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1964

Accounting Firms & Practitioners, 1964 List

American Institute of Certified Public Accountants (AICPA)

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Recommended Citation American Institute of Certified Public Accountants (AICPA), "Accounting Firms & Practitioners, 1964 List" (1964). Guides, Handbooks and Manuals. 937. https://egrove.olemiss.edu/aicpa_guides/937

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Accounting Firms & Practitioners

AMERICAN INSTITUTE OF CPAs 1964 List Accounting Firms & Practitioners

AMERICAN INSTITUTE OF CPAs Copyright 1964 by the American Institute of Certified Public Accountants, Inc. 666 Fifth Ave., New York, N. Y. 10019 FOREWORD

The publication of this geographical list of accounting firms and individual 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 mem­ bers or associates, are listed. Only the firm name and address in each city is included. The number following the address is the postal zone or zip 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 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 1965.

A FEW FACTS ABOUT CERTIFIED PUBLIC ACCOUNTANTS

As its name implies, the American Institute of Certified Public Accountants admits only CPAs to membership. First licensed in 1896 in New York, CPAs are members of a fast-growing profession which has nearly tripled in two decades (to an estimated 85,000). It is expected that the present number will be doubled by 1975.

Competence In order to become a CPA, one must satisfy education and ex­ perience requirements, specified by state law, and pass a difficult two- and-a-half-day written examination. The examination is prepared by the American Institute and is uniform in all states, territories and the District of Columbia. Currently, almost 95 per cent of successful CPA candidates are college graduates.

Ethics CPAs are subject to discipline under state laws or rules promul­ gated by state boards of accountancy. In addition, the individual prac­ titioners and firms listed in this directory are also subject to the American Institute’s Code of Professional Ethics. The Code contains twenty-one rules. Those of special interest to credit grantors and others who rely upon the profession are summarized as follows: Independence. A member shall not express an opinion on the financial statements of an enterprise unless he is in fact independent. All relationships with a client should be assessed with this in mind. No member is considered independent if he has any financial in­ terest in, or is an officer, director, or key employee of, such an enter­ prise. Technical Standards. In expressing an opinion on financial state­ ments, a member must make all disclosures necessary to make the state­ ments not misleading, and must conform with generally accepted ac­ counting principles and auditing standards. (Accounting principles and auditing standards are described in bulletins of the Institute which are available. Among other things, ob­ servation of inventories and confirmation of receivables are usually re­ quired when an opinion is given.) The Institute’s Accounting Principles Board is the profession’s leading authority on what constitute’s “generally accepted accounting principles.” The Board considers studies published by the Institute’s professional research staff and then make pronouncements as to the accounting treatment which should be applied. At its October 1964 meeting the governing Council resolved that members should see to it that departures from the Board’s pronounce­ ments are disclosed either in the auditor’s report or in footnotes to the financial statements. Wherever practicable the financial effect also should be reported. This will be effective for fiscal periods beginning after December 31, 1965. Reporting Standards. A member shall not permit his name to be associated with financial statements unless he either (a) expresses an opinion or (b) disclaims an opinion and explains why (for example, because the scope of his examination has been limited by the client). He may express a qualified opinion, so long as his exceptions are not so material as to negative the opinion as a whole. (For example, if inventory and receivables are material in relation to total assets, and he has not examined them, he may not express a qualified opinion, but must disclaim an opinion and explain why.) Advertising and Solicitation are not permitted. Confidential Relationship. A member shall not disclose confiden­ tial information without the permission of the client. Copies of a booklet containing the Institute’s Code of Professional Ethics, as well as opinions of its committee on professional ethics, are available on request.

Enforcement Complaints alleging violation of the Code of Professional Ethics are accepted by the Institute from any source. Names of complainants may be held in confidence. If, after investigation, the Committee on Professional Ethics believes a violation has occurred, the respondent is summoned before the Trial Board, which may acquit, admonish, sus­ pend or expel him. State societies have similar disciplinary machinery. State boards of accountancy may suspend or revoke CPA certi­ ficates for violation of provisions in state accountancy laws.

Practice Review Board This Board will review questionable reports by CPAs received any source on a confidential basis, and will point out departures from standards to the CPA concerned. Names of persons submitting ques­ tionable reports will not be disclosed.. The Institute welcomes inquiries on any aspect of ethical conduct, and will fully respect confidences when requested.

The American Institute The American Institute was organized in 1887—nine years before the first CPA law was passed—as the American Association of Public Accountants. It now has more than 51,000 members. At present, fifty-four AICPA boards and committees are studying various aspects of the profession. In addition to preparing the CPA examination and maintaining its Code of Professional Ethics, the American Institute performs such serv­ ices as: providing professional development courses to keep practicing CPAs abreast of new accounting developments, aiding government agencies on accounting matters, and assisting members with technical problems. It also publishes America’s leading accounting periodical—The Jour­ nal of Accountancy—and Management Services, a new bi-monthly maga­ zine. The Journal has a circulation of more than 105,000 accountants, business managers, government officials and educators. The Institute’s headquarters—at 666 Fifth Avenue, New York—has one of the largest and most comprehensive libraries on accounting in the world. In addition to the Institute, most CPAs belong to a state society. While not formally affiliated with the Institute, the state societies work closely with the national body.

GEOGRAPHICAL LIST OF FIRMS AND INDIVIDUAL PRACTITIONERS

ALABAMA

Alexander City Young, Arthur & Company, 6 Office Park Circle Reese and Harder, 508 Cherokee Rd. (35010) (35223) Young, Garber & Company, 1309 Bank for Savings Bldg. (35203) Andalusia Rabren & Rabren, 204-208 Timmerman Bldg. (36420) Brewton McDowell, James E., 222 Belleville Ave. Anniston Andrews, William F., Jr., Radio Bldg. (36202) Cullman Brooke, Morgan & Co., 118 E. 13th St. (36201) Mackle, Eldredge & McIntosh, St. John Bldg. (35055)

Athens Decatur Christopher, T. C., 205 Gilbert (35611) Acker, C. C., P.O. Box 1604 Franklin, Robb and Turner, 525 Wilson St. