (18) Bermack, Charles K. & Co., 1407 Broadway (18) Buckner, Charles & Co., 8 W. 40th St. (18) Buckner, Seymour D., 350 Fifth Ave. (1) Berman & Fine, 130 W. 42nd St. (36) Budner, Solomon H. & Co., 170 Broadway (38) Berman & Berman, 120 W. 42nd St. (36) Buksbaum, Reuben & Co., 401 Broadway (13) Berman, Isadore I., 295 Madison Ave. (17) Burke, Thomas G. & Company, 230 Park Ave. (17) Berman & Jackson, 10 E. 40th St. (16) Burn & Thau, 55 Liberty St. (5) Bernard, Milton M., 10 E. 40th St. (16) Burris, S. George & Co., 19 W. 44th St. (36) Berne, Andrew, 350 Fifth Ave. (1) Burstein & Rabinowitz, 30 E. 42nd St. (17) Bernstein, Bernard, 401 Broadway (13) Busch, Harold J., 1225 Broadway (1) Bernstein & Bernstein, 135 Broadway (6) Butwin Rosen Butwin, 55 John St. (38) Bernstein & Braunschweig, 295 Madison Ave. (17) Buyer, Irving, 303 W. 42nd St. (36) Bernstein, David & Co., 20 E. 46th St. (17) Byrnes & Baker, 19 Rector St. (6) Bernstein, Felix I., 79 Wall St. (5) Byxbee, T. M., Company, 70 Pine St. (5) Bernstein, Jack M., 1776 Broadway (19) Caffina, Sands, Steinberg & Stern, 366 Fifth Ave. (1) Bernstein, Jerome, 485 Fifth Ave. (17) Cahen, Morris M., 635 Madison Ave. (22) Bernstein, Mason & Pincus, 9 E. 40th St. (16) Caine, N. R. & Company, 40 Exchange Pl. (5) Bernstein, Meyer, 39 Broadway (6) Calabro & Co., 2488 Grand Concourse (58) Bernstein, Michaelson, Sternbach & Goldstein, 60 E. Callahan & Fries, 74 Trinity Pl. (6) 42nd St. (17) Camhi, Max, 475 Fifth Ave. (17) Bernstein, Milton A., 1440 Broadway (18) Cannon, Jos. W., Co.. 33 W. 42nd St. (36) Bernstein, Robbins & Trager, 565 Fifth Ave. (17) Cantor, Irving, 55 W. 42nd St. (36) Berro, Morris, 475 Fifth Ave. (17) Carbone, Vincent J., 17 John St. (38) Bersohn, A. P., 551 Fifth Ave. (17) Carlozzi, Nicholas H., 25 Broad St. (4) Berson, S. & Co., 1450 Broadway (18) Carney, William H., 420 Lexington Ave. (17) Betancourt, Ramon, 260 W. 73rd St. (23) Carr and Company, 39 Broadway (6) Betz, William L„ 25 Broad St. (4) Caruso, Ernest R., 11 W. 42nd St. (36) Beucler, Douglas R., 1 E. 44th St. (17) Cascione, John, Company, 141 Broadway (6) Biederman & Greenwald, 250 W. 57th St. (19) Chaikin & Fialkow, 55 W. 42nd St. (36) Bilchick, A. L. & Company, 565 Fifth Ave. (17) Chambellan, Berger & Welti, 20 Vesey St. (7) Biller & Snyder, 141 Broadway (6) Charles and Littenberg, 10 E. 40th St. (16) Billman, Gaines & Co.. 225 W. 34th St. (1) Chernofsky, Morris I., 11 W. 42nd St. (36) Bindamin & Miller, 60 E. 42nd St. (17) Chiarelli, Salvatore, 567 E. 184th St. (58) Binder, Jacob A., 201 W. 72nd St. (23) Chill and Weiner. 51 Chambers St. (7) Birnbaum, Morris, 160 Broadway (38) Chirlian, Parker & Co., 25 W. 43rd St. (36) Birnbaum, Saul I., 30 E. 42nd St. (5) Chirnside, Roberts & Langston, 380 Madison Ave. Blackstone, F. Gordon, 261 Madison Ave. (16) (17) Blattman, Murray, 200 W. 34th St. (1) Christian, Chauncey L., 48 W. 48th St. (36) Blau, Arthur M„ 305 Broadway (7) Chumsky, Alvin L., 764 Imperial Dr. Blau, Joseph D. & Co., 1790 Broadway (19) Cieri, Joseph N., 395 Broadway (13) Bliss, Max L., 641 Sixth Ave. (11) Clarke, Oakes & Greenwood, 80 Broad St. (4) Blum, Gerald, 520 Fifth Ave. (36) Cleary, During & Co., 26 Broadway (4) Blum, Harry L., 250 W. 57th St. (19) Cobert, Edward & Co., 261 Broadway (7) Blum, Louis D. & Co., 110 E. 42nd St, (17) Cohen, Arnold H„ 509 Fifth Ave. (17) Blum, Michael H. & Company, 100 W. 42nd St. (36) Cohen & Feld, 565 Fifth Ave. (17) Blumberg, Block & Carter, 350 Fifth Ave. (1) Cohen, Irving H., 350 Fifth Ave. (1) Blumenberg, Sidney, 475 Fifth Ave. (17) Cohen, Julius J. & Co., 250 W. 57th St. (19) Blutman, Samuel A., 366 Broadway (13) Cohen, Keller, Loffmin & Co., 570 Seventh Ave. (18) Cohen, Morton M. & Co., 200 W. 34th St. (1) Bly, Saul S. & Company, 61 Broadway (6) Cohn, J. H. & Company, 30 Broad St. (4) Bohrer, Ira, 59 Pearl St. (4) Cohn, Louis J. & Co., 103 Park Ave. (17) Bonderow, Jack C., 295 Madison Ave. (17) Collins, Gregory V. & Company, 76 Beaver St. (5) Borod and Kraus, 1619 Broadway (19) Colby, David & Company, 60 E. 42nd St. (17) Borow & Borow, 1440 Broadway (18) Connaughton, Howard W., 311 W. 43rd St. (36) Borowik, Stanley S., 500 Fifth Ave. (36) Conrad and Zachary, 152 W. 42nd St. (36) Bosky, Irving A., 1 E. 42nd St. (17) Conroy, Smith & Co., 26 Broadway (4) Botwinick, Benjamin, 1775 Broadway (19) Cookler, Milton, 1457 Broadway (36) Boyce, Hughes & Farrell, 70 Pine St. (5) Cooperman, Leo, 261 Broadway (7) Brach, Gosswein and Lane, 1776 Broadway (19) Corn, Theodore F. & Co., 570 Seventh Ave. (18) Brachfeld, Herbert J., 147 W. 42nd St. (36) Cousins, James A., 366 Fifth Ave. (1) Brady, John F., 500 Fifth Ave. (36) Crook & Eccleston, 165 Broadway (6) Braff, Arnold. 37 Wall St. (5) Cunningham, J. M., 111 Broadway (6) Brand & Baron, 450 Seventh Ave. (1) Brandon, Carl, c/o Lack & Lack, 310 Madison Ave. Curran & Co., 355 Lexington Ave. (17) (17) Curtis & Kaplan, 550 Fifth Ave. (36) Brandon, Irving, 225 Broadway (7) Cutler, Isaac, 111 Broadway (6) Brandt and Pollock, 233 Broadway (7) Cymrot, Irwin M. & Co., 350 Fifth Ave. (1) Brandvein, Herbert C.. 171 Madison Ave. (16) Dallek, Gerald H., 11 W. 42nd St. (36) Braudy, Leon J., 347 Madison Ave. (17) Danahar and Bastable, 11 Park Pl. (7) Brauer, A. M. & Co., 250 W. 57th St. (19) Daniels, Isidor, 535 Fifth Ave. (17) Braun, Milton B., 225 Broadway (7) Danis, Sydney H. & Company, 358 Fifth Ave. (1) Braunfeld, Archibald U., 521 Fifth Ave. (17) Danish, David, 225 W. 34th St. (1) 68 American Institute of Certified Public Accountants

NEW YORK (Continued)

New York City (Manhattan—The Bronx) Finkelstein, Goldstein and Rick, 570 Seventh Ave. (18) (Continued) Finn, H. L. & Company, 10 E. 40th St. (16) Danzig, Joseph, 165 Broadway Fisch, David S. & Co., 285 Madison Ave. (17) Davey & Harms, 405 Lexington Ave. (17) Fischer, David S. & Co., 51 Chambers St. (7) Davidson, Harold N., 92 Liberty St. (6) Fischman, Samuel & Co., 500 Fifth Ave. (36) Davidson, T. D. & Co., 17 John St. (38) Fish, N. L. & Company, 350 Fifth Ave. (1) Davies & Davies, 30 E. 42nd St. (17) Fisher, Frederick F., 300 Park Ave., S. (10) Davis, Bernard, 3302 Tiemann Ave. (59) Fishman, Herman, 152 W. 42nd St. (36) De Curtis, Victor & Company, 1060 Allerton Ave. Flamm, Charles, 225 .Broadway (7) (69) Flamm, Robert R., 630 Third Ave. (17) Dellicato, Michael A., 150 Broadway (38) Flaster, Charles, 33 W. 42nd St. (36) Denby and Kraese, 155 E. 38th St. (16) Fleischer, Thier, Lane & Lipton, 1775 Broadway (19) De Palma & Ain, 475 Fifth Ave. (17) Flesch & Zeitlin, 180 Madison Ave. (16) Deutsch, Carl, 500 Fifth Ave. (36) Fliegel, Emanuel & Co., 452 Fifth Ave. (18) Diamond, Jacob H. & Company, 10 E. 43rd St. (17) Fliegelman, Bernard, 103 Park Ave. (17) Diamond & Pinter, 30 E. 42nd St. (17) Fluss, Edwin J., 130 W. 42nd St. (36) Dicker, Daniel, 12 E. 41st St. (17) Fogel & Warantz, 1440 Broadway (18) Dickman, Myron L., 152 W. 42nd St. (36) Ford, Meyer & Flynn, 41 E. 42nd St. (17) Diller, Schindler, and Goldfarb, 292 Madison Ave. Forer, Louis, 280 Madison Ave. (16) (17) Fox & Juran, 295 Madison Ave. (17) Dince & Gelley, 320 Broadway (7) Frampton, John S., 341 Madison Ave. (17) Dinerman, James, 60 E. 42nd St. (17) Frank, Bernhard H. and Company, 225 W. 34th St. Dinkes, Benjamin. 11 W. 42nd St. (36) Dobkin, Herman J. & Co., 25 W. 43rd St. (36) Frankel, Abraham & Company, 225 Broadway (7) Dolowitz & Rochelle, 55 W. 42nd St. (36) Franklin & Company. 511 Fifth Ave. (17) Dorfman, William K. & Co., 570 Seventh Ave. (18) Frazer and Torbet, 230 Park Ave. (17) Drake, Gregory, 295 Madison Ave. (17) Frederick, Irving, 1440 Broadway (18) Drooks, Harold, 401 Broadway (13) Freedman & Fetter, 855 Ave. of the Americas (1) Drucker, Meringoff & Co., 350 Fifth Ave. (1) Freedman, Max, 10 E. 40th St. (16) Dunn & Taylor, 40 Exchange Pl. (5) Freeman, Davis, Furgatch & Co., 1441 Broadway (18) Ebert, Louis J. & Co., 50 Broad St. (4) Freireich & Cohen, 33 W. 42nd St. (36) Eckes & Dean, 50 Broadway (4) Frendel, Brown & Weissman, 8 W. 40th St. (18) Edelson, Emanuel M. & Co., 50 Broad St. (4) Fried, John J. & Co., 276 Fifth Ave. (1) Edwards & Pfeffer, 855 Ave. of Americas (1) Fried, Maurice, 1776 Broadway (19) Efros, Allen, 11 Broadway (4) Fried, Samuel J., 33 W. 42nd St. (36) Ehrenkranz, Joel S., 5 Hanover Sq. (4) Friedensohn, Irving, 475 Fifth Ave. (17) Eichen, Marvin A. & Co., 295 Madison Ave. (17) Friedman, Charles, 271 Madison Ave. (16) Eisen, Isidore H., 701 Seventh Ave. (36) Friedman, D. and Company, 551 Fifth Ave. (17) Eisenberg, Shapiro & Co., 280 Broadway (7) Friedman, Lee G., 516 Fifth Ave. (36) Eisman & Co., 33 W. 42nd St. (36) Friedman, Martin, 41 E. 42nd St. (17) Eisner & Lubin, 529 Fifth Ave. (17) Friedman & Winter, 152 W. 42nd St. (36) Elkins, Jacob B., 141 Broadway (6) Frishkoff, Louis H. & Company, 170 Broadway (38) Ellenbogen, Nathan K., 1440 Broadway (18) Frumkin Kalver. 101 W. 31st St. (1) Ellins, David, 305 Broadway (7) Funaro, George R & Co., 521 Fifth Ave. (17) Elstein, Louis H., 150 Broadway (38) Gale, Joseph H., 11 W. 42nd St. (36) Engelbourg, Aaron, 509 Fifth Ave. (17) Galenson, Lipson & Company, 11 Park Pl. (7) Englander, Max, 347 Madison Ave. (17) Ganeles, Benjamin M., 122 E. 42nd St. (17) Engleman and Volkman, 52 Vanderbilt Ave. (17) Garbarini, Andrew, 217 Broadway (7) Eolis, A. L. and Associates, 450 Seventh Ave. (1) Garber, Allan Lee, 424 Madison Ave. (17) Epstein, Rosenberg & Co., 570 Seventh Ave. (18) Garlick and Hoffman, 295 Madison Ave. (17) Ernst & Ernst, 120 Broadway (5) Geist, Harry & Company, 341 Madison Ave. (17) Esberg, Andreas & Company, 230 Park Ave. (17) Gellar, David, 52 Broadway (4) Escoe & Heinberg, 217 Broadway (7) Geller, Fred H., 1501 Broadway (36) Escoett & Co., 130 William St. (38) Geller and Geller, 290 Madison Ave. (17) Estersohn, Irving, 52 Wall St. (5) Geller, Lester W., 1472 Broadway (36) Etlin, Murray, 2542 University Ave. (68) Gellin & Roth, 11 W. 42nd St. (36) Eysman, Mouritz, 1440 Broadway (18) Gershon and Mason, 8 W. 40th St. (18) Falb, Irving & Company, 200 W. 57th St. (19) Gettry, Martin D. & Co., 276 Fifth Ave. (1) Falcone, Ralph A., 130 W. 56th St. (19) Getz, Joseph & Company, 521 Fifth Ave. (17) Falon and Todres, 50 Broad St. (4) Gewitz, Edward & Co., 350 Fifth Ave. (1) Farber, Jacob & Co., 230 W. 41st St. (36) Gezelter, Abraham, 1133 Broadway (10) Farmer, Maimone & Braun, 350 Fifth Ave. (1) Gibbs, Irving S., 25 W. 43rd St. (36) Fass & Buchalter, 140 Nassau St. (38) Gilbert, Theodore D., 500 Fifth Ave. (36) Fass, Jacob J, 170 Broadway (38) Giles, C. D. & Co., 67 Wall St. (5) Fassler, Harry, 11 W. 42nd St. (36) Giller, Solomon, 15 W. 44th St. (36) Fava, Dante, 114 Liberty St. (6) Gindick, Irving, 72 Wall St. (5) Favino, Victor M., Jr., 1775 Broadway (19) Ginzler, Robert M., 1133 Broadway (10) Fedde & Company, 50 Broad St. (4) Glantz & Sank, 305 Broadway (7) Feder, Bernard, 101 W. 31st St. (1) Glaser, Benjamin & Co., 11 W. 42nd St. (36) Feder, Harry, 11 Park Pl. (7) Glasser, Ernest J., 341 Madison Ave. (17) Feuerstein, Benjamin L„ 305 Broadway (7) Glasser, Gerard A., 1457 Broadway (36) Feiman, Geller & Feiman, 295 Madison Ave. (17) Glickman & Glickman, 5 E. 57th St. (22) Fein, Benjamin D., Co., 8 W. 40th St. (18) Gluckman & Gevirman, 60 E. 42nd St. (17) Feinberg & Gross, 52 Broadway (4) Gluckman & Schacht, 115 Broadway (6) Feinberg, Jacobs & Furman, 1440 Broadway (18) Gluss & Gluss, 230 Park Ave. (17) Feinberg and Lusterman, 38 Park Row (38) Godt, Jacob & Co., 450 Seventh Ave. (1) Feingold, S. Theodore, 1271 Ave. of the Americas (20) Goetting, Louis C., Jr., 19 Rector St. (6) Feintuch, J. Loeb & Rothman, 225 W. 34th St. (1) Goffner, Norman M., 60 Wall St. (5) Feitell, Bernard B., 505 Fifth Ave. (17) Gold, Archibald, 342 Madison Ave. (17) Feldberg, William, 570 Seventh Ave. (18) Gold, Michael H., 280 Madison Ave. (16) Feldman & Herbstman, 225 Broadway (7) Goldberg Bros. & Company, 10 E. 40th St. (16) Feldman, Isidore, 7523 Empire State Bldg. (1) Goldberg, Gilbert Co., 132 W. 43rd St. (36) Feldman, Julius, 55 W. 42nd St. (36) Goldberg, Max W., 55 Liberty St. (5) Feldman, Moe, 400 Madison Ave. (17) Goldberg, Morris J., 1790 Broadway (19) Felix, Harold J., 350 Fifth Ave. (1) Goldberg, Saul, 19 W. 44th St. (36) Fell, Leonard H., 295 Madison Ave. (17) Goldberg & Tarshis, 140 W. 42nd St. (36) Fendell, M. D. & Co., 230 Park Ave. (17) Goldberger, B. J. & Company, 21 E. 40th St. (16) Fenton, Sidney J., 60 E. 42nd St. (17) Goldblatt, Brown & Sax, 30 Rockefeller Plaza (20) Ferber & Trager, 511 Fifth Ave. (17) Goldenberg and Goldenberg, 23 E. 64th St. (21) Ferro, Berdon & Company, 295 Madison Ave. (17) Goldes, Seymour, 521 Fifth Ave. (17) Fersten, Sidney, 475 Fifth Ave. (17) Goldfinger, Wolkind & Binder, 225 W. 34th St. (1) Fialkoff, Lieberman & Friedman, 60 E. 42nd St. (17) Goldin, Benjamin J., 122 E. 42nd St. (17) Field, Nathaniel & Co., 521 Fifth Ave. (17) Golding, Max, 51 Chambers St. (7) Fields, Fischgrund & Aerenson, 11 W. 42nd St. (36) Goldman, Robert, 1501 Broadway (36) Fields, Jack A., 210 E. 47th St. (17) Goldman & Schneider, 17 John St. (38) Finger, Sidney, 30 E. 42nd St. (17) Goldman & Schwartz, 120 W. 42nd St. (36) Fink, Max, 47 W. 43rd St. (36) Goldner, Jack, 95 Madison Ave. (16) Firm List of Members 69

NEW YORK (Confirmed)

New York City (Manhattan—The Bronx) Haravay, Charles, 5 Beekman St. (38) Harbus, Margulies and Grobstein, 11 W. 42nd St. (Continued) Hariton, Semel & Pachman, 30 E. 40th St. (16) Goldsmith & Voorhees, 7 Dey St. (7) Harrington & Nichols, 200 W. 34th St. (1) Goldstein, A. Jesse & Co., 350 Fifth Ave. (1) Harris, Kerr, Forster & Company, 420 Lexington Ave. Goldstein, David, 67 W. 44th St. (36) (17) Goldstein & Herskowitz, 320 Broadway (7) Hartmeyer and Duncan, 220 E. 42nd St. (17) Goldstock, Louis, 48 W. 48th St. (36) Haskins & Sells, 2 Broadway (4) Golinko, Jerome I. & Company, 111 W. 50th St. (20) Hasson, Albert J., 1776 Broadway (19) Gompers & Blau, 149 Broadway (6) Hauser, O’Connor & Hylind, 580 Fifth Ave. (36) Goodkin, Harry & Co., 1 Chase Manhattan Plaza (5) Hausner, Lapin & Co., 111 Broadway (6) Goodkind, David A. & Company, 521 Fifth Ave. (17) Hayes, George J., 545 Fifth Ave. (17) Goodman, Robert A., 171 Madison Ave. (16) Heaton, W. C. and Company, 600 Fifth Ave. (20) Goodman & Spinner, 363 Seventh Ave. (1) Hecht, Charles & Company, 20 Exchange Pl. (5) Goorland, Kleiman & Tannenbaum, 305 Broadway (7) Heimowitz & Heimowitz, 350 Fifth Ave. (1) Gordon, Alexander E., 50 E. 42nd St. (17) Held, Julius, 280 Madison Ave. (16) Gordon, Kraus & Company, 122 E. 42nd St. (17) Held, Morton & Co., 401 Broadway (13) Gordon, Samuel N., 130 Gale Pl. (63) Helfat and Gross, 230 Park Ave. (17) Gordon, S. Robert & Company, 477 Madison Ave. Heller, Daniel J„ 49 W. 23rd St. (10) (22) Heller, Frederick R„ 535 Fifth Ave. (17) Gorsey, Daniel, 27 W. 55th St. (19) Heller & Heller, 1440 Broadway (18) Gorsky, Samuel C., 135 Broadway (6) Heller, Joseph, 1457 Broadway (36) Gottesman, Meyer E., 39 Cortlandt St. (7) Hendel, Abraham, 507 Fifth Ave. (17) Gottlieb & Mostel, 341 Madison Ave. (17) Henry, Robert Lee, 60 E. 42nd St. (17) Gould, Mortimer D. & Co., 175 Fifth Ave. (10) Herbert, Joseph S. & Company, 350 Fifth Ave. (1) Gradel, J. A. & Company, 25 Broad St. (4) Herman, Martin H., 250 W. 57th St. (19) Graham, Arnold H., 217 Broadway (7) Herman, Samuel, 1440 Broadway (18) Graham, Lewis J., 1841 Broadway (23) Hermele, Cyril H. & Company, 150 Broadway (38) Greenberg, Benjamin, 70 Pine St. (5) Hertz & Herson, 2 Park Ave. (16) Granger, Marshall & Company, 60 E. 42nd St. (17) Herwood & Herwood, 521 Fifth Ave. (17) Granick, Theodore, 570 Seventh Ave. (18) Hest & Weisman, 17 E. 63rd St. (21) Granoff & Prose, 50 Broadway (4) Higgins, Wiemer & Shore, 53 Park Pl. (7) Grant, Alexander & Company, 6 E. 45th St. (17) Hillman, Murray, 1533 Townsend Ave. (52) Graven, Duggan & Company, 295 Madison Ave. (17) Himmelblau, David & Co., 350 Fifth Ave. (1) Greeley, McKay & O’Keefe, 60 E. 42nd St. (17) Hirsch, Alvin C., 150 Nassau St. (38) Green, H. M. & Company, 103 Park Ave. (17) Hirsch, Sidney, 566 Seventh Ave. (18) Green, Strocker & Company, 850 Third Ave. (22) Hirsch, Sol & Co., 12 E. 41st St (17) Greenberg, I. David, 1450 Broadway (18) Hirsh, Louis D., 11 W. 42nd St. (36) Greenberg, Joseph S., 350 Broadway (3) Hoberman, Louis G. & Co., 855 Ave. of the Americas Greenberg, Samuel and Company, 60 E. 42nd St. (17) Greenberg, Tucker & Co., 23 E. 26th St. (10) Hoffberg & Oberfest, 475 Fifth Ave. (17) Greenblatt, Arnold I., 347 Madison Ave. (17) Hofflin & Fish, 545 Fifth Ave. (17) Greene, Leonard, 15 Park Row (38) Hoffman, George B., 2727 University Ave. (68) Greenfield, Frederick Wm. & Co., 342 Madison Ave. Hoffman, Joseph, 152 W. 42nd St. (36) (17) Hoffman, Milton N. Co., 415 Madison Ave. (17) Greenfield, Joseph, 500 Fifth Ave. (36) Hollander, Samson, 299 Broadway (7) Greenspan, Kenneth, 30 E. 42nd St. (17) Hollender, Murray H. & Co., 580 Fifth Ave. (36) Greenspan, S. George and Co., 370 Lexington Ave. Holtzman, Jacob M., 17 Battery Pl. (4) (17) Homes & Davis, 521 Fifth Ave. (17) Greenspan & Yelon, 60 E. 42nd St. (17) Horn, Robinson & Nathan, 285 Madison Ave. (17) Greidinger, B. Bernard & Company, 1441 Broadway Horne, Milton M., 1440 Broadway (18) (18) Hornstein & Broder, 18 E. 41st St. (17) Gremmel & Wuerfel, 50 Church St. (7) Horowitz, William S., 261 Broadway (7) Grey and Shron, 370 Seventh Ave. (1) Horwath & Horwath, 41 E. 42nd St. (17) Grill & Aronson, 1775 Broadway (19) Housman, Laurence I., 261 Broadway (7) Griss, William, 205 W. 34th St. (1) Howard, Kuperman & Goldberg, 110 E. 42nd St. (17) Groothuis, Kaplan & Rosen, 501 Fifth Ave. (17) Huberfeld, Ralph, 521 Fifth Ave. (17) Gropper, Henry & Co., 350 Fifth Ave. (1) Huberfeld and Rubin, 11 W. 42nd St. (36) Gross, Emanuel G., 250 W. 57th St. (19) Hudes & Stern, 225 W. 34th St. (1) Gross, Louis, 850 Third Ave. (22) Huene, Arthur H. & Company, 70 Pine St. (5) Grossman, Bernard, 377 Broadway (13) Hurdman and Company, 22 E. 40th St. (16) Grossman, Brozman & Agrin, 350 Fifth Ave. (1) Hurdman and Cranstoun, 43 Broad St. (4) Grossman, Daniel & Co., 47 W. 34th St. (1) Hurwitz & Jaffe, 276 Fifth Ave. (1) Grossman & Feder, 217 Broadway (7) Hyans, Stem, 1441 Broadway (18) Gruber, Leon E. & Co., 565 Fifth Ave. (17) Hyland & Gregory, 76 Beaver St. (5) Gruber, Morris S., 150 Nassau St. (38) Ide, Rodbart & Simel, 19 W. 44th St. (36) Gruenfeld, Oscar, 1841 Broadway (23) Immerman, Irving S. & Co., 225 W. 34th St. (1) Gruhn & Grayson, 26 Broadway (4) Irgang, Carl, 51 Chambers St. (7) Gukowsky, Sidney, 190 W. 170th St. (52) Irvings, Gerstman & Irvings, 274 Madison Ave. (16) Gullen, Henry S., 1780 Broadway (19) Irwin & Present, 17 E. 45th St. (17) Gunner, Morris, 175 Fifth Ave. (10) Isaacs, Edward & Company, 500 Fifth Ave. (36) Gustin, Jacobs and Company, 11 W. 42nd St. (36) Iseson, Pincus & Co., 38 Park Row (38) Guttelman & Gertz, 305 Broadway (7) Israel, Leo, 1457 Broadway (36) Gwirtzman, Sidney, 160 Broadway (38) Israelite, Abraham, 116 Central Park, S. (19) Haas & Haas, 225 W. 34th St. (1) Jacobs, David, 7 E. 42nd St. (17) Haas, Maurice A. & Adrian L., 12 E. 41st St. (17) Jacobs, Evall, Hirson & Honig, 19 Rector St. (6) Haas, Shields & Co., 450 Seventh Ave. (1) Jacobs, Jason, 400 Madison Ave. (17) Haber & Co., 1441 Broadway (18) Jacobs, Myron J., 516 Fifth Ave. (36) Hackeling, Oberkirch, Corbin & Co., 608 Fifth Ave. Jacobson, A. S. & Co., 152 W. 42nd St. (36) (20) Jacobson, Greenfeld & Laventhol, Krekstein & Co., Hacker, Samuel & Co., 1270 Ave. of Americas (20) 500 Fifth Ave. (36) Hafer, Baran & Golub, 521 Fifth Ave. (17) Jacoby, Burton, 3555 Bainbridge Ave. (67) Hafner, Harry, 855 Ave. of the Americas (1) Jacolow, Jerald J., 305 Broadway (7) Haffner, Joseph B., 1270 Ave. of the Americas (20) Jaffe. Herman, 350 Fifth Ave. (1) Hahn, Stanley L., 210 Fifth Ave. (10) Jancourtz, Reuben, 276 Fifth Ave. (1) Halboth, Henry C., 165 Broadway (6) Janis, Janis & Miller, 295 Madison Ave. (17) Joffe, Bernhard M. & Co., 475 Fifth Ave. (17) Hall, Paul S., 21 E. 40th St. (16) Johnson, Atwater & Company, 130 William St. (38) Hammer, M. J. & Co., 261 Broadway (7) Johnsons' Wood & Co., 19 Rector St. (6) Hammes, Rockefeller and Silloway, 551 Fifth Ave. Jones. Lloyd Company, 500 Fifth Ave. (36) (17) Joseph, David & Company, 17 E. 49th St. (17) Handel, Irving & Co., 11 W. 42nd St. (36) Joseph,-Ralph B., 527 Lexington Ave. (17) Handelman, Seymour N., 55 W. 42nd St. (36) Joyce & Mattis, 100 E. 42nd St. (17) Handelsman, L. and Company, 33 W. 42nd St. (36) Juels, Irving, 32 Broadway (4) Handler, Abraham, 152 W. 42nd St. (36) Jurgrau, Leon B., 475 Fifth Ave. (17) Hanigsberg, Delson & Broser, 711 Fifth Ave. (22) Kadison, Louis, 401 Broadway (13) Hanna, J. R. & Co., 551 Fifth Ave. (17) Kahn and Bernitz, 274 Madison Ave. (16) Hanvey, Barry & Co., 103 Park Ave. (17) Kalafa, Joseph and Company, 30 E. 42nd St. (17) 70 American Institute of Certified Public Accountants

NEW YORK (Continued)

New York City (Manhattan—The Bronx) Kronish, Ben & Company, 295 Madison Ave. (17) (Continued) Krostich & Krostich, 60 E. 42nd St. (17) Krotki, Carl, 250 W. 57th St. (19) Kalish & Mittenthal, 55 W. 42nd St. (36) Kurcias, Irving, 501 Fifth Ave. (17) Kalish, Rubinroit & Co., 165 Broadway (6) Kurman, Murray, 1440 Broadway (18) Kaltenbach, Russell W., 30 Broad St. (4) Kurs, George, 250 W. 30th St. (I) Kaminsky & Kane, 61 Broadway (6) Kurtz, Coleman & Weber, 149 Broadway Kanarick, S. M. & Co., 19 Rector St. (6) Kurtzer, Max, 305 Broadway (7) Kandel, Schaeffer Co., 350 Fifth Ave. (1) Kurz & Kurz, 122 E. 42nd St. (17) Kandell, Wallace, 175 Fifth Ave. (10) Kurzer, Harry, 408 W. 14th St. (14) Kanner, Max, 1133 Broadway (10) Kutner, Irving M. & Co., 37 W. 43rd St. (36) Kanter, Allan A., 350 Fifth Ave. (1) Kuttner, Weiss & Berman. 20 E. 46th St. (17) Kantor, Joseph & Company, 261 Fifth Ave. (16) Lachs, Jerome S., 505 Fifth Ave. (17) Kaplan, Henry J., 570 Seventh Ave. (18) LaFrance, Walker, Jackley & Saville, 37 Wall St. (5) Kaplan, Howard, 67 Wall St. (5) Lafrentz, F. W. & Co., 62 William St. (5) Kaplan, Philip Company, HE. 44th St. (17) La Guardia & Petrella, 99 Park Ave. (16) Kaplan, Samuel, 521 Fifth Ave. (17) Lakin and Resnick, 40 Exchange Pl. (5) Karman & Bernstein, 130 W. 42nd St. (36) LaManna, Theodore J., 19 W. 44th St. (36) Karmel, Abraham & Co., 521 Fifth Ave. (17) Lambert, Woolf W. & Company, 11 W. 42nd St. (36) Kass, J. B. & Co., 201 Park Ave., S. (3) Lambrides & Lambrides, 220 W. 42nd St. (36) Kass, Mitchel, 366 Madison Ave. (17) Landau, Fred & Co., 1440 Broadway (18) Kass & Wolf, 276 Fifth Ave. (1) Landwehr and Presti, 75 Maiden Lane (38) Kaster, Benjamin C. & Company, 350 Fifth Ave. (1) Lang Bros. Company, 1133 Broadway (10) Katz, Benedict B., 17 John St. (38) Lang, Otto, 261 Broadway (7) Katz and Harris, 1501 Broadway (18) Langer, Felix G., 50 Broadway (4) Katz, Stanley and Company, 420 Madison Ave. (17) Lashins, I. R. & Company, 19 Rector St. (6) Katz, Zuckerman & Company, 50 Broadway (4) Laskow, Seymour, 1457 Broadway (36); 501 Madison Katzenelson, David I., 521 Fifth Ave. (17) Ave. (22) Kauffman, Joseph & Co.. 11 W. 42nd St. (36) Lassen, Rowland & Co., 39 Broadway (6) Kaufman, Arnold, 350 Fifth Ave. (1) Lasser, J. K. & Company, 666 Fifth Ave. (19) Kaufman, Irving & Co., 1440 Broadway (18) Lasser, S. Jay & Company, 400 Madison Ave. (17) Kaufman, Joseph A., 180 Madison Ave. (16) Lathan, Lumsden, McCormick and Adams, 120 Dela­ Kaufman and Mendelsohn, 276 Fifth Ave. (1) ware Ave. (2) Kaufman, Myer L., 135 Broadway (6) Kaufman, Plager & Landsman, 9 E. 40th St. (16) Lawin, H. H. & Company, 475 Fifth Ave. (17) Kay, William V., 217 Broadway (7) Lawson, Edward L. & Co., 60 E. 42nd St. (17) Keller, Samuel B. & Company, 19 W. 44th St. (36) Lazarow, William W., 119 W. 57th St. (19) Kelly, Daniel F. & Co., 258 Broadway (7) Leanza, Joseph F., 2444 Lorillard Pl. (58) Kessler, Harry A., 36 W. 44th St. (36) Lederberg, Charles, 261 Broadway (7) Kessler and Kessler. 570 Seventh Ave. (18) Lee, David T., 11 W. 42nd St. (36) Kestenbaum, David & Co., 33 W. 42nd St. (36) Leeds, Sidney H., 501 Fifth Ave. (17) Kimeldorf & Farb Co., 217 Broadway (7) Lefkowitz and Freid. 205 W. 34th St. (1) Kimelman, Oscar & Co., 230 Park Ave. (17) Lefkowitz, Julius and Company, 1740 Broadway (17) King and Company, 68 William St. (5) Lehn, F. D., 93 Worth St. (13) Kingsley, George H. and Company, 25 W. 43rd St. Lehrer, Sidney, 733 Third Ave. (17) (36) Leibner, Sol L., 850 Seventh Ave. (19) Kirkman, Alexander S., 30 Church St. (7) Leidesdorf, S. D. & Co., 125 Park Ave. (17) Kirmayer and Charton, 170 Broadway (38) Leinwand. Alan J., 275 Madison Ave. (16) Kirshenbaum, Mark, 21 E. 40th St. (16) Leister, Mortimer A., 150 Broadway (38) Kirstein & Davis, 60 E. 42nd St. (17) Lenley, Jay E. & Co., 375 Park Ave. (22) Klausner, Hazen & Co., 521 Fifth Ave. Lennard, Milton S., 40 Exchange Pl. (5) Kleiger, F. T. & Company, 217 Broadway (7) Lerer, Abrams & Co., 444 Madison Ave. (22) Klein, Bernard L., 505 Fifth Ave. (17) Lesch, Morris, 280 Broadway (7) Klein, Hinds & Finke, 60 E. 42nd St. (17) Leslie, Banks & Company, 21 West St. (6) Klein, Irving, 280 Broadway (7) Levavy, Zvi & Company, 21 E. 40th St. (16) Klein, Jack H. & Company, 666 Fifth Ave. (19) Levess, Herbert H. & Co., 70 W. 40th St. (18) Klein, Joseph & Company, 10 E. 40th St. (16) Levin, Herman, 250 W. 57th St. (19) Klein, Katcher & Co., 50 E. 42nd St. (17) Levin, Irving, 485 Madison Ave. (22) Klein, Leo, 315 Fifth Ave. (16) Levin and LeBowitz, 154 Nassau St. (38) Klein, Milton, 101 Park Ave. (17) Levine, Arthur J., 192 Lexington Ave. (16) Klein, Weiser & Kosstrin, 21 E. 40th St. (16) Levine & Goldman, 855 Ave. of the Americas (1) Kleinman, Bernard D., 554 Fifth Ave. (36) Levine, Harry & Co.. 11 W. 42nd St. (36) Klinger, Bernard J., 76 Beaver St. (5) Levine Harry A. & Co., 16 W. 46th St. (36) Klonsky, Louis H., 1440 Broadway (18) Levine, Leonard & Co.. 295 Madison Ave. (17) Knapp, Morris, Jr., 54 Wall St. (5) Levine & Levine, 521 Fifth Ave. (17) Knopf, Raeman & Tepper, 21 E. 40th St. (16) Levine, Louis, 11 W. 42nd St, (36) Koch and Caruso, 26 Broadway (4) Levine, Morris L., 11 W. 42nd St. (36) Koch & Putterman, 152 W. 42nd St. (36) Levine, Sidnev. 1780 Broadway (19) Koenig and Gross, 250 W. 57th St. (19) Levinson & Akabas. 7 E. 42nd St. (17) Kohget & Schneid, 505 Fifth Ave. (17) Levitt, Ralph, 350 Fifth Ave. (1) Kohler. Fred S. & Co., 71 W. 23rd St. (10) Levy, Jacques M. & Co., 55 W. 42nd St. (36) Kohleriter & Spandorf. 350 Fifth Ave. (1) Levy, Paul, Ledley and Burger. 175 Fifth Ave. (10) Kolack, Leo, 1 E. 32nd St. (16) Lewis, Jules and Company, 250 W. 57th St. (19) Konigsberg, David L., 350 Fifth Ave. (1) Lewson, Adolph B. and Company, 200 W. 57th St. Kopelan & Gold, 67 Wall St. (5) (19) Kopell, Meyer, 295 Madison Ave. (17) Librach, Michael, 10 E. 39th St. (16) Kopelman, Max & Company. 424 Madison Ave. (17) Lichtendorf. Max & Co., 450 Seventh Ave. (1) Kornberg, Philip R., 1841 Broadway (23) Lichtman, David, 12 E. 41st St. (17) Kornbluh, Sirkin, Ritter & Co., 475 Fifth Ave. (17) Lieb, David L. & Co., 200 Park Ave. (17) Kornfeld and Regenstreif, 30 E. 42nd St. (17) Lieberman, Marvin, 11 Broadway (4) Korsh, Sidney, 420 Madison Ave. (17) Lifshey, Louis J. & Co., 1475 Broadway (36) Kortjohn, Martin & Company, 10 E. 40th St. (16) Lindner. Selig & Wiener, 261 Broadway (7) Kostner, Theodore, 555 Madison Ave. (22) Lindstrom, R. G. & Company, 600 Fifth Ave. (20) Kozak, Schwartz & Co., 310 Madison Ave. (17) Lingley, R. T. & Co. and M. S. Kuhns and Com­ Kracke, William H., 450 Seventh Ave. (1) pany, 55 Liberty St. (5) Kraditor & Haber, 38 Park Row (38) Linowitz, Solomon, 30 Broad St. (4) Kraft, Van Damm & Co., 200 W. 34th St. (1) Lipkin & Lipkin, 249 W. 34th St. (1) Kramer, Nathaniel & Co., 350 Fifth Ave. (1) Lipner and Wertheim, 141 Broadway (6) Krantz, Charles S. & Co., 33 W. 42nd St. (36) Lipshie, Joseph & Company, 1440 Broadway (18) Krassner, Albert, 111 Broadway (6) Lipsky, Elias, 509 Fifth Ave. (17) Kratter, Maurice M., 30 E. 42nd St. (17) Lipsky & Naftol, 32 Broadway (4) Kraus, Ostreicher & Co., 19 W. 44th St. (36) Lipton, Mogil & Heskes, 33 W. 42nd St. (36) Krauss, Ira, 570 Seventh Ave. (18) Litt & Prager, 15 Park Row (38) Krauter, Albert, 51 E. 42nd St. (17) Little, A. V. & Sons, 110 E. 42nd St. (17) Krepski, Adam. 80 Broad St. (4) Littman, Ralph, 663 Fifth Ave. (22) Kriegel, I. Stanley & Co., 570 Seventh Ave. (18) Livingston, Wachtell & Co., 19 W. 44th St. (36) Kritz, Morris, 225 W. 34th St. (1) Lobel, Donald A., 520 Fifth Ave, (36) Kritzer, Allan, 475 Fifth Ave. (17) Loeb, Alvin, 334 W. 87th St. (24) Firm List of Members 71

NEW YORK (Continued)

New York City (Manhattan—The Bronx) Miranda, Joseph, 70 Pine St. (5) Mirsky, Robert & Company, 152 W. 42nd St. (36) (Continued) Mitchell, Joel E. & Company, 120 Broadway (5) Loeb, Elliot R. & Co., 1242 Second Ave. (21) Mitnick, Jack, 92 Fulton St. (38) Loeb & Troper, 501 Fifth Ave. (17) Moore, Sanford E. & Co., 230 Park Ave. (17) Loewenwarter, Ernest D. & Co., 39 Broadway (6) Moroney & Donelan, 25 Broadway (4) Morowitz, Sidney & Co., 12 E. 41st St. (17) Lohman, Laurence, 355 Lexington Ave. (17) Morris, Brookstone & Sharpe, 250 W. 57th St. (19) London, Barnet J., 570 Seventh Ave. (18) Morse, Janover & Berger, 521 Fifth Ave. (17) Long, John M., 220 E. 42nd St. (17) Moses, Aaron L., 151 W. 40th St. (18) Longarzo, Anthony A., 2488 Grand Concourse (58) Moses and Schreiber, 566 Seventh Ave. (18) Lopez, Edwards, Frank & Co., 165 Broadway (6) Moskowitz, Kenneth S., 170 Broadway Lord, Helen, 342 Madison Ave. (17) Muhlstock, Elowitz & Co., 21 E. 40th St. (16) Lowenstein, L. Franklyn, 10 E. 40th St. (16) Muldowney & Company, 25 Broad St. (4) Lowett, Alfred F. & Company, 30 E. 42nd St. (17) Mur, Carl, 171 Madison Ave. (16) Lowitt, Donald J., 32 E. 57th St. (22) Murphy, Lanier & Quinn, 331 Madison Ave. (8) Lubin, Herman, 52 Broadway (4) Murray, Kearns & Co., 500 Fifth Ave. (36) Lucas, Tucker and Walcott, 110 E. 125th St. (35) Myer, Greene & Degge, 40 Wall St. (5) Lucci, Edward L., 520 Fifth Ave. (36) Nachbar, Daniel & Company, 225 W. 34th St. (1) Lutz and Carr, 122 E. 42nd St. (17) Nadel, Benjamin & Company, 1457 Broadway (18) Lybrand, Ross Bros. & Montgomery, 60 Broad St.— Nadel & Nadel, 342 Madison Ave. (17) Executive Offices (4); 2 Broadway (4) Nager, Philip, 477 Madison Ave. (22) Mabel, Edward R. & Company, 19 W. 44th St. (36) Nahmias. Julius, 101 W. 31st St. (1) MacDermott, J. Edward & Company, 347 Madison Naimer & Stark, 292 Madison Ave. (17) Ave. (17) Nechemias & Reich, 72 W. 45th St. (36) Machtiger, Green & Co., 19 W. 44th St. (36) Neckman, Stanley J., 152 W. 42nd St. (36) MacNeill, James H., 150 Broadway (38) Negin, Samuel & Co., 1440 Broadway (18) MacNicol, Johnson & Co., 17 Battery Pl. (4) Nelson, Andrew, 19 Rector St. (6) Magaziner, Wallace, 200 W. 57th St. (19) Nelson, Arthur R., 420 Lexington Ave. (17) Magdol, David A. & Co., 1841 Broadway (23) Neufeld, S. Arthur, 1440 Broadway (18) Mahon, Howard F., 370 Lexington Ave. (17) Newberg and Newberg, 11 W. 42nd St. (36) Main and Company, 233 Broadway (7) Newman, Harold H., 401 Broadway (13) Malarkey, Henry F. & Company, 165 Broadway (6) Newman, Norman C. & Co., 30 E. 40th St. (16) Malat, Leo, 303 W. 42nd St. (36) Niles & Niles, 2 Broadway (4) Malin, Bernard & Co., 277 Broadway (7) Niven, G. E. & Co., 347 Madison Ave. (17) Malone, Janelli, Gray & Malone, 349 E. 149th St. Norchick & Lubin, 10 E. 40th St. (16) (51) Norman, Herman A., 1270 Ave. of the Americas (20) Maltz, Milton H., 30 E. 42nd St. (17) Novick and Pollard, 250 W. 57th St. (19) Mandel, George and Company, 424 Madison Ave. (17) Nusbaum, Ben A., 12 E. 41st St. (17) Mandel, Joseph, 551 Fifth Ave. (17) O’Connor & Burns, 6 Church St. (6) Mann and Brown, 65 E. 55th St. (22) Okazaki, Frank K., 310 Madison Ave. (17) Manoff, Morris, 60 E. 42nd St. (17) Okoshkin, Harold I., 33 W. 42nd St. Margold, Ersken & Wang, 19 W. 44th St. (36) Okun, Isaac E., 250 W. 57th St. (19) Margolin, Charles. 625 Madison Ave. (22) Oliverio, William J. & Co., 3007 Eastchester Rd. (66) Margolin and Sedler, 570 Seventh Ave. (18) O’Neil, George W., 1 Hudson River Rd. (71) Margolis, Harry, 110 W. 42nd St. (36) Oppenheim, Appel, Dixon & Co., 2 Broadway (4) Markowe. Benjamin & Co., 39 Broadway (6) Oppenheim, Philip, 9 E. 46th St. (17) Markowitz, Jacob L., 401 Broadway (13) Orland and Chase, 100 W. 42nd St. (36) Markrow. Max, 630 Third Ave. (17) Orlans, Sidney, 275 Madison Ave. (16) Marks, Grey and Shron, 370 Seventh Ave. (1) Orlin, Benjamin, 122 E. 42nd St (17) Marks, I. M. & Co., 1 E. 43rd St. (17) Ornstein, Irving, 25 W. 44th St. (36) Marks, Pincus, 485 Lexington Ave. (17) Ostrow & Brockner, 450 Seventh Ave. (1) Marshall, David, 141 Broadway (6) Ottenstein, M. Z. & Co., 217 Broadway (7) Marshall and Marshall. 250 W. 57th St. (19) Petersen, Owen, Koska, Reeve & Co., 101 Park Ave. Martin, Leonard, 321 W. 35th St. (1) (17) Martin & Martin, 149 Broadway (6) Padgug and Newton, 855 Sixth Ave. (1) Maryles, Joseph, 550 Fifth Ave. (36) Palmer and Company, 6 E. 45th St. (17) Masch, Sol & Company, 1790 Broadway (19) Paneth, Gilbert and Company, 11 W. 42nd St. (36) Mason & Company, 369 Lexington Ave. (17) Panfel, Merritt & Co., 17 John St. (38) Matatia & Matatia. 511 Fifth Ave. (17) Park, Potter & Co., 141 Broadway (6) Mattersdorf, Leo & Co., 40 Exchange Pl. (5) Park, S. W. & Co., 2 Broadway (4) Mattes, Liftman, 1440 Broadway (18) Parker and Langer, 165 Broadway (6) Matthews, Panariello & Co., 150 Broadway (38) Parker, Mark B. & Company, 150 Broadway (38) Mautner and Rebhun, 350 Fifth Ave. (1) Parsont, Ash & Greenwald, 11 W. 42nd St. (36) Maxon & Warren, 410 Park Ave. (22) Pasvoll, Edelman & Kaset, 152 W. 42nd St. (36) Maxwell. Shmerler & Co., 630 Third Ave. (17) Patterson & Ridgway, 50 Broadway (4) May, Edward Arthur, 369 Lexington Ave. (17) Patterson, Teele & Dennis, 120 Broadway (5) Mayers, Architect & Brown, 122 E. 42nd St. (17) Pearl, H. M. & Co., 1457 Broadway (36) McCaw, Alexander G., 101 Front St. (5) Peat, Marwick, Mitchell & Co., 70 Pine St. (5) McGrath, Doyle & Phair, 120 Wall St. (5) Peck, Paul, 270 Madison Ave. (16) McKeon & Strong, 271 Madison Ave. (16) Peltz, Julius, 15 W. 44th St. (36) Mead. Richard C., 141 Broadway (6) Penzell, Elias A., 1441 Broadway (18) Meininger. Henry J., 41 E. 42nd St. (17) Pepper & Schaffer, 21 E. 40th St. (16) Melman. Leonard I., 11 W. 42nd St. (36) Percus, George, 565 Fifth Ave. (17) Menikoff, A. L. & Co., 165 Broadwav (6) Percus, Philip M., 1775 Broadway (19) Merdinger, H. & Co., 61 Broadwav (6) Peretz, Jules & Co., 420 Madison Ave. (17) Meresman, Meyer & Company, 225 W. 34th St. (1) Perlman, A. Allan, 33 W. 42nd St. (36) Messer, Benedict C., 551 Fifth Ave. (17) Perrin, Mitchell, 11 W. 42nd St. (36) Metzger, Jules, 50 Broad St. (4) Petrozzo, Vincent J. & Co., 26 Broadway (4) Meyer, Joseph P., 41 E. 42nd St. (17) Peyser, Walter & Company, 225 W. 34th St. (1) Meyer & Wagman, 30 Church St. (7) Pezzulo, William M., 200 W. 57th St. (19) Meyers. Louis, 51 Chambers St. (7) Phelan, Charles H., 227 E. 45th St. (17) Michaelson, Kraft & Finkelstein, 95 Madison Ave. (16) Phillips, Gold & Company, 595 Fifth Ave. (17) Michaelson & Metz, 521 Fifth Ave. (17) Pickard and Friedman, 55 W. 42nd St. (36) Milchin, Warner & Co., 19 W. 44th St. (17) Piltch & Piltch, 38 Park Row (38) Miller, James D. & Co., 140 Nassau St. (38) Pintel, Lieberman & Pintel, 130 W. 42nd St. (36) Miller, Kahn and Nachshin, 116 John St. (38) Pinter, Alexander, Jr., 505 Fifth Ave. (17) Miller & Miller, 1472 Broadway (36) Pinto, Winokur & Pagano, 580 Fifth Ave. (36) Miller, Milton, 305 Broadway (7) Plancher & Plancher, 170 Broadway (38) Miller, Nathaniel, 18 E. 41st St. (17) Platto, Irving, 150 Broadway (38) Miller, Norman, 342 Madison Ave. (17) Plavin, Lippel & Co., 33 W. 42nd St. (36) Miller, Philip, 10 E. 40th St. (16) Pogson, Peloubet & Co., 25 Broadway (4) Miller, Sklover & Miller, 450 Seventh Ave. (1) Pohl, Harvey, 277 Broadway (7) Miller & Weingarten, 250 W. 57th St. (19) Polakoff, Abraham, 160 Broadway (38) Miller, William B., 122 E. 42nd St. (17) Polishook and Goldberg, 1440 Broadway (18) Milligan, Muller & Company, 342 Madison Ave. (19) Pollack, Hyman S. & Co., 141 Broadway (6) Mintzer, Harry, 565 Fifth Ave. (17) Pollack, Jerome, 305 Broadway (7) Mintzer and Mintzer, 104 E. 40th St. (16) Pollock, David S. & Co., 355 Lexington Ave. (17) 72 American Institute of Certified Public Accountants

NEW YORK (Continued)

New York City (Manhattan—The Bronx) Rubman & Rubman, 424 Madison Ave. (17) Ruzow, Theodore M., 501 Fifth Ave. (17) (Continued) Sachs, George M. and Company, 19 W. 44th St. (36) Pomann, Milton, 105 E. 38th St. (16) Sack, O’Connor & Sack, 20 E. 46th St. (17) Popper, Katzman & Scheckman, 79 Madison Ave. (16) Safro and Keller, 225 Broadway (7) Posen, Kamell & Co., 535 Fifth Ave. (17) Sager, George, 1271 Ave. of the Americas (20) Potash, Marvin & Co., 369 Lexington Ave. (17) Sair, Conrad M. & Company, 7 E. 42nd St. (17) Potter, Gard & Co., 33 W. 42nd St. (36) Salwen, Jack B., 405 Lexington Ave. (17) Prager and Fenton, 60 E. 42nd St. (17) Samet, Daniel E. Company, 60 E. 42nd St. (17) Price, Charles N., 122 E. 42nd St. (17) Sammet, Joel E. & Co., 19 Rector St. (6) Price Waterhouse & Co., 60 Broad St. (4) Sanfilippo, Arthur R. & Co., 233 Broadway (7) Primoff & Company, 41 E. 42nd St. (17) Sargent, Laurence D., 1457 Broadway (36) Prosnitz, Anderson & Co., 477 Madison Ave. (22) Saslow, Henry E. Co., 424 Madison Ave. (17) Pryor and Hoops, 17 Battery Pl. (4) Saverin & DiVittorio, 310 Madison Ave. (17) Puder & Puder, 68 William St. (5) Sawyer, Albert E. Co., 84 William St. (38) Pullen, A. M. & Company, 150 Broadway (38) Saxe, Emanuel, 347 Madison Ave. (17) Pusinelli, Eric & Co., 19 W. 44th St. (36) Scall, Max, 51 Chambers St. (7) Pustorino & Puglisi, 515 Madison Ave. (22) Schachter, Horwitt & Co., 274 Madison Ave. (16) Putterman, Rush & Shapiro, 350 Fifth Ave. (1) Schachter, Kenneth, 225 Broadway (7) Rachlin, M. L. and Co., 60 E. 42nd St. (17) Schachter & Levitt, 310 Madison Ave. (17) Rader & Rader, 565 Fifth Ave. (17) Schaefer, Seymour N., 550 Fifth Ave. (36) Radin, Leon I. & Co., 101 W. 31st St. (1) Schaeffer, Harry, 152 W. 42nd St. (36) Rainess, Clarence & Co., 570 Seventh Ave. (18) Schall & Company, 30 E. 42nd St. (17) Ralph and Hoffspiegel, 215 Park Ave., S. (3) Schank, Larson & Fink, 55 W. 42nd St. (36) Rand, Sidney H., 550 Fifth Ave. (36) Scheiber, M. S. & Company, 271 Madison Ave. (16) Rappaport and Miller, 5 E. 57th St. (22) Scheinblum, Benjamin H. & Co., 276 Fifth Ave. (1) Rashba & Pokart, 350 Fifth Ave. (1) Scheinkman, Raybin & Co., 260 Madison Ave. (16) Ratner, Morris, 295 Madison Ave. (17) Scherer, Harold N., 76 Beaver St. (5) Rattner, Joseph & Co., 444 Madison Ave. (22) Schiff, Michael, 100 Trinity Pl. (6) Rattner, Mortimer, 120 W. 42nd St. (36) Schiffman, Norman, 200 W. 57th St. (19) Rauch, Morris, 3510 Bainbridge Ave. (67) Schiller, George & Co., 161 E. 42nd St. (17) Rawlins, Louis S., 200 W. 135th St. (30) Schiller & Glasser, 130 W. 42nd St. (36) Recht & Recht, 19 Rector St. (6) Schiller, Greenberg & Co., 161 E. 42nd St. (17) Regenbaurh, William, 99 Hudson St. (13) Schiller, Jacob H., 1440 Broadway (18) Reich, Gilbert, 29 Broadway (6) Schillig, Arthur J., 60 E. 42nd St. (17) Reich, Seymour & Co., 276 Fifth Ave. (1) Schimmel, Michael & Company, 516 Fifth Ave. (36) Reicher, Harry J., 1776 Broadway (19) Schlessinger & Krakow, 565 Fifth Ave. (17) Reilly, Deane & Raboy, 485 Madison Ave. (22) Schnee, Hauer & Schwartz, 50 Broadway (4) Reiner & Orens, 19 Rector St. (6) Schneider, Allen C. & Co., 855 Ave. of the Americas Reis, Bernard & Company, 10 E. 40th St. (16) (1) Reminick, Aarons & Michlin, 444 Madison Ave. (22) Schneider, Feldman & Silverberg, 100 W. 42nd St. (36) Renc and Fromm, 261 Broadway (7) Schneider, Glickman & Resnick, 28 W. 44th St. (36) Rendell, Albert, 26 Broadway (4) Schneidman, Seymour & Associates, 509 Madison Ave. Renthal, Charles H. & Company, 1501 Broadway (36) (22) Repetti, Peter J. & Co., 11 Park Pl. (7) Schnur, Herbert, 550 Fifth Ave. (36) Requa, Burkhardt and Scheel, 11 W. 42nd St. (36) Schochet, David, 1225 Broadway (1) Resnick, Abraham, 580 Fifth Ave. (36) Schoen, Adolph, 61 Broadway (6) Rhodes, Greydon A. & Co., 420 Lexington Ave. (17) Schoen, Milton, 55 W. 42nd St. (36) Rhodes, Justin, 1775 Broadway (19) Schoenbach, William, 520 Fifth Ave. (36) Rich, Philip M. & Co., 370 Lexington Ave. (17) Schoenfelder, Otto W., 103 Park Ave. (17) Richards, Ganly & Preusch, 74 Trinity Pl. (6) Schoolman & Schoolman, 10 E. 40th St. (16) Rifkin, Gilbert I., 280 Madison Ave. (17) Schorr, Katz & Co., 250 W. 57th St. (19) Rifkin, Louis A. & Co., 132 W. 43rd St. (36) Schulman, Gerald L.. 550 Fifth Ave. (36) Ripp, Harold B„ 509 Fifth Ave. (17) Schulman, Jack, 15 E. 40th St. (16) Rittenhouse, Charles F. & Company, 130 Williams St. Schultz, Gladstone & Schultz, 33 W. 42nd St. (36) (38) Schultz, Sidney, 1440 Broadway (18) Rizzo, Matteo C., 6 E. 45th St. (17) Schultz and Sperling, 1650 Broadway (19) Robbins, Greene & Sosnoff, 745 Fifth Ave. (22) Schutte & Williams, 50 Broadway (4) Robbins, Ira B. & Co., 551 Fifth Ave. (17) Schwaeber, Martin & Co., 20 Vesey St. (7) Roberts & Leinwander Co., 225 W. 34th St. (1) Schwartz, Emanuel M. & Co., 450 Seventh Ave. (1) Roehl, Frank C., 111 W. 40th St. (18) Schwartz & Holtz, 271 Madison Ave. (16) Rogoff & Chanin, 11 W. 42nd St. (36) Schwartz, Kostin & Bell, 821 Broadway (3) Rollins, Charles, 501 Madison Ave. (22) Schwartz, Milton S., 1271 Ave. of the Americas (20) Roseman & Roseman, 320 Broadway (7) Schwartz, Zelin & Weiss, 10 E. 40th St. (16) Roseman-Runyon, 420 Lexington Ave. Schwimmer & Forman, 415 Lexington Ave. (17) Rosen, Bernard, 274 Madison Ave. (16) Schwinger & Schwinger, 277 Broadway (7) Rosen & Brody, 261 Broadway (7) Scott, Mickelson Company, 26 Broadway (4) Rosen, Futerman & Berylson, 292 Madison Ave. (17) Scotto, Louis J., 225 Broadway (7) Rosen, Martin, 371 Seventh Ave. (1) Scull, E. H. Company, 1441 Broadway (18) Rosen & Rosen, 1440 Broadway (18) Seckier, Philip F. & Co., 369 Lexington Ave. (17) Rosenberg, Leon, 450 Seventh Ave. (1) Secunda, Louis, 160 Broadway (38) Rosenberg & Rosenberg, 250 W. 57th St. (19) Seiden, Harold, 30 Broad St. (4) Rosenberg. Samuel E., 420 Lexington Ave. (17) Seidman, Herman and Company, 220 Church St. (13) Rosenblatt & Rosenfeld, 305 Broadway (7) Seidman & Seidman, 80 Broad St. (4) Rosenblum, Zwicker & Company, 170 Broadway (38) Seitelman, Leo H. and Co., 855 Ave. of the Americas Rosenfeld, Hauptman & Shields, 342 Madison Ave. (1) (17) Seligsohn, J. C. & Co., 551 Fifth Ave. (17) Rosenfeld & Steinman, 33 W. 42nd St. (36) Seltzer, Arthur M., 855 Ave. of the Americas (1) Rosenshein, Neiman & Weiss, 61 Broadway (6) Selverne, Davis Company, 500 Fifth Ave. (36) Rosenstein, Arthur M., 855 Ave. of the Americas (1) Selvin, Ira, 450 Seventh Ave. (1) Rosenstein, Sylvan, 1133 Broadway (10) Sendar, Irving, 75 E. 55th St. (22) Rosenthal, Shepard & Cobern, 630 Fifth Ave. (20) Septimus, Louis J. & Co., 335 Broadway (13) Rosman, Harold V., 300 Madison Ave. (16) Septimus & Septimus, 280 Broadway (7) Rosoff, L. H. and Company, 41 E. 42nd St. (17) Serlin, Howard H., 154 Nassau St. (38) Ross, M. G., 554 Fifth Ave. (36) Settle & Sydney, 122 E. 42nd St. (17) Rothenberg, Max & Company, 369 Lexington Ave. Shandling & Landsman, 366 Fifth Ave. (1) (17) Sharlach, M. & Company, 250 W. 57th St. (19) Rothschild, Seymour, 1860 Broadway (23) Sharon, George, 55 W. 42nd St. (36) Rothstein, Kessler & Company, 30 E. 42nd St. (17) Shaw, Max & Co., 350 Fifth Ave. (1) Rothstein, Stanley, 152 W. 42nd St. (36) Shechet & Shechet, 212 Fifth Ave. (10) Rubenstein, Morris P. & Co., 100 W. 42nd St. (36) Sheehan, George F., 50 Broad St. (4) Rubenstein, Walter, 550 Fifth Ave. (36) Sherman, William B., 1501 Broadway (36) Rubin, B. Norman, 1412 Broadway (18) Sherman and Friedman, 11 W. 42nd St. (36) Rubin, Emanuel N. & Co., 16 W. 46th St. (36) Shimmerlik & Blecher, 1440 Broadway (18) Rubin, Frank, 147 W. 42nd St. (36) Shindler, M., 60 E. 42nd St. (17) Rubin, Milton N., 225 W. 34th St. (1) Shlecter, Leonard S., 8 W. 40th St. (18) Rubin, Nathan, 170 Broadway (38) Shmerler, Maxwell & Co., 630 Third Ave. (17) Rubinoff & Nussbaum, 350 Fifth Ave. (1) Shulman & Glasser, 1270 Broadway (1) Rubinroit, Kalish & Co., 165 Broadway (6) Shuster, Harry C., 51 Chambers St. Firm List of Members 73

NEW YORK (Continued)

New York City (Manhattan—The Bronx) Sugarman & Thrope, 1457 Broadway (36) Sullivan, James J., 41 E. 42nd St. (17) (Continued) Sunshine, Edwin H. & Co., 100 W. 42nd St. (18) Sidelle, Hyman, 305 Broadway (7) Susskind, David J., 165 Broadway (6) Siegel & Goldburt, 1440 Broadway (18) Sussman, Louis, 516 Fifth Ave. (36) Siegel, Louis, 521 Fifth Ave. (17) Susson, Z. Rabiner, 51 Chambers St. (7) Siegel, Robert & Co., 32 Broadway (4) Sweeney, Henry W. & Company, 52 Wall St. (5) Siegel, Sidney H., 30 Broad St. (4) Swenson and Shubert, 55 W. 42nd St. (36) Siegel & Siegel, 295 Madison Ave. (17) Swidler & Zweben, 11 W. 42nd St. (36) Siegel and Spiegler, 1501 Broadway (36) Swoff, Samuel, 277 Broadway (7) Siegel, Weill & Marks, 635 Madison Ave. (22) Tabb, Jacob P. & Co., 475 Fifth Ave. (17) Silber, Alvin D., 225 Broadway (7) Tanklow & Hollender, 225 Broadway (7) Silberdick & Peritz, 350 Fifth Ave. (1) Tannen, E. Richard & Company, 280 Madison Ave. Silberman, April & Markus, 1619 Broadway (16) Silver, Arnold, 100 W. 42nd St. (36) Tannenbaum, N. & Co., 570 Seventh Ave. (18) Silver, Bernard A., 33 W. 42nd St. (36) Tanner & Tanner, 271 Madison Ave. (16) Silver, Herbert D., 29 W. 56th St. (19) Tardino, V. J., 63 Wall St. (5) Silver, Simon and Company, 1440 Broadway (18) Tarlow, David & Co., 565 Fifth Ave. (17) Silver & Zipris, 33 W. 42nd St. (36) Tarlow, D. H. & Company, 250 W. 57th St. (19) Silverman & Dinaburg, 10 E. 40th St. (16) Tarlowe, M. Arthur, 335 Broadway (13) Silverman, Harold Maurice, 3132 Decatur Ave. (67) Tauritz, Leo L., 342 Madison Ave. (17) Silverman, Harry E., 342 Madison Ave. (17) Taylor & Schlanger, 1270 Ave. of the Americas (20) Silverman, Murray H., 30 E. 42nd St. (17) Tazbin, Alpert, 554 Fifth Ave. (36) Silverman & Silverman, 160 Broadway (38) Teicher, Jed J., 521 Fifth Ave. (17) Silvey & Liebman, 521 Fifth Ave. (17) Terry, Halper, Haywood & Rosenthal, 450 Seventh Simon, Harry L., 1457 Broadway (36) Ave. (1) Simon, J, L. & Co., 50 Broad St. (4) Tesoriere, S. A., 150 Broadway (38) Simonoff, Peyser & Citrin, 511 Fifth Ave. (17) Thompson, D. L. & Company, 420 Lexington Ave. Simons, Robert & Co., 20 E. 46th St. (17) (17) Sinclair, Tobias & Co., 521 Fifth Ave. (17) Thom, Wilson & Co., 70 Pine St. (5) Singer, Bernard E., 122 E. 42nd St. (17) Tiktinsky, Isidor, 475 Fifth Ave. (17) Singer & Finke, 295 Madison Ave. (17) Tislowitz, Paul J., 60 E. 42nd St. (17) Singer, Leo & Co., 250 W. 57th St. (19) Titus, John L., 160 Broadway (38) Singerman & Capustin Company, 545 Fifth Ave. (17) Todman, Frederick S. & Co., 111 Broadway (6) Sirkin, Fred H„ 20 Vesey St. (7) Toledo, Jack, 19 W. 44th St. (36) Sirota, Kraus & Gleason, 295 Madison Ave. (17) Tolin, Abraham, 10 E. 40th St. (16) Sisterson, D. G. & Company, 551 Fifth Ave. (17) Tolin, Leo, 1501 Broadway (36) Sivek, Milton M., 501 Madison Ave. (22) Tomicki, Bryan & Company, 225 Broadway (9) Skolnick, Sam, 80 Pine St. (5) Touche, Ross, Bailey & Smart, 80 Pine St. (5) Skydell & Shatz, 30 E. 42nd St. (17) Tower, Arthur, 217 Broadway (7) Small, Irwin Company, 185 Madison Ave. (16) Townsend & Dix, 280 Broadway (7) Smallberg, Seymour, 10 E. 40th St. (16) Trager, Feinberg and Spaulder. 19 W. 44th St. (36) Smalley, Arthur & Co., 1441 Broadway (18) Trager, Fred, 745 Fifth Ave. (22) Smith, Davis & Wills, 41 E. 42nd St. (17) Trainor, James A. & Company, 595 Madison Ave. (22) Smith & Flanagan, 141 E. 44th St. (17) Trattner, Richard L., 21 E. 40th St. (16) Smith and Harder, 125 Park Ave. (17) Traum & Traum, 258 Broadway (7) Soba, Daniel, Time and Life Bldg., Rockefeller Ctr. Trenk & Chertoff, 275 Madison Ave. (16) (20) Trestyn and Rabin, 350 Broadway (13) Sobel, Korse and Cooper, 350 Fifth Ave. (1) Tripp, Wilbour D. & Co., 271 Madison Ave. (16) Sohn, Maurice I. & Co., 310 Madison Ave. (17) Trueger, Paul M., 160 Broadway (38) Sokobin & Rich, 527 Madison Ave. (22) Tunick & Platkin, 2 Park Ave. (16) Solomon, Abraham & Company, 103 Park Ave. (17) Turk, Melvin, Time & Life Bldg. (20) Solomon & Turer, 95 Madison Ave. (16) Tusa, Frank G. & Co., 37 Wall St. (5) Sonberg, Henry J., 570 Seventh Ave. (18) Unger & Wasser, 217 Broadway (7) Sonderling, Arthur & Co., 10 E. 43rd St. (17) Usatine, Alexander E., 55 W. 42nd St. (36) Sonet and Witt, 130 E. 59th St. (22) Varet, G. & Company, 17 Battery PI. (4) Sorkin, Charles, 160 Broadway (38) Vengrove, Shapiro & Co.. 32 Broadway (4) Spanglet, H., 7 E. 42nd St. (17) Vigman, Samuel, 675 Walton Ave. (51) Spar, Morris, 29 Broadway (6) Vogel, Leo. 520 Fifth Ave. (36) Sparacio, Charles A. & Co., 22.5 W. 34th St. (1) Vogel, Nathan & Co., 11 W. 42nd St. (36) Sperber, Appleman & Company, 60 E. 42nd St. (17) Volk and Sacco, 551 Fifth Ave. (17) Spero, Sidney G. & Co., 36 W. 44th St. (36) Vonhausen, Charles, 61 Broadway (6) Spilky, Abraham H.. 50 Broad St. (4) von Minden & Bruneau, 150 Broadway (38) Spritzer, Passetti, Miller & Co., 116 John St. (38) Wachsman, Harry L., 570 Seventh Ave. (18) Squires & Company, 101 Park Ave. (17) Wachsman. Herman H., 570 Seventh Ave. (18) Stackel, Julius & Co., 535 Fifth Ave. (17) Wachtell, Sidney D., 30 Rockefeller Plaza (20) Stagg, Mather & Hough. 60 Broad St. (4) Wagner, Louis, 400 Madison Ave. (17) Stahl, Rudolph F., 11 W. 42nd St. (36) Wagner, M. J. & Co., 50 Broad St. (4) Stanton, Leon R., 250 W. 57th St. (19) Wagner, P. H. & Company, 1440 Broadway (18) Stark, Leonard L., 521 Fifth Ave. (17) Wald & Wald, 350 Fifth Ave. (1) Steibel, Victor P., 485 Fifth Ave. (17) Walfish, Simon, 122 E. 42nd St. (17) Stein, Bernard, 100 Fifth Ave. (11) Wallace, W. K. & Co., 444 Madison Ave. (22) Stein, Danziger & Rubinson, 475 Fifth Ave. (17) Waller, Saul, 405 Lexington Ave. (17) Stein, George, 570 Seventh Ave. (18) Walsh, James W. & Co., 150 Broadway (38) Stein, Lawrence, 280 Broadwav (7) Walter, O. L. & Co., 160 Broadway (38) Stein & Nussbaum, 38 Park Row (38) Waltzer, B. & Co., 565 Fifth Ave. (17) Stein and Wilschek, 41 E. 42nd St. (17) Warantz, Alexander, 22 E. 40th St. (16) Steinberg & Lauretz, 350 Fifth Ave. (1) Warren, Joseph & Co., 369 Lexington Ave. (17) Steinberger, Joseph B., 19 W. 44th St. (36) Warshaw & Clarke, 50 Church St. (7) Steinthal & Steinthal, 400 Madison Ave. (17) Stern, Edward H., 505 Fifth Ave. (17) Wasser, David L., 250 W. 57th St. (19) Stern, J. M. & Company, 11 W. 42nd St. (36) Wasserman, Abraham H., 881 Gerard Ave. (52) Stem, Joseph & Co., 217 Broadwav (7) Wasserman, Emanuel, 11 W. 42nd St. (36) Stem & Lehrer, 130 W. 42nd St. (36) Wasserman, H. L., 271 Madison Ave. (16) Stern, Porter, Kingston & Coleman, 500 Fifth Ave. Wasserman and Taten, 501 Fifth Ave. (17) (36) Weber, Harry & Co., 232 Madison Ave. (16) Stem & Stem, 475 Fifth Ave. (10) Webster, Horne & Elsdon, 50 Broadway (4) Stillman, M. J. & Co., 111 John St. (38) Webster, Samuel W. & Co., 136 Liberty St. (6) Stokes, John W. & Co., 1775 Broadway (19) Wechsler, Joseph J. & Co., 527 Lexington Ave. (17) Stoller, Israel, 521 Fifth Ave. (17) Wechsler, Walter, 233 Broadway (7) Stone, Harry Lewis, 521 Fifth Ave. (17) Wegener & Company, 120 Wall St. (5) Strandberg, Albin D. & Co., 120 Broadway (5) Weibel and Barrett, 366 Madison Ave. (17) Strauss, Herbert & Co., 270 Madison Ave. (16) Weinberger, David E. & Co., 11 W. 42nd St. (36) Sturmer, Harold M., 554 Fifth Ave. (36) Weinberger, Howard R. & Co., 280 Madison Ave. Sturz, Louis & Company, 1501 Broadway (36) (16) Subotnik, Louis & Co., 60 E. 42nd St. (17) Weiner, David, 3 E. 17th St. (3) Sufrin, Oscar J., 70 Pine St. (5) Weinper, Phil, 15 Park Row (38) 74 American Institute of Certified Public Accountants

NEW YORK (Continued)

New York City (Manhattan—The Bronx) Ogdensburg (Continued) Whalen, Davey and Looney, Ogdensburg Bridge & Port Authority Bldg. Weinstein, Josephus. 170 Broadway (38) Weinstein, Morris J. & Co., 250 W. 57th St. (19) Weinstock, Irvin, 554 Fifth Ave. (36) Olean Weintraub, Bernard S., 570 Fifth Ave. (21) Caldwell, Paul Muir, 406-08 First National Bank Bldg. Weintraub, Irving, 305 Broadway (7) Weintraub, J. I. & Co., 521 Fifth Ave. (17) Oneida Weintraub, Samuel, 507 Fifth Ave. (17) Weisbach, Gamliel, 11 W. 42nd St. (36) Shay, Carlton C., 214 Cedar St. Weiser, M. R. & Co., 30 E. 40th St. (16) Weisgrau, Morris S., 545 Fifth Ave. (17) Oneonta Weiss, Charles B. & Co., 565 Fifth Ave. (17) Rogers and Patterson, 48 Market St. Weiss, Charles S., 11 W. 42nd St. (36) Weiss, Harry, 1225 Broadway (1) Ossining Weissbarth and Altman, 20 Vesey St. (7) Weissberg, Irving H., 100 W. 42nd St. (36) Mishkin, Stephen A., 100 S. Highland Ave. Weisser, Philip, 521 Fifth Ave. (17) Weissman and Taylor, 225 W. 34th St. (1) Oswego Weissman, Lipsitz & Nadler, 1440 Broadway (18) Eisen, Samuel, 31 W. Bridge St. Weitz and Weitz, 220 W. 42nd St. (36) Wellen, A. L. & Co., 225 Broadway (7) Oyster Bay Wenger, David H. Company, 225 W. 34th St. (1) Werblin, Leo & Co., 11 W. 42nd St. (36) Zipper, Milton & Company, 37 E. Main St. Westheimer, Fine, Berger & Co., 386 Park Ave., S. (16) Patchogue Whitaker, Norbert J., 60 E. 42nd St. (17) Albrecht, S. A. & Company, 218 Medford Ave. Whiting, Bacon, Taylor & Beairsto, 22 E. 40th St. Astor, Maurice D., 296 E. Main St. (16) Zak, Joseph, 31 Oak St. Wiener, Robert A., 350 Fifth Ave. (1) Wiesenthal, Myles, 516 Fifth Ave. (36) Peekskill Wilens, Bernard T. & Co., 274 Madison Ave. (16) Wiley, Block & White, 165 Broadway (6) Brown, Leonard, 1019 Park St. Willner, Nathan John, 345 E. 52nd St. (22) Wind & Wind, 11 E. 44th St. (17) Pittsford Winick, Barnett & Schiffer, 570 Seventh Ave. (18) Hayes, William A., 3700 East Ave. (18) Winter & Lefrak, 19 W. 44th St. (36) Wolf, Abraham B., 224 E. 38th St. (16) Plattsburgh Wolf and Company, 420 Lexington Ave. (17) Wolf, Emanuel M., 122 E. 42nd St. (17) Edwards, Alexander D., 43 S. River St. Wolf, Louis, 1440 Broadway (18) McGaulley, John H., 55 Court St. Wolf, Murray L., 310 Madison Ave. (17) Wolf & Wolf, 366 Fifth Ave. (1) Port Chester Wolfe, George, 505 Fifth Ave. (17) Dusenbury and Hogenauer, 219 Westchester Ave. Wolfe, Julius, 101 W. 31st St. (1) Edelman, Louis A., 529 Irving Ave. Wolkenbrod, Benjamin, 80 Broad St. (4) Geffen, Robert, 42 N. Main St. Wolman, Martin & Co., 521 Fifth Ave. (17) Granowitz, Irving M., 13 N. Main St. Wolpert, Bernard, 84 William St. (38) Karun & Levine, 125 N. Main St. Worms, Simon, 130 E. 18th St. (3) Singer, Maurice and Company, 21 N. Main St. Wright, Long & Company, 247 Park Ave. (17) Wunsch, Harry and Company, 125 N. Main St. Wulff, Lester L., 50 Broadway (4) Wyler, Wilfred & Co., 60 E. 42nd St. (17) Yablon, Leonard Harold, 247 Park Ave. (17) Port Jefferson Yacker, Max B„ 217 Broadway (7) Kroupa and Evans, 320 Main St. Yarmis & Shapiro, 11 W. 42nd St. (36) Yohalem, Gillman & Block, 420 Lexington Ave. (17) Port Jefferson Station Youner, Morris M. & Co., 521 Fifth Ave. (17) Reid & Reid, 1534 Main St. Young, Arthur & Company, 165 Broadway (6) Young, Philip H. & Co., 401 Broadway (13) Zabelle, Shechter and Marks, 1776 Broadway (19) Port Jervis Zabriskie, Sumner J., 408 W. 14th St. (14) Cohen, Harvey B., 24 Front St. Zack, Irving, 170 Broadway (38) Zahler and Thomashow, 855 Ave. of the Americas (1) Port Washington Zelikow & Rebell, 39 Broadway (6) Zeller and Taub, 150 Fifth Ave. (11) Hyer, Raymond T., 79 Main St. Zier, Herman, 165 Broadway (6) Imbese, Domenic J., 1 Davis Rd. Zimmerman, Leo, 57 Park Terr., W. (34) Zinman, Kay and Tomchin, 750 Third Ave. (17) Potsdam Zirkle, Breden & Co., 15 Park Row (38) Zobler and Minkow, 101 W. 31st St. (1) Oberst, George C. W., 23 Chestnut St. Zolt and Loomis, 60 E. 42nd St. (17) Zucker and Kaye, 1 E. 42nd St. (17) Queens Village Spencer, Martin M., 89-39 217th St. (27) Tomasik, Anthony S., 89-05 Hollis Court Blvd. (27) Niagara Falls Cubello, Dominic F., 1002 United Office Bldg. Rego Park Ewart, Hugh, Jr., United Office Bldg. Heary, James Wm. & Company, 1501 United Office Orange, Michael, 61-25 97th St. (74) Bldg. O’Connor, Julian J., 21 Falls St. Rhinebeck Pasch, Kenneth W., 44 Falls St. Bernstein & Rachmilowitz, 26 Mill St.

Norwich Richmond Hill Norman, Herman A., 39 N. Broad St. Keener, Frederick J., 112-14 84th Ave. (18) Priaulx, C. Nicholas, 25 Newton Ave. Walsh, David A., 95-41 110th St, (19) Rochester Nyack Ange, Salvatore, 14 Franklin St. (4) Fischer, Harry H., 136 Main St. Aspenleiter & DuPlessis, 17 Clinton Ave., S. (4) Renc and Fromm, 8 S. Broadway Birnbaum, Bernard P., 270 Reynolds Arcade Bldg. Borisoff, Samuel M., 16 Main St., E. (14) Cummings & Sammons, 119 E. Main St. (4) Oceanside Ditrinco, Frank & Company, 16 State St. (14) Blumenthal, Harold, 2651 Clydesdale Ct. Doran, Thomas A., 14 Franklin St. (4) Hoffman, Bertram L., 35 Franklin Pl. Dye & Johnston, 5 S. Fitzhugh St. (14) Kamisher, Lawrence, 2859 Long Beach Rd. Ernst & Ernst, 904 Lincoln Rochester Trust Bldg. (4) Firm List of Members 75

NEW YORK (Continued)

Rochester (Continued) Seaford Evans, Nicholas C., 3954 Culver Rd. (22) Broudy, Irving, 3814 Merrick Rd. Fain, Brophy & Fain, 14 Franklin St. (4) Kirschen, Herman L., 3970 Worthmor Dr. Foley, Thomas J., 1160 Chili Ave. (11) Gelb, Jay R., 302 Elwood Bldg. (14) Smithtown Good, Ralph S., 42 East Ave. (4) Gunston, Robert C., 15 Talbot Lane Gould, James H. & Co., 16 Main St., W. Heft, Robert, 22 Lawrence Ave. Grau, Metzger and Birnbaum, 730 Powers Bldg. (14) Greenhouse, Max, 6 State St. (14) Southampton Guttenberg, Irving, 59 E. Main St. (4) Haskins & Sells, 800 Midtown Tower (4) Sabel, Theodore R., 45 Main St. Heveron, John F., 528 Powers Bldg. (14) Hill, Donn E., 520 Granite Bldg. South Fallsburg Kasdin, Albert, 245 Powers Bldg. (14) Greene, Elias G., Main St. Klem, Peter G., Jr., 533 University Ave. (7) Knauf and Knauf, 506 Granite Bldg. (4) Levy, Harvey G., Powers Bldg. (14) Spring Valley Margolis, Donald, 1202 Temple Bldg. (4) Dickman, Myron L., 14 Church St. May, John A., 501 Times Square Bldg. (14) Garson, Weiss & Company, 95 N. Main St. Miller, Herman A. & Co., 339 East Ave. (4) Greenhut, Alfred, 24 S. Main St. Naramore, Niles & Co., 183 E. Main St. (4) Hodesblatt, Robert P., 54 N. Main St. Nusbaum, Harvey M.. 712 Reynolds Arcade Bldg. (14) Paley, Harold R., 42 East Ave. (4) Staten Island Parker, Harold R., 522 Powers Bldg. (14) Peat, Marwick, Mitchell & Co., 172 Clinton Ave., S. Aberlin and Steinberg, 30 Bay St. (1) (4) Dowell, Harold M., 400 Forest Ave. (1) Perry, James R., 93 Chadwell Rd. (9) Lennox and Lennox, 651 Targee St. (4) Posner and Gordon, Powers Bldg. (14) Sigel and Lipcon, 1303 Clove Rd. (1) Price Waterhouse & Co., 1200 Midtown Tower (4) Reeder, Jack, 285 Glen Ellvn Way (18) Stony Brook Richards, Robert R., 57 Winding Rd. (18) Rotenberg, Jerald J., 8 Exchange St. (14) Scott, Mickelson Company, Post Office Bldg. Salzman and Borisoff, 16 State St. (14) Stadler, Burruto, Giancola & Shively, 417 First Federal Suffern Bank Bldg. (4) Stolnitz, A. Harvey, 460 Reynolds Arcade Bldg. (14) Waltzer, B. & Co., 132 Lafayette Ave. Stone and Dickman, 6 State St. (14) Tebor, Leonard, 45 Exchange St. (14) Syosset Thomy, Goodrich and Foote, 1416 Temple Bldg. (4) Touche. Ross, Bailey & Smart, 222 First Federal Sav­ Terranova, Peter S., 10 Spruce Pk. ings Bldg. (4) Wehrle, Margaret B., 4798 Mt. Read Blvd. (16) Syracuse Brown, Maurice R., 729 University Bldg. (2) Christian, John P., 700 Empire Bldg. (2) Rockaway Park Christy and Christy, 608-10 Kemper Bldg. Wassner, Beniamin, 235 Beach 116th St. (94) Dermody, Burke & Brown, 400 Montgomery St. (2) Eisen, Samuel, State Tower Bldg. (2) Rockville Centre Ely, William M., 2100 Park St. (8) Ernst & Ernst, 410 State Tower Bldg. (2) Donow, Arthur, 255 Merrick Rd. Evans and Bennett, 135 Dewitt St. (3) Kessler, Jacob M. & Co., 53 N. Park Ave. Gilfoil & McNeal, Syracuse Kemper Bldg. (2) Larris, Harry M., 53 N. Park Ave. Glazier, Louis J., 505 E. Fayette St. (2) Matos, Irving P., 100 N. Village Ave. Greene and Company, 639 S. Warren St. (2) Schwarz, Joseph A., 1 N. Village Ave. Haight and Haight, 200 Cherry Rd. (4) Hurdman and Cranstoun, 622 University Bldg. (2) Rome Jackler, Joseph J., 637 Midtown Plaza (3) Larkin, John C. and Company, 114 S. Warren St. (2) D’Arcangelo, A. Rick, Capitol Bldg. Lasser, J. K. & Company, 511 E. Fayette St. (2) Lavine & Leffert, 501 E. Favette St. (2) Roslyn Lustick, Jerome P., 505 E. Fayette St. (2) Friedman, Albert E., 18 Hummingbird Dr. Lybrand, Ross Bros. & Montgomery, Empire Bldg. (2) Kaplan, Max R., 60 Birch Dr. McCrillis. George Clark, 257 Winthrop Rd., East­ wood Section (6) Roslyn Heights Nelli, D. James. 518 James St. (3) Nicholson and Robinson, 215 S. Townsend St. (3) Gershen, Sidney, 14 Clover Lane Oley, Francis J., 102 Woodruff Ave. (3) Pastella, DiMarco & Leveen, 2407 James St. (6) Rye Powers and Bieling, 506 Lincoln Bank Bldg. (2) Evans, David L., Jr., 11 Beachwood Lane Price Waterhouse & Co., State Tower Bldg. (2) Kennedy, Alexander W. & Company, 211 Purchase St. Grimshaw, R. D. Redvers. 119 Concord Pl. (10) Ritz, Allen C., 119 Columbia Ave. (7) Rudolph & Green, 808 Loew Bldg. (2) Saranac Lake Shaw, Elmer, 472 S. Salina St. (2) Houghton, Leonard, 64 Main St. Singer, Samuel & Co., 715 Loew Bldg. (2) Stover. Butler & Murphy, Onondaga County Savings Saratoga Springs Bank Bldg. (2) Tornatore, Samuel T., 700 Empire Bldg. (2) Weiskopf, Melvin I., 15 Arcade Bldg. Vollmer and Murphy, 815 University Bldg. (2) Saugerties Tarrytown Bcckert, Donald J., 263 Main St. Greller & Co., 25 N. Broadway Scarsdale Ticonderoga Allegretti, John P. & Co., Harwood Bldg. Mulholland, John H , 135 Montcalm St. Squires & Company, 310 Harwood Bldg. Tonawanda Schenectady Berry, John, Jr., 436 Braxmar Rd. Bell, Alfred M., 32 Erie Blvd. (5) Byxbee, T. M. Company, 426 Franklin St. (5) Cohen, Joseph, 1026 State St. (7) Troy Funk, Herbert W., 251-63 State St. (5) Carella & McKnight, 10 2nd St. Lans and Flax, 161 Jay St. (5) Conway, Earl E., 284 River St. Marvin, Charles L. and Company, 12 Jay St. (5) Peat, Marwick, Mitchell & Co., 18 First St. McGibbon, David J., 152 Barrett St. (5) Sheremeta, William, 297 River St. Shaye, Lutz, Schwartz & King, 251 State St. Stevenson, Ervin B., Jr., 406 Fulton St. 76 American Institute of Certified Public Accountants

NEW YORK (Continued)

Utica White Plains Alfano, Joseph C., 103 Pleasant St. (3) . Ernst & Ernst, 188 E. Post Rd. Brooks, Sugarman and Cone, 209 Elizabeth St. Kaden, Leo, 85 Windom St. Cahill, William C., 230 Genesee St. Lakin & Resnick, 88 William St. Moore, O’Reilly & Hart, 291 Genesee St. (2) Ramsay, Alan D., 124 Court St. Pontolillo, Frank J., 1402 Genesee St. Ratoff & Lapin, 95 Church St. Richter, George A., 140 Genesee St. (2) Resnick & Newman, 175 Main St. Schneiderman, Louis, 172 S. Broadway Slavitt, Bernard, 199 Main St. Valley Stream Snyder, Irving, 560 Tarrytown Rd. Goetze, Edward C., 70 E. Euclid St. Spector, Abraham, 54 Tarrytown Rd. Solomon, Bernard, 108 S. Franklin Ave. Sternau, Howard E., 151 E. Post Rd. Sutz, Benjamin M., 904 Bee St. Whitestone Wantagh Abramoff, Abraham A., 147-42 Seventh Ave. (57) Archer, Allan J., 3066 Clovermere Rd. Kandell, Wallace, 1042 McDonald Ave. Woodbury Segelken, Julius D., 3420 Woodward Ave. Goodman, Bernard, 6 Lori Ct. Waterloo Woodmere Kleman, Thomas J., 40 N. Walnut St. Gefen & Wolff, 999 Central Aye. Woodridge Watertown Kantzler, Brizel & Gobel, 114 Highland Ave. Adams, Edwin H. & Company, Professional Bldg. King and King, 641 Woolworth Bldg. Yonkers Robb, Leon W., Watertown National Bank Bldg. Anderson, John A., 30 S. Broadway Brunner, John L„ 85 Bronx River Rd. (4) Wellsville Frummer, Robert H., 20 S. Broadway Heitner, Maida E., 18 Cayuga Rd. Pickup, Dana R., 100 N. Main St. Kiely, Charles J., 222 N. Broadway (6) Lichtenberg, Alvin J., 385 McLean Ave. Westbury Munns. Edward A., 20 S. Broadway Diller, Schindler & Goldfarb, 346 Maple Ave. Park, S. W. & Company, 598 Tuckahoe Rd. Neuman, Bernhardt & Co., 228 Post Ave. Weiss, Harry D. & Co., 30 S. Broadway (2) Peters, Joseph, 21 Cedar Rd. Schwartz, Bernard William, 1050 Roxbury Dr. Youngstown Stubenhaus, Martin, 245 Post Ave. Fraize, William G„ 321 Lockport St.

NORTH CAROLINA

Ahoskie Fligel, S. S„ 910 Liberty Life Bldg. (2) Fullagar, C. Chandler, 201 S. Tryon St. (2) Riddick and Urquhart, 114 N. Mitchell St. Garges, Carl F., 1907 Liberty Life Bldg. (2) Haskins & Sells, North Carolina National Bank Bldg. Albemarle (2) Starling, Alfred C., 177 N. 2nd St. Heath, Leslie A., 813 Johnston Bldg. (2) Wall, Thomas A., Jr., 171 N. 2nd St. Hunter, Richard M. & Company, 1513 Johnston Bldg. (2) Asheboro Leidesdorf, S. D. & Co., 619 Johnston Bldg. (2) Minor, William Thomas, Jr., 1118 Johnston Bldg. Barnette, M. Pressley, 146 S. Fayetteville St. Neel, J. Monroe, 1006-08 Wilder Bldg. (2) Smith, T. Ben, Jr., 200 Worth St. Palmgren, E. A. Company, 515 E. Trade St. Watson, Penry and Morgan, 171 MacArthur St. Peat, Marwick, Mitchell & Co., 1400 Liberty Life Asheville Bldg. (2) Price Waterhouse & Co., 504 Wachovia Bank Bldg. Blake, Albert H., 704 Public Service Bldg. (2) Calder, Hollyday and Crawley, 170 Woodfin St. Pullen, A. M. & Company, 600 Wachovia Bank Bldg. Freeland, Robert C., 207 Scenic Bldg. (2) Gross, Martin, 44 Patton Ave. Scott, Geo. G. & Company, 126 Brevard Ct. (2) Jones, Rowland J., 315-16 Flatiron Bldg. Strand, Skees, Jones & Company, Liberty Life Bldg. Miller, Thomas H., 220 Haywood Bldg. Robinson, J. Douglass, 214 Haywood Bldg. Temple and Wallace, 409 Johnston Bldg. (2) Snipes, R. Glenn, 603 Public Service Bldg. Thies and Whitfield, 404 Johnston Bldg (2) Weaver, Perry M., P.O. Box 866 Townsend, M. O., 1605 Elizabeth Ave. (4) Burlington Watson, Romulus S., 414 Wilder Bldg. Gilliam & Moore, 846 S. Main St. Clinton Hair, Apple and Bell, 207 Ellington Bldg. Stewart, James A., Jr., 113 Fayetteville St. Hogan, McMillan & Henderson, 422 S. Spring St. Stewart and Mercer, P.O. Box 683 Chapel Hill Concord Rodenhizer and Corcoran, 405 W. Franklin St. Caywood, Charles L., P.O. Box 184 Sadler, Alton G., 438 W. Cameron Ave. Wells, Thompson M., 29-31 N. Union St. Charlotte Dunn Andersen, Arthur & Co., 1111 Wachovia Bank Bldg. Ennis, Linder & Fogler, 210 S. Wilson Ave. (2) Austin, Parks N., 301 Builders Bldg. (2) Ingraham, John E., 304 W. Edgerton St. Bevis, James E. Company, 512 Wilder Bldg. (2) Carroll, William W„ 121 E. 3rd St. (2) Durham Carter, C. M. & Company, 506 Johnston Bldg. (2) Ashlin, Thomas & Knight, 615 North Carolina National Cherry, Bekaert & Holland, 1016 Liberty Life Bldg. Bank Bldg. (1) Grabarek & Phillips, 111 Corcoran St. Cole, Harold M., 607 Johnston Bldg. (2) Harris, J. B., First Federal Bldg. Conrad & Company, 417-19 Johnston Bldg. (2) Hutchings, Philip W., Jr., 331 W. Main St. Dombhart and Holden, 920 Independence Bldg. (2) Norman, Joe N., 306 Pekoe Ave. Dye & Ramsey, 609 Johnston Bldg. (2) Ricca and Nelson, 111 Corcoran St. Ernst & Ernst, 1307 Wachovia Bank Bldg. (2) Rodenhizer, Harry E., 802 N. Mangum St. Firm List of Members 77

NORTH CAROLINA (Continued)

Elizabeth City Laurinburg Austin, Edward H., 315 Kramer Bldg. Livingston, Paul H., 112 Atkinson St. Bundy, H. W. and Co., 309-14 Kramer Bldg. Lundin, Gustaf C. & Co., State Bank Bldg. Fayetteville Lenoir Barker, Dan T., Grace Pittman Bldg. Dodge, Alfred W., 220 Fidelity Bldg. Ennis, Linder & Fogler, 404 Scottish Bank Bldg. Moore & Smith, P.O. Box 671 Fitzgerald & Ammons, 302 Old St. Smith & Grisette, Miller Bldg. Gaines, David H., 232 Ray Ave. Stevens, Wm. E., P.O. Box 406 Haigh and vonRosenberg, First-Citizens Bank Bldg. Moore and Price, 1220 Ft. Bragg Rd. Lexington Pullen, A. M. & Company, 206 Grace Pittman Bldg. Buck, Frank Company, 25'6 W. 2nd Ave. Forest City Louisburg Thorneloe, Frank C., 436 E. Main St. Shuping, Lonnie R., First Citizens Bank Bldg. Garner Lumberton McIntyre, James F., Jr., 1109 Park Ave. Douglas, S. Preston & Associates, 707 Chestnut St. Gastonia Scoggin, C. B., Jr., Carolina Theater Bldg. Butler & Stowe, 109 W. 3rd Ave. Marion Cherry, Bekaert & Holland, 358½ Main Ave. Corbin, Ashley H., 358½ W. Main Ave. Calder, Hollyday and Crawley, S. Main St. Upchurch, Fred E., 718 Commercial Bldg. Monroe Goldsboro Nash, William Benton, P.O. Box 232 Potter, Lee S., P.O. Box 316 Adderholt, Charles H., 1011 Wachovia Bank Bldg. Crone, James C., Box 110 Morehead City Greensboro Bailey, Josiah W., 1103 Arendell St. Gaskill, Albert C., Wade Bldg. Andrews, Wesley T., Jr., 108½ S. Greene St. Clegg, C. Bynum, Jr., 701 W. Gaston St. Cunningham, Robert E., 215 Piedmont Bldg. Morganton Davenport, Marvin & Caudle, 608 Southeastern Bldg. Covington, W. Horace, Jr., 114 S. Sterling St. Dodge, Frederick D., 3009 E. Sedgefield Dr. DeVane, Graham S., 112 S. Sterling St. Hemphill, William L., 3939 W. Market Jacobs, Cyril, 1010 Oakmont Ave. Jacobson, Albert J., 2907 Battleground Rd. New Bern Jessup, John Ivey, Jr., 428 Southeastern Bldg. Pullen, A. M. & Company, Elks Temple Bldg. Lindsay, Squires & Everett, 301 Piedmont Bldg. Spruill, C. Kenneth, Hotel Governor Tryon Arcade Maness, John M., 1712 Colonial Ave. Moreland, Bruce E., 1300 W. Market St. Peat, MarWick, Mitchell & Co., 430 W. Gaston St. North Wilkesboro Pullen, A. M. & Company, 203 Southeastern Bldg. Benson & Blevins, B Street Robinson, Bernard and Company, 926 Southeastern Bldg. Oxford Rose & Breslow, 1828 Banking St. Sparks and Broyles, 414 Church St. Phillips, W. H. & Co., 105 College St. Strand, Skees, Jones & Company, 440 W. Market St. Zane, Edward R., Piedmont Bldg. Pleasant Garden Kistler, Robert O., P.O. Box 445 Greenville Proctor, John C. & Company, 110 E. 4th St. Plymouth Worsley, Worsley and Farley, Worsley Bldg. Luper & Rawls, Professional Bldg. Henderson Raleigh Phillips, W. H. & Co., 215 Young St. Allen, A. T. & Co., 1012 Insurance Bldg. Brewer, F. Marion, 1 Ashe Ave. Hendersonville Crow, Gene L., 404 Raleigh Bldg. Horton, Harris L., P.O. Box 188 Hollingsworth, Perry, and Holland, 401 Oberlin Rd: Koonce, Wooten & Haywood, 111 W. Hargett St. Lynch, Bridger, Smith & Howard, 1330 St. Mary’s St. Hickory Marsh, George, P.O. Box 2328 Bumbarger, Thomas V. & Co., 1127 N. Center St. Moody and Brown, 604 Odd Fellows Bldg. Burgess, Arthur H., Medical Arts Bldg. Moss, David S., 22116 Russ St. Hoffmann and Rink, 912 2nd St., N.E. Prescott, John F. Company, Glenwood and Wade Scharrer & Engart, 407 2nd St., N.W. Aves. Pullen, A. M. & Company, 300 Cameron Brown Bldg. Riddick, J. Gordon, 611 Tucker St. High Point Russ, W. M. & Co., 205 Superior Bldg. Bowman and Blue, 212-16 Professional Bldg. Smith, Hugh G. & Company, 902 Capital Club Bldg. Dixon, Hauser and Odom, 207 E. Westwood Warren, Max G., 726 Tucker St. Seidman & Seidman, North Carolina National Bank Watts and Byrd, 900 Wade Ave. Bldg. Williams, Urquhart & Ficklin, 625 Oberlin Rd. Southerland, Robert M., 322 S. Wrenn St. Williams & Wall, 505 Oberlin Rd. Kannapolis Red Springs McClary, Robert A., 211 Cabarrus Bank Bldg. Fitzgerald & Ammons, 117 W. 3rd Ave. Scott, Geo. G. & Company, 1635 Eastwood Dr. Lovin, Archibald K., 108 Roberts St. Wilier, Emil F., P.O. Box 61 Reidsville Kinston Strand, Skees, Jones & Co., 123 S. Main St. Franck, Edward E., Courthouse Sq. Prescott, John F. Company, Mutual Savings and Loan Bldg. Roanoke Rapids Sitterson, Simon C., Jr., 220 E. Gordon St. Moody and Brown, 20 E. 11th St. La Grange Rockingham Mooring, Edward C., 107 E. Washington Lundin and Spencer, 9 Pittman-Spencer Bldg. 78 American Institute of Certified Public Accountants

NORTH CAROLINA (Continued)

Rocky Mount Washington Greathouse, William P., 314 Daniels Bldg. Giddings, J. E., Jr., 115 Union Dr. Luper and Rawls, 600 Sunset Bldg. Rodman & Jennette, 423 N. Market St. Mitchell, Wiggins & Company, Daniels Bldg. Shaw, Sydney H., Rose Bldg. Waynesville Stone, Eugene S„ 1029 Hammond St. Kleeb and Bullard, Pisgah Offices Roxboro West Jefferson Ashlin, Thomas and Knight, Main St. Worth, Will A. Rural Hall Whiteville Baker, Noel W. Moore and Price, P.O. Box 432 Rutherfordton Wilmington Bolick, W. Cecil, 115 W. Court St. Barfield, William C., Carolina Power & Light Bldg. Stratford, Frank P., Security Bank & Trust Company Bordeaux, Wm. P., 118 Princess St. Bldg. Brand, Perdew and Joyner, 310 Murchison Bldg. Brock, William E.. 3608 Oleander Dr. Salisbury Cherry, Bekaert & Holland, 616 Market St. Sherrill & Smith, P.O. Box 1327 Lowrimore, C. S. and Company, 501 Wachovia Bank ZumBrunnen, Thos. P. Company, 109 Ackert Ave. Bldg. Maddux, Catherine, 709 Murchison Bldg. McCabe, J. B. and Company, 601 Carolina Power and Sanford Light Bldg. Muse, John C. and Company, 130 N. Steele Walker, Daniel E., 612 Murchison Bldg. Shelby Wilson Hamrick and Redding, Webb Bldg. Anthony, J. Charles, P.O. Box 1168 Hanchrow, J. H. and Company, 124½ Court House Smithfield Sq. Matthews, Daniel G., Gaskin Bldg. Wheeler, Perry S., Gold Professional Bldg. Southern Pines Winston-Salem McPherson, Garland, 176 N.W. Broad St. Cannon, E. H. and Company, 1008 Brookstown Ave. Ernst & Ernst, 1101 R. J. Reynolds Bldg. (3) Statesville Gatewood, D. E. and Company, 306 Reynolds Bldg. Boyer & Witherington, Vance Hotel, West Front St. Hall, Bruce E. & Company, Reynolds Bldg. (3) Tarboro Hamrick, Thome and Company, 425 Reynolds Bldg. (3) Wilkinson, Henry C. and W. C. Ranes, P.O. Box Harrell, A. B., North Carolina National Bank Bldg. 813 Justice, Thore & Co., 1008 Brookstown Ave. Thomasville Levin, A. Bruce, 418 N. Spruce St. Lewis, W. Penn, Jr., North Carolina National Bank Cox, Donald R., Wachovia Bank Bldg. Bldg. Martin, Chester, 1612 Reynolds Bldg. (3) Wadesboro Mullen, William D., 701-02 O’Hanlon Bldg. Watson, John B., Jr., P.O. Box 337 Pullen, A. M. & Company, 1405 Reynolds Bldg. (3) Russ, W. M. & Co., 1401 Reynolds Bldg. (3) Wallace Temin, Hyman, Nissen Bldg. Squires, R. Harvey, 802 N. Norwood St. Whiteheart, Sid, 3309 Paddington Lane

NORTH DAKOTA

Bismarck Monson, Eugene R., 1515 S. 19th St. Campbell, Robert N., 626 Provident Life Bldg. Rice, Harry F., 207 Red River National Bank Bldg. McCann, Paul & Co., 200 First National Bank Bldg. Smith, Raymond R., 209-11 N. 5th St. Person & Gustin. 107 S. 5th St. Jamestown Fargo Holaday, Sidney E., P.O. Box 1535 Anderson & Thiel, 621½ First Ave., N. Blegen, Arthur, 312 Black Bldg. Minot Broeker & Hendrickson, 434 Gate City Bldg. Baldwin, Martz & Company, 407 First Avenue Bldg. Conoboy, Gerald R., 406 American Life Bldg. Iverson & Nyhus, 203 American State Bank Bldg. Eide & Helmeke, 805 Black Bldg. Weber, Erven H., 314 First National Bank Bldg. Grand Forks Valley City Brady, Edward W. & Co., 1913 S. Washington Ludvigson, R. B., 165 2nd Ave., S.E. Castle, Floyd L., 318 First National Bank Bldg. Harvey, L. A. & Associates, 307 Security Bldg. Williston Ikelman, Harold B., 213½ N. 4th St. Hausauer & Suess, 308 Rolfstad Bldg. Matheson, Homer & Co., First Federal Bldg. Zine & LeTourneau, 120 Main St.

OHIO

Akron Gordon, Jacob & Co., 401 Second National Bldg. (8) Heinick and Slavin. 1030 First National Tower (8) Adams, Kausch & Graf, 1604 First National Tower (8) Hersh, Rozen and Ennis, 65 W. State St. (8) Baruch, Jacob S., 227 W. Bowery St. (8) Lawrence, Lawrence & Dwoskin, 539 W. Market St. Bent, Zettle & Herbst. 605 Evans Savings Bldg. (8) (3) Bober, Stanley M., 2522 First National Tower Lewis, Leonard A., 137 Rose Blvd., N. (2) Chilton, Stump & Daverio, 1814 First National Tower Lipkin & Lipkin, 825 First National Tower (8) (8) Petty, H. D. & Associates, 506 United Bldg. (8) Ernst & Ernst, 1121 Second National Bldg. (8) Reaven, Albert, 408 Second National Bldg. (8) Firm List of Members 79

OHIO (Continued)

Akron (Continued) Beal, L. C., 1201 Carew Tower (2) Bernard, George W., 8005 Plainfield Rd. (36) Sarver and Lomax, 175 W. Bowery St. (12) Bernstein & Bernstein, 709 Terrace Hilton Bldg. (2) Sorkin, Charles Klaus, 1011 Second National Bldg. (8) Camma, Philip, 2630 Kipling Rd. (39) Thayer, Kleines & Company, 1606 First National Tow­ Cloud, J. D. & Co., 1104 Tri-State Bldg. (2) er (8) Cohen, Ruben E., 2087 Sherman Ave. (12) Collins, Clinton, 805 Mercantile Library Bldg. (2) Alliance Copley, Edward W., 805 Mercantile Library Bldg. (2) Depue, Herier & Eversman, 5998 Orchard Dr. (30) Johnston, Eleanore M., 155 11th St. Feltrup, Albert A., 805 Mercantile Library Bldg. (2) Mather, Robert K., 131 W. State St. Gehler, Charles & Co., 1801 Carew Tower (2) Grant, Alexander & Company, 526 Maxwell Ave. (19) Ashland Haskins & Sells, First National Bank Bldg. (2) Hathaway & Hathaway, 1007 Transit Bldg. (2) Frank, Seringer & Chaney, 2 W. Main St. Hehemann, William V., 510 Mercantile Library Bldg. (2) Ashtabula Hessel and Troy, 6809 Hamilton Ave. (24) Hittner, Stanley and Company, 604 Tri State Bldg. Adams & Richmond, 355 Prospect Rd. (2) Campbell, Lorne P., 4631 Main Ave. Keller, C. J. & Co., 904 Fifth Third Bank Bldg. (2) Sheppard and Sheppard, 411 Center St. Kohlhepp, Clifford E., 1025 Federal Reserve Bank Stone, Wayne F., 4746 Main Ave. Bldg. (2) Landen, J. Hains, 3912 Edwards Rd. (9) Bay Village Lozier & Babin, 607 Terrace Hilton Bldg. (2) Lybrand, Ross Bros. & Montgomery, Carew Tower Beard, Glen L., 519 Parkside Dr. (40) (2) Mack, Raymond P., 9590 Ross Ave. (42) Bellefontaine Mahaffey, David, 7440 Shewango Way (43) Callender, R. L., Dee Bldg. Mers, Wm. H. & Co., 724 Dixie Terminal Bldg. (2) Turner, J. E., 220 W. Sandusky Ave. Osberger, J. L. & Co., 410 American Bldg. (2) Paine, Gordon T. and Co., 1014 Enquirer Bldg. (2) Peat, Marwick, Mitchell & Co., 908 Dixie Terminal Berea Bldg. (2) Kennedy, William M., 85 Front St. Prybal, Arthur J., 1315 Federal Reserve Bank Bldg. (2) Rafalske & Schneider, 626 Broadway Bowling Green Ramey, Autis S., 1204 Keith Bldg. (2) Cheek & Company, 105 N. Main St. Roebuck, Boyd and Co., 2015 Union Central Bldg. (2) Roseman & Roseman, 411 Oak St. (19) Brecksville Rouse, Rankin and Company, 805 Mercantile Library Kuten, Joseph D., 11035 Cardinal Lane (41) Bldg. (2) McElroy, Jean E., Brecksville Shopping Ctr., Rtes. Schaefer, Frank G., 402 Provident Bank Bldg. (2) 21 & 82 Schear, Melvin R., 2209 Losantiville Rd. (37) Shriver, John E., 404 Transit Bldg. (2) Bucyrus Simonoff, Peyser & Citrin, 415 First National Bank Bldg. (2) Boyd, George L., 223½ S. Sandusky Ave. Sohn, J. Arthur, 1428 Vine St. (10) Stevens, David, 1720 Section Rd. (37) Burton Storch, W. C. & Co., 505 Walnut St. (2) Tedtmann, M. Earl, 209 Atlas Bank Bldg. (2) Erickson, Einar A., P.O. Box 403 Vogele, Edward A., 1405 First National Bank Bldg. Rose, Forest A. & Co., Box 21 (2) Willig, L. H. & Co., 1113 Federal Reserve Bank Cambridge Bldg. (2) Wulfhorst & Butler, 602 Walnut St. (2) Frye, Marion A., 704 Wheeling Ave. Young, Arthur & Company, 707 Union Central Bldg. (2) Canton Bruner, Cox, Lotz & Syler, 516 Peoples-Merchants Bldg. (2) Cleveland Ernst & Ernst, 517 Mellett Bldg. (3) Alatis, Charles and Company, 20716 Chagrin Blvd. Ginsburg, Harry L. & Associates, 2517 Cleveland Ave., (22 ) N.W. (8) Ambrose & Rosenfield & Co., 3431 W. Brainard Rd. Hall, Kistler & Company, 315 First National Bank (22) Bldg. (2) Andersen, Arthur & Co., 1717 E. 9th St. (14) Katz, Robert E., 1341 Market Ave., N. (4) Baden and Linden, 1130 Standard Bldg. (13) Krugliak, Roth, Feller, Tuber & Schoenberg, 1103 Barkley & Cone, 606 Bulkley Bldg. (15) McKinley Ave., N.W. (3) Bauman, Robert H., 7543 Broadview Rd. (31) Mestel, Harry and Company, 220 E. Tuscarawas St. Bernstein, Bernstein & Wile, 738 Keith Bldg. (15) (2) Bick and Schatel, 10510 Park Lane (6) Phillips, John E., 620 First National Bank Bldg. (2) Birdzell, Thomas W., 2758 Lakeview Ave. (16) Shifman and Miller, 1456 Cleveland Ave., N.W. (3) Black, Dale W. and Company, 1808 Union Commerce Swallen, Lawhun, Clark & Paulson, 204 15th St., Bldg. (14) N.W. Blake, Martin C., 720 Leader Bldg. (14) Toussant, Frank W., 303 30th St., N.W. (9) Boecker, Gerhard H., 1825 The Superior Bldg. (14) Wetmore & Nist, 1433 Whipple Ave., N.W. (8) Brown & Ashman, 300 Marshall Bldg. (13) Brown, Burton, 5316 Warrensville Ctr. Rd. (37) Celina Brubaker, Helfrich & Taylor, 1959 The Illuminating Bldg. (13) Wilson Accounting Service, First National Bank Bldg. Buchko & Kormos, 219 Hanna Bldg. (15) Cahur and Silverman, 1080 Union Commerce Bldg. Chagrin Falls (14) Clark and Hill, P.O. Box 189 Card, Palmer & Sibbison, 765 Union Commerce Bldg. Pettit, Harvey B., Jr., 47 Pleasant Dr. (14) Chmara, Simon, 1414 Keith Bldg. (15) Chardon Cole, Allan R., 204 Twelve Twenty Huron (15) Cook, Robert G., 1230 National City Bank Bldg. (14) Martin, Byron N., 10379 Thwing Rd. Cook, T. J., 1840 Standard Bldg. (13) Cox and Lent, 1515 National City Bank Bldg. (14) Chillicothe Domeck, Howard W. & Co., 310 Heights Rockefeller Bldg. (18) Lingo & Breen, 177 E. Main St. Ernst & Ernst, 1356 Union Commerce Bldg. (14) Falcon, Jack N., 1312 Superior Bldg. (14) Cincinnati Fein, Alvin A., 1054 Hanna Bldg. (15) Alexander, Donald L., 2015 Union Central Bldg. (2) Fein, Sanford R., 309 Marshall Bldg. Andersen, Arthur & Co., First National Bank Bldg. Fredman & Unger, 1302 Ontario St. (13) (2) Freed, Irwin, 2800 Euclid Ave. (15) 80 American Institute of Certified Public Accountants

OHIO (Continued)

Cleveland (Continued) Stevenson & Long, 13111 Shaker Sq. (20) Stinson, Robert L., 32750 Solon Rd. (39) Frischer & Mannheimer, 11955 Shaker Blvd. (20) Stone, Walter B. & Associates, 1836 Euclid Ave. (15) Frye, Marion A., 611 Hanna Bldg. (15) Stromberg & Associates, 1900 Euclid (15) Gallin & Shapers, 1218 Keith Bldg. (15) Swearingen & Swearingen, 3334 Prospect Ave. (15) Ganger, A. H. & Co., 1835 Forest Hills Blvd. (12) Touche, Ross, Bailey & Smart, 1550 Hanna Bldg. (15) Gardner, Howard B., 3030 Euclid Ave. (15) Traver, Frank L., 26501 Russell Rd. (40) Givelber & Goldberg, 526 Union Commerce Bldg. Valley & Company, 1405 E. 6th St. (14) (14) Walthall and Drake, 1300 Keith Bldg. (15) Goldberg & Miller, 2111 S. Green Rd. (21) Wehn, Wilbert C., 1670 Hanna Bldg. (15) Goodman, Sherwin H., 2177 S. Taylor Rd. (18) Welsh and Leffingwell, Union Commerce Bldg. (14) Graf, Donald J., 19140 Detroit Rd. (16) Whiting, Elmer J., Jr., 1444 E. 105th St. (6) Grissinger, G. W., 335 Shaker Bldg. (22) Wilson & Wilson, National City Bank Bldg. (14) Haskins & Sells, 1717 E. 9th St. (14) Young, Arthur & Company, 1324 The Illuminating Haufe, Ernest O., 1422 Euclid Ave. (15) Bldg. (13) Hausser & Heintel, 1410 Terminal Tower (13) Zeigler, J. M. & Co., 1836 Standard Bldg. (13) Henterly, Wm. E., 1605 Superior Bldg. (14) Zell, Marvin R., 2787 Derbyshire Rd. (6) Hicks, Chester, 1511 Warrensville Center Rd. (21) Zwick, Joseph & Coleman, 1991 Lee Rd. (18) Horvitz, Harry R., 2800 Euclid Ave. (15) Zwick, Philip S. & David M. Zwick, 2000 Lee Rd. (18) Horwath and Horwath, 1283 Union Commerce Bldg. (14) Jedlicka, G. Wm. & Co., 5871 Mayfield Rd. (24) Cleveland Heights Jurey, Ednah H., 4714 Krueger Ave. (34) Colb, Frank, 3921 Mayfield Rd. (21) Keister, Ritchie, Cerio & Radice, 714 Keith Bldg. Eckert, John B., 2186 Noble Rd. (12) (15) Givertz, Morris J., 3540 Berkeley Rd. (18) Kiener, John V., 1614 Standard Bldg. (13) Gressel & Katz, 2490 Lee Blvd. (18) Kirk, J. J., 1630 Illuminating Bldg. (13) Rabe, Leonard A., 3921 Mayfield Rd. (21) Klein, Harvey L., 410 Chester 12th Bldg. (14) Zwick & Zwick, 1991 Lee Rd. (18) Knittel, Roger F., 75 Public Sq. (13) Knochel, W. A., 1959 The Illuminating Bldg. (13) Coldwater Kohler, Fred R., Hanna Bldg. (15) Kohn, Meyer J., 2138 Lee Rd. (18) Neuman, Kermit and Company, 214 N. Cedar St. Kopperman & Wolf, B. F. Keith Bldg. (15) Kovachy, Edward M., 4900 Euclid Ave. (5) Columbus Lafrentz, F. W. & Co., 510 Leader Bldg. (14) Arnold, Paul M., 170 Graceland Blvd. (14) Lakin, Clunn and Company, 3134 Euclid Ave. (15) Beyer, Brickey & Dickerson, 766 Northwest Blvd. (12) Laks, Wynbrandt & Associates, 2195 S. Green Rd. Brown, Lloyd D., 71 E. State St. (15) (21) Cameron, Robert V. and Company, 1015 E. Broad St. Lessam, Sam, 16702 Miles Ave. (28) (5) Lybrand, Ross Bros. & Montgomery, Union Commerce Campbell-Rose & Company, LeVeque Lincoln Tower Bldg. (14) (15) Martin, Robert J., 75 Public Square Bldg. (13) Craig, Eleanor L., 50 W. Broad St. (15) Maurer, Fred G., 1825 The Superior Bldg. (14) Diehl, Lowell E., 1624 Waltham Rd. (21) McAdoo, Robert B., 1991 Lee Rd. (18) Ernst & Ernst, LeVeque Lincoln Tower (15) McQuilkin and McQuilkin, 1636 Standard Bldg. (13) Gattner, Price & Highfield, 33 N. High St. (15); Meaden & Moore, 1010 Union Commerce Bldg. (14) 2950 E. Broad St. (9) Melincoff, Maurice, 515 Finance Bldg. (15) Gehring, Benjamin R., 17 S. High St. (15) Merkel Associates, 215 Euclid Ave. (14) Groner, Morris Wm., 2266½ E. Main St. (9) Metzler, Charles E. & Co., 20800 Center Ridge Rd. Haskins & Sells, 150 E. Broad St. (15) (16) Hathaway & Hathaway, Beggs Bldg. (15) Meyers and Meyers, 14508 Madison Ave. (7) Jahn, Arthur C., 209 S. High St. (15) Miller, George T., 426 Chester-Twelfth Bldg. (14) Kagay, Edmund M., 849 Harmon Ave. (23) Monroe, Basil J., 2800 Euclid Ave. (15) Langdon, W. E. & Sons, 21 E. State St. Morris & Herlands, 436 Bulkley Bldg. (15) Lingo & Breen, 12 N. 3rd St. (15) Mrohaly, C. J. & Associates, 20575 Center Ridge Rd., Lybrand, Ross Bros. & Montgomery, 34 N. High St. No. 310 (16) (15) Murphy & Murphy, 408 Hanna Bldg. (15) Mason, Floyd, 20 S. 3rd St. (15) Norr, Norton, 2177 S. Taylor Rd. (18) Mason, Lombardi and Archibald, 1350 W. 5th Ave. Norris, Milton Ross, 75 Public Sq. (13) (12) Osberger, J. L. & Co., 75 Public Square Bldg. (13) Mathless & Mathless, 2700 E. Main (9) Otto, George M., 245 Hanna Bldg. (15) Mellman, David B., 2831 E. Main St. (9) Page, Frank V., 15008 Lorain Ave. (11) O’Brien, Lawrence J., Jr., 1588 Bryden Rd. (5) Palmisano, Thomas V., 1836 Euclid Ave. Peat, Marwick, Mitchell & Co., 3520 LeVeque-Lincoln Peat, Marwick, Mitchell & Co., 910 Hanna Bldg. (15) Tower (15) Pecsok, William J., 756 Leader Bldg. (14) Price Waterhouse & Co., 50 W. Broad St. (15) Polster, Heiber & Co., 705 Society National Bank Redman, E. C., 12 N. 3rd St. (15) Bldg. (14) Reeb, Robert L., 2025 Riverside Dr. (21) Price, S. W., 735 Leader Bldg. (14) Resler, John B., 50 W. Broad St. (15) Price Waterhouse & Co., 2020 Union Commerce Bldg. Roach, B. M., 1150 Bryden Rd. (5) (14) Robertson, Joseph W., 297 S. High St. (15) Purdy, R. E., 24576 Chardon Rd. (17) Selden, Edwin, Jr., 590 Oak St. (15) Rakusin, Chadwick, 1030 Euclid Ave. (15) Sheffield, Thomas A., 50 E. Broad St. (15) Reichardt, Ernest Louis, 8280 Bannerlane (29) Smith, Walter M., 1102 E. Long St. (3) Roberts, R. M., 1836 Euclid (15) Stirgwolt, Baldwin and Loofbourrow, 50 W. Gay St. Rodier, Alcuin E., 634 Williamson Bldg. (14) Stone, Jack M., 2000 Moler Rd. (7) Roedger, Fred E., 3515 Prospect Ave. (15) Swedlow, Morris, 175 S. High St. (15) Rosewater, Henry W„ 1405 The Superior Bldg. (14) Thomas, Muhlbach and Huling, 175 S. High St. (15) Rothschild, Gerald H., 1414 Keith Bldg. (15) Vagnier, John R., 22 E. Gay St. (15) Rusk, John D., 1010 Euclid Bldg. (15) Wahl, Chester K., 50 E. Broad St. (15) Salaga, Samuel R., 6596 Brecksville Rd. (31) Weimer, Earle E., 1395 Grandview Ave. (12) Saltzer, Leonard, 405 Leader Bldg. (14) West, Donald D., 3528 N. High St. (14) Schick, Roland & Company, 2012 W. 25th St. (13) Schultz, Krahe, Martin & Long, 1663 Illuminating Conneaut Bldg. (13) Hibbard, Virginia F., Citizens Bank Bldg. Schwartz, Martin M., 906 Citizens Bldg. (14) Sheppard and Sheppard, 284 Broad St. Sewell & Laco, 1900 Euclid Bldg. (15) Shifrin, I. N., 1040 Leader Bldg. (14) Cuyahoga Falls Shoaf & Rice, 528 Cuyahoga Savings Bldg. (15) Herman, Thomas and Tron, 2475 State Rd. Shook, David H., 417 Superior Bldg. (14) Shore, Michael A., 540 Leader Bldg. (14) Dayton Silver, Milton J., Keith Bldg. (15) Abrams, George D., 311 Commercial Bldg. (2) Sinnott, James P., 944 Hanna Bldg. (15) Arnold, Hawk & Cuthbertson, 1100 Third National Smith, Thos. J., 1018 Society National Bank Bldg. (14) Bldg. (2) Soloway & von Rosen, 1100 B. F. Keith Bldg. (15) Ashmun & Campbell, 903 Commercial Bldg. (2) Soss, Morton & Associates, 1114 Hippodrome Bldg. Barstow, C. Byron, 2600 Far Hills Bldg. (19) (14) BatteUe & Battelle, 403 W. 1st St. (1) Southwick, Edward H., 1647 Union Commerce Bldg. Blakeney, James E., 2801 Far Hills Ave. (19) (14) Bradmiller, Lionel F., 811 Washington St. (7) Firm List of Members. 81

OHIO (Continued)

Dayton (Continued) Hamilton Cassel, Groneweg, Rohlfing & Clark, 333 W. 1st St. Barntheuse, Lawrence L., 504 First National Bank. (2) Bldg. Chrisman & Edwards, 847 Third National Bldg. (2) Gill, James C., 622 Rentschler Bldg. Dawson, Ora Ray, 120 E. 2nd St. (2) Jennings, Lindsey & Reimer, 546 Main St. Dohner, Norman A., 2801 Far Hills Ave. (19) Schlegel, George L., 606 First National Bank Bldg. Douglass, Doyle D., 25 S. Main Bldg. (2) Ernst & Ernst, 1300 Talbott Tower (2) Ironton Erskine, Harold C., 210 Greenmount Blvd. (19) Flagel, Huber & Flagel, 327 Third National Bldg. Rambacher, Clyde A., 1823 S. 8th St. (2) Flora, James A., 11 W. Monument Ave. (2); 1741 Kent Parkhill Dr. (6) Fry, William S. & Co., 534 Third National Bldg. (2) Escott & Barker, 9 Getz Bldg. Gans & Jording, 379 W. 1st St. (2) Katzenmeyer, Robert G., 212 N. DePeyster St. Gradsky, Allan, 712 W. 3rd St. (7) Hammerman, Ben B. and Company, 118 Salem Ave. Lakewood (6) Haskins & Sells, 1204 Talbott Tower (2) Digel, Otto A., 2222 Eldred Ave. (7) Hill, Harold S., 25 S. Main Bldg. (2) Weaver, Orville J., 1509 Cordova Ave. (7) Hoffman, J. Marion, 1114 N. Main St. (5) Hubbard, Folker and Company, 752 N. Main St. (5) Lancaster Jacobson, Gerald, 754 N. Main St. (5) Wilson, Smith, Shannon & Snyder, 102 Equitable Bldg. Kappeler & Westendorf, Reibold Bldg. (2) Kentner, S. Victor, 1 Cushing Ave. at Far Hills Kleckner, Robert A., 435 Patterson Rd. (19) Lebanon Lloyd, Robert N., 804 Harries Bldg. (2) Dunn, William C., 33 N. Broadway McGregor, J. Ramsay, 777 Reibold Bldg. (2) King, L. J., 303 Bank Bldg. Mitchell & Darner, 525 Hulman Bldg. (2) Mumma & Mescher, 500 W. 2nd St. (2) Schoenfeld, William I., 527 W. 2nd St. (2) Lima Seldon, Samuel, 1306 Knott Bldg. (2) Boyles, Glen M., P.O. Box 936 Sieferman, Arthur and Associates, 1308 Talbott Tower Ernst & Ernst, 505 Cook Tower . . (2) Evans, E. S. and Company, 926 National Bank Bldg. Somers, Frank R. & Company, 1224 Knott Bldg. (2) Hansbarger, Savage & Fisher, Parks-Klay Bldg. Stratis, Robert E., 1937 N. Main St. (5) Howard, Beeler & Company, 1210 National Bank Bldg. Terry, Horace B., 1308 Talbott Tower (2) John & Doty, 563 W. Spring St. Touche, Ross, Bailey & Smart, 1200 Talbott Tower (2) Tracht, Bernard E., 11 Stratford Ave. (2) Weinreich & Plotnick, 1424-1430 Knott Bldg. (2) Lorain Frank, Seringer & Chaney, 737 Broadway Defiance Frye, Marion A., 945 Broadway Tubbs, Thomas A., 2866 E. Erie Ave. Cheek & Company, 302 First Federal Bldg. Zunich, Mitchell, 1568 N. Ridge Rd., E. Delaware Kent & Zerbe, 56 N. Franklin St. Louisville Edwards, Thomas W., III, 419 E. Main St, Dover Rea, R. C. & Associates, Reeves Bank Bldg. Lyndhurst Miller, Leonard S., 1499 Richmond Rd. (24) Elyria Frye, Marion A., 538 Broad St. Mansfield Gorman, Robert C., 300A Robinson Bldg. Annex Bair, Donald R., 496 Lexington Ave. Moise, T. L. Associates, 602 E.S.T. Bldg. Campbell-Rose & Co., 100 W. 4th St. Woltz, Harry J. P., 805 Elyria Savings & Trust Bldg. Czajka, Benjamin, 11516 Park Ave., W. Wooldridge, Floyd L., 727 Elyria Savings & Trust Levin, Leo A., 75 Park Ave., E. Bldg. Storich, Albert J., 427 Glessner Ave. Willis, Osmond & Beilstein, 357 Marion Ave. Englewood Chrisman, H. Jewett, 604 S. Walnut St. Marietta Dunn, James B., First National Bank Bldg. Fairborn Haddox, Donald F., 109 Scammel St. Confer, Robert J., 1½ S. Central Ave. Robinson, Harry, 323 2nd St. Guenther, Bourne & Kramer, 417½ W. Dayton Dr. Fairview Park Marion Bender, William J., 21483 Eaton Rd. (26) Smoot, Roush & Manter, 240 E. Church St. Findlay Marysville Cheek & Company, 129 W. Sandusky St. Gray, John J., 270 W. 5th St. Elsea, Scott, 323 First National Bank Maumee Corbo, Raymond F., 217 Conant St. Fostoria Kaser, Philip D., 705 Conant St. Fast and Gons, First National Bank Bldg. Medina Fremont Ziegler, John H., 3B Professional Bldg. Dodway, Mervin O., 111½ S. Arch St. Rinehart, Grant H., 223 S. Arch St. Mentor Suhrer and Koch, 208 S. Arch St. Hattery, James G., Warren Bldg. Galion Middletown Zeller & Yeager, 506 Harding Way W. Clark & Heldman, Federal Savings & Loan Bldg. Mack, Eugene, 222 Castell Bldg. Geneva Deal, George S., 48 N. Broadway Millersburg Rea, R. C. & Associates, Commercial Bank Bldg. Greenville Fry, William S. & Co., Greenville National Bank Napoleon Bldg. Penrod & George, 71316 N. Perry St. 82 American Institute of Certified Public Accountants

OHIO (Continued)

Newark Luck, Donald D., P.O. Box 271 (1) Wilson, Smith, Shannon & Snyder, 15 W. Church St. Mahen & Winzeler, 472 Spitzer Bldg. (4) Messinger, F. R., Toledo Trust Bldg. (4) Miller, I. R. & Company, 1505 Jefferson Ave. (2) New Concord Nathanson, Richard S., 4334 W. Central Ave. (15) Rankin & Rex Price Waterhouse & Co., 811 Madison Ave. (2) Singer, Sullivan & Hirsch, 2115 Dorr St. Strassner, George D., 344-6 Spitzer Bldg. (4) New Philadelphia Straub, Edward L. & Co., 309 Board of Trade Bldg. Rea, Richard C. & Associates, 152 N. Broadway (4) Tassie & Bock, 2520 Monroe St. (2) North Olmsted Taylor, Earl H., 419 Spitzer Bldg. (4) Van Wormer and Markhus, 2313 Madison Ave. Gerlach & Co., 24854 Florence Ave. Wight & Underwood, 3230 Sylvania Ave. (13) Young, Arthur & Company, 1600 Toledo Trust Bldg. Norwalk (4) Beck, Clifford E., 306 Citizens Bank Bldg. Frank, Seringer & Chaney, 158 Milan Ave. Troy Kentner, S. Victor, 1108 W. Main St. Olmsted Falls Mack, Raymond P., Sherwood Professional Bldg. Lucas, J. J., 25752 Cook Rd. (38) Schoch, Howard G., 212 W. Main St. Upper Sandusky Orwell Kuenzli, E. F., 211 N. Sandusky Pratt, Jacob C., Jr. Urbana Painesville Fry, William S. & Co., 239 N. Main St. Link, F. Gilbert, 41 E. Erie St. Vandalia Perrysburg Kentner, S. Victor, 4 Vandalia State Bank Bldg. Shawen, Donald M., 10402 Avenue Rd. Van Wert Piqua Gunter, Ralph F., 307 Piqua National Bank Bldg. Cheek & Company, 100½ E. Main St. Wilson Accounting Service, 400 Caldwell St. Warren Port Clinton Maffett, Dohrman S., 1569 Woodland, N.E. Mateer, Ralph F., 220 S. Park Ave. Streeter, Clarence H., Ohio Edison Bldg. Packer, Deislinger & Johnson, 808 Second National Bank Bldg. Portsmouth Robbins, R. M. & Associates, 123 High St. Brown, Kenneth W., 3141 Sheridan Rd. Fryman, Eugene H., 522 National Bank Bldg. Wauseon Richards & Reynolds, 311 Masonic Bldg. Penrod, Robert G., 120 E. Chestnut St. Rittman West Richfield Berry, Morton, 8 N. Main St. Arnold, Dorsey L., Jr., 3915 Broadview Rd. Rossford Willoughby Wolcott, James L„ 1206 Dixie Hwy. Sacher, Frank J., Jr., Cleveland Trust Bldg. Salem Hill, Barth & King, 409 E. 2nd St. Willowick Fudale, William F., 488 E. 329th St. Sandusky Welty, Deeter & Wiechel, 215 Feick Bldg. Wilmington Brester, Wm. H„ 3216 E. Sugartree St. Shaker Heights Drazin, Marshall M., 3421 Milverton Rd. (20) Wooster Hoicowitz, Marvin, 3510 Lee Rd. (20) Frank, Seringer & Chaney, 428 N. Market St. Sidney Youngstown Hilt & McCrate, Ohio Bldg. Axtmann and Axtmann, 18 N. Phelps St. John & Doty, Ohio Bldg. Baringer, Paul S., 16 St. Louis Ave. (7) Burgeson and Thomas, 605 Union National Bank Bldg. Springfield (3) Cannatti, Joseph R., 810 Wick Bldg. (3) Laihr, Joseph G., First National Bank Bldg. Clark and Collins, Mahoning Bank Bldg. Sander & Shifman, 404 First National Bank DePiore, William F., 1801 Mahoning Ave. (9) Wood, J. A. & Company, Arcue Bldg. Edie and Nolder, 5335 Market St. (12) Ernst & Ernst, 809 Union National Bank Bldg. Steubenville Fuller and Welker, 811 Union National Bank Bldg. Adler, Faunce & Leonard, 412 Exchange Realty Bldg. Harshman, Abe, 1107 Wick Ave. (4) Levinson, Brenner, 916 Sinclair Bldg. Hill, Barth & King, 909 Union National Bank Bldg. Snodgrass, S. R. & Company, 405 Sinclair Bldg. (3) Levy, Philip A., 514 Union National Bank Bldg. (3) Toledo Libby & Libby, 508 Stambaugh Bldg. Rogan and Hetrick, 6253 Market St. (12) Buckenmeyer & King, 655 Spitzer Bldg. (4) Russert & Williams, 6960 Market St. (12) Cheek & Company, 828 National Bank Bldg. (4) Schultz, Krahe, Martin & Long, 317 Stambaugh Bldg. Dekany, Julius P., 27 S. Superior St. (4) (3) Ernst & Ernst, 1900 Toledo Trust Bldg. (4) Scott & Sprinkle, 1509 Market St. (7) Frantz, E. E. Co., 415 Edward Lamb Bldg. (4) Simonton, Jones & Co., 1211 Mahoning Bank Bldg. (3) Grant, Alexander & Company, 2130 Madison Ave. (2) Williams, Earl H., 23 E. Auburndale Ave. (7) Higgins, Herbert S., 970 Spitzer Bldg. Hurst, Robert A., 802 S. St. Clair St. (4) Kleinman and Feldman, 4334 W. Central Ave. (15) Zanesville Knapp, Gens and Kohler, 206 Michigan (2) Graham, Ernest B., Jr., 205 Richards Bldg. Konopak & Dalton, 1600 Madison Ave. (2) Lynch, Thomas F., 415 South St. LaFrance, Walker, Jackley & Saville, 2313 Madison Milligan, Danford D., 201 First National Bank Bldg. Ave. (2) Robinson, Howard F., 201 Masonic Temple Firm List of Members 83

OKLAHOMA Ada Gonce, Thompson A., City National Bldg. (2) Green & Brown, 1901 Liberty Bank Bldg. (2) Fentem, Lewis N., Townsend Bldg. Hammonds, Sam. J., 529 Hightower Bldg. Griffin and Home, 213 First National Bldg. Hartman, E. A. & Co., 1707 N. Broadway (3) Hedges, Hampton & Hedges, 5841 N.W. 58th St. (22) Altus Hedrick, J. Marquis, 1221 N.W. 50th St. Helmey. David M., 9625 N. May (20) Quigley, Scott, NBC Bldg. Heuser, Ryan and Company, 1212 Kermac Bldg. (2) Hill, Joseph H., Colcord Bldg. (2) Ardmore Hostetter, Darwin A., 328½ W. Commerce (9) Combs and Schaub, 314 W. Main Karey, Gus J., 410 Oklahoma Mortgage Bldg. (2) Hulme, Woodrow W., 228 W. Main St. Kennedy, Willard C., 663 First National Bldg. (2) Reed, Harold H., 322 Little Bldg. Lingle, Pigg & Kraemer, 507 City National Bldg. Steed and Steed, 313 Little Bldg. Mann, Howard C., First Fidelity Insurance Bldg. (5) Tidd, Clifton E., 319 Little Bldg. McKinney, Jeanette, 419 City National Bldg. (2) Vaughn and Fortner, 209-210 Gilbert Bldg. Milliren and Garnett, 403 City National Bldg. Wright, Wm. C., 207 Champion Bldg. Murray, Chas. F., 2816 Dorchester Dr. (20) O’Bryan, W. H. Pat, 1012 Hightower Bldg. (2) Bartlesville Peat, Marwick, Mitchell & Co., First National Bldg. Seidle & Seidle, 611 Union National Bank Bldg. (2) Wilson & Jones, 603 Union National Bank Bldg. Penn, Leon, 906 S.W. 25th Plater, D. Frank, 601 Cravens Bldg. (2) Blackwell Riffel & Tarpley, 410 Tower Bldg. (2) Bickford, J. B., Service Exchange Bldg. Robinson & de Cordova, 1388 First National Bldg. (2) Chickasha Rogers & Rogers, 906 N.W. 23rd St. (6) Sartin, Jack M., 1212 Liberty Bank Bldg. Nikkel, Ernest H., Oklahoma National Bank Bldg. Shank, Francis L., 1916 N. Broadway (3) Cushing Shreffler, S. Gordon, 718 Cravens Bldg. (2) Skinner & Dunlap, 3101 Classen Blvd. Bland and Call, P.O. Box 790 Snell and Simmons, 1103 Colcord Bldg. (2) Stark, William L., Cameron Bldg. Duncan Thomas, Chamberlain, Cupps & Hall, 1126 Cravens Reeder, A. J., Jr., P.O. Box 409 Bldg. Vaughn & Fortner, Security Bank Bldg. Wolf and Company, 815 First National Bldg. Young, Arthur & Company, 2220 First National Bldg. Durant Earles, H. H., 208 W. Evergreen Webb, David E., 308 W. Main St. Okmulgee Elk City Mock, J. A., McCulloch Bldg. Herron, Geo. D., 115 N. Jefferson Smith, S. Graham, 209 McCulloch Bldg. Enid Pauls Valley Marshall, Russell C., 303 W. Broadway Kinnebrew, Jack, Jr., First National Bank Bldg. McCubbins, Clarence F., 406 Broadway Tower Moore, Byron L., 730 Bass Bldg. Pawhuska Wright and Sawyer, Mid-Western Sq. Gambill, Ladd H., First National Bank Bldg. Hugo Hammons, Dale, 207 N. 2nd St. Picher Craig, Henry, Box 156 Lawton Bendure, Lloyd K., 202 Security Bldg. Ponca City Meese, Alfred H., 701 N. 13th St. Bums, Lowrey & Cortright, 510 N. 14th St. Seiring, Harry, 2507 Sheridan Rd. Stanfield & O'Dell, 518 D Ave. Purcell Madill Frank, Paul K., 113 S. 2nd St. Adamson, Myrl T., 305 Lillie Blvd. Sapulpa McAlester Sartain and Fischbein, 221 E. Dewey Blackman, Alvin W., 24½ E. Choctaw Payne, Ben H., 319 Arnote Bldg. Seminole Miami Craig, Henry, Chase Bldg. Adkison, Lee F., 14 A St., N.E. Shawnee Muskogee Finley & Cook, 311 Masonic Temple Bldg. Davis, Glenn R., 1001-1006 Barnes Bldg. Fox and Mullins, 302 Federal National Bldg. Hoffman, Elmer E., Jr., 615 Barnes Bldg. McGehee, Robertson and Koontz, 317 American Na­ Moffitt, John O. & Co., 1601 Okmulgee tional Bldg. Norfleet, Ernest L., 412½ Court St. Nelon, Cecil E., 306 Federal National Bank Bldg. Wright, Charles A., 1322 Houston St. Walsh, Thomas, 317 American National Bldg. Norman Stillwater Finley, T. Roy, 1030 N. Flood Foster, Robert H., 1803 Crescent Dr. Jones and Hall, 715 S. Husband Oklahoma City Andersen, Arthur & Co., 200 N. .Harvey St. (2) Tulsa Baker & Charles, 119 N.E. 23rd St. (5) Andersen, Arthur & Co., 415 Philtower Bldg. (3) Bednar and Percival, 1312 Liberty Bank Bldg. (2) Bailey, J. L., 435 Kennedy Bldg. (3) Billups, Arnn & Mascho, 1521 First National Bldg. Blackbum, James V., 1000 McBirney Bldg. (3) (2) Breneman, A. L., 504 Philtower Bldg. (3) Bumpas, G. Harlan, 1110 Liberty Bank Bldg.; 114 S. Brown & Bala, 1110 Hunt Bldg. (3) Rock Island Bryden, Allan J. & Associates, 511 Daniel Bldg. (3) Carleton and Peters, 504 Commerce Exchange Bldg. Catlin, Charles H., 416 Kennedy Bldg. (3) (2) Cecil, R. Paul and Co., 3117 S. 88 E. Pl. Champlin and Company, 1349 First National Bldg. Cherry, Earl J., 804 Beacon Bldg. (3) (2) Childs, Corinne, 9 E. 4th (3) Cooper & Cooper, 3204 Liberty Bank Bldg. Chupack, Marvin S., 813 Thompson Bldg. (3) Early & Duggan, 316 City National Bank Bldg. (2) Clarke, Mack E., 915 National Bank of Tulsa Bldg. Ephraim and Sureck, 323 N.W. 3rd St. (2) Connelly, F. C. & Company, 604 National Bank of Ernst & Ernst, 1307 Liberty Bank Bldg. (2) Commerce (3) Foster, J. Norman, 904 Cravens Bldg. (2) Coombs, Carl J., 6106 E. Admiral Pl. (15) Frank, R. M. & Company, 1511 Liberty Bank Bldg. Cross and Company, Kennedy Bldg. 84 American Institute of Certified Public Accountants

OKLAHOMA (Continued)

Tulsa (Continued) Parker. Jerry T., 1205 Philtower Bldg. (3) Parker & Rippy, 503 Philtower (3) Daniel, Daniel, Ennis & Co., 705 National Bank of Peat, Marwick, Mitchell & Co., 801 First National Tulsa Bldg. (3) Bldg. (3) Davis, Merle S., 5903 E. Newton Pl. (15) Peterson, A. D., 417 Kennedy Bldg. Dritch, Myer J., P.O. Box 1746 (1) Price Waterhouse & Co., Enterprise Bldg. (3) Eberhart and Brown, 1008 Mayo Bldg. (3) Roquemore, O. G., 901 World Bldg. (3) Edgar, James L., 611 Ritz Bldg. (3) Rostet, W. W., 1005 Thompson Bldg. (3) Fox, Elmer & Company, 205 Midstates Bldg. (3) Sartain and Fischbein, 905 Mayo Bldg. (5) Finley, W. J., 406 Mid-Continent Bldg. (3) Stanfield & O’Dell, 3214 E. 21st St. (14) Frazer and Torbet, 625 National Bank of Tulsa Bldg. Stewart, B. F., 1116 Mid-Continent Bldg. (3) (3) Storms, C. B., 3045 S. Harvard Ave. (14) Greenwood, R. J., 6336 E. Admiral Pl. Thomas, Roy E., 524 McBirney Bldg. (3) Hanley, W. W., 1241 S. Harvard Thompson, Walker O., 1126 Hunt Bldg. (3) Haskins & Sells, Mid-Continent Bldg. (3) Vetter, B. W. & Company, 914 Daniel Bldg. (3) Hawkins, Sumpter & Company, 729 Kennedy Bldg. Warner, Godfrey & Co., 1120 First National Bldg. (3) Hodgson, Sharp & Company, 314 Shell Bldg. (19) Winters, George F. & Company, 2105 Philtower Bldg. Hogard, Earl L. & Co., 237 Kennedy Bldg. (3) (3) Hopkins, Nelson O., 710 National Bank of Commerce Young, Arthur & Company, 630 National Bank of Bldg. (3) Tulsa Bldg. (3) Huls, America, 1304 S. Troost Ave. 20) Zollinger, W. J., 2224 E. 24th St. (14) Klein, Alfred H., 616 McBirney Bldg. (3) Zumwalt, W. M., 713 Wright Bldg. (3) Kurtz, Thos. W., 6336 E. Admiral Pl. (15) Lawrence, Richard G., 710 National Bank of Tulsa Bldg. (3) Ligon, W. O. & Company, 410 National Bank of Wakita Tulsa Bldg. (3) Lybrand, Ross Bros. & Montgomery, Philtower Bldg. Elliott, Speed A., Jr., Box 138 (3) Matthews, Tandy S., 415 Oil Capital Bldg. (3) McKee and Farris, National Bank of Tulsa Bldg. (3) McNamee, Leming & Storey, 1211 Mid-Continent Weatherford Bldg. (3) Richert, Harvey, 208 E. Franklin St.

OREGON

Albany Montgomery, Edward K., 1385 Oak St. Piquet & Minihan, 1170 Pearl St. Thomason, Karl M., 118 W. 2nd Ave. Rubey and Bedient, 195 12th Ave., W. Warner and Simonson, P.O. Box 371 Walder, Victor R., 1375 W. 11th Ave. Winn, Shinn & Co., 1600 Oak St. Aloha Hendershott, L. R. & Co., 21275 S.W. Tualatin Val­ Florence ley Hwy. Price, N. D., Jr., Box 235 Ashland Forest Grove Herndon, B. K. & Co., 450 Siskiyou Blvd. Lancaster, Warren E., 1835 Pacific Astoria Grants Pass Luoma, Edwin L., 1010 Duane St. Basker, James W., 752 S.W. 6th St. Yergen and Meyer, 1418 Commercial St. O’Connor & Rae, 752 S.W. 6th St. Welden & Stilling, 220 S.E. H St. Baker Mitchell & Guyer, 2019 1st St. Hermiston Walston, James R. & Co., 2021 Court Ave. Glidewell, A. Earl, 1090 N. 1st St. Langenwalter, Allan C., P.O. Box 1027 Beaverton Watt, James A., 1089 W. Highland Ave. DeVille, John N., 435 N.W. Canyon Rd. Masters and Berggren, 311 N.W. Canyon Rd. Hillsboro Mickelwait and Brown, 416 S.W. 1st St. Amacher, Koehler & Princen, 126 N.E. 3rd Fordham & Fordham, 233 E. Washington St. Bend Bowers, Davis and Hoffman, 1031 Brooks St. Hood River Payne and Frese, 848 Bond St. Arens & Wertgen, 212 2nd St. Coos Bay John Day Goldrainer, Carmichael & Swanson, 310 Hall Bldg. Stout, Stanley B., 231 E. Main Kierstead, R. W., 274 Central Wray, C. W., Fourth Avenue Bldg. Klamath Falls Yergen and Meyer, 246 N. 4th St. Burgoyne, Fred, 731 Main St. Lambie & Molatore, 1000 Pine St. Corvallis Mitchell, Robert A., 400 Pine St. Moen, Oliver E., 209 Boivin Bldg. Bartley & Starns, 620 S. 4th St. Rodolph, Zamsky & Co., 204 First National Bank Bldg. Kohnen, Larson, Thaler & Co., 601 Washington Rookstool & Haskins, 2159 Arthur St. Nelson, Robert, 240 N. 30th St. Nelson, Robert P., 450 Madison St. Olsen and Ramus, 10 Corvallis Professional Ctr. La Grande Eveson and Snyder, 1121 Adams Ave. Eugene Callahan, James W., 10 E. 18th Ave. Lake Oswego Collins, Herzinger, Ray & Porter, 170 11th Ave., E. Morgenthaler, John M., 131 N. State St. Frisbie, Donald C., 163 E. 12th Holland, Otis E., 834 Pearl St. Lakeview Jurgenson, Robert A., 2175 W. 20th Kohnen, Larson & Co., 261 E. 12th Ave. Hanscam & Casto, 19 S. G St. Lee, Coleman & Co., 1180 Olive St. Lemon, Rowan, Iskra and Babcock, 251 Eugene Med­ Madras ical Ctr. Nixon, Everett E., P.O. Box 740 Firm List of Members 85

OREGON (Continued)

Medford O’Blisk, Myles R., Cascade Bldg. (4) Graff, John A., Jr., 47 Century Bldg. O’Connor, Paul L’Roy, 6359 S.W. Capitol Hwy. (1) Haskins & Sells, Fluhrer Bldg. Olds, Jack W. & Company, 525 Corbett Bldg. (4) Knox, Leland J., 200 U.S. National Bank Bldg. Olsen, Joseph J., 414 Pittock Block (5) Rodolph, Zamsky & Co., 1005 B. Main St. Oswald, J. W. & Co., 5329 N.E. Union Ave. (11) Stacey, Watkins & Co., 1005 E. Main St. Pattullo & Gleason, Public Service Bldg. (4) Sterton. Allen D., 23 Goldy Bldg. Peat, Marwick, Mitchell & Co., 509 American Bank Taylor, Oliver P., 209 Medical Center Bldg. Bldg. (5) Yergen and Meyer, 218 Franklin Bldg. Piepenbrink & Kron, 603 Wilcox Bldg. (4) Pope, Loback & Co., 20 N.E. Union Ave. (12) Popma, J. Eugene, American Bank Bldg. (5) Milwaukie Price Waterhouse & Co., 1410 American Bank Bldg. Fairly, W. Frank & Co., 1108 Main St. (22) (5) Landau, Adolph E., 210 Hoesly Bldg. Pringle, J. Howard, 3325 N.E. 51st Ave. (13) Ralston, Alten & Sakai, 320 Park Bldg. (5) Newberg Raske, E. J., 1205 N.W. 25th Ave. (10) Rathe, Hjalmar J., 45 N.E. 122nd Ave. (30) Rist, Cullen T., P.O. Box 229 Roberts, Walker E., 1818 S.E. Division St. (2) Rush, Walter K. & Co., 818 Executive Bldg. (4) Newport Schwab, Walter A., 401 Executive Bldg. (4) Grimstad & VanPeursem, 2 Dodd Bldg. Schwartz, Blenkinsop & Co., Mead Bldg. (4) Scott & Taylor, 1610 S.E. Glenwood (2) Ontario Shafer, Cooper & Hill, 1400 N.E. 37th Ave. (13) Sharp & Young, 908 Cascade Bldg. (4) Denenk, John E., 1127 S.W. 4th Ave. Shatley, Cody W., 360 Morgan Bldg. (5) Fowler, John L., Jr.. 269 S.W. 12th St. Shepard, Allan L., 2321 Lloyd Ctr. (12) Walston, James R. & Co., 52 S.W. 1st Ave. Sherry, Leo C., Jr., 1014 Corbett Bldg. (4) Skelton, Doran & Company, 0224 S.W. Hamilton (1) Oregon City Smith, Burton M., 1117 Equitable Bldg. (7) Derr, Roger D., 617 High St. Stark, Lawrence R., 825 Yeon Bldg. (1) Kent and Snow, 617 High Sussman & Blauer, 809 Corbett Bldg. (4) Teeter, David M., 307 Weatherly Bldg. (14) Pendleton Tercek, Frances, 1006 American Bank Bldg. (5) Green, Joe B., 101 S.E. Byers Thomas, Carlson & Co., 720 S.W. Washington St. Witherell, Witherell, Lavoie & Morrison, 116 S.E. (5) 2nd Ave. Thompson, Forest G., 516 Jackson Tower (5) Todd, Kenneth C., 801 American Bank Bldg. (5) Portland Touche, Ross, Bailey & Smart, 1040 Pacific Bldg. (4) Turchi, August J., 519 Henry Bldg. (4) Adams, Raymond & Co., 2308 Lloyd Ctr. (12) Wald, Mark & Co., 602 Henry Bldg. (4) Andersen, Arthur & Co., 608 Yeon Bldg. (4) Weber, Frederick E., Jr., 326 Failing Bldg. (4) Anderson and Nelson, Board of Trade Bldg. (4) Weber, George R., 366 Pittock Block (5) Armbruster, Emma T., 501 Loyalty Bldg. (4) Wells, DeLap & King, 714 Weatherly Bldg. (14) Backman, Graham L., 401 Executive Bldg. (4) Whitfield & Leo, 815 Cascade Bldg. (4) Becker, Henry G., 7612 S.E. 32nd Ave. (2) Williams, T. G., Terminal Sales Bldg. (5) Beemer, Joseph D., 401 Executive Bldg. (4) Wilson, D. W., 504 Executive Bldg. (4) Black, Ford, Oregon Bank Bldg. (4) Wilson, Medlar & Twietmeyer, 1010 Broadway Bldg. Black, George & Company, 400 Selling Bldg. (5) Blenkinsop, Donald W., 705 Mead Bldg. (4) (5) Callahan, Daniel A., 405 N.W. 18th Ave. (9) Workman, Norman A. & Co., 713 Cascade Bldg. (4) Carlson. John Alsop, 908 Oregon Bank Bldg. (4) Yergen and Meyer, 1725 S.E. Ash St. (14) Clute, Robert C., 14600 S.E. McLoughlin Young, Arthur & Company, 910 Pacific Bldg. (4) Comely, Adkisson & Co., 528 Henry Bldg. (4) Dietrich, H. N. & Co., 824 American Bank Bldg. (5) Roseburg Erickson, Eiseman & Co,, 515 First National Bank McKnight, Ray, 424 Pacific Bldg. Bldg. (4) Walpole, Hanberg & Co., 358 S.E. Jackson St. Ernst & Ernst, 305 Equitable Bldg. (4) Farquharson, W. H., 8805 S.W. Woodside Dr. (25) St. Helens Farra & Pidcock, 701 Pittock Block (17) Faunt, Bigej & Co., 834 American Bank Bldg. (5) Franklin, Gene B., 222 Columbia Blvd. Finegan, Charles Edward, 711 Executive Bldg. (4) Forbes, John F. & Company, 315 Failing Bldg. (4) Salem Freed, Hilda W., American Bank Bldg. (5) Bowers, Davis and Hoffman, 415 Pioneer Trust Bldg. Goldrainer, Carmichael & Swanson, 471 Pittock Block Faunt, Bigej & Co., 805 Liberty St., N.E. (5) Hunsaker & Johnson, 805 Liberty St., N.E. Greaves, Card, Public Service Bldg. (4) Lippold, Brenner & Bingenheimer, 275 State St. Haskins & Sells, Pacific Bldg. (4) Peat, Marwick, Mitchell & Co., 525 Church St., S.E. Hatch, Alfred G., American Bank Bldg. (5) Rector, E. W., 805 Liberty, N.E. Hatfield, R. H. & Co., 608 Oregon Bank Bldg. (4) Windedahl and Caldwell, 805 Liberty St., N.E. Hewitt, Thompson & Co., 1818 S.E. Ash St. (14) Holdner, Butcher, Goebel & King, Executive Bldg. (4) Hutchison, William P. & Co., 1000 Standard Insur­ Seaside ance Bldg. (5) Yergen and Meyer, 600-4 Broadway Isler, Robert F., 801 Terminal Sales Bldg. (5) Janney, Hawkes & Co., 478 Pittock Block (5) Springfield Johnson, J. Frederick, 1807 S.E. 7th Ave. (14) Johnson, Ordway & Co., 618 S.W. 5th Ave. (4) Derickson, Donald D., 223 N. A St. Kimberling, Harrington & Co., 1221 S.E. Madison St. Haggerty, Ruff & Hill, 444 N. A St. (14) King, Lee Kipling, 8565 S.W. Barbur Blvd. (19) Stayton Kneeland, Richard C., 0305 S.W. Curry (1) Yergen and Meyer, 520 3rd St. Kuzmanich, Matt, Jr., 8475 S.W. Canyon Lane (25) Lakefish, Sidney, 520 S.W. 6th Ave. (4) Sweet Home Lampert, Richard M., 2321 Lloyd Ctr. (12) Landau, Adolph E., 300 Failing Bldg. (4) Hanscam & Casto, 1351 M St. Leckey, Johnson & Co., 930 S.E. Oak St. (14) Taft Lesher, Ray H. Company, 1206 Equitable Bldg. (4) Lybrand, Ross Bros. & Montgomery, Executive Bldg. Olson & Glerup, P.O. Box 33 (4) Maginnis, T. F., Terminal Sales Bldg. (5) The Dalles Maier & Chatterton, 2142 N.E. Broadway (12) Musa, Ben, 213 E. 3rd St. Marshall, Hull & Co., 813 S.W. Alder (5) Nelson and Rooper, 106 E. 4th St. McFaddin, Dingley and Lutton, 20 N.E. Union Ave. (12) Tigard Meyer, Sol J., 1300 S.E. Oak St. (14) Middleton, Benjamin L., 1123 S.W. Yamhill St. (5) Savage, James L., Johnson Bldg. (23) Milkes and Paulsen, 901 S.E. Oak St. (14) Moss, Adams & Co., 1118 Executive Bldg. (4) Tillamook Niemi, Albert M., 1101 Equitable Bldg. (4) Griffiths, Frank R.. P.O. Box 447 Noce, Jack M., 2190 W. Burnside (10) Olson, Elmer H., P.O. Box 66 86 American Institute of Certified Public Accountants

PENNSYLVANIA Abington Chalfont Jennings, Thomas F., 2165 Ridgeview Ave. Murphy, James J., 14 Hillcrest Ave., MR 2 Aliquippa Chambersburg Canson, Samuel A., 2101 Ritchie St. Barnhart, Howard K., 314 Trust Company Bldg. DeFoe, Charles K., 901 Broadhead Rd. Allentown Charleroi Ambler, Walter Scott, 823 Chew St. Seals, John F., 400 Washington Ave. Campbell & Grey, 1320 Hamilton St. Carr & Westgate, 717 Walnut Chester Faylor, Homer O., 1142 Hamilton St. Rudman, Melvin, 407 Market St. Gross, Herman & Co., 502 Hamilton St. Hochstrasser, Henry W., 26 N. 13th St. Clarion Litwin, Morris, 517 Hamilton St. McKeever, Kerschner & Zimmerman, 707 Common­ Sharkey, Peterson and McGough, Mays Bldg. wealth Bldg. Schleifer and Concannon, 1045 N. 17th St. Clearfield Siegel, Berg & Co., 719 Hamilton St. Hopkins, Walter & Company, 217 Bridge St. Warrick & Company, 9 S. 12th St. Scott and Rabe, 106 N. 2nd St. Altoona Coatesville Doran, Merrill S., 1120 12th Ave. Young and Co., 1210 13th St. Cohen, Ernest M., 8 N. 2nd Ave. Ardmore Collegeville Eldredge, Lutz & Co., 20 E. Athens Ave. Cloake, T. Reginald, 811 Main St. Lipman, Roy, 309 Suburban Square Bldg. Melvin, Joseph P., Suburban Square Bldg. Columbia Bala-Cynwyd Fischer, Carl J., 431 Locust St. Jacobs, Harold, 301 City Line Ave. Johnson, William A. & Co., 29 Bala Ave. Conshohocken Johnston, Young & Co., Barclay Bldg. Kopensky, Jerome H., 123 W. Ridge Pike Kay and Schwartz, 230 Bala Ave. Santoro, Carl J., 16 E. 4th Ave. McDevitt, John F., 18 Bryn Mawr Ave. McMonigle, Richard L., 273 Montgomery Ave. Cynwyd Schwartz, Sylvan, Barclay Bldg. Seiler, Dean B., Box 224 Magen, George, 14 Levering Circle Steinberg, Spiegel & Company, 1 Belmont Ave. Vallei, Frank, 1 Bala Ave. Doylestown Wish, Herbert C., 301 City Line Ave. Burton & Browse, 62 E. Court Pepp, Milton, 551 Easton Rd. (Neshaminy) Beaver Loll, Charles J., 1122 3rd St. Drexel Hill Beaver Falls Guinan, Francis R. & Co., 84 Warrior Rd. Snodgrass, S. R. & Company, Masonic Bldg. DuBois Bedford Sharkey, Peterson and McGough, 432 W. Long Ave. Tritt, S. J., 441 S. Richard St. Easton Berwyn Adler, Faunce & Leonard, Northampton National Bank Dietrick, W. Morgan, 1304 Lincoln Hwy. Bldg. Degen, Messer & Company, Alpha Bldg. Bethel Park Neumoyer, Charles Wm., Northampton National Bank Bldg. Hayes, Robert M., 5746 Kings School Rd. Reimert, R. C., 403 Northampton National Bank Bldg. Bethlehem Aubert, Erma Leidich, 265 E. Broad St. Elizabethtown Eisenhauer, Albert R. & Co., 817 W. Broad St. Stouffer, Emory E., 42 E. High St. Green, Charles J., 1021 W. Broad St. Helms, Samuel L„ 6 W. Broad St. Margolis, Harry and Company, Union Bank Bldg. Elkins Park Messersmith, Ronald J., 635 Main St. Cahan, Somerman & Spewak, 8117 Old York Rd. Bloomsburg Ellwood City Achy, Russel E., 204 The Farmers National Bank Lane, Ralph E., 244 5th St. Bldg. Snodgrass, S. R. and Co., 226 5th St. Bradford Daggett, George H. & Co., 706 Hooker-Fulton Bldg. Erie Graef, Cutting & Coit, Hooker-Fulton Bldg. Appletree, Herbert W. and Company, 9 W. 34th St. Pockey, Philip R., 309 IOOF Bldg. Brown and Schwab, 3952 W. 12th St. Seidman & Seidman, 801 Hooker-Fulton Bldg. Burgart, Wilfred W., 714 Sassafras St. Buseck, Richard J., 1685 W. 8th St. Bryn Mawr Ernst & Ernst, 1301 G. Daniel Baldwin Bldg. Alexander, Gregory P., 580 Lancaster Rd. Hauserman, King and Crawford, 1015 G. Daniel Baldwin Bldg. Butler Root, Spitznas and Smiley, 610 Marine Bank Bldg. Arnold, Kenzleiter & Levine, 128 W. Diamond St. Walker, Carbis & Associates, 316 N. Main St. Farrell Camp Hill Christoff, George W., 1030 Indiana Ave. Ashway, E. Briner, 3025 Market St. Roberts, James K., Jr., 1298 Warwick Rd. Feasterville Waggoner & Frutiger, Carlisle and Orchard Rds. Wire, Ralph Wm., 1615 Market St. Maloney, Daniel F., 1205 Buck Rd. Carlisle Forty Fort Sheely, Eugene H., 176 Glendale St. Ward, George T., Forty Fort State Bank Bldg. Carnegie Cengia, Bruno A., 14 Parkview Dr. Franklin Wengryn, Michael A., 109 Motta Bldg. Olmes, Dickson & Roeder, First National Bank Bldg. Firm List of Members 87

PENNSYLVANIA (Continued)

Gettysburg Kingston Fishel, Baskin and Dunn, 59 York St. Bedner, John A., 272 Pierce St. Carr, Edward B., 272 Pierce St. Glenolden Minkoff, Harry, 257 Wyoming Ave. Rothschild, Joseph N., 383 S. MacDade Blvd. Snyder, Charles L. and Co., 189 Market St. (1) Glenside Kittanning Emerson, Frederick B. & Company, 139 S. Easton Rd. Krizmanich & Smith, Mellon Bank Bldg. Finestone, Roy, 120 S. Easton Rd. Lehner, Robert F., 425 Market St. Haun, Walter P., 246 Keswick Ave. Nagy, John D., Jr., 425 Market St. Lefferts, Arthur F. & Co., 130 S. Easton Rd. Soloski, Edward L., 137 S. Jefferson St. Levine, Simon H., 120 S. Easton Rd. Maisch, John F., 102 Stanley Ave. Lancaster Niessen & Dunlap, 130 S. Easton Rd. Bertz, Fultineer & Co., 537 W. Chestnut St. Dorwart, Andrew & Co., 30 N. Lime St. Greensburg Ernst & Ernst, 307 Griest Bldg. Hatter, Harris & Beittel, 304 Fulton National Bank Bononi, James J., 215 Greensburg Professional Bldg. Bldg. Conti, George A. & Company, 113 Alwine Ave. Hook & Yeager, 439 N. Duke St. Cramer, Francis O., 707 First National Bank Bldg. Kimmel, Abram S., 302 Fulton Bank Bldg. McClure and Wolf, Bank and Trust Bldg. Kuntz & Hippie, 232 E. Orange St. Sarp, Donald R., 707 First National Bank Bldg. Miltenberger. Kochenour & Associates, 701-02 Penn­ sylvania Power & Light Company Bldg. Greenville Sheetz, J. Paul, 2210 Stratford Rd. Magner, James A., 18 Canal St. Stine, Ralph E. and Company, Fulton Bank Bldg. Wolfe, Charles W., 70 Main St. Strosser, Norman G., 620 Fremont St. Trout, Ebersole & Company, 53 N. Duke St. Grove City Truxal, Jacob Q., 45 N. Duke St. Fargo. Howard L., 313 Elm St. Lansdale Harrisburg Arneth & Rhoads. 54 E. Main St. Fadeley, Edward H., 300 S. Broad Boyer, Lee E. & Company, 216 Pine St. Gilbert, Early Lyman, 300 W. Main St. Fishel, Baskin and Dunn, 509 N. 2nd St. Rainer, Francis J. & Company, 841 W. Main St. Flowers, Richard H., 1441 Derry St. Goldberg, Bertram H., 125 Locust St. Harkness, Joseph R., 124 Walnut St. Lansdowne Hoffman, J, R., 100 Market St. Preston & Company, 108 W. Baltimore Ave. Kreps, Maurice W., 1010 N. 2nd St. Kuhn and Company, 102 Keystone Bldg. Lebanon Laventhol, Krekstein & Co., 500 Blackstone Bldg. Ledger. Samuel, 1801 N. Front St. Miller, Robert L. & Co., 428 Chestnut St. Main and Company, Commerce Bldg. Reiss, Fred & Company, 130 S. 8th St. Pines, William S., 2628 Walnut St. Ritter, Todd and Haayen, 847 Cumberland St. Poticher & Knisley, 1139 Mulberry St. Steiner, Stanley A., Farmers Trust Bldg. Procasco, Charles E., Dauphin Bldg. Prouser, Robert S., 2628 Walnut St. Levittown Rice and Rice, Telegraph Bldg. Abel, Norman. 124 Forsythia Dr., N. Ritter, Todd and Haayen, 512 N. 2nd St. Groendyke and Company, 15 Stonybrook Dr. Sacks, Martin M., 1801 N. Front St. Lebegern, Leister and Company, 183 Kenwood Dr., N Schultz, Sorin & Co., Commerce Bldg. Snyder, Frank B.. 905 N. 2nd St. Lewistown Trively, Edwin W., State Street Bldg. Wildeman and Obrock, 100 Market St. Laventhol, Krekstein & Co., 3 N. Wayne St. Yaverbaun and Company, 405 Dauphin Bldg. Ritter, Todd and Haryen, 13½ N. Main St. Hatboro Lititz Goldman, Jack, 105 N. York Rd. Miller, Wilbur B., 102 E. Main St. Punshon, Wilson W., 106 S. Linden Ave. Yotter, Richard K., 201 E. 3rd Ave. Webb, Harmon M. and Company, 25 E. Moreland Ave. McKeesport Moeller, Erik S. 709 Peoples Union Bank Bldg. Havertown Sheppard, Budd E. and Company, 612 Peoples Union Greig, Laurence, 208 Frederick Rd. Bank Bldg. Vanett, Jack, 1809 Earlington Rd. Wintner, Harold, 506 Peoples Union Bank Bldg. Hazleton Meadowbrook Kline, Bernard H., 314-5-6 Hazleton National Bank Spiegel, H. B. & Co., 1422 Carol Rd. Bldg. Learn, A. Sterling, 408 Hazleton National Bank Bldg. Meadville Lloyd and Menghini, Traders Bank Bldg. Bell and Company, 403 Northwest Bank Bldg. Schwarz, Frederick A., 808 Northeastern Pennsylvania Walker, Carbis & Associates, 800 Park Ave. National Bank Bldg. Weber and Will, 224 Northeastern National Bank Bldg. Mechanicsburg Hershey Greenawalt, R. A. & Company, 73 W. Main St. Nark, Leon E., 41 W. Caracas Ave. Media Indiana Elko, Albert L„ 201 E. Baltimore Pike Perkins, A. M., 1127 Grant St. Merion Jenkintown Pressman, Samuel, 237 Stoneway Lane, Montgomery Hoch, Morgan & Co., 602 Washington Lane County Hyder, Nemore and Company, 766 Old York Rd. Peters, Herbert F., 415 West Ave. Middletown Johnstown Greenawalt, R. A. & Company, 237 N. Union St. Barnes & Company, 112 Atlee St. Carpenter, Samuel C., 912 Railroad St. Mifflinburg Davies, Silverstone & Co., 1113 U.S. National Bank Fisher, W. Donald, 336 Chestnut St. Bldg. Ginsburg, Gilbert D., 701 Trust Bldg. Main and Company, Cambria Savings Bldg. Millersburg Wessel, Charles E., 1002 First National Bank Bldg. Hoke, Robert E., 313 Market St. 88 American Institute of Certified Public Accountants

PENNSYLVANIA (Continued)

Monroeville Barow, Samuel M., 1611 Wadsworth Ave. (50) Buckler, Merle L., 3983 Wm. Penn Hwy. Beck, Berk & Company, 1406 Fox Bldg. (3) Becker, Abraham L., 614 Penn Square Bldg. (7) Bennett, Isdaner & Company, Fidelity-Philadelphia Morrisville Trust Bldg. (9) Burton & Browse, 20 N. Pennsylvania Ave. Berger, Samuel D., 1212 Chestnut St. (7) Eby, A. James, 88 Fairview Ave. Berk and Berk, 1338 Western Saving Fund Bldg. (7) Berkowitz, H. B„ 924 Suburban Station Bldg. (3) Narberth Bernstein, Morris, 1421 Chestnut St. (2) Hotchkin & Dohan, Main Line Professional Bldg. Bernstein, Stanley J. and Co., 1010 Robinson Bldg. Quinlan, Thomas J., 733 Arlington Rd., Penn Valley (2) Bershad and Company, 12 S. 12th St. (7) Nazareth Berson, Harold, 641-42 Western Saving Fund Bldg. (7) Bielitsky, Julius, 1 N. 13th St. (7) O’Neill, Thomas M. & Co., 22 S. Main St. Biron, Breznicky & Co., 620 Widener Bldg. (7) Blumberg, William S. & Co., 1305 Vine St. (7) New Brighton Blumenthal, Herman, 313 S. 22nd St. (3) Thaw, Murray C. Bookman, Leon H., 1 E. Penn Sq. Bldg. (7) Braitman, Louis J., Kevon Plaza (31) New Castle Brener, Max & Company, 2009 Chestnut St. Brooks, Frank J., 1310 Bankers Securities Bldg. (7) Hill, Barth & King, 474 First National Bank Bldg. Brown, J. Gilbert and Co., 1326 Disston St. (11) Pinney, Leslie M., Temple Bldg. Brown, Lawrence E. & Co., 1917 Fidelity-Philadelphia Walker, Carbis & Associates, 401A First Federal Plaza Trust Bldg. (9) Weiner, Philip and Company, First National Bank Cades, Abraham, 1605 Liberty Trust Bldg. (7) Bldg. Charleston, Don, 204 First Federal Bldg. (11) Wolfe, Charles W„ 704-06 Lawrence Savings & Trust Cleghorn & Company, 4103 N. 5th St. (20) Bldg. Cogen, Sklar and Company, 1445 City Line Ave. (51) Cohen, Albert C., 4904 N. 11th St. (41) New Kensington Cohen, Harry K. & Company, 703 Robinson Bldg. (2) Burgart, Wilfred W., 208 Pittsburgh National Bank Cohen, Kandel & Weinrott, 1616 Walnut St. (3) Bldg. Cohen, Morris J. & Co., 6 Penn Center Plaza (7) Wilder and Londino, 252 Mary St. Cohen, Panitch & Co., 118-26 Bankers Securities Bldg. (7) Newtown Square Coopersmith, Martin, 1521 Walnut St. (2) Cosmo and Dombroski Co., 707 Market St. (7) Nathason, Robert N., 3527 W. Chester Pike Coughlan, Edw. A. & Co., 123 S. Broad St. (9) Price, Sylvester H., Box 255 Creamer, Milton B., 720 Western Saving Fund Bldg. (7) New Wilmington Dashe, Lewis B., Western Saving Fund Bldg. (7) Quinby, Paul L., 411 Neshannock Ave. DeVita, Edward A., 1305 Andover Rd. (51) Diamond, A. L. & Co., Broad-Locust Bldg. (2) Norristown DiAntonio & Co., 1445 City Line Ave. (51) Brogan & Brogan, 506 Swede St. Dickerman & Brown, 12 S. 12th St. (7) Burruano, Charles A., 3204 DeKalb St. Dranoff, Morton F., 1617 Pennsylvania Blvd. (3) Dreslin and Company, 319 Swede St. Dubin, Irwin & Company, 121 S. Broad St. (7) Endy, William H., Jr., 1906 Swede St. Duffell, William R., 1400 S. Penn Sq. (2) Follet, L. H., 524 Swede St. Dunn, Howard M. & Co., Philadelphia National Bank Fry, Kimmel & Associates, 2516 W. Main St. Bldg. Gambone, George A., 402 DeKalb St. Edwards & Edwards, Lewis Tower Bldg. (2) Hoch, Morgan & Co., 515 Swede St. Eisenberg, Kostman & Co., 2330 Lewis Tower Bldg. Modica, Anthony F., 5 E. Airy St. (2) Riccio, Leonard L., 20 Terrace Rd. Eisenberg, Paul, 1425 Broad-Locust Bldg. (2) Rieger, Stanley, 540 Swede St. Elfman, I. S., 12 S. 12th St. (7) Elgart, Ellis L. & Co., 1920 Chestnut St. (3) Elias, Warren Jay, 704 Fidelity Philadelphia Trust Northumberland Bldg. (9) Bradley. William H., 108 Queen St. Ellman, Walter, 12 S. 12th St. (7) Epstein, Harry W., Western Saving Fund Bldg. (7) Norwood Epstein, Max and Company, 800 Finance Bldg. (2) Ernst & Ernst, 123 S. Broad St. (9) Langer, Joseph C., 210 Trites Ave. Eskin, Emanuel D. & Co., 1402 Fox Bldg. (3) Feiman, Joseph J., 1315 Walnut St. (7) Oil City Feldman and Feldman, 2 Penn Center Plaza (2) May, John & Company, National Transit Bldg. Jerome Feldman, 521 Penn Sq. Bldg. (7) Olmes, Dickson & Roeder, 419 Veach Bldg. Fels-Sitman Co., 535 Lewis Tower Bldg. (2) Felzer, Jack H. & Co., 1726 Pine St. (3) Oreland Fernald & Company, 110 S. 20th St. (3) Finkel, Merle S., 1820 Girard Trust Bldg. (2) Berkowitz, Herbert, Quill & Summit Lanes Fisher, Samuel M. and Company, 1405 Locust St. (2) Fishman & Co., 1306 Arch St. (7) Palmerton Fishman, Edward, Lewis Tower Bldg. (2) Fishman, Joseph, 630 W. Kingsley St. (44) Gross, Herman & Co., 314 Delaware Ave. Frank, Allen, 612 Penn Sq. Bldg. (7) Fratkin, Ralph M. & Co., 1 E. Penn Sq. (7) Palmyra Freedman, Paul B., 1218 Chestnut St. (7) Grace, D. John, Jr,, 230 E. Oak St. Freedman, Warren, 3516 Cottman Ave. (49) Kreider, Richard E., 1 W. Main St. Frishberg, Jerry, 107 Park Towne, N. (30) Gantman & Associates. 8029 York Rd. (17) Gitler, Isadore, 2419 N. 56th St. (31) Paoli Glasberg, M. S. & Co., Bankers Securities Bldg. (7) Carbone, Louis D., 101 E. Lancaster Ave. Glendening, Frank S. and Co., 1834 Philadelphia Na­ tional Bank Bldg. (7) Philadelphia Glickman, Berkovitz & Co., 1420 Walnut St. (2) Glickman, Sydney, 1422 Chestnut St. (2) Abrahams, Isaac, 4461 Conshohocken Ave. (31) Acker, N. Delroy, 2209 Walnut St. (3) Gold and Gold, 1617 Pennsylvania Blvd. (3) Adams, Harvey H., 1212 Chestnut St. (7) Goldenberg, Rosenthal Company, 12 S. 12th St. (7) Adler, Faunce & Leonard, 1616 Walnut St. (3) Goldfarb, Hy & Charles Kirschbaum, 423 Widener Adler, Felix & Go., 500 Lewis Tower Bldg. (2) Bldg. (7) Adler, Morton H. & Co., 1445 City Line Ave. (51) Gordon, Erwin B., 1116 Girard Trust Bldg. (2) Albert, Gerald L., 6720 N. Lawrence St. (26) Gottfried & Co., 1315 Walnut St. (7) - Altman, Harry A. & Co., 12 S. 12th St. (7) Gowen Company, 1428 S. Penn Sq. (2) Andersen, Arthur & Co., 1617 Pennsylvania Blvd. (3) Gray, Robert, 202 N. Broad St. (2) Asher & Asher, 1922 Lewis Tower Bldg. (31) Greenberg, Herman N., 1701 Walnut St. (3) August, Maurice M., 6 Penn Center Plaza (3) Greenspun and Segal, 1405 Locust St. (2) Axelrod, Murray M., 606 Bankers Securities Bldg. (7) Greenwald, Thomas S., Penn Square Bldg. (7) Balen, A. Warner, 12 S. 12th St. (7). Griffith and Company, 2300 Girard Trust Bldg. (2) Firm List of Members 89

PENNSYLVANIA (Continued)

Philadelphia (Continued) Needleman, Samuel J. & Co., 1000 Liberty Trust Bldg. (7) Gross, Harry S., 1420 Walnut St. (2) Neff, Sidney L., 1907 Finance Bldg. (2) Gross, Master & Company, 1008 Bankers Securities Niden, Frank D. and Company, 1516 Girard Trust Bldg. (7) Bldg. (2) Grossman, Paul, 2028 Pine St. (3) Novello, Alfred T., 1500 Walnut St. (2) Gutnick, A. L., 2502 W. Cheltenham Ave. (50) O’Connell, Robert A. & Co., 1539 Western Saving Hagner, George Wills, Jr., 251 Harvey St. (44) Fund Bldg. (7) Hamilton, Russell, 5231 Ridge Ave. (28) O’Neill, Thomas M. & Co., 225 S. 15th St. (2) Harris, Frank W., Jr. & Co., 21 S. 12th St. (7) Passio, Ralph C., III, 1420 Walnut St. (2) Harris, Kerr, Forster & Company, 1441 Land Title Peat, Marwick, Mitchell & Co., 1500 Walnut St. (2) Bldg. (10) Perrick, Isidore, Bankers Securities Bldg. (7) Haskins & Sells, Land Title Bldg. (10) Perry, Edward, 121 S. Broad St. (7) Hass and Company, 1428 S. Penn Sq. (2) Piasecki & Company, Lewis Tower Bldg. (2) Heaton, W. C. and Company, 2 Penn Center Plaza Pollen, William, Bankers Securities Bldg. (7) (2) Price Waterhouse & Co., Fidelity-Philadelphia Trust Herr and Herr, 1701 Arch St. (3) Bldg (9) Hershman, Maurice, 225 S. 15th St. (2) Procopio, Francis L, 1011 Chestnut St. (7) Heverle and Hay, 1920 Chestnut St. (3) Pure, Margulies & Co., 2140 Land Title Bldg. (10) Hoffman, Bragin & Company, 1315 Walnut St. (7) Quinlan and Company, 123 S. Broad St. (9) Hoffman, Ephraim, 2200 Benjamin Franklin Pkwy. Rapoport, Irvin, 1420 Walnut St. (2) (30) Reischer and Voynow. 42 S. 15th St. (2) Hoffman, Goldfine & Co., 42 S. 15th St. (2) Remer, McBride & Co., Philadelphia Athletic Club Horwath & Horwath, Philadelphia National Bank Bldg. Bldg. (2) (7) Rennick, Julius G., Lewis Tower Bldg. (2) Howe, William E. & Co., 2320 Philadelphia National Rieder, Roy B., Bankers Securities Bldg. (7) Bank Bldg. (7) Robbins, David L. and Company, 1428 S. Penn Sq. Jacobs, Arnold, 1518 Walnut St. (2) (3) Jemison, Samuel & Co., 4028 Walnut St. (4) Robinson, Edwin N., 121 N. Broad St. (7) Jenkins, Fetterolf & Co., 1500 Walnut St. (2) Root, Morris J., 1006 Lafayette Bldg. (6) Jonik, Edward L., 545 N. 23rd St. (30) Rosenberg, Alvin S., 225 S. 15th St. (2) Jungers, John P., 8760 Frankford Ave. (36) Rosenblum, Harry, Fox Bldg. (3) Kaercher, Charles W., 1518 Walnut St. (2) Rosenbluth, Stanton L., 4423 N. 9th St. (40) Kahn, L. A. & Company, 932 Bankers Securities Bldg. Rosenfeld, Goldblum & Co., 1 N. 13th St. (7) (7) Rosenstein, Robert J., 7125 Sprague St. (19) Kairys, Zachary, 5245 Chestnut St. (39) Ross, Morris H., 6 Penn Center Plaza (3) Kaiser and Markmann, 6715 Rising Sun Ave. (11) Rudney & Rudney, 1422 Chestnut St. (2) Kanefsky, Norman, 121 S. Broad St. (7) Rudolph, Palitz and Co., 2020 Chestnut St. (3) Kapleau, Kluger & Co., 16 S. Broad St. (2) Russman, Max, Bankers Securities Bldg. (7) Katz, H. Louis, 1006 Lafayette Bldg. (6) Sardinsky, Sol. 6 Penn Center Plaza (3) Katz, Leonard, 7125 Souder St. (49) Satterthwaite, J. Ralph, 214 Western Saving Fund Kessler, Goldstein & Co., 6055 Old York Rd. (18) Bldg. (7) Kimelman, Morris M., 1405 Locust St. (2) Savell, Eugene M., 146 Rock Glen Rd. (51) King, Marryat & Co., 215 S. Broad St. (7) Schack, Harry M., Broad-Locust Bldg. (2) Kline and Gerstein, 6701 N. Broad St. (26) Schafer, Esler D., Land Title Bldg. (10) Knorr. William F., 1620 Locust St. (3) Scharf, Herbert H., 121 S. Broad St. (7) Krantz, B. Sidney, Bankers Securities Bldg. (7) Schectman and Kramer, 1423 W. Grange Ave. (41) Kravitz, Frederick, 12 S. 12th St. (7) Schindler, Sol D. & Co., 939 Land Title Bldg. (10) Kreger, Richard D., 1420 Walnut St. (2) Schreibman, Baron, Schwartz & Co., 1321 Arch St. Kreizman, Brenner & Co., 1609 Race St. (3) (7) LaFrance, Walker, Jackley & Saville, 1420 Walnut Schwartz, Irving H., 1321 Arch St. (7) St. (2) Schwartz, Karsif & Co., 600 Penn Square Bldg. (7) Lally, John P., Jr., 2 Penn Center Plaza (2) Schwartz, Ralph & Company, 1521 Walnut St. (2) Landsburg, James M. & Co., 117 S. 17th St. (3) Shanholtz. David, 8401 Cheltenham Ave. (18) Laventhol, Krekstein & Co., 1528 Walnut St. (2) Shapey, Ralph, 3207 Kensington Ave. (34) Lavin, Sol & Co., 262 Suburban Station Bldg. (3) Shapiro. D. H. Company, 1725 Spruce St. (3) Lavine, Edward W., 1925 Two Penn Center Plaza (2) Shapiro, Gussman, Shpigel & Co., 11 N. Juniper St. Lawton, Sarah Cook, 2000 Two Penn Center (2) (7) Lepoff, N. S. & Company, 502-04 Liberty Trust Bldg.(7) Shapiro, Harold, 1 E. Penn Sq. Bldg. (7) Shestack, Blumenthal & Weiss, 1315 Walnut St. (7) Levick, Auritt & Co., 255 S. 15th St. (2) Shore. Abraham & Co., Broad-Westmoreland Bldg. Levin, David Company, 1332 Bankers Securities Bldg. (40) (7) Simonson, Singer & Fenerty, 1806 Architects Bldg. Levin, Norman, 1617 Pennsylvania Blvd. (3) (3) Levin, Oberfield & Co., 226 S. 16th St. (2) Sklar, Carmosin & Co., 500 Bankers Securities Bldg. Levitt, Alan I. & Co., 1317 Filbert St. (7) (7) Levy, M. William, 820 Lewis Tower Bldg. (2) Smith, Daniel G. & Company, 12 S. 12th St. (7) Levy & Pollock, 1422 Chestnut St. (2) Snyder, Daitz & Co., 1428 S. Penn Sq. (2) Lichtenstein, Oscar S., 1015 Chestnut St. (7) Lift, Morris, Bankers Securities Bldg. (7) Solomon, Cohen & Co., 2044 Chestnut St. (3) Limerick. John H., 330 S. 9th St. (7) Stauffer, Bunn & Chambers, 1518 Walnut St. (2) Link, Jules, 1405 Locust St. (2) Stein, Harry S. and Company, 1422 Chestnut St. (2) Linsalata, J. J. and Co., 1518 Walnut St. (2) Stein, Louis & Co., 2021 Broad-Locust Bldg. (2) Livingston, Montgomery & Sheldon, 1518 Walnut St. Steinberg, Sidney V., 1445 City Line Ave. (51) (2) Steinberg, Wachs & Co., 1518 Walnut St. (2) Lopez and Teodosio, 1420 Walnut St. (2) Stockton Bates & Company, Robinson Bldg. (2) Lybrand, Ross Bros. & Montgomery, Packard Bldg. Stredler & Stredler, 712 One East Penn Sq. Bldg. (7) (2) Tait, Weller & Baker, 1528 Walnut St. (2) Lynch, J. Raymond, 833 Land Title Bldg. (10) Talus, Melvin, 1445 City Line Ave. (51) Lyons, Charles D., 1920 Chestnut St. (3) Tessler, Irvin, 1812 Ashurst Rd. (51) MacAlpine, J. C. & Son, 1411 Walnut St. (2) Tax Associates, 215 S. Broad St. (7) MacNeal, Keetz & Allen, 12 S. 12th St. (7) Thomas, Morris, 1422 Chestnut St. (2) Magitson, Samuel W., 703 Commercial Trust Bldg. Tolan, Joseph F., 5234 Lewis Tower (2) (2) Tophoven, D. Chas., 20 S. 15th St. Main and Company, Packard Bldg. (2) Touche, Ross, Bailey & Smart, 1807 Fidelity-Phila­ Margolis, Rose & Abramson, Bankers Securities Bldg. delphia Trust Bldg. (9) Trettin, Walter H., 2063 Brandywine St. (30) Margolis, Von Bosse and Salvat, Wilford Bldg. (4) Turner, Crook, Zebley and Parry, 4510 Frankford Mathieson, Aitken & Co., 112 S. 16th St. (2) Ave. (24); 100 S. Broad St. (10) Mayer, Max S. & Co., Liberty Trust Bldg. (7) Van Dusen, C. H. & Co., 1540 Wood St. (2) McCluskey, William D., Architects Bldg. (3) Vogel, Simon S., 2 Penn Center Plaza (2) Merves, Stanley, Suburban Station Bldg. Voynow, Leonard M., City Line Professional Bldg. Moll, Robert F. & Co., 1005-07 Public Ledger Bldg. Waldbaum, Rockower & Company, 1422 Chestnut St. (6) (2) Mobkowitz, Alan M. & Co., 1518 Walnut St. (2) Walzer, Herman M., 9756 Susan Rd. (15) Murphey, Frank, 932 Western Saving Fund Bldg. (7) Watson, George K. & Company, 123 S. Broad St. (9) Myers, Herbert, 55 S. 5th St. (6) Webb, Erma P., 912 E. Dorset St. (50) Nadley, Michael Co., 832 Suburban Station Bldg. (3) Weinberg and Weinberg, 1405 Locust St. (2) Natal, Silverstein & Alloy, 2032 Land Title Bldg. (2) Weiner, Abraham I., 1129 Englewood St. (11) 90 American Institute of Certified Public Accountants

PENNSYLVANIA (Continued)

Philadelphia ( Con tinned ) Linnert, Frederick C„ 6925 Hilldale Dr. (36) Livingston, Martin, 2625 Murray Ave. (17) Weiss, Harold. 7759 Frankford (36) Loevner & Estner, 1302 Meadowlark Dr. (16) Weissbarth and Altman, Architects Bldg. (3) Long, George W., P.O. Box 11625 (28) Weissinger, Charles & Co., 145 N. 16th St. (2) Love, P. A. and Company, 1111 Plaza Bldg. (19) Wexler, David & Co., 6 Penn Center Plaza (3) Love, Wilson & Company, 807 Grant Bldg. (19) Whiting, Emanuel, 16 S. Broad St. (2) Lybrand, Ross Bros. & Montgomery, Oliver Bldg. (22) Williams, Roy E. and Co., 1125 Spruce St. (7) Main and Company, First National Bank Bldg. (22) Willis. Alexander, 2216 N. Graham St. (31) Markus, Alfred S., 303 Berger Bldg. (19) Winderman, Benjamin L., 6825 Germantown Ave. (19) Martucci and Company, 2 Gateway Ctr. (22) Winderman, Caplan & Co., 601 Liberty Trust Bldg. McCardle & Company, 707 Peoples East End Bldg. (7) (6) Wizer, Norman S., 2112 Walnut St. (3) McCartan, Kelly & Co., 223 4th Ave. (22) Wolf and Company, 1616 Walnut St. (3) McGervey, Arthur F., 1307 Oliver Bldg. (22) Yampolsky, Louis J. and Son, 1405 Locust St. (2) McKeever, Swartz & Co., 908 Law & Finance Bldg. Yoffe, Morris, 1601 Walnut St. (3) (19) Young, Arthur & Company, 1421 Chestnut St. (2) Mellon, T. and Sons, P.O. Box 1138 (30) Yulsman, Maurice, 1520 Locust St. (2) Mercadante, Louis J., Jr., 2 Gateway Ctr. (22) Zamrin, S. K. & Co., 1445 City Line Ave. (51) Miller, John H., Jr., 2806 Center Ave. (5) Zelnick, Norman, 805 Bankers Securities Bldg. (7) Molever, Irving M., 915 Frick Bldg. (19) Muchow and Company, 1211 Park Bldg. (22) Panagulias, C. J. & Co., 300 W. North Ave. (12) Philipsburg Peat. Marwick, Mitchell & Co., 1032 Henry W. Oliver Johnston, Clifford A., 220 N. Centre St. Bldg. (22) Pert, Morton, 415 Susanna Ct. (7) Plung, Louis & Company, Law & Finance Bldg. (19) Pittsburgh Price Waterhouse & Co., 2 Gateway Ctr. (22) Adler, Faunce & Leonard, 1915 Union National Bank Royston, W T. Company, 915 Farmers Bank Bldg. Bldg. (22) (22) Alpern, Rosenthal & Company, 1704 Law & Finance Rubin & Dodson. 915 Saxonburg Blvd. (23) Bldg. (19) Rush & McGonigle, 311 Ross St. Bldg. (19) Andersen, Arthur & Co., Grant Bldg. (19) Sabel, George J. and Company, 1000 Farmers Bank Anderson, John M. & Company, 966 Union Trust Bldg. Bldg. (22 (19) Sacks and Lando, 1831 Murray Ave. (17) Arnold, Kenzleiter & Levine, 1401 Clark Bldg. (22) Schmeiser, Ronald C.. 707 Law & Finance Bldg. (19) Bachrach, Sanderbeck & Company, Farmers Bank Bldg. Schneider, A. L. & Co., 429 4th Ave. (19) (22) Schneider, Miller & Downs, Investment Bldg. (22) Balmuth, Nathan P., 802 Grant Bldg. (19) Schwartz. Nathan, 401 Shady Ave. (6) Battle, Edward P., 1526 Reamer St. (26) Scully, Vincent C. A., 1808 First National Bank Bender, Joseph L., 4073 Jenkins Arcade Bldg. (22) Bldg. (22); 5722 Baum Blvd. (6) Bennett & Company, Union Trust Bldg. (19) Sheppard & Company, 1948 Oliver Bldg. (22) Bernson, Donald S., 1215 Berger Bldg. (19) Sisterson, D. G. & Company. 1804 Grant Bldg. (19) Bespalko. Michael, 1009 Berger Bldg. (19) Snodgrass & Company. 415 Park Bldg. (22) Bielau, O. T. & Company, 4254 Clairton Blvd. (27) Sodini, Vincent J„ 3508 5th Ave. (13) Brooks, Melvin M., 1303 Peoples East End Bldg. (6) Sperling, Max R., 717 Berger Bldg. (19) Brown, William G., 104 McKenna Ave. (5) Stanny, Norbert F., 2420 Grant Bldg. (19) Chamberlin and Company, 2 Gateway Ctr. (22) Stein, Theodore F., 717 Liberty Ave. (22) Cholok C. Harold, 3629 Brownsville Rd. (27) Stephens & Company, 1405 Investment Bldg. (22) Cichinelli, Janet L., 91 Central Sq. (28) Suto, Alexander L., 3113 Grant Bldg. (19) Cohen and Horovitz, 610 Berger Bldg. (19) Tishman, Stanley & Company, 2’20 Penn-Sheraton Collins & Company, Oliver Bldg. (22) Hotel (30) Conniff, Eugene A. Co., 717 Park Bldg. (5) Torrence. Robert W., 502 Renshaw Bldg. (22) Conrad. R. K., 432 Morewood Ave. (13) Touche, Ross. Bailey & Smart, 711 Oliver Bldg. (22) Cortopassi, John Francis, 824 Perry Hwy. (29) Verbofsky, Harry L., 5956 Baum Blvd. (6) Crawford & Ellenbogen, 1412 Berger Bldg. (19) Vollbrecht, Charles M., 304 Ross St. (19) Cumming and Kroll, 614 Lincoln Ave. (2) Volovic, Andrew and Associates, 1907 Clark Bldg Davies & Mulvihill, Farmers Bank Bldg. (22) (22) Davis, Jerome S., 724 Grant Bldg. (19) Weber, Traupman & Company, Law & Finance Bldg. Del Cotto, Albert, 2 Gateway Ctr. (22) (19) Diamondstone, Julius, 1716 Clark Bldg. (22) Wechsler and Company, 901 Law & Finance Bldg. Duli, Andrew P., 109 Dewait Ave. (27) (19) Eby, George W., Oliver Bldg. (22) Wehrheim, Regis E., Investment Bldg. (22) Epstein & Tabor, 901 Plaza Bldg. (19) Weiner, Arnold J.. 4336 Luster St. (17) Ernst & Ernst, 2512 Grant Bldg. (19) Young, Arthur & Company, 430 7th Ave. (19) Evans and Bennett, Law & Finance Bldg. Young, Ralph W. & Associates, 1432 Oliver Bldg. (22) Freed, Charles V., Oliver Bldg. (22) Frev Lee, 2509 Library Rd. (34) Gaffney, James G., 235 McKnight Circle (37) Pottstown Gallagher, D. R., 5264 Keeport Dr. (36) Dreslin and Company, 312 First Federal Bldg. Ganley, James M., 917 Empire Bldg. (22) Gaus, Lawrence R., Jr., 917 Empire Bldg. (22) Glausser & Co., 1320 Penn Ave. (22) Pottsville Gordon, Exler & Company, Law & Finance Bldg. (19) Dougherty & Co., 613 Schuylkill Trust Bldg. Hall, Clarence E., 11125 Frankstown Rd. (35) Messersmith, Ronald J., 22 S. 2nd St. Hamerly, Roy C., 124 Ivyland Dr. (21) Hank and Company, 817 Park Bldg. (22) Hart, George B., 465 Thornycroft Ave. (34) Quakertown Haskins & Sells, 2 Gateway Ctr. (22) Sullivan, Timothy F. X., Box 20 Hemphill, Adley W., 1544 Shady Ave. (17) Hess, Frank P., 409 Investment Bldg. (22) Reading Hoffman, Katz & Tanack, 3400 Forbes Ave. (13) Holland, Richard L., 3113 Grant Bldg. (19) Baker, Ernest C., 230 N. 5th St. Hosack, Specht, Muetzel & Wood, Park Bldg. (22) Beard, John A. & Company, 632 Washington St Kantrowitz, I. H., 1404 Law and Finance Bldg. (19) Ernst & Ernst. 604 Colonial Trust Bldg. Kaufmann, Jesse F., 2530 Koppers Bldg. (19) Fries, Galen H., 717 Washington St. Kessler, Gabell and Stabile, 707 Gulf Bldg. (19) Herr, Robert R. & Co., 223 N. 6th St. Kettering, Kenneth C., 719 Plaza Bldg. (19) Jung, F. W., 31 N. 6th St. Kleber, John W.. 512 Kelso Rd. (16) Kane, James R., 24 N. 11th St. Komlyn and Company. Commonwealth Bldg. (22) LaManna, Jerome A., 534 Walnut St. Koos, Theodore L., 211 Elm St., Edgewood (18) Marklev, George L., 22 N. 5th St. LaFrance. Walker, Jackley & Saville, 1027 Grant Schildt-Potteiger & Co., 232 W. Oley St. Bldg. (19) Schlippert & Yerger, 529 Court St. Lalikos, George, 909 Peoples East End Bldg. (6) Sponagle, Alvin W. and Company, 210 N. 6th St. Leap, Joseph F., 42 W. Manilla Ave. (20) Turner, Crook, Zebley and Parry, 35 N. 6th St. Lehman, Arnold L., 1201 Plaza Bldg. (19) Wenger, Raymond J.. 109-110 Baer Bldg. Lentchner, Bernard L. & Co., 571 Union Trust Bldg. Wilson, F. Ferrer, 208 N. 6th St. (19) Leuin, Macy L., 443 Union Trust Bldg. (19) Red Lion Lind, Wayne V., 284 Hillcrest Circle (37) McGuigan, Joe S., 107 W. Broadway Firm List of Members 91

PENNSYLVANIA (Continued)

Schuylkill Haven Marucci, George E. & Company, 133 Long Lane Medoff, David M., 218 Long Lane Botz, James H., 7 Hillcrest Ave. Mustaro, Frank L., 7922 West Chester Pike Rainer, Francis J. & Company, 133 Long Lane Scranton Suiter and Brown, 101 E. Township Line Rd. Eckersley Accounting Service, Scranton Electric Bldg. (3) Villanova Harrington, Walter J., 403 Brooks Bldg. (3) Fogel, Alexander, Ithan Ave. Mulherin, Francis X., 125 Adams Ave. (3) Shea, Oesterle & Keough, P.O. Box 308 Renard & Company, 722 Scranton National Bank Bldg. (3) Sicherman, Irving, 512 Miller Bldg. (3) Warren Stowe, William D., 997 Fairfield St. (9) Swanson, Glass & Coates, 304 4th Ave. Weiss, Baer and Kauffman, 424 Miller Bldg. (3) Wilensky, Alvin. 811-812 Connell Bldg. (3) Yanover, Jack M., Scranton Life Bldg. (3) Washington Lemley, Warren E., 21 E. Wheeling St. McCartan, Kelly & Co., 27 S. College St. Selinsgrove Sproat, C. Ross, 430 Leonard Ave. Fisher, W. Donald, 7 W. Pine St. Stormwind, A. L., 733 Washington Trust Bldg. Sellersville Wayne Rockel, John H., I.O.O.F. Bldg. Hughes, T. Morgan, Jr., 106 N. Aberdeen Ave. Kelly & Kelly, 11 West Ave. Sewickley Davis, Goodman and Co., Pittsburgh National Bank Waynesboro Bldg. Todd, McIntire & Co., 24-30 E. Main St. Sharon Waynesburg Bell and Company, 310 First National Bank Bldg. Milinovich, Michael A., 101 N. Woodland Ave. Elliott-Finucane & Co., 15 Vine Ave. Magner, James A., Magner Bldg. West Chester Pellini and Oxman, US. Church St. Shillington Sanville & Fischer, 28 W. Market St. Versace. Alfred, 361 Pennsylvania Ave. Stiteler, George & Company, 116 S. High St. Warren, George P., Jr., Westtown Rd., Rte. 3 Smethport Helms and Company, 422 W. Main St. West Pittston Notman, J. Donald, 305 Liberty St. Somerset McClure and Wolf, 207 N. Center Ave. West Reading Smith, C. Malcolm, Jr., 630 Penn Ave. Yonavick, Peter, 701 Spruce St. Souderton Detweiler, Harold F., 220 N. Main St. Wilkes-Barre Baron, Strassman and Company, 428 Miners National State College Bank Bldg. Dill & Rowland, 12 Glennland Bldg. Herbert, Earle R. Co., 78 N. Franklin St. Johnson, William H., 800 Miners National Bank Bldg. Johnston, George A. & Co., 416 Blue Cross Bldg. Strasburg Laventhol, Krekstein & Co., 1042 Miners National Ruoss, Thomas S., 23 Hillcrest Ave. Bank Bldg. Ley Accounting Service, 54-56 Bennett Bldg. Marcus, Abraham, 1422 N.E. National Bank Bldg. Stroudsburg Moat, Harry E., Blue Cross Bldg. Cohen, J. L., 18 N. 7th St. Naveen and Naveen, 609 Blue Cross Bldg. Crane. Herbert B., 18 S. 7th St. Shaffer and Murzin, 228 Miners Bank Bldg. Monatt, S. M. Company, 800 Main St. Sieminski, C. A., Jr., 114 N. Main St. Slamon, Joseph B., Jr., 43 N. Franklin St. Stapleton, John T. Company, 614 Northeastern Na­ Sunbury tional Bank Bldg. Diehl & Dieck, 15 N. 5th St. Wilcox, Thomas S., 59 S. Washington St. Eckman, William R., 216 Market St. Williams, Joseph H., Blue Cross Bldg. Trively, Edwin W., 440 Market St. Wolfe, Robert G., 8 W. Market St. Williamsport Tarentum Myers, Larson, Eberhart & Schramm, 531 W. 4th St. Wilder and Londino, 526 1st Ave. (8) Webster and Spuler, 901 Market St. Titusville Whiting, John W., Jr., 216 First National Bank Bldg. Olmes, Dickson & Roeder, Algrunix Bldg. Wyncote Price, Jack, Second National Bank Bldg. Bruckheiser, William A., 835 Glenside Ave. Tyrone Schell, Oliver F., 912 Pennsylvania Ave. Wyoming Sickler, Harry K., Jr., P.O. Box 224 Gill, Thomas M., 88 E. 8th St.

Uniontown York Hanna, M. Company, 606 Fayette National Bank Bldg. Einhorn, Max, 141 E. Market St. Harper, Robert M., 317 Gallatin National Bank Bldg. Fink, Elmer Ray, 308 E. Market St. McClure and Wolf, 817 Gallatin Bank Bldg. Friedman, Philip R. & Associates, 36 S. Queen St. Kochenour, Earnest, Smyser & Wonik, 267 E. Market St. Upper Darby Miller, Miller & Co., 127 E. Market St. Connor, Thomas Patrick, 211 Long Lane Ness, Harry & Company, 226 E. Market St. Dietz, Joseph H., 214 Long Lane Seligman, Friedman and Company, 110 S. Beaver St. Kadransky, Harry, 7119 Emerson Ave. Senft, Munnell & Wilson, 116 E. Market St. Kazanjian, Charles, 7924 West Chester Pike Shamberg, A. D. Company, 154 W. Market St. Klingsberg, L. & Co., 6435 Market St. Strauss, Thomas P., 103 N. Marshall St. 92 American Institute of Certified Public Accountants

RHODE ISLAND Cranston Ford, Earle F., 1215 Industrial Bank Bldg. (3) Gereboff, Samuel, 1221 Industrial Bank Bldg. (3) Fradin, Gessman & Brier, 18 Rolfe St. (10) Glass, Dittelman & Company, 925 Industrial Bank Gorman, Robert, 761 Park Ave. (10) Bldg. (3) Shehan, W. P. Associates, 62 Roger Williams Cir. (5) Harris & Gifford, 15 Westminster St. (3) Jarcho, Myer, 159 Elmgrove Ave. (6) Cumberland Katz, Jerome J. & Co., 607 Industrial Bank Bldg. (3) Kilberg, Arnold, Rhode Island Hospital Trust Bldg. Alger, Edgar R., Jr., 616 Broad St. Lee, Henry J., 144 Westminster St. (3) Levin, Leonard M., 351 Hope St. (6) East Greenwich Meahl, McNamara & Co., 100 Medway St. (6) Koenig, Chas. & Co., 221 Main St. Neff & Armstrong, 611 Industrial Bank Bldg. (3) Newman, Ernest M., 188 Benefit St. (3) O’Brien, E. L. & Company, 2504 Industrial Bank Bldg. East Providence (3) Clegg, Edmund J. & Sons, 242 Taunton Ave. (14) Picchione, Nicholas & Company, 1030 Industrial Bank Bldg. (3) Price Waterhouse & Co., 15 Westminster St. (3) Newport Schwartz, Harold, 111 Chestnut St. Hoff, Raiche and Company, Linden Gate Bldg. Selinker, Solomon E., 188 Benefit St. (3) Shea, Quinlan J., 15 Westminster St. (3) Pawtucket Sparrow & Johnson, 371 Broad St. (7) Taylor & Company, 10 Dorrance St. (3) Arenburgh, James W., 84 Broad St. Ward, Fisher & Company, 2400 Industrial Bank Bldg. Bagley, Raymond R., 110 Fuller St. (3) Burke, Franklin A., 100 Dexter St. Waters, H. Gordon, 371 Broad St. (7) Palmisciano, C. G., 84 Broad St. Weigner, Robert A., 87 Weybosset St. Providence Tiverton Andelman, Leo, 428 Smith St. (8) Gaboury, Norman L., 80 Main St. Berkowitz, Samuel M., 86 Weybosset St. (3) Bilow, Jack, 628 Industrial Bank Bldg. (3) Warwick Blackman & Blackman, 1209 Industrial Bank Bldg. (3) Blackway, Howard C., 1025 Industrial Bank Bldg. (3) Brown, Joseph B., 1694 Post Rd. Brindamour, Henri L., 87 Weybosset (3) Champlin, John L., 1429 Warwick Ave. Brown, Harry C., 611 Industrial Bank Bldg. (3) Chatto, Howard W., 985 Main Ave. Cain, William J., Jr., 1491 Broad St. (5) Clegg, John W., 2395 Warwick Ave. Campana, Philip J., 87 Weybosset (3) Elwell, Smith & Lawton, 1429 Warwick Ave. Christiansen and Company, 612 Industrial Bank Bldg. Goluses, Nicholas T., 59 Lufkin Ct. Cohn, Newton B., 99 Fountain St. (3) Swanson, Howard J., 1429 Warwick Ave. Comery & Company, 610 Hospital Trust Bldg. (3) Comery, Davison & Company, 10 Dorrance St. (3) Woonsocket Commette, Arthur J., 930 Industrial Bank Bldg. (3) Asmussen, John E., 28 Main St. Connor, Ralph J., 198 Dyer St. (3) Christiansen and Company, 77 Federal St. Doherty, James H., 42 Weybosset St. DuRocher, Armand D., 210 Harris Ave. Drummond, R. E. & Company, 610 Industrial Bank Greenhaigh, Roy J., 28 Main St. Bldg. (3) Jones, H. Webster, 28 Main St. Ernst & Ernst, 1702 Industrial Bank Bldg. (3) Lefebvre, Alfred R., 130 Summer St. Ervanian and Jones, 410 Phoenix Bank Bldg. McMurtrie, Arthur J., 28 Main St. Farrell, Joseph F., 96 Wyndham Ave. (8) Morisseau, Herve F., P.O. Box 1187 Fielding, Ralph R., 604 Hospital Trust Bldg. (1) Murphy, Raymond F. & Company, 162 Main St.

SOUTH CAROLINA

Aiken Charleston Heights Broadwell, Robert M., 208 Park Ave., S.W. Riser, Harold D„ 4755 Rivers Ave.

Anderson Clover Coppage, Carlos F., 508 N. Murray Ave. Goodbrad, Burgess, 402 E. Greenville St. Jackson, Joe L., 120 N. Main St. Andrews Columbia Bell and Bell, P.O. Box 32 Clarkson, Harden and Gantt, 1332 Pickens St. (1) Derrick, Carl M., 3008 Millwood Ave. (5) Derrick, Stubbs & Stith, 2835 Devine St. (5) Beaufort Finch, Raymon R. & Co., 2325 Devine St. (5) Cherry, Bekaert & Holland, 607 Carteret St. Fitzgerald & Company, 3200 Devine St. (5) Fleischman, Bernard S., 502 Palmetto State Life Bldg. Heard, Robert E., 1531 Manning Ave. Bennettsville Hunt, J. W. and Company, 1513 Washington St. Lundin & Brogdon, Plaza Bldg. Hunter & Hunter, 3000 Devine St. (5) Kight, R. L., 2307 Devine St. (5) , Lasley, William, 4427 Devine St. (5) Camden Matthews and Yates, 2580 Gervais St. Bruce, Robert A. & Co., 512 Rutledge McGregor, C. C. & Company, 1518 Pickens St. Pullen, A. M. & Company, 3200 Devine St. (5) Respess and Respess, 101 Palmetto State Life Bldg. Charleston Showalter and Love, 509 Security Federal Bldg. Buskirk, Thomas E., Jr., 39 Broad St. Thayer, George M., P.O. Box 1201 Daniell, E. Roy, 608 Peoples Office Bldg. Whitmire, Joseph E., 1531 Manning Ave. Evans, V. Creighton, 4 Maple St., Avondale (40) Wilson and Wingate, 500 Columbia Bldg. (1) Keller, George W., Jr., 35 Broad St. (3) McKnight, Frampton & McKnight, 12 Broad St. Muckenfuss, W. F. & Associates, 10 N. Adgers Wharf Florence Palmer, Charles E., 123 Bull St. Chasteen and Norris, P.O. Box 548 Reuter, John D., 116 E. Bay St. Schleeter, Monsen and Debacker, 10A Court House Sq. Gaffney Tanenbaum, Max M., 502 Peoples Bldg. (3) Cline & Elmore, N. Logan St. Firm List of Members 93

SOUTH CAROLINA (Continued)

Greenville Myrtle Beach Burgess, James F. & Co., 118 Lawyers’ Bldg. Cherry, Bekaert & Holland, P.O. Box 1935 Denson, Hugh N., 618 E. Washington St. Jones, R. Fleming, Jr., 1206 N. Kings Hwy. Elliott, Davis & Company, 102 Edinburgh Ct., Mc­ Smith, C. Foster, 401 12th Ave., N. Alister Plaza Goodbrad, Burgess, North Garden Bldg. Newberry Lackey, K. Preston, Insurance Bldg. Leach and Clark, 111 Pettigru St. Summer, C. Walter, 1216 Crenshaw St. Leidesdorf, S. D. & Co., South Carolina National Bank Bldg. Orangeburg Palm, Harris, McMillan & Longo, 107 W. Antrim Beach, Ladson H., 340 St. Paul, N.E. Dr., McAlister Plaza Peat, Marwick, Mitchell & Co., 906 Insurance Bldg. Spartanburg Potter, Morgan B., 38 United Office Bldg. Riggins, J. Harlon & Company, 101 W. Antrim Dr. Cannon, John B., Jr., 708-10 Andrews Bldg. Riggins, Roscoe A., 2G Calhoun Towers Dodge, L. C., Montgomery Bldg. Unger, Robert E., P.O. Box 5304B Gilman, Robert J., 428 Montgomery Bldg. Whitmire, H. Grady, 508 Insurance Bldg. Madge & Harris, Pinewood Mall Winn & Wright, 518 E. North St. McRae, Allen M., P.O. Box 2431 Reed, Lowell M., 803 Montgomery Bldg. Skelton, W. Paul, Jr.. 903 N. Church St. Greenwood Taylor, Scott, 190 Hall St. Elliott, Davis & Company, 132 W. Cambridge Ave. Waters & Watson, P.O. Box 1831 Wallace, Braxton C., Textile Bldg. Wallace, Richard H., Textile Bldg. Summerville Hartsville Anderson, Bradford E., P.O. Box 1002 Hunsucker, W. James, 1612 S. 5th St. Sumter Yochum, John E., 1806 W. Carolina Ave. Benson, Samuel A., 1 Law Range Brunson, Thomas O., Jr., P.O. Box 283 Kershaw Bultman, Deuward G. F., Jr., 104 N. Sumter St. Stover, George C., Jr., Rte. 2 Stoudenmire, Sigmund W., 208 Shelor Bldg. West, L. Allen, 708 Dixie Life Bldg. Lancaster Walterboro Connelly, C. K., Jr., Connelly Bldg. Moysey, E. D., 102 Neyle St. Laurens West Columbia Roper, Robert B., 112½ W. Main St. Brittingham & Gulledge, 501 State St. Mullins Winnsboro Riggins, J. Harlon & Company, 207 E. Front St. Hoy, Alton, 112 E. Washington St.

SOUTH DAKOTA

Aberdeen Sioux Falls Hagenson, S. N., 209 Kresge Bldg. Carmody, John E., 300 Boyce Greeley Bldg. Keenan & Craig, 7 4th Ave., S.W. Davis, Jerald B., 110 E. 10th St. Peterson, Harlan W. & Company, 24 5th Ave., S.W. Doherty, Don W., 505 National Bank of S.D. Bldg. Heide, Paul S., 901 S. Willow Ave. Huron McGinnis, Bernell J., 2116 S. Minnesota Ave. Morgans, Thomas J., Jr., 901 National Bank of South Holben, Marston K., Farmers & Merchants Bank Bldg. Dakota Bldg. Sanford, Dayton M., 1412 S. Minnesota Ave. Mitchell Scholten, Henry & Company, 100 N. Phillips Ave. Wohlenberg, D. F. & Company, Medical Arts Bldg. Sorensen, J. W. and Associates, 207 Paulton Bldg.

Pierre Watertown Gage and Graham, 401½ S. Pierre St. Schweiss, Albert G., Jr., First Citizens National Bank Bldg. Rapid City Anderson, M. F., 414 7th St. Dunmire, Short & Co., P.O. Box 968 Yankton Kellogg, Geo. E. 704½ St. Joe St. Schouweiler, Sayler and Thorstenson, 60716 8th St. Hobbs, Harry H., 305 Walnut St.

TENNESSEE

Athens Duff, Robert F., 322 James Bldg. (2) Ernst & Ernst, 915 Volunteer State Life Bldg. Adams, Elliott D. & Associates, Beard Bldg. Foster, John I., 3701 Cherryton Dr. (11) Frost, James B., 1241 Volunteer Bldg. (2) Bristol Gaither, Donald R., Chattanooga Bank Bldg. Driver & Hillman, 408 Professional Bldg. Hardy, J. H. & Associates, 1023 Chattanooga Bank Jones, Homer A., Jr., 316 7th St. Bldg. (2) Richards & Richards, 316 7th St. Hatfield, B. Eugene, Volunteer Bldg. (2) Hazlett. Lewis and Bieter, 715 Hamilton Bank Bldg. Chattanooga (2) Andersen, Arthur & Co., Maclellan Bldg. (2) Hixson, Dewey G., Chattanooga Bank Bldg. (2) Buffon, Clifford D. and Associates, 439 Volunteer Johnson, Orville E. and Associates, 1219 Hamilton Bldg. (2) Bank Bldg. 94 American Institute of Certified Public Accountants

TENNESSEE (Continued)

Chattanooga (Continued) Schenkel, Emanuel, 16 Journal Bldg. (2) Siegel, Miles, 200 W. 5th Ave. Kleinau, Glenn R., 2006 McCallie Ave. (4) Timmons & Company, 505 Burwell Bldg. (2) Lamb, Lowry, Jr., 871 McCallie Ave. (3) Lewis, D. L., Jr., 430 Volunteer Bldg. Lockerby & Sliger, 610 James Bldg. (2) Lebanon Marshall, J. E., 1018 James Bldg. (2) Ernst & Ernst, 104 W. Main St. McGhee, William M., 818 Chattanooga Bank Bldg. Madison McKenzie, James E., 602 Maclellan Bldg. (2) Schweickart, Ralph E., 1128 James Bldg. Knight & Davidson, 907 Gallatin Rd., S. Stone & Lansford, 406 Maclellan Bldg. (2) Stophel, John C., 450 Maclellan Bldg. (2) Maryville Swafford, Carl A., 615 Hamilton National Bank Bldg. Thompson, Jack W., 509 Chattanooga Bank Bldg. (2) Gillespie and Sherrod, 402 Blount National Bank Turnbull and Orr, 905 James Bldg. (2) Bldg. Underwood, N. E., 114 Haney Dr. (4) King, Harold G., Box 764 Winer, Meyer and Associates, 425 High St. McMinnville Clarksville Ernst & Ernst, Badger Arcade Ernst & Ernst, First National Bank Bldg. Stone, Hat R., 425 Franklin St. Memphis Ahlberg, C. R. & Co., 1420 Union Ave. (4) Cleveland Bailey, Robert S., 219 Adams Ave. (3) Bass & Owens, 1103 Home Federal Bldg. (3) Randolph, Thomas C., Box 549 Boswell, D. W., 81 Madison Bldg. (2) Thames, J. C., The Village Office Bldg. Burk, Luton & Newbern, 401-05 Commerce Title Bldg. (3) Columbia Carlin, J. B., Jr., Box 6745 (8) Bone and Hundley, Pressnell Bldg. Carroll and Lamon, 1254 Lamar Ave. (4) Strickland, G. Kelley, Pressnell Bldg. Cobb, Oliver P. & Company, 1000 Memphis Bank Bldg. Dyersburg Cook, H. H., 733 Exchange Bldg. (3) Copeland, George P. & Co., 2090 S. Bellevue (6) Alexander & Holmes, First-Citizens National Bank Dallas, Merchant and Taylor, 1503 Union Ave. (4) Bldg. Dean and Cannon, 2158 Union Ave. (4) Moore. Charles Fuller, 426 Troy Ave. Ernst & Ernst, Union Planters National Bank Bldg. (3) Elizabethton Forester, J. Leon, 877 Shrine Bldg. (3) Baylor and Backus, Dungan Arcade Bldg. Frazee, Thomas & Tate, 3340 Poplar Bldg. Garfinkel, Bernard J., 81 Madison Bldg. (3) Gallatin Harris, Kerr, Forster & Company, 1254 Lamar Ave. Himes, Irving L. & Company, 1014 Sterick Bldg. (3) Dunham, Gerald O., 119A Public Sq. Hudson, Clyde C., 2094 Union Ave. (4) Jay, Harry M. and Associates, 1001 Home Federal Greeneville Bldg. (3) Henry, Joe E. & Company, First National Bank Bldg. Jones, George B. & Co., 723 Hickman Bldg. (3) Yates, Maurice M., Jr., Monarch Bldg. Jones, Homer K. & Co., Falls Bldg. Jones, Wm. Hunter, 1006 Exchange Bldg. Harriman Kelley, Robert S., 1680 Edward Ave. (7) Lewis, Charles A., Jr., 701 Exchange Bldg. (3) Henry, Joe E. and Company, 615 Walden Mason, John B., Jr., Cotton Exchange Bldg. (3) Matthews, James A. & Company, 661 Madison Ave. Hendersonville McCarthy, Daniel W., 3637 Park Ave. Law. Channie C., Bay Dr., Old Hickory Lake Minor & Moore, Sterick Bldg. Moulton, John L., 512 Commerce Title Bldg. (3) Humboldt Olson, Haynes & Walko, 663 S. Cooper St. (4) Peat, Marwick, Mitchell & Co., 2500 Sterick Bldg. (3) Gauldin, Edwin O., 1310 Main St. Ragsdale and Quinn, 820 Commerce Title Bldg. Reynolds, Bone & Griesbeck, 605 Union Planters Bldg. Jackson (3) Alexander, Holmes & Kirkpatrick, Elks Bldg. Rhea & Ivy, 706 Falls Bldg. (3) Arnold & Badgett, First National Bank Bldg. Scott, Branim and Company, 214 Washington Ave. (3) Hayes, Charles J., P.O. Box 974 Seidman & Seidman, 63 S. Main Bldg. (3) Shearer, James O., 10 North Main Bldg. (3) Johnson City Spain and Fisher, 2600 Poplar Ave. (12) Spencer, Carl E., 3294 Poplar Ave. (11) Baylor and Backus, 408½ S. Roan St. Sullivan & Woods, 1830 Exchange Bldg. Blackburn & Childers, 827 W. Walnut St. Tipton, Ralph W., 651 S. Cooper St. (4) Holt, J. B., 405 E. Market St. Touche, Ross, Bailey & Smart, 480 Shrine Bldg. (1) Hull, Carriger & Winn, 124½ Spring St. Turner, Jesse H., 234 Hernando St. Stophel, Joe L., 234½ E. Main St. Watson, G. A., 825 Commerce Title Bldg. Wirotzious, Edward C. & Company, 708 Home Fed­ Kingsport eral Bldg. (3) Burk, Dent K. Associates, 149 Commerce St. Wray, Milton Leroy, 4237 Barfield Rd. (17) Hanes, William C., Sobel Bldg. Hoover and Harrison, 214 Cumberland St. Morristown Jones, Hiram H., Kingmyer Hotel Bldg. Knoxville Taylor and Russell, Bank of Commerce Bldg. Adams, Elliott D. & Associates, 509 Doctors Bldg. Murfreesboro (2) Boring, B. L., 409 Unaka St. (21) Ernst & Ernst, Murfreesboro Federal Savings & Loan Brown, Herbert L., 130 Greater Tennessee Bldg. (2) Bldg. Curtis, Alex L., 4210 Fulton Dr. (18) Knight and Davidson, Murfreesboro Bank & Trust Davis, W. Ben, 1208 Bank of Knoxville Bldg. (2) Bldg. Ernst & Ernst, 300 Greater Tennessee Bldg. (2) Gillespie & Sherrod, Bank of Knoxville Bldg. (2) Nashville Henry, Joe E. & Co., 2817 E. Magnolia Ave. (14) Adkins, Morris B., 1108 17th Ave., S. (12) Hickman, James E., 303 Trailways Terminal Bldg. (2) Allen & Bradley, 400 Union St. (6) Hicks, E. L., 305 Magnolia Ave., N.E. (17) Anderson, R. D. & Co., 211-1717 West End Bldg. (3) Jones, Homer K. & Company, 405 Fidelity-Bankers Blair, A. H., 413 Stahlman Bldg. (3) Trust Bldg. (2) Caldwell & Jones, Third National Bank Bldg. (3) Large, Robert G., 2500 Magnolia Ave. (14) Davis and Martin, 705 Sudekum Bldg. (3) Nave, Clark & Chaffin, 101 Parkway Bldg. (21) Dillard, Kenneth H., 1105 8th Ave., S. (4) Pickering, Stanley H„ 2913 Sanderson Rd. Dodd & Puryear, Stahlman Bldg. (3) Powell & McPhetridge, 203 Greater Tennessee Bldg. Ernst & Ernst, 600 Nashville Bank & Trust Bldg. (3) (1) Ewing and Talbot, First American National Bank Price Waterhouse & Co., 200 W. 5th Ave. (17) Bldg. (3) Firm List of Members 95

TENNESSEE (Continued)

Nashville (Continued) Faria Grannis and Jones, Stahlman Bldg. (3) Thompson, Jimmy N., 506 Commercial Bank Bldg. Guilliams & Wilson, Third National Bank Bldg. (3) Wallace, Robert C., 207-08 Commercial Bank Bldg. Hardison, Erwin C., Jr., 2427 Maplecrest Dr. (14) Hirsberg and Byrd, 1720 West End Ave. (3) Rogersville Hirshberg, Sam H., 1719 West End Bldg. (3) Hoffman, Irving, P.O. Box 81 (2) Yates, Maurice M., Jr., Citizens Union Bank Bldg. Holt, Willard W., 722-1719 West End Bldg. (3) Jacobs, C. P., 1915 West End Ave. Savannah Keaton, Emerson T., 531 Third National Bank Bldg. (3) Williams, B. W., 703 Main St. Kraft, Joe, Lafayette at Mulberry Sts. (10) Lakoff, Lincoln L., 1520 Demonbreun St. (3) Shelbyville Laws, George W. and Company, 610 Sudekum Bldg. Ernst & Ernst, Riverview Bldg. Paty, Womack and Foster, 1215 Nashville Bank and Estes, J. Fleighton, P.O. Box 154 Trust Bldg. (3) Peat, Marwick, Mitchell & Co., Church at 22nd St. Sparta (5) Price, A. E., 3813 Hillsboro Rd. (12) Ernst & Ernst, P.O. Box 269 Price Waterhouse & Co., 2012 Broadway (4) Skulley & White, 308 Sudekum Bldg. (3) Springfield Smith & Smith, 625 Third National Bank Bldg. (3) Knight & Davidson, 101 5th Ave., E. Thomason, O. B., Jr., 321 4th Ave., S. Tune, William L., Jr., Sudekum Bldg. (3) Wade, C. Browder, 120 31st Ave., N. (5) Union City Watson, Clyde R., 1808 West End Bldg. (4) Cheeseman, R. J., Nailling Bldg. Newport Winchester Yates and Wiley, Porter Bldg. Arnold & Henson, Farmers National Bank Bldg. Oak Ridge Woodbury Hamer, Robert W., Jackson Square Arcade Knight and Davidson, P.O. Box 130

TEXAS

Abilene Andrews Barnett, W. Wayne, 420 Petroleum Bldg. (1) Criswell and Muns, 208 N.E. 1st St. Barry, Lester L., P.O. Box 5047 Elich, Douglas, 118 W. Broadway Condley, Morphew & Co., 333 Orange St. Davis, Ben M. & Co., 823 Mims Bldg. Anthony Duffel, Borden, 301½ Walnut St. Hart, Robert L., 317 N. Willis La Rock & La Rock, Box 688 Henderson, Curtis G., 510 Petroleum Bldg. Kinard, Watson & Kinard, 201 Green St. Arlington Knight, Darrel, 301 N. Willis Cleaver, Goodrich F., 607 E. Abram St. Lawrence, Ronald E., 107 Wagstaff Bldg. McCurdy, J. C., Petroleum Bldg. Atlanta Seltz, Bobby E., 404 Petroleum Bldg. Smith, H. Lee, 133 Citizens National Bank Bldg. Mears, Gladys G., P.O. Box 245 Todd, Bob L., 2509 Barrow St. Withrow, Russell E., 845 Sayles Blvd. Austin Austin, V. Leon, 1805 Pearl (1) Alice Becker, Herbert H., 4500 Merle Dr. (4) Powell, W. L., 62 N. Cameron Bohls, Everett D., 201 First Federal Savings & Loan Sparks, Sidney A., Box 211 Bldg. Boswell, George L., 112 Perry-Brooks Bldg. (1) Alpine Burns, Edward A., Perry-Brooks Bldg. (1) Caster, Albert W. & Company, 1011 Congress Ave. (1) Otto, Kenneth K., P.O. Box 838 Chitwood, Winfred N., 1215 Perry-Brooks Bldg. (1) Cox, Howard T. & Company, 307 Perry-Brooks Bldg. Alvin Duken, Alex E., 420 Littlefield Bldg. (1) Kennedy, Shepherd and Walston, Alvin State Bank Frazer and Torbet, 1010 Brown Bldg. (1) Bldg. Gentry, Bert L., 705 N. Lamar Blvd. (3) Hayden, J. Howard, 502 Capital National Bank Bldg. Amarillo (1) Henry, Marvin M., 301 Austin Savings Bldg. (1) Bishop, Earl G., Amarillo Bldg. Hilgers, William B., 100 W. 15th St. Brandon & Hallman, 102 N.E. 7th St. Holck, Manfred, P.O. Box 3257 (13) Brooks & Wilson, 1309 W. 8th Ave. Howard, James A., 904 Lavaca (1) Burke, John P., Jr., 501 W. 9th St. Jordan, B. R. A., 1303 Travis Heights Blvd. (4) Cornell & Company, 902 Monroe Mulhollan, Conklin, McWhirter & Sula, 1303 Capital Cox and Whitten, 501 W. 9th National Bank Bldg. (1) Crabtree and Thomas, 710 Fisk Bldg. Nance, Thomas H., Jr., 3922 Sierra Dr. (3) Crofford, Curtis A., 3310 W. 45th Pendleton & Simpson, 301 First Federal Bldg. (1) Curtis, Wm. R., 720 W. 10th Ave. Schieffer and Lyda, Capital National Bank Bldg. (1) Doshier, Pickens and Shile, 510 Amarillo Bldg. Theriot, Marion D., Perry-Brooks Bldg. (1) Glover, Graham & Brown, 1608 Polk St. Trotter, T. B. Company, 910 Brown Bldg. (1) Hays, Jack W., 3100 Plains Blvd. Van Horn, W. H., Jr., 1907 W. 42nd St. (3) Holland, Manning. 313 W. 15th Wade, Barton & Marsh, 810 Littlefield Bldg. (1) Hoyt, Leon L. & Company, 701 Amarillo Bldg. Robertson, H. V. & Company, 707 Vaughn Bldg. Rowe-Jenkins-Moreland. 704 W. 9th Ave. Ballinger Russell, Walter G., 2100 S. Polk Travis, R. D., Jr., Box 190 Sterquell, U. C., Jr., Box 2345 Underwood, Porter R., Jr., 317 Amarillo Bldg. Waldrop, E. L„ 621 W. 8th Bay City Wright, Thomas R., 309 Amarillo Bldg. Carson & Allen, 1633 6th St. 96 American Institute of Certified Public Accountants

TEXAS (Continued)

Baytown Conroe Bobbitt and Chambles, 105 N. Gillard (1) McGee and McGee, 208 Darden Bldg. Suesse, C. W., 1400 N. Pruett Corpus Christi Beaumont Beaman, R. J., 1723 Wilson Tower Blackbum, Reuben W., 512 Beaumont Savings Bldg. Burris, David M., 321 Petroleum Tower Burleigh, Olen, Kaufman Trust Bldg. Buzbee and Buzbee, Jones Bldg. Coville, John D., P O. Box 3044 Canine, Rasmussen & Potter, 1014 Ayers Davis, Martin & Company, 1350 Petroleum Bldg. Collier, Johnson & Woods, 202 Kaffie Bldg. Greenspan, Arthur, Bowie Bldg. Cummins and Kincaid, 512 Wilson Tower Heathman, Eugene A., 901 Goodhue Bldg. Doughty & Company, 1305 N. Shoreline Hughes, B. H. and Norfeldt, 225 McFaddin Bldg. Dryden & Rippy, 704 Jones Bldg. Juncker, Walter & Company, 330 Liberty, Rm. 205 Fields, E. Kirven and Company, 504 Wilson Tower Key & Wathen, 503 Beaumont Savings Bldg. Frazer and Torbet, 617 Leopard St. Koshkin and Company, 1144 Petroleum Bldg. Gowland & Davis, 1716 Wilson Tower Lawrence, John M., 918 Beaumont Savings Bldg. Gunther, Richard M., 905 Brock Dr. Maschek, Hamby & Miller, 1230 Petroleum Bldg. Hackney, Hugh B., 716 Wilson Bldg. McClendon, M. W., Petroleum Bldg. Jarnagan, Joseph R., 621 Wilson Bldg. Parigi, Sam V., 2220 Gladys Jourde, A. Earl, 307 Petroleum Tower Richardson, Gerald F., 3415 Laurel Krumrey, Lloyd W., 405 Oil Industries Bldg. Roberts & Neushafer, 330 Liberty Lewis, Allen S., 720 Wilson Tower Sculley, Geo. C., Jr., 2515 Broadway Morgan & Cox, 507 Wilson Tower Theobald & Edgar, 3120 North St. Mote, Allan, 514 Commerce Bldg. Pearce, Marshal W., 621 Wilson Bldg. Beeville Ransleben, Norman, 1016 Santa Fe St. Seale, McCarty & Millikin, P.O. Drawer A Roher, Murray, 209 Katz Bldg. Shotts, Bill G., 410 United Savings Bldg. Stephens, Minyard & Golieb, 311 Petroleum Tower Big Spring Turpin, John R., 518 Atlantic-Mobil Bldg. Carothers, Louis D., 802 W. 14th Vasquez, Arturo, 403 S. Staples St. Cunningham, Grover, Jr., 212-15 Wasson Bldg. Watkins, Walter W., P.O. Box 1214 Hamilton, Carlson, P.O. Box 1548 Hilliard & Green, 117 Runnels St. Hollingsworth, R. Clyde, 106 Permian Bldg. Corsicana Stewart, Merle J., 507 Permian Bldg. Bailey, J. Harry, 211 State National Bank Bldg. Thorburn, George, 603 Permian Bldg. DeFranco, Philip W., 306 First National Bank Bldg. Boerne Crockett Dietert, Clarence E., 438 S. Main Spotten & Snyder, Production Credit Bldg. Borger Henderson & Dawson, 525 N. Deahl Crystal City Williams, Lewis C„ 315 W. 3rd St. Mendenhall, Grant D., 120 E. Uvalde St.

Brady Cuero Bryant, Fred A., 213 S. Blackbum St. Lucas, Paul R., Crain Bldg. Breckenridge McCorkle, Herbert J„ Box 530 Dallas Ablon, Arnold N., 808 Gibraltar Life Bldg. (1) Brenham Abramson, Milton S., 5714 W. Lovers Lane (9) Alford. Meroney & Company, 500 Adolphus Tower (2) Schroeder and Schroeder, 504 S. Austin St. Allen, Robert M., 327 Braniff Airways Bldg. (35) Allison, Lod C., 202 Exchange Park Mall (35) Brownfield Andersen, Arthur & Co., 1507 Pacific Ave. (1) Burnett and Black, 208 Tahoka Rd. Andrews, John T., 1404 Tower Petroleum Bldg. (1) Merriman & Thomas, 209 S. 5th Baker, James C., Jr., 4447 N. Central Expwy. (5) Wilkerson, Craig W., 108A S. 5th Barr and Carmody, 1106 Kirby Bldg. (1) Bates, Charles G„ 2626 W. Mockingbird Lane (35) Brownsville Billups, Arnn & Mascho, 1211 Texas Bank Bldg. (2) Birbari, C. R., 1133 Fidelity Union Life Bldg. Long & Chilton, P.O. Box 369 Bland & Dumas, 515 Tower Petroleum Bldg. (1) Steele, Jimmy L., P.O. Box 254 Bloch, Livingston & Donohoe, 2134 Fidelity Union White, Milton J., 408 First National Bank Bldg. Tower (1) Bock, Joe, P.O. Box 9187 (15) Brownwood Boyd, Young, Gano & Stallings, 428 Rio Grande Na­ tional Bldg. (2) Colyer, Henry D., 201 E. Baker Branch & Orcutt, 1107 Texas Bank Bldg. (2) Krischke, David B., 603 Citizens National Bank Bldg. Brewer, Melvin E., 614 Braniff Bldg. (35) Leach. Walter, 2000 4th St. Bright, Shinn & Strange, 2000 Mercantile Bank Bldg. (1) Bryan Brockette, Marion L., 8538 Grenadier Dr. (18) Durst, Wood & Ingram, 114 N. Washington Ave. Brophy, James T„ 1735 Republic Bank Bldg. (1) Mickle, W. T„ 405 Varisco Bldg. Bryan, Wilfred A., 801 Wilson Bldg. (1) Burgess, A. W., 403 Davis Bldg. Canyon Burleson, James B., 2939 Daniels Ave. (5) Burnett, E. R. & Company, 1328 Dallas Athletic Club Cummings, E. T., 300 15th St. Bldg. (1) Burst, John, 509 Jefferson Tower Bldg. (8) Carthage Busby, Howard L. Co., 2719 McKinney Ave. (1) Frasier, Chas. P., 112 S. Shelby Campbel] & White, Gulf States Bldg. (1) Cato, Baxter, 642 Braniff Airways Bldg. (35) Center Cato and Mullen, 505 N. Ervay St. (1) Cheshier, Lee B., Jr., & Co., 1814 Fidelity Union DeLoache, Frank, 103 Austin Tower Bldg. Ramsey, Price, Sr., 509 Crawford St. Chrisman, Clinton J., 1129 Dallas Athletic Club Bldg. (1) Cisco Cole, Patterson & Co., 6300 N. Central Expressway Ray, Carroll B., Jr., 813 Ave. D (6) Connell, Tompkins & Company, 1410 Dragon St. (7) Couch, Edward E., 4924 Greenville Ave. (6) Cleburne Cozine, Robert M., 1535 Boca Chica Dr. (32) McDonald, Robert A., 1110 N. Main St. Craven and Millican, 404 Curtis Bldg. (1) Sessions, Gentry & Selby, 109 W. Henderson Crumley, Roten & Lovinggood, 2133 McKinney Ave. (1) Coleman Culler, George W. & Company, 8708 Directors Row Fewell, W. W., 1400 5th Ave. (7) Firm List of Members 97

TEXAS (Continued)

Dallas (Continued) Salois & Morrison, 501 Meadows Bldg. (6) Saville, John W., 718 Vaughn Bldg. (1) Cunningham, John Bob, 467 Rio Grande National Schlesinger, Lachman & Klein, 6300 N. Central Expwy. Bldg. (2) (6) Davis and Clark, 2717 Swiss Ave. (4) Shrader, Weldon B., 467 Rio Grande National Bldg. Davis & Johnson, 2818 Maple Ave. (4) (2) Dohm and Wolff, 1314 Davis Bldg. (2) Silverman, Jack A., 4313 N. Central Expwy. (5) Dooley, Ballard, Spray & Co., 1218 Mercantile Se­ Sines, Louis, 210 Casa Linda Plaza (18) curities Bldg. (1) Skiles, Wm. S., 467 Rio Grande Bldg. (2) Dooley, Bert V., 1125 Republic Bank Bldg. (1) Smith, Alton L., 400 N. St. Paul (1) Dunlap and Reinert, 5543 Yale Blvd. (6) Smith, Baines & Griffeth, 704 Fidelity Union Life Dykes, James R., 4408 Gaston Ave. (10) Bldg. (1) Early, Allen M., 6035 Royal Lane (30) Smith, Walter D., 291 Meadows Bldg. (6) Einsohn, Felix & Co., 511 N. Akard Bldg. (1) Snell, Wilmer E., Jr., Southland Ctr. (1) Elgan, William E., 3011 Southland Ctr. (1) Snyder, J. Allison, 1234 N. Tyler (8) Ernst & Ernst, 720 Corrigan Tower Bldg. (1) Stoller, Kassel & Weinberg, 820 Gibraltar Life Bldg. Evans, Robert Y., 2719 McKinney Ave. (1) (1) Farrow, Bob R., 210 Casa Linda Plaza (18) Storrs, A. W., Jr., 6330 Lavendale (30) Ferguson, Hedrick & Co., 2703 Mercantile Bank Bldg. Tannebaum, Samuel H., Praetorian Bldg. (1) (1) Thompson, Edward P., 505 N. Ervay (1) Ferguson, Tim K., 5347 McCommas (6) Thornton, O. K., 1132 Exchange Bank Bldg. (35) Frye, Gregory & Linsteader, 900 Dallas Federal Sav­ Touche, Ross, Bailey & Smart, 1301 Dallas Federal ings Bldg. (1) Garvin, Welborn & McCulloch, 928 National Bankers Savings Bldg. (1) Life Bldg. (1) Travis, F. Kenneth, 2616 W. Mockingbird Lane (35) Gillett, Grover, Jr., 5315 Manett (6) Traweek, Toby G., 9009 Directors Row (7) Goodson. Jake B., 3005 Fondren Dr. (5) Trent, Trent & Trent, 1919 Ross Ave. (1) Grant, Alexander & Company, 2100 Fidelity Union Tuggle, W. Clayton, 2626 W. Mockingbird Lane (35) Tower (1) Vogel, Philip & Co., Hartford Bldg. (1) Greenblatt, Harold, 915 Commerce St. (2) Wagner, Ruth M., 822 Fidelity Union Life Bldg. (1) Greer, Albert L., 1920 Adolphus Tower (1) Walker and Burton, 1401 Dallas Federal Savings Bldg. Griffin, Jack F., 1505 Elm St. (1) (1) Haley, James E., 1022 Fidelity Union Tower (1) Waller, John B., 920 Dallas Athletic Club Bldg. (1) Hammet, Newton T., 517 Cotton Exchange Bldg. (1) Ward, Joe H., Jr., 8635 Gladwood Lane (31) Harrell. James B., 4655 N. Central Expressway (5) Warner, Jay E., 534 Aqua Dr. (18) Harrison, Payne & Co., 4922 Greenville Ave. (6) Wesson, Hale & Co., 261 Meadows Bldg. (6) Haskins & Sells, Mercantile Bank Bldg. (1) White, Kenneth B. & Company, 4911 Greenville Ave. Hasse, John W., 6300 N. Central Expressway (6) (6) Hasty and Egan, Gulf States Bldg. (1) White, Robert E., 4016 Maple Ave. (19) Helfand, Albert A. & Co., 1208 Mercantile Securi­ Williams, James P., Jr., 12A Highland Park Village ties Bldg. (1) (5) Hitt, Daniel W„ Fidelity Union Tower (1) Winters, R. Kenneth, 1520 National Bankers Life Hodges, James E., Dallas Athletic Club Bldg. (1) Bldg. (1) Holloway & Childs, 1008 Fidelity Union Life Bldg. Woodruff, Horace H., 5640 Northmoor Dr. (30) Horwath & Horwath, 211 N. Ervay Bldg. (1) Wymond, William S., Jr., 1201 Mercantile Bank Jones, Bobby M., 1906 Tower Petroleum Bldg. (1) Bldg. (1) Jordan, Fred A., Jr. & Jake W. Scherer, 3616 Howell Young, Arthur & Company, 1000 Republic National (4) Bank Bldg. (1) Kaiser, Paul A., 1016 Mercantile Bank Bldg. (1) Zeleskey, Washburn and Peterson, 6131 Luther Lane Kernaghan & Harvey, 2112 Vaughn Bldg. (1) (25) Kerr, Warren R., 1208 Mercantile Secunties Bldg. (1) Ziegler, Weiner & Gill, 909 Gibraltar Life Bldg. (1) Kolbye, William B., 1840 Mercantile Dallas Bldg. Kreatschman, T. J., 2624 Shelby St. (19) Del Rio LaFrance, Walker, Jackley & Saville, 1215 Main St. (2) Cook, W. E., 114 W. Martin St. Lafrentz, F. W. & Co., 310 Dallas Federal Savings Bldg. (1) Denison LaGrone, John W., 5523 Dyer St. (6) Bailey, Robert E., 301 W. Woodward St. Lawhon, Dewey L., 121 Wynnewood Professional Burks, Isaac N., 830 W. Crawford Bldg. (24) DeArmond, George L., 209 Citizens National Bank Lax, Edwin, 1203 Fidelity Union Life Bldg. (1) Bldg. Lewis, Jack, 1308 Simons Bldg. (1) Lingren, Dale C., 1529-511 N. Akard St. (1) Denton Lybrand, Ross Bros. & Montgomery, First National Bank Bldg. (2) Batcha, Joseph P., 1007 University Dr., W. Matli, Mary Anne, 7035 Carpenter Freeway Johnson, Lee E., 516 N. Locust May, G. R., 4308 N. Central Expressway (6) McCarthy, Arthur, 1537 Fidelity Union Life Bldg. (1) Dimmitt McConnell, W. Kenneth, 315 N. Market (2) Cummings and Schaeffer, Box 951 McCullough, D. J., 262 Exchange Park Mall (35) Mehrten, Frank W., 6446 Aberdeen Ave. (30) Dumas Meinke, Hammet & Company, 3603 Lemmon Ave. (19) Middleton & Bums, 1326 Mercantile Bank Bldg. (1) Keeney, Rudolph M., 209 E. 7th Miller, Edwin L., 801 Wilson Bldg. (1) Mimier, John J. & Co., Vaughn Bldg. (1) Eagle Pass Mitchell, J. W., Jr., 5103 Maryland Ave. (16) Goodman, Joe, 429 Jefferson St. Mooberry, S. L. Co., 8427 Grave Creek Dr. Morley, Al S., 2630 Fidelity Union Tower (1) Eastland Mundell, Charles, 1221 Sylvan Ave. (8) Nelson, Isham P., 505 N. Ervay (1) Johnston, E. C., Exchange Bldg. Nelson & Nelson, 1318 First National Bank Bldg. (2) Nevelow, Maurice D., 625 Wilson Bldg. (1) Edinburg Oney & Co., 7035 Carpenter Freeway (7) Smith, Fankhauser, Voight & York, 311 S. Closner Parish and Murrell, 2032 Republic National Bank Bldg. (1) Edna Peat, Marwick, Mitchell & Co., 211 N. Ervay Bldg. (1) La Casse and Sandhop, 118½ N. Wells Peskind, Stanley M., 522 Corrigan Tower (1) Peters, Henry J., 2020 Adolphus Tower (1) El Campo Phillips, Dorothy G., 623 S. Barnett Haynes, Collis P., 316 E. Jackson Price Waterhouse & Co., Republic National Bank Bldg. (1) El Paso Pugh, Glynn A., 1810 Mercantile National Bank Bldg. Bixler, Carlton, Dickinson and Rister, 2707 Montana (1) Ramsey and Arnold, 3603 Lemmon Ave. (19) Buckner and Bymark, 1314 E. Yandell Ratner, Joe, 618 Wholesale Merchants Bldg. (2) Cooper, Carl E., 2 Chelmont State Bank Bldg. Reid, John B., Jr., 2626 W. Mockingbird (35) Courter & Knodell, 517 Caples Bldg. Renner, Perry T., 2215 Lanark St. Douglass, Douglas & Hughes, 513 El Paso National Riley, Melvin A., 2816 Fairmount (1) Bank Bldg. Rude & Kirby, 2626 W. Mockingbird Lane (35) Duncan, Frederick A., Jr., 1708 Montana Ave. 98 American Institute of Certified Public Accountants

TEXAS (Continued)

El Paso (Continued) Gainesville Feldt, Leon, 1900 N. Oregon Heaton, Wm. E., Jr., 510 E. Broadway St. Heard, Thomas W., Jr., El Paso National Bank Bldg. Hey, Carl S., Jr., 3314 Capella Dr. Galveston Joffe, Bernhard M. & Co., 1551 Montana Ave. Ansell, McKinney & Ness, 2208 Mechanic St. Kahn, JoShua N. & Co., 1551 Montana Ave. Hallauer, Herman D., 302 Cotton Exchange Bldg. Lauterbach & Borschow, 1010 Bassett Tower Herman, Frank W., 415 22nd St. Lipson, Cox and Company, 1717 N. Mesa Kelm, Russell W., P.O. Box 533 Main and Company, First National Bank Bldg. Mehan, R. I., U.S. National Bldg. Masquelette, Bruhl & Company, New El Paso National Stallworth, John L., 6307 Avenue L Bank Bldg. Walsh & Miller, 203 National Hotel Bldg. Mayhall, William F., 1018 Mills Bldg. Napier & Siegel, 1333 First National Bldg. Garland Pogson, Peloubet & Co., 718 Mills Bldg. Roth, Herbert, 2800 E. Yandell Dr. Nicholson, L. B., 610 W. Garland Ave. Thurston and Grider, 303 Bassett Tower Todar, Richard P., 8888 Dyer St. Georgetown McCook, I. J., Jr., 106 W. 8th Falfurrias Robert, Curtis D., 204 Hopper Bldg. Graham Matthews and Lassiter, McKinley Bldg. Floydada Grand Prairie Bolinger, Segars & Burk, 111 S. 5th St. Jones, John W., 909 Dalworth Kuykendall, Floyd G., 711 E. Main St. Fort Stockton Lee & Bryan, 110 E. Main St. Hinsey, Butz & Bumham, 706 W. Dickinson Blvd. Greenville Fort Worth Hill & Scott, P.O. Box 277 Sheram, Carlton Anthony, 1401 O’Neal Bassinger & Pickard, 4253 Stadium Dr. (15) Beheler, Sherman H., 1226 Fair Bldg. Bizzell, John P., Jr., 1318 First National Bank Bldg. Groves Boone, Ruth Estill, 3323 Cockrell (9) Gassiott, Slathern E., 6103 Hansen Capers and Brantley, 919 Summit Crosland, Robert E., 2901 Haltom Rd. (17) Hamlin Dahljn, Merlyn W., 3603 N. Main (6) Rodgers, James E., 136 S. Central Day, Benton and Frazier, 817 Taylor St. (2) Denke & Kilpatrick, 1104 Continental National Bank Bldg. (2) Harlingen Dickey, H. E., 3327 Winthrop Ave. (16) Garza, Jose J., P.O. Box 1967 Ernst & Ernst, Fort Worth National Bank Bldg. (2) Huffman & Hardin, 306 E. Jackson Ave. Fincher, F. G., 508 Sinclair Bldg. (2) Humphrey, Fred, 107 N. 3rd St. Frederick & Reeder, 1315 Continental National Bank Mothershead, Simpson, Hamilton, 113 E. Harrison St. Bldg. (2) Nott, Barton W., Jr., 610 E. Van Buren Garnett and Jones, 2204-06 Vaughn Blvd. (5) Scoggins, Robert M., 210 E. Harrison Haggard, Richard S., 3721 West Freeway (7) Smith, Seward G., 310 E. Van Buren St. Hall, Frederick W., 2703 8th Ave. (10) Stowe, Lewis G., 310 E. Van Buren Hartman, Frank J., 3313 Forest Park Blvd. (10) Topp, Lester E., Coronado Village Huff, James B. & Company, 703 Grapevine Hwy. (18) Watson, Woodrow W., 510 E. Harrison James, Guinn & Head, 1200 Trans-American Life Bldg. (2) Kelsay, Glenn H., 508 Sinclair Bldg. (2) Henderson Lapinski, Mrs. Irene Arnold, 1912 Continental Life Greer, James M., 508 Slaydon St. Bldg. (2) Hines, Stafford C., 200 Kangerga Bldg. LaRue, Lawrence, Wood & Kelley, W. T. Waggoner Bldg. (2) Leatherwood and Ward, Tarrant Savings Bldg. (2) Hereford Le Blanc, J. O., Jr.. 1505 Oil & Gas Bldg. (2) Brown, Graham and Glover, 132 E. 3rd St. Ligon, W. O. & Company, 910 Continental National Bank Bldg. (2) Hillsboro McGee, Ben L., 248 Ridglea State Bank Bldg. Moor, Fran A., 1401 Continental National Bank Bldg. Sessions, Gentry & Selby, 113 S. Waco St. Moseley, Joseph L., 2061 Grandview Dr. (12) Musgrave, C. F., 100 N. University Dr. (7) Houston Norris, Jerry and Company, 712 Sinclair Bldg. (2) Abramowitz & Zlotnik, 2020 Richmond Ave. (6) O’Brien & Hukill, 204 Danciger Bldg. (2) Allen, Fred W„ Jr., 701 C. & I. Life Bldg. (2) Palmros, Eric K., 1000 First National Bank Bldg., (2) Andersen, Arthur & Co., 1700 Bank of the Southwest Peat, Marwick, Mitchell & Co., 717 First National Bldg. (2) Bank Bldg. (2) Anderson, John A., 4001 Westheimer (27) Richker, Joseph A., 313 Medical Arts Bldg. Anderson, M. P., Jr., Sharpstown State Bank Bldg. Riddle, Lloyd P., 2701 8th Ave. (10) (36) Scott, Claude T., 3561 Westfield Ave. (15) Arendale, W. S., 4364 Graduate Circle (4) Sewell, Wm. A., Jr., 4105 Clayton Rd., W. (16) Bahme, Lee & Co., 905 American Investors Bldg. (2) Sheffield, Gordon G., 6000 Camp Bowie (16) Baker, Link, 3611 Stanford St. (6) Spears, Geo., 4116 E. Lancaster Barfield, M. H., 205 W. Obion Rd. (9) Sproles, Woodard. Laverty & Ray, 505 Fort Worth Barnes, David H., 604 Melrose Bldg. (2) National Bank Bldg. (2) Barnett, E. Virginia, 701 Chronicle Bldg. (2) Thrash, Robert L., 1308 Sinclair Bldg. (2) Barton, Homer P., 702 Chronicle Bldg. (2) Trotti, William A., 1308 Sinclair Bldg. (2) Bauer, Edgar L., 1232 Century Bldg. (2) Tyler, McKinney & Admire, Continental Life Bldg. Bender, Charles E., 8702 Vine Arbor (33) (2) Bethea, Henry C., 1305 First City National Bank Weaver and Tidwell, 1500 Sinclair Bldg. (2) Bldg. (2) Woodard. Laverty & McGee, 505 Fort Worth National Blair, Leslie H., 618 W. 19th (8) Bank Bldg. Blair, Thomas L., 5005 Caroline St. (4) Young, Arthur & Company, 1000 Continental National Bobbitt and Chambles. 3272 Westheimer (6) Bank Bldg. Boyd, Charles F., 1220 Polk (2) Boyd, W. Dale. 2472 Bolsover, No. 367 (5) Fredericksburg Brace, Jenny S., 4000 Westheimer (27) Branum, Gerald C., 816 Seven Eleven Main Bldg. (2) Balser & Davidson, P.O. Box 847 Brawner, Edward T., 4016 Mt. Vernon (6) Briscoe, W. M., 2581 N. MacGregor Dr. (4) Freeport Brochstein, Toomim & Company, 4412 Caroline (4) Kennedy, Shepherd and Walston, 260 Brazosport Sav­ Brown, Preston H., 5610 Royal Palms Dr., No. 41 ings Ctr. (21) Krauthamer, C. M., 708 N. Gulf Blvd. Bugh, E B., 2301 Morse St. (19) Firm List of Members 99

TEXAS (Continued)

Houston (Continued) Luckenbach, Byron W., 10401 W. Montgomery Rd. (18) Burgess, J. Herman, 4204 Oberlin St. (5) Lybrand, Ross Bros. & Montgomery, Americana Bldg. Burke, Martin L., P.O. Box 6573 (5) (2) Burton, Lucile V., 4000 Westheimer (27) Mabel, Edward R. & Company, 707 First City Na­ Butler, Miss Etta Jane, 307 Sul Ross (6) ' tional Bank Bldg. (2) Buttelmann, Warren A., 3401 S. Main St. (2) Main and Company, Tennessee Bldg. (2) Byess, George W., 1107 Bank of the Southwest Bldg. Mandell, Kenneth S., Jr., 421 Texas National Bank (2) Bldg. (2) Canter, Heloise Brown, 702 First City National Bank Manison, Jno. G., 711 Main Bldg. (2) Bldg. (2) Markham; T. M., 4029 Gulf St. (17) Carter & Huff, 4576 Griggs Rd. (21) Marrin, Neal R., 2315 Sunset Blvd. (5) Carter, W. Dawson, P.O. Box 66773 (6) Masquelette, Bruhl & Co., Houston Bank & Trust Bldg. Cheatham, Brady, Kendall & Co., 983 Houston Club (2) Bldg. (2) Mattison and Riquelmy, 1499 Houston Club Bldg. (2) Cloudt, Chester R., 1628 Bank of the Southwest Bldg. McClendon, Charles N., 533 Bankers Mortgage Bldg. (2) McGaughy, Howard E., P.O. Box 254 (1) Colquitt, William P., 1405 Niels Esperson Bldg. (2) McGee and McGee, 1127 Americana Bldg. (2) Conklin, Thomas H., 2800 Main (2) McGilvray, Arch B., Jr., 1003 Bank of the Southwest Coogan, Robert C., 3115 Allen Pkwy. (19) Bldg. (2) Cooke. Marian A., 2004 Woodhead (19) McGuckin, Charles E., 8210 Long Point Rd. (24) Cornish, James R., 405 Central National Bank Bldg. McGuire, Z. Turner & Co., 204 Fannin Bank Bldg. (2) (25) Cortner, Eugene, 7721 Park Pl. Blvd. (17) McHone, Robert W., Jr., 8119 Glen Vista (17) Coulter, J. P., 2310 Main St. (2) McKee, John A., 2314 Main (2) Courtade, Eugene B., 1405 S. Post Oak Rd. (27) McNutt, F. L., 4101 San Jacinto (4) Crout, Frank H., 3915 Essex (27) Mendel, Eddie H., Jr., 900 Central National Bank Davidson, Ross, Hammond and Fontenot, 3260 Sul Bldg. (2) Ross Ave. (6) Mermel, Irving, 318 Melrose Bldg. (2) Davis, Edwin I., 811 Dallas St. (2) Merrill, Sam A., 1973 W. Gray (19) Denton, Dudley W., 1517 Tennessee Bldg. (2) Milledge, Sinclair & Company, 711 C & I Life Bldg. Dossey, T. E., 401 Louisiana (2) (2) Douglass, W. E., 2017 W. Gray (19) Milliger, Phil D., 3317 Montrose Blvd. (6) Ellzey, Dora Bailey, P.O. Box 6822 (5) Mitcham, Howell, 6910 Fannin St. (25) Ernst & Ernst, 2600 Gulf Bldg. (2) Mohle, T. W. & Company, 736 Bank of Commerce Eulenfeld, Clarence H., 1515 W. Alabama (6) Bldg. (2) Farb, Miller & Beerman, Central National Bank Bldg. Mulcahy, Daniel J., 431 Bank of the Southwest Bldg. (2) (2) Finke, Phillipp W., 5314 Keystone (21) Neeley & Parks, 1120 W. 43rd St. (18) Fleet, G. H., 417 S. Coast Bldg. (2) Neuenschwander, G. W., 900 Central National Bank Franklin, Kenneth Paul, 2220 Yale St. (8) Bldg. (2) Frazer and Torbet, 2121 Tennessee Bldg. (2) Newbill, Clifford T., 2204 Fannin (2) Friedman, J. B. & Co., 365 San Jacinto Bldg. (2) Nicholson, Ralph L., P.O. Box 19374 (24) Gano, Howard H., 5518 Lincrest (27) Nipper, Oscar, 7654 Park Place Blvd. (17) Gardes, A. H. & Co., 565 San Jacinto Bldg. (2) Norsworthy, Geo. W., H101 San Jacinto (6) Garrett, Bond & Dewberry, 223 Fannin Bank Bldg. Oaks, Margaret, 106 Hermann Professional Bldg. (25) (25) O’Connor, Lawson & McGee, 649 San Jacinto Bldg. (2) Gillis, James H., 607 State National Bldg. (2) Owen, Lyman I., 2201 Bank of the Southwest Bldg. (2) Gillis, Stanley S., P.O. Box 7311 (8) Paul, Alfred C., 470 San Jacinto Bldg. (2) Graham, Harold E., 1112 Prudential Bldg. (25) Peat, Marwick, Mitchell & Co., 1330 Tennessee Bldg. Gray, Earle F., Jr., 5619 Fannin (4) (2) Green, Everett P., 1451 Texas Eastern Bldg. (2) Pfeiffer and Orr, 6423 S. Main St. (25) Greenfield, M. A. and Company, 1111 Continental Phillips, Sheffield, Hopson, Lewis & Luther, 1810 Bldg. (2) Bank of the Southwest Bldg. (2) Grover, Speights & Olson, 617 Melrose Bldg. (2) Pickett, Garland D., San Jacinto Bldg. (2) Hall, Eugene H., 2202 Wakefield (18) Pledger, John E., 1311 Waugh Dr. (19) Hall, Robert G., 1602 First City National Bank Bldg. Plodzik and Kenner, 1405 S. Post Oak Rd. (27) (2) Porter, A. Lynn, 801 W. 32nd (18) Haner, Thos. E., 4500 Montrose Blvd. (6) Post, Rex V., 703 M. & M. Bldg. (2) Harris, Kerr, Forster & Company, 1808 C & I Life Pressley, Morris E., 3410 Mercer St. (27) Bldg. (2) Price, John R., Jr., 6607 Westcott St. (7) Harrison and Gardiner, 4409 Montrose (6) Price Waterhouse & Co., 520 Esperson Bldgs. (2) Harvey, John Wm. & Co., 6723 Weslayan St. (5) Raaz, Otto Frederich Franz, 2255 Goldsmith Rd. (25) Haskins & Sells, 1302 Houston Club Bldg. (2) Rack, J. Melvin, 531 Bettes Bldg. (2) Haymes, A. Burke, 2201 Bank of Southwest Bldg. (2) Ramirez, Abraham, Jr., 105 Beverly Lane (101) Haynsworth, Stuart, 1400 Bank of the Southwest (2) Reader, Win. Whitney, 4101 San Jacinto (4) Heisler, James G., 3200 Audley (6) Reeves. Gus N., 4710 Greeley (6) Holmes, Richard J., 1513 W. Alabama Reeves, William L., Esperson Bldg. (2) Hubbard, James Doyle, Citizens State Bank Bldg. (2) Reynolds, Henry D., 418 Rusk Bldg. (2) Irvin, Fred N., 4417 Waycross Dr. (35) Roberson, Hurley C. & Co., Mellie Esperson Bldg. (2) James, L. Leon, Jr., 709 First City National Bank Rodgers, B. E., 9822 Bassoon Dr. (25) Bldg. (2) Rosmarin, Bernard & Company, 2204 Fannin St. (2) Jay and Stroud, 3401 Main Rountree, Emmett G., Jr., 10707 Willowgrove Dr. (35) Johnson, Charles W. & Company, San Jacinto Bldg. Rudnick, Jacob & Co., Bettes Bldg. (2) (2) Rumsey, A. H., 1710 South Coast Bldg. (2) Johnson, George W., 1220 Polk (2) Russell, Carla A., 1328 Medical Arts Bldg. (2) Johnson, Raymond O., 1108 Waugh Dr. (19) Saper, Edgar G., 3230 Mercer (27) Jones, James G., 2728 Weslayan (27) Sawyer, W. G., 1200 Lincoln Liberty Life Bldg. (2) Keating, Raymond B., 752 Bank of Commerce Bldg. Schulse and Hartwig, 4409 Montrose Blvd. (6) (2) Scully, Thomas F., Jr., 3400 Montrose Blvd. (6) Kendall, Ben G., 4605 Montrose Blvd. (6) Scurlock. S. W., Jr., 3011 San Jacinto St. (4) King, Henry C., Jr., 305 Central National Bank Bldg. Seidman & Seidman, 2528 Gulf Bldg. (2) (2) Sellers, Fred C., Essex Bldg. (27) King, Joe W., 6410 Waltway Dr. (8) Shaver, Leo N., Jr., P.O. Box 66062 (6) Knox, Ernest, 4209 Leeland (23) Shebay, Andrew G., 1114 Prudential Bldg. (25) Sheffield, Garrett & Carter, 707 First City National Kobb, Marks & Fradkin, 1061 San Jacinto Bldg. (2) Bank Bldg. (2) Krause, James A., 11329 Todd Rd. (24) Shumake, George C., 2728 Weslayan Rd. (27) Lafrentz, F. W. & Co., 1021 Bank of Southwest Bldg. Slay, T. B., Jr., 9306 Campbell Rd. (24) (2) Smith, Harold A., 2204 Fannin St. (2) Leavitt, Ernest E., 431 Texas National Bank Bldg. (2) Smitherman, J. P„ 611 M & M Bldg. (2) Leger, Thomas J., 412 First City National Bank Bldg. Spratling, Charles C., 816 Seven Eleven Main Bldg. (2) Stafford, Joseph L., 3810 Westheimer (27) Lewis, McGee & Moss, 1108 Waugh Dr. (19) Sterling, B. Frank, 1903 Portsmouth Ave. (6) Lewis, Oliver, Jr., 906 Oakley St. (6) Stovall, John M., Jr., Central National Bank Bldg. (2) Lighter & Lighter, P.O. Box 9365 (11) Streusand, Harold E., 7229 Staffordshire, No. 1 (25) Llewellyn, Sarah Ann, 1029 Preston Ave. (2) Sula, Leon Wayne, 1432 Esperson Bldg. (2) Loving, J. J., Jr., 643 San Jacinto Bldg. (2) Summerford, Wicker & Hunter, P.O. Box 25145 (5) Lowe, Bobby D., 4112 Dennis (4) Tatum, Bergin H., 1517 Tennessee Bldg. (2) Lowther, Seth A., 1517 Tennessee Bldg. (2) Taylor, Robert H., 434 Bank of Southwest Bldg. (2) 100 American Institute of Certified Public Accountants

TEXAS (Continued)

Houston (Continued) Liberty Thacker. Leslie, 1760 Harold St. (6) Arnold, Paul, P.O. Box 306 Theilig, Harold P., Bank of the Southwest Bldg., Root, J. D., 1819 Trinity Concourse 4 (2) Thompson, Clark W., Jr., 450 Bank of the South­ Longview west Bldg. (2) Bourdon, Richard H., 406A Mobberly Ave. Thomson, Shoemaker, & Co., 671 San Jacinto Bldg. Coke, Crawford C., 214 Longview National Bank Bldg. Touche, Ross, Bailey & Smart, 2000 Esperson Bldg. Green, McReynolds & Sherrell, 315 Bramlette Bldg. (2) Hewell, Bown, Stone and McQueen, 506 N. 2nd St. Trotter, T. B. Company, 402 Pierce Ave. (3) Murphy, Q. C., 207 Bramlette Bldg. Turner, Dorsey L., 3519 Penwood St. (23) Turner, J. Platt, Jr., 310 Knipp Rd. (24) Tumey, Robert G., 2102 Telephone Rd. (23) Lubbock Tuthill, Frederick W., 7634 Park Pl. (17) Abbe, Robert E., 4616 34th St. Voelkel, Simons & Mackey, 1200 Bissonnet (5) Allen, Raymond, 2206 14th St. Voelkel, Stanley H., 616 Melrose Bldg. (2) Armstrong, J. C., 1513 Texas Ave. Vogan and Montagne, 453 Texas National Bank Bldg. Behner, Vernon L., 5406 28th St. (2) Berry, Shelton P., 1409 Great Plains Bldg. Walborg, Lockett & Co., 405 First City National Bolinger, Segars & Burk, 1504 Main St. Bank Bldg. (2) Campbell and Robinson, 1011 14th St. Weatherby, J. Irl, 1931 W. Lamar (19) Carruth, Elwood P., 4140 34th St. Weaver, George E., 4010 Bluebonnet Cassel and Company, 1802 Ave. Q Weller, Lester B., State National Bldg. (2) Condray, William W., 510 Lubbock National Bldg. Wells, Ralph C., 2626 Westheimer Rd. (6) Cornell & Company, 1501-03 Great Plains Life Bldg. Westerfield, Jack P., 3011 San Jacinto (4) Dorman and Caraway, 2404 Ave. Q White, Donald E., 612-16 Bettes Bldg. (2) Douglas & Company, P.O. Box 48 White & Petrov, 1621 Tennessee Bldg. (2) Hallmark, Brasher and Hearn, 3440 Ave. H Wilcox, Jowyter Jones, 2004 Woodhead (19) Holmes & Hartman, 1904 Ave. M Wilson, Gene M., 1114 Prudential Bldg. (25) Jarnagin, Floyd T., 5101 48th Wilson, Ronald O., 919 Beaver Bend (18) Kelly, Wayne L., 1103 Great Plains Life Bldg. Winkelman, Davies and Johnson, 1517 Tennessee Bldg. Lawrence, R. L., 524 Lubbock National Bldg. (2) Merriman, Edwin E., Douglas & Co., 1624 15th St. Woodhouse, Edgar R., 3905 Kirby Dr. (6) Millsap, Boyd P., 2630 26th St. Wright, James Ryan, 4072 Westheimer (27) Pratas and Smith, 916 Lubbock National Bank Bldg. Young, Arthur & Company, 2109 Bank of Southwest Pryor, Curtis E., 212 Central American Life Bldg. Bldg. (2) Richter, A. L., 3812 34th St. Zender, Bernard C., 302 Central National Bank Bldg. Robert, Joe W., 1517 15th St. (2) Rushing, Ronald Lee, 2113 57th St. Taylor, Curtis L., 1612 17th St. Hurst Tyer, Carl L., 3702 33rd Wall, Roy, 4140 34th St. Patterson, Howard G., 300 Bedford Euless Rd. West, Milton E., 2329 50th St. Irving Williams, Ben E., 1708 Great Plains Life Bldg. Hughes, B. J., 128 E. 2nd St. Tole, Horace D., P.O. Box 116 Lufkin Axley & Rode, 1217 S. Timberland Jasper Snyder, J. L., 1500 S. 1st St. McGaughey & McBath, 254 N. Wheeler Spotten, J. L. Company, 302 Perry Bldg. Karnes City Marlin Jentsch, Ralph M., 201 E. Calvert Parrish, William M., 116 Bridge Kerrville Marshall Pressler, Hartman and Thompson, 320 Sidney Baker Woodruff, Carlile, Lawrence, Pound & Oakerson, 207½ St. W. Rusk Kilgore McAllen Brown, Bronstad & Habenicht, 209 Pioneer Bldg. Allen, Rea, P.O. Box 716 Hancock, John D., 203 J-S-Y Bldg. Anderson & Davis, 308 S. Main Walker, Jerry D., 310 Kilgore Hotel Bldg. Dean, Frank G., 825 Quince St. Hart, A. L. Audit Co., 421 S. Main Hayes, John E. Company, 600 E. Beaumont St. Killeen Johnson, Merl Gordon, 1818 N. 4th Lott, Raymond L., 109 E. Ave. B Payte, Peter G. & Company, 809 Quince Ave. Rude & Kirby, 313 E. Ave. C Reichert, Elmer E., Box 1928 Veale and Johnson, 1015 Walnut Ave. Kingsville Morrison & Womack, P.O. Box 1147 McKinney Ussery, Leon, 212 E. Virginia St. LaMarque Arrington, J. W., Bank of the Mainland Bldg. Mercedes Lauder & Kennedy, Hidalgo County Bank Bldg. Lamesa Wilton & Bizzell, 611 N. 2nd St. Mesquite Lampasas Pill, Robert, 111 W. College Toombs, Drexell L., Box 188 Midland La Porte Anderson and Johnson, P.O. Box 81 Breckenridge & Williams, 1801 W. Wall Hovey, Eugene, 117 S. 2nd St. Chapman, Kerr and Whitehead, 1501 W. Wall Conly, Peters & Green, 703 Midland National Bank Laredo Bldg. Dickinson, Chas. B., 411 Sames Moore Bldg. Grimland, John M., Jr., P.O. Box 1724 Dickinson, John Y., 204 M. M. Garcia Bldg. Hendrick, Max, Jr., 610 Oil & Gas Bldg. Flack, Walter R. and Company, 305 Laredo National Howell, Benton, 606 W. Illinois Bank Bldg. Innerarity, Lloyd E., 1703A N. Big Spring Kowalsky, Samuel, Joe Brand Bldg. Kubica, A. Frank, 404 W. Illinois Rossi, Arthur J., 309 Sames-Moore Bldg. McCleskey and Parker, 314 Gulf Bldg. Soto, Ruben, 106 Mayo Bldg. Murphree & McCart, 607 Midland National Bank Bldg. Levelland Newkirk, Whitley & Company, P.O. Box 1872 Hall, Louise, 908A College Ave. Peat, Marwick, Mitchell & Co., Midland National Harper, John C., 809 8th St. Bank Bldg. Firm List of Members 101

TEXAS (Continued)

Midland (Continued) Port Arthur Ponder, Grover C., Jr., 2000 W. Wall St. Bernhardt, Barras & Burrows, 306-07 Adams Bldg. (1) Schulze, Max George, 3205 Sinclair Campbell, J. Marvin, 411 5th St. Sproles, Woodard, Laverty and Ray, Box 151 Coulbourn & Felps, 506-09 Adams Bldg. (1) Tschirgi, F. L., 4822 Shadylane Mazur, Herman F., Austin Ave. Welch & Cassling, 202 V. & J. Tower Bldg. Neumann, Charles E., 1405 Procter St. Whitmire, Marshall O., 1404 W. Wall Ramsey, James H., 3980 Brinkman Dr. Port Lavaca Mineral Wells Hammons, Bob D., 303 S. Colorado Myers, Tom A., Professional Bldg., Box 87 Schmidt and Huitt, Martin Bldg. Quanah Stanley, Howard L., 305 Main St. Mission Smith, Fankhauser, Voigt & York, 205 E. 9th St. Raymondville Owens and Morgan, Box 715 Monahans Richardson Hoyer, Richard J., 104 E. 3rd Ginsburg, Robert N., 620 Greenleaf Jenkins, James R., 305 E. 4th St. Vaugh, S. D., 633 Dumont St. Rosenberg Muleshoe Curran, Thomas S., 3201 Ave. H Williams & Merriman, 207 W. Ave. B San Angelo Nacogdoches Armstrong, Wm. H., 410 Continental Bldg. Cherry, Eckert & Story, 302 Petroleum Bldg. Redfield, S. D. and Company, 304 Stone Fort National Harlow, L. C. & Son. 306 First Savings Bldg. Bank Bldg. Jones, Freeze, Hay and Company, 407 Central Nation­ al Bank Bldg. Navasota Moore, Charles K. and Escar O. Pace, 808 San Angelo National Bank Bldg. Patout, R. A., Jr., 120 Farquhar Whitsitt, Hall, McCoulskey & Bachman, 514 First Savings Bldg. New Braunfels San Antonio Bridges, Jim L. & Company, 193 W. San Antonio St. Aikman & Aikman, 405 South Texas Bldg. (5) Alford and Doebbler, 419 S. Main (4) Odessa Barcellona, Joseph, Jr., 1050 Ave. A (2) Banisky, Ocker & Anderson, 800 E. 7th St. Bartlett. James F., 429 Gunter Bldg. (5) Childers & Turner, 219 W. 4th St. Bell, James E., 2203 S. Hackberry St. (10) Cook, Phil B., Box 6155 Bielstein, Lahourcade & Lewis, 1400 Milam Bldg. (5) Criswell and Muns, 412 N. Lincoln Boehm, Emil A., 5170 Broadway (9) Evans, Aubrey Knowles, 414 ABC Bank Bldg. Bruhl and Company, 607 National Bank of Commerce Faris, Chapman & Marsh, 801 First National Bank Bldg. (5) Bldg. Burson, M. R., International Bldg. (5) Carneiro, Chumney & Co., 1820 Alamo National Bldg. Sproles, Woodard, Laverty & Ray, P.O. Box 2041 (5) Whisenand, Norman R., 300 N. Jackson Clift, Louis W., 612 N.B.C. Bldg. (5) Cundiff, Herman D., 2024 Alamo National Bldg. (5) Orange Cunningham, W. G., 808 National Bank of Com­ merce Bldg. (5) Ebanks & Owens, P.O. Box 672 Denton, Lloyd A., 304D Petroleum Ctr. (9) Donnell, George R. and Associates, 800 Navarro St. Overton (5) Smith, Ray B., Theatre Bldg. Ernst & Ernst, 2200 Tower Life Bldg. (5) Findling, Willard H., E115 Petroleum Ctr. (9) Palestine Flack, Walter R. and Company, 404 Kallison Bldg. (5) Fort & Clayton, A105 Petroleum Ctr. (9) Dial, David J., 700 N. Sycamore St. Funk, Cordes & Co., 3621 West Ave. (5) Harrell, Robert D., Coombs Bldg. Garza, Alfonso J., 802 Frost Bank Bldg. (5) George, Thrift & Cockrell, 2100 Tower Life Bldg. (5) Pampa Grant, Alexander & Company, 509 Milam Bldg. (5) Brown, Wayne E., 120 W. Kingsmill Guest, Joe F., 5916 San Pedro (12) Dosier, H. Price, 324 Rose Bldg. Hanke. William F., 319 Aztec Bldg. (5) Hall, S. Gene, P.O. Box 2095 Hill, Edward T., 1119 Haltown Dr. (13) Nenstiel & Doggett, 412 Combs-Worley Bldg. Holmes & Raquet, 1004 Milam Bldg. (5) Hoofard, Louis J., 1007 Milam Bldg. (5) Paris Hurt, Francis V., 4101 San Pedro Ave. Iverson, P. Myron, 6100 West Ave .(13) McClanahan and Company, Liberty Bank Bldg. Karpel, Leonard, 106 Warren St. King and Hahn, 6936 San Pedro Ave. (16) Pasadena King, William C., Tower Life Bldg. Lancaster & Lancaster, 410 Houston Bldg. (5) Killingsworth, I. D., 107 W. Southmore—215 Levy, Rene H., 224 3A Life Bldg. (5) Longenecker & Thomas, 216 Texas Cities Trust Bldg. Lewis & Montag, 2009 Tower Life Bldg. (5) Mosher, Laurance C., 109 N. Munger St. Lichtenstein and Rosow, Alamo National Bldg. (5) Spain, Glispin & Co., 825 E. Southmore Little, Fisher H., 8151 Broadway (9) White and Hollis, P.O. Box 1147 McAtee & Cruz, 600 Insurance Bldg. (5) McCarty, James T., 612 N.B.C. Bldg. (5) Pecos McDonald, John H., 5152 Broadway (9) Daugherty, William K., P.O. Box 1247 Nolan & Nolan, 519 Topeka Blvd. (10) Pattee, J. F., 107 E. 4th St. Padgett & Padgett, 424 Aztec Bldg. (5) Scott & Bradford, 420 S. Cypress St. Parr, Thurmond C., Jr., 1524 Tower Life Bldg. (5) Peat, Marwick, Mitchell & Co., 920 Alamo National Perryton Bldg. (5) Petersen & Percival, 917 N. McCullough (12) Haar and Mason, 14 S.E. 5th Ave. Pflughaupt, Fred E. and Company, 1222 Alamo Na­ tional Bldg. (5) Pharr - . Pope, Roy L. & Spillers Co., 330 Tower Life Bldg. (5) Strait, Eugene W., P.O. Box 32 Pozza, Dan V., 2109 San Pedro Ave. (12) Rodgers, Chorpening & Jungmann, 703 Alamo Na­ Plainview tional Bldg. (5) Adair, G. Wayne, 1710 W. 7th St. Seeman, Norman, 206 San Pedro McMillan, Denzil, 620 W. 7th St. Spector and Oster, 809 Milam Bldg. (5) Metzger, J. Robert, 617 Baltimore Stapper & Allen, 619 Milam Bldg. (5) Mimier, John J. & Co., Skaggs Bldg. Stolte, Hugo C., Jr., 304 Petroleum Commerce Bldg. 102 American Institute of Certified Public Accountants

TEXAS (Continued)

San Antonio (Continued) Cowan, R. Don, 432 Citizens First National Bank Bldg. Surber, John L., 1920 N.B.C. Bldg. (5) Fleming, Frank E., Tyler Bank & Trust Bldg. Tucker & Marfin, 525 National Bank of Commerce Frenkel, I. K., 715 Peoples Bank Bldg. Bldg. (5) Henry & Peters, 825 Citizens Bank Bldg. Tuttle, William E., 1007 Milam Bldg. (5) O’Toole, Joseph J.. 346 Tyler Bank Bldg. Walker, Lawrence R., Petroleum Ctr. (9) Squyres, Arthur & Co., 296 Fair Petroleum Bldg. Walthall, Paul T., 112 W. Ridgewood (12) Williams, George M., 816 Maverick Bldg. (5) Uvalde San Benito Dalrymple, Henry E., P.O. Box 332 Bacon, Robert L., P.O. Drawer 1273 Vernon Seguin Johnston, Garland F., P.O. Box 1331 Koennecke & Forshage, P.O. Box 848 Victoria Sherman Bumgardner, Morrison & Company, 112 S. Liberty St. Graff, E. Herschel, 2701 N. Azalea Brown, Albert W., P.O. Box 940 LaCasse and Sandhop, 206 S. Texas Savings Bldg. Hudgins, Tom M., M & P Bank Bldg. Roloff, Hnatek and Co., 203 Victoria Bank & Trust Bldg. Sinton Williams, Keller & Company, Victoria National Bank Harris, Morris Ray, P.O. Box 1295 Bldg. Snyder Waco Boling, Jack, 612 New Rd. Banisky, Ocker & Anderson, 2425 Ave. S Greenstein & Vickery. 1825 Austin Deffebach & Yorgesen, P.O. Drawer DD Nielsen, Robert H., P.O. Drawer 3200, Colonial Sta. Ressler, Parke E., 3201 Franklin Ave. Spearman Scott, Timmons & Co., 1226 Barnard Ave. Haar and Mason, P.O. Box 954 Talbert, Cameron M., Jr., 1001 Columbus Ave. Upleger, A. C. & Co., P.O. Box 723 Stafford Webb, Thomas C., 809 Medical Arts Bldg. Worrell, Millard G., Jr., 210 Ave. E Wilcox, Pattillo & Co., 903 Liberty Bldg. Sweetwater Weatherford Harris & Marsh, Doscher Bldg. George and Morgan, 119 N. Main St. Hill, W. B., Box 637 Weslaco Temple Lauder & Kennedy, Henson Bldg. Chirhart, Edward F., First National Bldg. Welch & Hales, Professional Bldg. Evans, A. Reginald, 505 First National Bldg. White, Albert, Henson Bldg. Vance, Charles R., P.O. Box 1 Wharton Terrell Holland, Arthur I., 222 W. Burleson Hinton, John F., American National Bank Bldg. Wichita Falls Texarkana Allred & Armstrong, 612 City National Bldg. Bell, Floyd, 303 W. Broad Allred, John B., 1714 Pearl St. Grier, J. Marshall, 211 Texarkana National Bank Bldg. Anthony, T. C., 531 First Wichita National Bank Bldg. Jay, Harry M. and Associates, 817 Texarkana National Crouch, Heard. 1013 Wesley Dr. Bank Bldg. Daves, Eldon W., 1000 City National Bldg. Freemon, Shapard and Story, 500 City National Bldg. Texas City Gant, R. Eugene, 529 First Wichita National Bank Bldg. Casey and Moreland, 621 8th Ave., N. Gay, Joe A., 1818 Dayton Ave. Pederson, Alton C., 311 6th St., N. Goolsby, Morris L., 2135 Ave. J Hall, James A., 1414 8th St. Tulia Houser, Homer, 820 First-Wichita National Bldg. Graham, Glover & Brown, 125 N. Maxwell Jarratt, Jenkins, Blancett & Toombs, 1130 First-Wichita Thomas & Watson, Tulia Herald Bldg. National Bank Bldg. Parfet, Clarence C., 320 First National Bldg. Smith, Nayland F., 820 City National Bldg. Tyler Stewart, Flynn W., 1100 Oil & Gas Bldg. Boney, W. C„ 630 Citizens First National Bank Stewart, Frank Duane, 424 Oil & Gas Bldg.

UTAH

American Fork Monticello Hunter and Sherwood, 90 S. Ctr. Fellmeth, R. J., 10 E. Center St. Bountiful Ogden Coombs, Dick E., 301 W. 1200 N. Alexander, Currin, Greer & Bennett, 2640 Washing­ ton Blvd. Brigham City Atwood, Johnson and Costley, 2339 Kiesel Ave. Christiansen, Dean J., 436 26th St. Clay, Hancey and Baugh, 511 Rocket Plaza Corkey and Corkey, 419 27th St. Lee, Theron B., P.O. Box 691 Patane, G. Laurence, 1006 First Security Bank Bldg. Peterson, Arthur D. (Dan), 2277 Adams Ave. Cedar City Stockdale, William R., 414-417 First Security Bank Pickering, Floyd D., 55 N. Main St. Bldg. Storey, Karl S., 1012 First Security Bldg. Tanner, Garrett, Boyce and Parkinson, 3350 Wash­ Logan ington Blvd. Clay, Hancey and Baugh, 203 Cache Valley Bank Wayment, Dee W., 2316 E. 5950 S., Box 359, Rte. 4 Bldg. Wiggins, Keith E., 502 Eccles Bldg. Moab Price Claus, E. J., P.O. Box 386 Reves, William F., First National Bank Bldg. Firm List of Members 103

UTAH (Continued)

Provo Goddard, Suniville & Griffin, 527 Phillips Petroleum Bldg. Dodge, Smith & Co., 285 N. 100 E. Haines, H. Claire, 35 F St. (3) Gardner & Hawkins, 290 N. University Ave. Hancey, Ross, 255 W. 13th, S. (15) Olsen, Gardner & Squire, 290 W. Center St. Hansen & Jacobsen, 438 S. Main (1) Peat, Marwick, Mitchell & Co., First Security Bank Haskins & Sells, 624 Kearns Bldg. Bldg. Haynie and Staker, 351 S. State St. (11) Hodgson, Marco G., 418 Phillips Petroleum Bldg. (1) Richfield Huefner, Fred, 224 Union Pacific Bldg. (1) Jackson, Maxwell & Company, 732 Judge Bldg. (11) Tasker, Walter J., 159 N. Main St. Kenner, Paul F., 53 S. 3rd, E. (11) Laver, Mellor & Rawlings. Judge Bldg. (11) Roosevelt Lybbert. Evert D., 3139 S. 2850, E. (9) Lybrand, Ross Bros. & Montgomery, Walker Bank Dodge, Smith & Co., Timothy Bldg. Bldg. (12) Moffett, Theron E., 455 E. 4th, S. St. George Mulliner, Donald W., First Security Bldg. (11) Bradshaw, Snow & Mathis, 29 E. 150 N. Nelson, Watts & Elwood, 1415 S. Main St. Newman, S. E. & Company, 1303 Continental Bank Bldg (1) Salt Lake City Nielson, Psarras, and Nilson, 610 Judge Bldg. (2) Beal, Andersen & Barton, 17 E. Oakland Ave. (15) Parkin, Darwin L., 2841 E. 3900, S. (17) Birrell, Zimmerman & Thomas, 605 Continental Bank Peat, Marwick, Mitchell & Co., 602-615 Deseret Bldg. Bldg. (1) (11) Branagan, Southwick & Co., 617 Newhouse Bldg. (11) Petrie, Malcolm C. Co., 1121 Newhouse Bldg. (1) Bunker & Bunker. 1055 E. 21st, S. (6) Pickett, Barnett & Company, 336 S. 3rd, E. (11) Burton, Edward L., III, 107 W. South Temple (1) Pinnock, Gadd & Company. 525 Newhouse Bldg. (11) Butcherite, Chas. O., 203 Phillips Petroleum Bldg. (1) Richmond and Jones, 345 S. State St. (11) Caldwell-Nielson Campbell & Co., 321 First Security Robison and Hill, 447 E. 1st, S. (1) Bldg. Shirley, R. E., 336 S. 3rd, E. (11) Chipman, Dean W., 523 Newhouse Bldg. Solomon, Raymond C., 467 E. 3rd, S. (11) Christiansen, T. J. & Co., 760 Beneficial Life Bldg. Stevens, Robert V. & Co., 350 S. 7th, E. (1) Sugar & Ulmer, 525 Atlas Bldg. Cope, William L., 1544 S. Redwood Rd. (4) Summerhays, Lorenzo B., 19 W. South Temple St. (1) Cowley, Joseph F., 531 S. State St. (11) Tanner, Garrett, Boyce and Parkinson, 336 S. 3rd, E. Davis, Bruce R., 419 Kearns Bldg. (1) (11) Dimond, Devearl W., 830 First Security Bldg. (11) Tenney, Western & Smith Co., 410 Continental Bank Doi, T. & T. Okuda, 175 Empire Bldg. (11) Bldg. (1) Dye, Smith & Company, 511 Boston Bldg. (11) Ernst & Ernst, 400 Deseret Bldg. Vernal Fjeldsted, M. Lane, 3575 S. 4000, W. (4) Dodge, Smith & Co., Bank of Vernal Bldg.

VERMONT

Barre Middlebury Smith, Batchelder, Smith, Rugg & Darling, 107 N. Rosenberg, Sol, Merchants Row Main St. Montpelier ■ Bellows Falls Briggs, Keyes & Company, 38 State St. Bliss, Lawlor & Company, 39 Sq. Prahl, Anthony J., 79 Main St. Norwich Brattleboro Peisch, Archibald M. & Company Bliss. Max D., Jr., R.F.D. 4 Smith, Batchelder, Smith, Rugg & Darling, Trumbull Boucher & Marrow, 2 Linden St. Lane; Mechanic St. Rutland Burlington Rosenberg, Sol, Gryphon Bldg. Briggs, Keyes & Company, 252 College St. Taylor, Wendell E., 28 Crescent St. Densmore, Seth A., 118 A College St. Goldberg, Barney Z., 132 Church St. Stowe Jurgs, P. F. & Company, 150 Cherry St. Thompson & Kelly, 200 Main St. Van Blarcom, John C. White River Junction Chester Kingsley, George H. and Company, Municipal Bldg Chamberlin, Barr & Company, Henry Office Bldg. Smith, Batchelder, Smith, Rugg & Darling

VIRGINIA

Abingdon Stanton, Minter and Bruner, 116 N. St. Asaph St. White, Oliver H., 122 S. Royal St. Potts, E. W., Jr., 114 Court St. Annandale Accomac Castner, Nelson L., 7263 Maple St. Leatherbury-Broache Arlington Alexandria Berard, Oscar G., 3219 Columbia Pike (4) Bryant, R. Bruce, Jr., 815 King St. Brown, Martin E., 2030 N. 16th St. (1) Harris, Robert Lloyd, 527 King St. Bush and Rodda, 505 Arlington Trust Bldg. (1) Higdon, Frank B., 815 King St. Dixon, Byron F., 2526 24th St. (7) Holmes, Bowden A., 101 N. Columbus St. Evans, Harold R., 2030 16th St., N. (1) 104 American Institute of Certified Public Accountants

VIRGINIA (Continued)

Arlington (Continued) Lynchburg Halquist, Roy H., 1515 Courthouse Rd. (10) Bosserman and Ould, 1001 Church St. Johnson, Arthur, 3219 Columbia Pike (4) Jones, B. M., Jr., 217 Lynch Bldg. Murray and Jonson, 2030 N. 16th St. (1) Leach, Calkins & Scott, 2312 Langhorne Rd. Neff, Paul F., 2040 Columbia Pike (4) Neher, C. Richard, Jr., Allied Arts Bldg. Nickson, Benjamin E., 2116 Wilson Blvd. Ryan, Maynard T., 1801 N. Moore St. (9) Manassas Simmonds, A. G., 1500 N. Courthouse Rd. (1) Southwell, Paul M , 5408 N. 20th St. (5) Baker, Rennolds, Thompson & Whitt, Piedmont Bldg. Sprigg, Roger B., 1515 N. Courthouse Rd. (1) Swart, John F., Jr 409 S. Glebe Rd. (4) Marion Swart, S. Sterling, Jr., 409 S. Glebe Rd. (4) Turner, Harry B. & Co., 1801 N. Moore St. (9) Walker, John G., Bank of Marion Bldg. Baileys Crossroads Martinsville Wilhelm, Harry, Jr., 903 Leesburg Pike Ford, William Z., 15 Cleveland Ave. Bristol McLean Burk, Dent K. Associates, Dominion National Bank Sawyer, James W., 104 Claymore Ct. Bldg. Merrifield Charlottesville Williams, Mervyn, Gallows Rd. Dalton & Drinkard, 1106 W. Main St. Dulaney & Robinson, 604 National Bank Bldg. Montross Dunnigan, Nash F., 2718 Brookmere Rd. Britton, Douglas C., P.O. Box 66 Hantzmon, Wiebel & Company, 206 Valley View Bldg. Kesler, Frank H., 1224 Harris St. Musselman, Robert M., 413 7th St., N.E. Newport News Salley, Walter B., 1148 Rose Hill Dr. Aaron, Leonard B., Wilbern Bldg. Tyng, John S., 707 National Bank Bldg. Burrus, Cootes and Burrus, 105 26th St. Churchill, John W., 112 28th St. Chesapeake Daniels, Turnbull & Freeman, 227 27th St. Easley, Harold T., 103 28th St. McPherson, Milton L., 1209 Poindexter St. (6) Hall, Thomas R. and Company, 9814 Jefferson Ave. Leach, Calkins & Scott, P.O. Box 14 Christianburg Tanner, Eggleston and Smith, 9296J Warwick Blvd. Simmons, Leamon E., P.O. Box 300 Norfolk Altschul, Lemuel, 745 Wainwright Bldg. Clarksville Anderson, Joseph V., 550 Law Bldg. Hereford, John D., Hwy. 49, N. Berger, Wilson & Slepin, 1422 Maritime Tower (10) Burrus, Cootes and Burrus, 805 Professional Arts Bldg. Covington Canoles, Leroy T., 200 W. 21st St. (17) Chamberlayne, Alva B., 243 W. York St. (10) Persinger, R. L. & Company, 149 N. Maple Ave. Cofer, Paul D., 526 Kresge Bldg. (10) Cohen, Hyman, 745 Wainwright Bldg. (10) Danville Cooper, C. Raymond, 409 Flatiron Bldg. (10) Craver, Green and Company, 314 National Bank of Harris, Harvey & Camp, 2321 Riverside Dr. Commerce Bldg. (10) Hatcher, Peyton R., 631 N. Main St. Edmondson, LedBetter & Ballard, 703 Bank of Com­ Manning, Perkinson & Floyd, 2020 Riverside Dr. merce Bldg. (10) Pullen, A. M. & Company, 711 Masonic Temple Bldg. Gabel, Albert A., 332 Law Bldg. (10) Goodman, Norman, Goldmeier & Ritter, 717 Citizens Falls Church Bank Bldg. (10) Higger, Daniel & Company, 248 W. Bute St. (10) Herl, John A., 903 W. Broad St. Hill, Frederick B. & Co., 710 Law Bldg. (10) Homes and Sutherland, 301 Park Ave. Hilton, Sheffield & Hilton, 230 W. Bute St. (10) Woodman, Edgar J., 506 E. Marshall St. Horwath & Horwath, Kresge Bldg. (10) Howell, Luther J., 708 Medical Arts Bldg. (10) Franklin Klavans, Daniel J., 745 Wainwright Bldg. (10) Peak, Daniel K., 300 N. Main St. Klingmeyer, W. A., 537 Law Bldg. (10) Lasky, Mortimer, 200 Equitable Bldg. (10) Matthews and Robinson, 900 Maritime Tower (10) Fredericksburg McCoy, Charles H., 426 Royster Bldg. (10) Baker, Rennolds, Thompson & Whitt, 913 Charles St. Old. William A., 106 W. Olney Rd. (10) Rawlings, A. Lee & Company, 543 Wainwright Bldg. Galax (10) Roberts, Harvey W., 1733 Columbia Ave. (9) Persinger, R. L. & Company, 115 E. Grayson St. Robinson, Charles A., 900 Maritime Tower (10) Scovel, Jackson, 100 Franklin Bldg. (10) Grundy Shepard, Elihu M., 217 Kresge Bldg. (10) Neeley, Robert Lee, Box II Swartz, Bresenoff, Yavner and Jacobs, 619 Western Union Bldg. (3) Hampton Thompson, Festus W., 519 Kresge Bldg. (10) Waller and Woodhouse, 627 Wainwright Bldg. (10) Davidson, James A., 26 Wine St. Tanner, Eggleston & Smith, Citizens National Bank Bldg. Norton. Thrower & Leonard, Hunnycutt Bldg. Harrisonburg Bosserman and Ould, 320 S. Main St. Petersburg Hoover, S. B. & Company, National Bank Bldg. Erny and Mason, 110 W. Tabb St. Hueston & Keeler, First National Bank Bldg. James, Harry N. & Co., Union Trust Bldg. Zedaker, Sam, 509 First National Bank Bldg. Portsmouth Leesburg Hill, Frederick B. & Co., 453 Court St. Bush and Rodda, Loudoun National Bank Bldg. Hoffler, N. Curtis, Jr., 407 King St. Stanton, Minter and Bruner. Loudoun National Bank Nash, Monroe, 601 Professional Bldg. Bldg. Schneider, Joel, 703 Professional Bldg. Lexington Pulaski Harer, Charles L., Rockbridge National Bank Bldg. Lemon, E. Ray, P.O. Box 1052 Shelton, J. R., 17 S. Main St. Miller and Miller, P.O. Box 727 Firm List of Members 105

VIRGINIA (Continued)

Radford Kennett & Kennett, 301 W. Campbell Ave. Overstreet, W. Bruce, Jr., 3387 Pasley Ave., S.W. Dail, William T., P.O. Box 829 Thacker, M. J., 211 Coulter Bldg. Richlands Rocky Mount Cook, Vernon L., P.O. Box 68 Kidd, Alton B., Box 288 Persinger, R. L. & Company, P.O. Box 518 Smithfield Richmond Tanner, Eggleston and Smith, 302 Main St. Amos, Julian E., 8901 Brawner Dr. (29) . Andrews, Burket and Company, 1001 E. Main St. (19) South Boston Atkins, Pennell & Co., Central National Bank Bldg. (19) Harris, Harvey & Camp, 526 Wilborn Ave. Baker, Rennolds, Thompson & Whitt, Insurance Bldg. Bennett, L. Guy, Richmond Federal Bldg. (19) Staunton Brydon, Robert, III, 2317 Westwood Ave. (30) Hueston & Keeler, 305 Industrial Loan Bldg. Carter, Hughes & Parker, 801 Life of Virginia Bldg. Yancey and Ritchie, 18 S. Market St. (3) Craft, Gambill & Co., 1904 Byrd Ave. (30) Suffolk Dalton & Drinkard, 4916 W. Marshall St. (30) Derieux & Watson, 613 Mutual Bldg. (19) Sheffer, Frank Edward, National Bank of Suffolk Bldg. Elkins, Holt & Bruner, 1201 State-Planters Bank Bldg. Simpson, Henry G., 226 Jones Bldg. (13) Ernst & Ernst, 530 E. Main St. (19) Tazewell Fairbank, Knapp & Warren, 711 Mutual Bldg. (19) Anderson, Ray, Jr., Peery & St. Clair Bldg. Finney, G. G., 114 S. Mall, Willow Lawn (30) Gary, Robert A., III, 2311 W. Main St. (20) Vienna Hamlin, Richard H., P.O. Box 8622 (26) Hardy, Lewis & Penzer, 3443 W. Cary St. (21) Jones, George H., Jr., Wright Bldg. Irvin, Julian R., 106 N. 8th St. (19) Lafrentz, F. W. & Co., American Bldg. (19) Virginia Beach Lane, Murray B., Jr., 403 E. Franklin St. (19) Leach, Calkins & Scott, 311 Mutual Bldg.(10) Brock and Hodges, 210 25th St. Levin and Rochkind, 2170 Broad-Grace Arcade Bldg. Day, Clarence & Son, 3007 Pacific Ave. (19) Hill, Frederick B. & Co., 2902 Arctic Ave. Maddrea, Fergusson & Woody, 205 Travelers Bldg. Spero, Sidney G. & Co., 119 N. Plaza Trail (19) McCarthy, Lawrence L., 3206 Monument Ave. (21) Warsaw Mitchell, Wiggins & Company, 1007 E. Main St. (13) Murray, Harry & Company, 18 N. 5th St. (19) Maddrea, Fergusson & Woody, Overton Bldg. Peat, Marwick, Mitchell & Co., 412 Insurance Bldg. (19) Waynesboro Pullen, A. M. & Company, 1105 State-Planters Bank Bosserman and Ould, 509 W. Main St. Bldg. (10) Brown, C. Conrad, Main St. Bldg. Riegel & Wilkins, 5500A Lakeside Ave. (28) Hoover, S. B. and Company, L.B.B. Bldg. Rison, J. Waddell & Company, 909 E. Main St. (19) Rock, Walter H., 715 W. Grace St. (20) Shands and Donahue, 203 Massey Bldg. (7) Williamsburg Smith, Percy M., Jr., 801 Mutual Bldg. (19) Flanary, Fred M. & Co., 110 Shore Dr. Stith, Mary V., 120 N. 2nd St. (19) Hall, Thomas R. and Company, 630 Prince George St. Talley, W. Harold, 204 N. Robinson St. Terry, Hastings & Armstrong, 405A E. Franklin St. Winchester (19) Wells & Scott, 1122 Mutual Bldg. (19) Alford, Harman & Co., P.O. Box 248 Wells, T. B., Mohr & Company, Travelers Bldg. (4) Barbour, Parrish & Company, 25 E. Boscawen St. Wolfe, William H., Jr., 1135 Mutual Bldg. (19) Leach, Calkins & Scott, 22 Rouss Ave. Yount, Hyde & Company, 33 E. Boscawen St. Roanoke Anderson & Reed, P.O. Box 504 Wise Andrews, Burket & Co., P.O. Box 474 Roberts, Joe H., Main St. Brown, C. A. and Company, 310 Boxley Bldg. Edwards, Fred P. Co., 805 Colonial Bank Bldg. Grant, Alexander & Company, 910 Colonial-American Wytheville National Bank Bldg. Cole and Armbrister, 206-210 Wythe County Nation­ Hamill & Hicks, 1360 Maple Ave., S.W. al Bank Bldg.

WASHINGTON

Aberdeen Droker, Wayne M., 1643 103rd, S.E. Aiken & Sanders, 109 N. Broadway Franklin, Douglas L., 10828 S.E. 18th St. Lockitch, Sid M., 236 Finch Bldg. Simonson, Charles H., 213 Ditty Bldg. Stickney, Preszler, and Larner, 527 Finch Bldg. Bellingham Anacortes Adamson, Lee J., 303 Bellingham National Bank Bldg. Larson & Riffe, 305 Bellingham National Bank Bldg. Etter, Bill G., 913 6th St. Lehn, Raymond A., 306 Medical Bldg. Williams & Nulle, 204 Burton Bldg. Lindell, Carroll E., 226 Kulshan Bldg. Wimbush, Percival A., 302 Bellingham National Bank Auburn Bldg. Hahn, Donald E., 117 A St., S.E. Young, Ralph W., 419 Bellingham National Bank Julson, Sam E., 227 Auburn Ave. Bldg. Bothell Bainbridge Island Norton, John B., 10029 Main St. Ulloa, Edward M., P.O. Box 331 Bremerton Bellevue Mickels, Darrel L., 515 4th St. Clark, Donald E., Pacific National Bank Bldg. Shank & Aardal, 226 2nd St. 106 American Institute of Certified Public Accountants

WASHINGTON (Continued)

Camas Othello Smith & Smith, 301 N.E. Birch Quinn and Calahan, 62 N. Venice Cashmere Pasco Morris, Lee & Co., Remley Bldg. Crain, James W., 1999 W. Lewis Frame, Whiting, Ridgway and Worley, 116 N. 5th Centralia Ave. Penley and Petropoulos, 107 W. Pine Giles, Merlin D., 117C S. 3rd Ave. Chehalis Port Angeles Larkin & Baker, 107 N. Oak St. Yergen and Meyer, 804 Market St. Robinson, Aiken and Co., 112 S. Lincoln Clarkston Poulsbo Miller, Robert B., 725 6th St. Brix, James A., Box 552 Colfax Kirkpatrick & Utgaard, E. 109 Wall Pullman Smeltz & Schoeff, 214 First National Bank Bldg. Davenport Lyle, Roger G., Box 775 Puyallup Dodd, Harvey, Jr., 915 N. Meridian Des Moines Query & Boyle, 1823 Linden Dr. Brandt, Ellery I., P.O. Box 947 Renton Dishman Nicholas, H. A., 327 Williams St. Nicholson & Delehanty, E. 8104 Sprague Ave. Thevik & Stanlick, 830 Riverside Dr., N.

Ellensburg Richland Boyd, Olofson & Company, 5th & Ruby Sts. Goldade, Paul G., 312 N. Pearl St. Niemi, Holland & Scott, 1357 George Washington Way Elma Seattle Alexander, Charles E., 3105 Eastlake Ave., E. (2) Aiken & Sanders, P.O. Bldg. Allen & Horowitz, 133 Queen Anne Ave., N. (9) Allman, Neil V., 16738 5th Ave., N.E. (55) Ephrata Andersen, Arthur & Co., 501 Norton Bldg. (4) Morris, Jones & Co., 224 1st St., N.W. Anderson, Robert L., 1021 Northern Life Tower (1) Andrews, C. A., Logan Bldg. (1) Argo, William A., 11037 Roosevelt Way, N.E. Everett Baumgartner and Hull, 133 Queen Anne Ave., N. (9) Hascal, Hornung and Sjoholm, 3019 Colby Ave. Benson & McLaughlin, 725 Minor Ave. (4) McLeod, Stave & Gilbertson, 621 Medical Dental Bldg. Bowen, Stanley G., 2112 Thorndyke Ave., W. (99) Peterson, Lorenz & Cole, Realty Bldg. Bullis, Gaylord L., 1411 4th Ave. Bldg. (1) Carter and Mezistrano, 324 15th Ave., E. (2) Federal Way Christensen, Frank E., Joseph Vance Bldg. (1) Christensen & Middleton, 245 S.W. 152nd (66) Martinson. Joseph M., New Mexico Bldg. Churchill, Norman E., 2800 N.W. 70th (7) Milholland, Carol, 31220 Pacific Hwy., S. Costello & Marshbank, 317 Lloyd Bldg. (1) Crowley, Robert H., 921 United Pacific Bldg. (4) Kennewick Darst, Delbert J., 853 White Henry Stuart Bldg. (1) Baker & Mayhan. 24 N. Auburn De Felice, Edward & Co., 1116 Norton Bldg. (4) Niemi, Holland & Scott, 17 N. Cascade Derrig, J. F., 710 Cherry Bldg. (4) Doucette, Marguerite, 307 Boylston Ave., E. (2) Kent Eiseman, Carl W., 520 Colman Bldg. (4) Ernst & Ernst, 918 Northern Life Tower (1) Shannon, Robert E., 604 W. Meeker Fisher & Wagner, 2030 9th Ave. (1) Forbes, John F. & Company, 1460 Dexter Horton Longview Bldg. (4) Knudtzon, Halvor & Associates, 1236 14th Ave. Ford & Wade, 618 White-Henry-Stuart Bldg. (1) Linhoff. William H., 1801 Hudson St. Friedman, Lobe & Block, 3000 1st Ave. (1) Stickney & Preszler, Park Plaza Frol & Peasley, 1315 Dexter Ave., N. (9) Gess, Jerrold P., 7923 Rainier Ave., S. (18) Grant, Alexander & Company. 908 Tower Bldg. (1) Lynnwood Halsey, John S., 804 Central Bldg. (4) Larrabee & Gerber, 6205 200th, S.W. Hansen, Arne S. & Company, 1321 Northern Life Tower (1) Montesano Harding, T. H. Cliff. 509 Ranke Bldg. (1) Haskins & Sells, 1411 4th Ave. (1) Aiken & Sanders, 136 S. 1st Hays, James P., 2331 Eastlake Ave., E. (2) Heino, O. Elmer, 4120 12th Ave., S. (8) Moses Lake Hill, David, 337 White Henry Stuart Bldg. (1) Morris, Jones & Co., 504 Division St. Holsinger, Glenn H„ 617 Lloyd Bldg. (1) Quinn & Calahan, 1008 Ivy St. Horwath & Horwath, Vance Bldg. (1) Jacobson, Fisher & Diers, 1313 Dexter Ave., N. (9) Mountlake Jacobson, Jentzsch, Severson & Jones, 620 Lloyd Bldg. (1) Hanratty, Ruth S., 23403 54th, W. Jensen & Morrow, 720 Lloyd Bldg. (1) Johnson, Ansell & Co., 925 Washington Bldg. (1) Johnson, Anthony, 2030 9th Ave. (1) Mt. Vernon Jonson and Baroh, 710 Cherry St. (4) Reehoorn, J. P., 210 Ricketts Bldg. Kelly & Payne, United Pacific Bldg. (4) Wallace, John S., 605 W. Division Kobayashi. Mathisen & Co., 2707 N.E. 125th St. (55) Williams & Nulle, 205 Moldstad Bldg. Lafrentz, F. W. & Co., 1321 Northern Life Tower (1) Lala, Stanley W., 120 6th Ave., N. (9) Okanogan Lawson & Lawson, 920 Securities Bldg. (1) Levy, John D., 5014 Roosevelt Way (5) Case, Donald Spencer, First National Bank Bldg. Liming, Jack E., Logan Bldg. (1) Lockitch, Percy A., 1024 Joshua Green Bldg. (1) Lybrand, Ross Bros. & Montgomery, 1330 Washing­ Olympia ton Bldg. (1) Mailhot, Lloyd H., Box 741 Maier, Lothar, 5048 California Ave., S.W. (16) Pearson, Vadman, Dimon and Briggs, Professional Martin, Justin & Co., 923 White-Henry-Stuart Bldg. Arts Bldg. (1) Stickney, C. L., 521 Security Bldg. Marx, William H., 1512 Norton Bldg. (4) Travis, Ralph M., 3215 Lome McKnight & Schreiber, 815 Joseph Vance Bldg. (1) Firm List of Members 107

WASHINGTON (Continued)

Seattle (Continued) Neel, Reilly & Kantjas, 220 E. Wellesley Ave. (22) McLennan, Colin & Company, 307 Seaboard Bldg. (1) Onstine, M. Warner, 2103 W. Riverside Ave. (11) Meals & Co., 1411 4th Ave. (1) Peterson, Lorenz & Cole, Fidelity Bldg. Mickalsen, Singer & Co., 333 Taylor Ave., N. (9) Phelps, Frederick M., 406 Hyde Bldg. (1) Miner, E. J. Company, 904 Arctic Bldg. (4) Randall, Emery, Campbell and Parker, 411 Peyton Molitor & Doremus, Olympic National Life Bldg. (4) Bldg. (1) Moore, W. Donald, 743 Washington Bldg. (1) Schoedel & Schoedel, 501 Washington Trust Bldg. (4) Moss, Adams & Co., 1000 Logan Bldg. (1) Skog, Hazel J., 3118 E. 15th Ave. (33) Mounsey, R. C. & Co., 707 Securities Bldg. Warner & Peretti, E. 10808 Sprague Ave. (63) Nelson, George O., White-Henry-Stuart Bldg. (1) Watters, Duane H., 712 Hutton Bldg. (4) Newton and Wall, 1134 Washington Bldg. (1) Weyen, Ernest F., 413 W. 4th Ave. (4) Noble, Theron A., 710 Cherry St. (4) White, Lloyd A., 725-26 Paulsen Bldg. (1) O’Brien, John L. & Company, 912 Joseph Vance Bldg. (1) Peat, Marwick, Mitchell & Co., 957 Stuart Bldg. (1) Sunnyside Pembrooke, Gillespie & Co., 1327 Washington Bldg. Boyd, Olofson & Co., 536 E. Edison (1) Frame, Whiting, Ridgway & Worley, 518 S. 7th St. Peterson, Lorenz & Cole, 120 6th Ave., N. (9) Peterson & Sullivan, 722 Securities Bldg. (1) Porter, Barton F., 1808 Northern Life Tower (1) Tacoma Price Waterhouse & Co., 1212 Northern Life Tower (1) Bennett, J. L. & Co., 1502 Puget Sound Bank Bldg. Pritchard and Lofquist, 606 Norton Bldg. (4) (2) Ptacek, R. H., 9632 16th St., S.W. (66) Benton, Lee A., Puget Sound Bank Bldg. (2) Ramsey, Robert L., 422 Smith Tower (4) Busch & Webb, Puget Sound Bank Bldg. (2) Reimers, Marguerite, 418 E. Loretta Pl. 216 (2) Clearman, Fred L., 2111 Center St. (2) Schlimgen, W. J., 3904 39th Ave., S.W. (16) Conger, Tex, 3515 N. Mullen (7) Scott, James D., 6323 21st Ave., N.E. (15) Dwyer & Meredith, 1508 Puget Sound Bank Bldg. (2) Shannon, Robert E., 2737 4th Ave., S. (4) Huntsman, William F., 909 Washington Bldg. (2) Shepherd, Raymond C., 1116 Norton Bldg. (2) Johnson, Paulson & Stolz, 1112 S. Cushman (5) Simpson, Walter G., 5717 20th Ave., N.W. (7) Knight, Vale & Gregory, 1206 Washington Bldg. (1) Snekvik, Marie, 241 Securities Bldg. (1) Moss, Adams & Co., 805 Rust Bldg. (2) Stockton & Williams, 710 Cherry St. (4) Sharp, Robert E., 4802 S. Tacoma Way (9) Stokes & Company, 120 Belmont Ave., E. (2) Smith, Margaret F., 5920 100th St., S.W. (99) Talbott, A. F., 412 Smith Tower (4) Stevens, P. F., 3014 N. 15th St. (6) Thomaier, Boyd S., P.O. Box 4036 (99) Taylor, William W., 713 Commerce St. (2) Touche, Ross, Bailey & Smart, 610 Washington Bldg. Thorstenson, John G., 812 W. R. Rust Bldg. (1) (1) Von Harten, Trenholme & Co., 1411 4th Ave. (1) Wade, George A., 618 White-Henry-Stuart Bldg. (1) Toppenish Watanabe & Ishii, 318 6th Ave., S. Dolsen and Criddle, 17 S. Alder Weber, George, 1117 2nd Avenue Bldg. (1) Weiand, LeRoy H., 7409 Greenwood Ave., N. (3) Whiting, David R., 4110 Stone Way, N. (3) Vancouver Whittle & Whittle, 910 Norton Bldg. (4) Hall, Larry, 1403 C St. Wickman & Ronning, 4010 Stoneway, N. (3) Kadow, Kenneth B., 2004 Main St. Wiley, John, 5129 N.E. 41st St. (5) Mickelwait and Brown, 1105 Broadway Wing & Tremper, 743 Washington Bldg. (1) Peterson, Vernon F., 7702 N.E. 5th Ave. Wolf, Henry E., 716 Joseph Vance Bldg. (1) Smith & Smith, 1415 C St. Young, Arthur & Company, 1515 Washington Bldg. (1) Zener, Carlos R. & Co., 1819 8th Ave. (1) Walla Walla Shelton Hereford & Hansen, 206 Jones Bldg. Jacobson, Jentzsch, Severson & Jones, 502-10 Baker McGuire, Melvin O., Box 359 Bldg. Niemi, Holland & Scott, 415 Baker Bldg. Spokane Arick and Peuck, 725-26 Paulsen Bldg. (1) Batty & Forsgren, 106 W. Mission Ave. (1) Wenatchee Bell, Avery and Olson, W. 1005 9th Ave. (10) Cole, Bowen & Co., N. 1613 Division St. (21) Cornell, Charles A., 321 Savings & Loan Bldg. Cooper, R. Maurice, W. 704 1st Ave. (4) Franklin, C. W. & Co., P.O. Box 1480 Ernst & Ernst, 713 Spokane and Eastern Bldg. (1) Marler, Chester L., 321 Savings & Loan Bldg. Fruci, Roger & Associates, N. 218 Bernard St. (1) Morris, Lee & Co., 102 Exchange Bldg. Harney & Rose, 307 Sherwood Bldg. (1) Niemela, L. W., 321 Savings & Loan Bldg. Hayden, Lester C., 11305 E. Sprague Ave. (63) Hintz, Philip K., 307 Sherwood Bldg. (1) Ireland, R. M., Peyton Bldg. (1) Yakima Kitzke & Hearron, 1522 Washington (17) Boyd, Olofson & Company, 102 S. Naches Ave. Le Master & Daniels, 212 Symons Bldg. (4) Cadigan, John F., 207 Larson Andrews Bldg. McFarland & Alton, 305 Spokane & Eastern Bldg. (1) Day & Ludwig, 303 W. Chestnut St. McIntosh, George P., 506 Great Western Bldg. (1) Dolsen & Criddle, 223 Miller Bldg. McKenna, Thomas F., 421 Symons Bldg. (4) Frame, Whiting, Ridgway & Worley, 118 E. Yakima Morris, Lee & Co., 1429 Old National Bldg. (1) Ave. Morse, Laurence D., 1001 Old National Bank Bldg. Shrader, James B., 1104 W. Yakima Ave.

WEST VIRGINIA

Beckley Buckhannon Mason, H. Wayne & Company, 303 Raleigh County Hopkins, Richard C., 105 Upshur Bldg. Bank Bldg. Simpkins & Smith, P.O. Box 1028 Charleston Vaughan, James F., Jr., Raleigh County Bank Bldg. Beatty, J. Earl, Union Bldg. (1) Ellis and Ellis, 901 Nelson Bldg. (1) Bluefield Ernst & Ernst, 408 Embleton Bldg. (1) Edwards, Fred P. Company, 703 Commerce St. Fitzhugh, Erwin, McKee & Hickman, 500 Kanawha Jennings, J. L., 420 Law & Commerce Bldg. Banking & Trust Bldg. (1) Jones, B. Franklin, 3140 Cumberland Rd. Herman, Arnett & Goldberg, 1033 Quarrier Bldg. (1) Young, Arthur & Company, 1805 Jefferspn St. Howell and Paterno, Kanawha Valley Bldg. (24) 108 American Institute of Certified Public Accountants

WEST VIRGINIA (Continued)

Charleston ( Continued ) Nitro Jayne, David A. & Co., 408 Knight Bldg. Trainer, Gordon R., 1215 Park Ave. Krisher, Donald P., Peoples Bldg. (1) McDermott, Charles F., Box 1205 Oak Hill Rollins, Cleavenger and Rollins, P.O. Box 169 (21) Wood, E. B., Jr., 108 Main St. Rosenthal, Joseph, 911 Security Bldg. (1) Schwartz, Mendel, 207 Union Bldg. (1) Tuckwiller, J. R., Jr., 713 Atlas Bldg. Parkersburg Williams, Chester O., 1033 Quarrier Bldg. Johnston, Ben C., Jr., 209½ 4th St. Williams, M. J., 1033 Quarrier Bldg. Powell, Geo. R., 504 Union Trust Bldg. Witschey, Harman & White, 308 Knight Bldg. (21) Starling, Gramlich and Hackett, 1133 Market St. Witschey, Harman & White, Commercial Bank Bldg. Clarksburg Cottrill, James C., Ritz Theatre Bldg. Romney Julian, John D., 656 Mulberry Ave. Shanholtzer, Lorain W., P.O. Box 501 Meredith, William R., Goff Bldg. Toothman, C. Eugene, Box 629 St. Albans Elkins Cross, Ben, 954 Zerkle St. Hall, Calvin N., Jr., P.O. Box 169 McLaughlin, George, 102 2nd St. Fairmont South Charleston Ware and Hough, 516 First National Bank Bldg. Martin, Elvin F., 411 D St. (3) Huntington Weirton Bagby, Diamond & Tracy, 500 First Huntington Na­ Dumbaugh, William C., 3302 Main St. tional Bank Bldg. Stanley, Robert Phelps, 3238 Main St. Baughan & Sutherland, 1122 First Huntington Na­ tional Bank Bldg. (1) Welch Brown, Frederick E., Box 1677 Jennings, Ivan F., 203 First National Bank Bldg. Fuller, Douglas T., 227 First Huntington National Bank Bldg. Wheeling Hayflich & Steinberg, 215 9th St. (1) Holman and Taylor, P.O. Box 2327 Chamberlin and Company, Hawley Bldg. Lewis, James E., 201 19th St. Franklin, Marvin, Ogden Bldg. McMullen & McMullen, 536 18th St., E. (3) Gessner, Milton, Laconia Bldg. Goldberg, David S., 312 Laconia Bldg. Somerville & Company, 215 9th St. (14) Hutzell, H. S., 512 Laconia Bldg. Thornburg, Leland W., P.O. Box 843 (12) Kelly, McCartan & Co., Central Union Bldg. Toothman, Robert A., 1101 12th Ave. (1) Price Waterhouse & Co., 713 Riley Law Bldg. Snodgrass, S. R. & Company, 1300 Market St. Keyser Thierolf, Foose & Griffin, 500 Board of Trade Bldg. Hart, H. C., Jr., 126 East St. Wiseman, John & Co., 1219 Chapline St. Morgantown Williamson Kirsch, M. F., 176 Fayette St. Alexander & Noe, 62 E. 3rd Ave. Pappas, Jordan C., Fayette St. Blackbum, William F., Jr., Mountaineer Hotel Bldg. Tanner and Tanner, 514 Monongahela Bldg. Lockwood, M. W„ Box 2076

WISCONSIN

Antigo Cudahy Braun, Frederic W., Vassau Bldg. Schumacher and Gerlach, 4706 S. Packard Ave. Appleton Eau Claire Becher, Okada & Co., 303 W. College Ave. Bertelson, C. A. & Company, 110½ E. Grand Ave. Dettman, E. A. & Company, Zuelke Bldg. Irwin Company, 1207 S. Hastings Way Landreman, Richard U., 214 N. Superior St. Mabie, Rollin and Co., 136 Graham Ave. Lockwood, C. L., 1724 S. Connell St. Pitterle, Alphons, 405 S. Farwell St. Schenck, Willard J., 1120 Irving Zuelke Bldg. Schumaker, Haass, Derscheid and Co., 309 E. Wash­ Fond du Lac ington St. Bostwick & Klinzing, 20 Forest Ave. Ziven, Bernard P., 1607 Carver Lane Hagedorn, C. R., 20 Forest Ave. Michler, Arthur W., 104 S. Main St. Baraboo Pitzner, Robert J., 295 N. Main St. Hoppe. John A., Baraboo National Bank Bldg. Timler, Lawrence Pete, 20 Forest Ave. Beaver Dam Green Bay Parent, Gaile M. & Associates, 219 W. 3rd St. Bums, John A., 616 S. Broadway Campbell. William E., 119 Columbus Bldg. Beloit Canning, Baptie & Keenan, 414 E. Walnut Siepert, H. G. & Company, 401 Park Ave. Evans and Race, 225 Stuart St. Jonet & Fountain, 205 E. Walnut St. Kalcik, George J. & Co., 24-26 Nicolet Bldg. Black River Falls Knox, Eugene J., Box 1081, Sta. A Christensen, W. R. & Company, 133 Main St. Nelson, Robert E., Columbus Bldg. Robishaw. John I., 130 E. Walnut St. Brookfield Smith, Ellingson, Schuldes Co., P.O. Box 1032 Wernecke, Harold W., 1840 N. 166th St. Vandermuss, Sheldon B., 518 Doty St. Cedarburg Greendale Eberhardt, Henry M., 311 S. Hilbert St. Sorensen & Wenzlaff, 5619 Badger Ct. Chippewa Falls Hayward Anderson, Malcolm E., 129 W. Central St. Hanson & Hanson, 107 E. 2nd St. Firm List of Members 109

WISCONSIN (Continued)

Janesville Georges, Alexander, 531 W. Wisconsin Ave. (3) Goodman, David, 8220 W. Lisbon Ave. (22) McGladrey, Hansen, Dunn & Company, 1 S. Main St. Grant, Alexander & Company, 312 E. Wisconsin Ave. McNally, James E. & Co., 2400 Woodruff Blvd. (2) Guentner, Harry F., 411 E. Mason St. (2) Kenosha Hafner, Adolf, 1012 N. 3rd St. (3) Drew & Houston, 625 57th St. Hammel, Kohlmetz & Engelhardt, 9217 W. Center St. Gundlach, Herman C., 815 57th St. (10) Seymour, Gordon A., 618 56th St. Harris, Robert A., 2500 N. 108th St. (13) Haskins & Sells, 740 N. Plankinton Ave. (3) La Crosse Henkel, Pattison and Company, 759 N. Milwaukee St. (2) Buchanan, Rollin E. & Company, 324 Exchange Bldg. Hoye, Lawrence G., 740 N. Plankinton Ave. (3) Gibson, Wilson A.. 318 Main St. Huber, Edward J., 9205 W. Center St. (10) Grant. Alexander & Company, 509 Batavian Bank Bldg. Jackson, William A., 250 W. Suburban Ct. (17) Hawkins, Ash, Baptie & Company, 206 First National Jennik, Edward F. & Company, 2266 N. Prospect Ave. Bank Bldg. (2) Jeske, Arthur F., 6211 W. Burdick Ave. Ladysmith Kanouse, J. W., 759 N. Milwaukee St. (2) Karan, Roth & Co., 710 N. Plankinton Ave. (3) Otto, Albert L., 111 W. 2nd St. Koch, Richard A. & Co., 4455 W. Bradley Rd. (23) Kolb and Lauwasser, 152 W. Wisconsin Ave. (3) Lake Geneva Komisar, Komisar & Co., 135 W. Wells St. (2) Counihan, Robert E., 401 Broad St. Koshakow, Norman A., 4277 N. Teutonia Ave. (9) Kressin, Robert E., 9205 W. Center St. (10) Madison Leece, William W., 110 E. Wisconsin Ave. (2) Lerand, Harvey, 759 N. Milwaukee St. (2) Baillies and Newman, 1 S. Pinckney St. (3) Levine, Burton H., 536 W. Wisconsin Ave. (3) Gill, Donald E. & Company, 1210 Ann St. (1) Madnek, Hyman N., 229 E. Wisconsin Ave. (2) Gunkel, Theodore F., 110 E. Main St. (3) McDonald, Sprague and Company, 740 N. Plankinton Houghton, Taplick & Co., 707 Insurance Bldg. (3) Ave. (3) Jacobson, Daniel L„ 110 E. Main St. (3) Moeckler, Howard L., 623 N. 2nd St. (3) Kiesling & Gilbertson, 16 N. Carroll (3) Newald, Morton D., 135 W. Wells St. (3) Mattox, Ronald and Associates, 800 Gay Bldg. (3) Nichol, Deane M., 7332 W. State St. (13) Okey, Camcross & Sweitzer, 110 E. Main St. Ostach, William and Co., 135 W. Wells St. (3) Reuschlein & Stortroen, 222 S. Hamilton St. (3) Price Waterhouse & Co., 2050 Marine Plaza (2) Sackett, Russell W., 4313 Critchell Terr. (11) Reilly, Penner & Benton, 110 E. Wisconsin Ave. (2) Smith & Gesteland, 1 S. Pinckney St. (3) Ritz, Holman & Co., 710.N. Plankinton (3) Stavrum, Thomas J., 311 Eugenia Ave. (5) Roblee, Joseph M. & Co., 710 N. Plankinton Ave. (3) Strickland, John M., 222 S. Hamilton St. Ruppert, Frank P., 3112 N. 80th St. (22) Swanson and Schoeneberg, 109 E. Johnson St. (3) Sapiro, Howard B. and Co., 1212 W. Wisconsin Ave. Sweet, Henry C., 110 E. Main St. (3) (3) Wegner, Robert E. & Associates, 111 S. Fairchild Sattell, Milton & Co., 710 N. Plankinton Ave. (3) St. (3) Scribner, Cohen, Siegel & Co., 1840 N. Farwell Ave. Wenzlaff, Russell S„ 5718 Elder Pl. (5) (2) Sievers, Albert J., 836 N. 12th St. (3) Manitowoc Smaltz. Edward E., 607 Mayfair-Hwy. 100 at North Kollath, Charles E., 815A S. 8th St. (13) Kugler, Harold A., 817 Chicago St. Sommerfield, Eugene D., 5058 N. 67th St. (18) Schmalz & Stephani, 926 S. 8th St. Staples, Frederick & Co., 735 N. Water St. (2) Worthington, T. C„ 1036 S. 8th St. Stein and Schnoll, 4900 W. Fond du Lac Ave. (16) Taves, Wesley F., 1915 W. Vliet St. (5) Marinette Taylor, Elvera W., 2679 N. Teutonia Ave. (6) Theuerkauf, Roy W., 3806 W. Douglas Ave. (9) Rettke, Arthur R., 1916 Hall Ave. Tillman & Kennedy, 125 E. Wells St. (2) Schrank, Robert G., 1818½ Hall Ave. Topper & Pivar, 2218 N. 3rd St. (12) Touche, Ross, Bailey & Smart, 111 E. Wisconsin Ave. Marshfield (2) Hill, Alfred V. & Company, 349 S. Central Ave. Trytten, Gilbert Norman, 711 N. 16th St. (3) Klinner, Robert W. & Associates, 348 S. Central Ave Vandenberg, Harold L., 2700 N. 71st St. (10) Moen, Donald P., 900 Drake Ave. Vanderjagt, E. L. & Company, 836 N. 12th St. Weiner. Lewis, Fell & Co., 4353 W. Fond du Lac Ave (16) Menomonee Falls Wettstein, Richard M., 3319 W. Villard Ave. (9) Ruby, Garwin A., N88-W16551 Main St. Young, Arthur & Company, Marine Plaza Bldg. (2) Zellmer, Donald A., 6110 W. National Ave. (14) Mequon Zerbel & Hoffman, 6001 W. Capitol Dr. (16) Zetley, Palay & Blumenthal, 710 N. Plankinton Ave. Mulligan and Bagemihl, 11560 N. Riverland Rd., 35W (3) Ziegert, Smaler & Modrow, 2626 W. Custer Ave. (9) Merrill Koenig, Mark & Company, 120 S. Mill St. Monroe Kramer, Robert F., 1027 E. Main St. Meythaler & Caton, Goetz Bldg. Milwaukee Neenah Andersen, Arthur & Co., 795 N. Van Buren St. (2) Gieseler, Haven & Garlock, 219 W. Cecil St. Aronson, Jerome W., 4117 N. Green Bay Ave. (9) Berzowski, Mitchell M., 5233 N. Milwaukee River Pkwy. (9) Oshkosh Carroll, Thomas F., 735 N. Water St. (2) Gieseler, Haven & Carlock, 404 N. Main St. Cherry, Gladstone and Co., 5856 N. Port Washington Kimball, Lamb, Rieckman & Company, 612 First Na­ Rd. (17) Chortek, S. K. & Co., 152 W. Wisconsin Ave. (3) tional Bank Bldg. Christensen, W. R. & Company, 2266 N. Prospect Ave. Stauffer, Robert E., 925 Oregon St. Cohen, Robert D., 710 N. Plankinton Ave. (3) Cohn, David, 2040 W. Wisconsin Ave. (3) Parkersburg Connolly, Bernard I., 740 N. Plankinton Ave. (3) Tavenner, George W., 404 Juliana St. Coppersmith & Tobin, 3508 W. Fond du Lac Ave. (6) Dietze, Carl E., 2560 N. 32nd St. (10) Park Falls Ernst & Ernst, 1211 First Wisconsin National Bank Bldg. (2) Otto, Albert L. Fischer, Meier, Clancy & George, 3245 N. 124th St. (22) Platteville Fonteine, McCurdy & Company, 225 E. Michigan St. Meythaler & Caton, 24 E. Main St. (2) Forman A. W., 720 N. Jefferson St. (2) Frank, Eugene B., 135 W. Wells St. (3) Racine Frazer and Torbet, 324 E. Wisconsin Ave. (2) Birkholz, Arthur L., 212 5th St. Gengler, Hilmer J., 710 N. Plankinton Ave. (3) Botsford, Witt & Co., 201 6th St. 110 American Institute of Certified Public Accountants

WISCONSIN (Continued)

Racine (Continued) Viroqua Burow, Wilmer E., 1418 Carlisle Ave. Hawkins, Ash, Baptie & Company, 114 W. Court St. Csepella, John P., 1630 Douglas Ave. Hulbert, David, 1632 Douglas Ave. Waterloo Johnston, Robert E., 1115 N. Main St. Maier, Gordon J. & Company, 610 Main St. Virchow, Krause & Company, 144 W. Madison St. Mastous, Gust S., 513 6th St. Myer, Raymond P. & Co., 610 Wisconsin Ave. Watertown Van Natta, L. W. & Company, 201 6th St. Virchow, Krause & Co., 300½ Main St. Reedsburg Stevens, Kenneth S., 164 Main St. Waukesha Lubnow, Arthur H., 722 Clinton St. Ripon Schley, Norman E., 204 Wisconsin Ave. Root, Ralph R., Ripon State Bank Bldg. Wausau Sheboygan Koenig, Mark & Company, 318 Scott St. Graef, Lester J. & Company, 607 N. 8th St. Krause, William F., 502 3rd St. Hensel, Wm. F., 1426 School Ave. Wipfli, Ullrich & Company, 808 First American State Jung, Wesley W. & Co., 701 N. 8th St. Bank Bldg. Stevens Point Wauwatosa Timm, Elmer F., 405½ Main St. Murphy, V. C., 8229 Richmond Ct. (13) Volz, Howard C., 2403 N. 112th St. (13) Sun Prairie West Allis Virchow, Krause & Company, 109 N. Bristol St. Fink, Howard J., 7113 W. Greenfield Ave. (14) Puetzer, Herbert C., 8603 W. Greenfield Ave. (14) Superior Seibert & Krueger, 7231 W. Greenfield Ave. (14) Johnson, Earl & Company, 1104 Tower Ave. Olsen, Leslie, 1225 Tower Ave. Weyauwega Tomah Stroschein, A. A., 118 E. Main St. Christensen, W. R. & Company, 902 Superior Ave. Wisconsin Rapids Bartlett, Clayton O., 343 W. Grand Ave. Verona Becker, Harold A., 18-19 Mead-Witter Bldg. Blumenfeld, Franklin D., M-V Town Line Rd., Rte. 1 Wolosek, Eugene F., P.O. Box 801

WYOMING

Casper Lovell Chapin, McNamara & Macy, First National Bank & Jolley, J. H., 149 Main St. Tower Bldg. Johnson, Earl R., 407 Wyoming National Bldg. Raab, Roush & Gaymon, 505 Consolidated Royalty Newcastle Bldg. Meyer and Sylte, 122 W. Wentworth Sanchez, Martin L., 208 Consolidated Royalty Bldg. Sims, Frederick, Consolidated Royalty Bldg. Tangney, Charles L., 504 Petroleum Bldg. Powell Vering, Edward H., P.O. Box 1107 Lewis, Glenn R., 255 E. 2nd St. Cheyenne Rawlins Coolidge, C. B., 202-06 Hynds Bldg. Rand, Harold L., First National Bank Bldg. Freeman & Sherman, 400 Bell Bldg. Reynders, Eugene R., Osborne Bldg. Raab, Roush & Gaymon, 1912 Capitol Ave. Cody Rock Springs Bailey, Kenneth S., Shoshone First National Bank Giovanini, J. E., 455 Broadway Bldg. Likes, Stevens, Young & Henderson, 220 B St. Greybull-Lovell , Sheridan Shelledy, William R., 428 Greybull Ave. Byrtus, John L., Columbus Bldg. Cox & Ebzery, 40 N. Gould St. Jackson Croff, John P., 140 E. Loucks St. Hawkins, Michael G., P.O. Box 8 Macalister, J. Gordon, Lowe Bldg. Laramie Worland Jeffryes, E. R. & W. R. Jeffryes, 212 Garfield Chapman, Raymond C., 104 S. 7th Knoll, J. Elliott, 409B S. 4th St. Cooper, Alford W., P.O. Box 579

UNITED STATES TERRITORIES

GUAM

Agana Dellinger, Arthur J. and Associates, P.O. Box 1453 Firm List of Members 111

COMMONWEALTH OF PUERTO RICO Caguas Ernst & Ernst, P.O. Box 4614 Faria, Juan A., P.O. Box 3423 Alvarado, Manuel, P.O. Box 1143 Martin, Antonio, P.O. Box 1139 Canetti, Carlos A., P.O. Box 941 MunoZ y Garcia-Moreno, 615 Padin Bldg. Morales, Crispulo F., 63 Betances St. Peat, Marwick, Mitchell & Co., 901 Banco Popular Pacheco, Rafael, 55 Jimenez Sicardo Bldg. Pol, Toro & Co., 701 Chase Manhattan Bank Bldg. Hato Key Price Waterhouse & Co., 818 Ponce de Leon Ave., Arzeno, Fernando Ortiz, 625 Ponce de Leon Ave. Santurce Gorbea, José P„ 422 Padre Berrios St. Ramirez, Pedro R., P.O. Box 4936 Haydon, Thomas J., Salvador Brau No. 368 Rosas-Hernandez, B., 156 Fortaleza St. Paraliticci, Carlos M., P.O. Box 490 Ortiz, Rafael Sanchez, P.O. Box 1668 (7) Soler-Roure, Bernardo, P.O. Box 4912 Ponce Tejedor, Humberto, P.O. Box 646 Turner, A. O. Bryan, Box 2213 (10) Rodriguez, Domingo J., 412 González Bldg. Villariny, Juan C., 511 San Martin Bldg. Rio Piedras de Angel, Angel, Jr., 1000 Munoz Rivera Ave. Santurce Boneta, Orlando Quinones, 65 Infantería, Esq. Calle Albin & Albin, 1605 Ponce de Leon Ave. Andes Correa, David, Condominio San Martin Rosa-Rodriguez, Ernesto, P.O. Box 472 Fuentes-Adorno, Manuel, 1259 Ponce de Leon Ave. Gil, Juan A., New York Department Stores Bldg. San Juan Montoyo & Mufioz Veloso, 1519 Ponce de Leon Ave. Andersen, Arthur & Co., 1600 Ponce de Leon Ave. Otero, Diaz Cruz & Co., P.O. Box 9961 Arabia & Ramirez, P.O. Box 464 Pardo, Norman A., 2262 Borinquen Ave. Cintron & Almodovar, 1510 Ponce de Leon Ave. Purcell, Belaval, Lomba & Co., 1600 Ponce de Leon Deloitte, Plender, Haskins & Sells, P.O. Box 3632 Ave. (17) Villariny, Juan C., 1605 Ponce de Leon Ave.

VIRGIN ISLANDS

Christiansted-St. Croix St. Thomas Cissel, Norman R., 53 King St., Christiansted Burke, Thomas G. & Company, 19 Norre Gade, Box 1104 Christensen, Hein, Grand Hotel, Charlotte Amalie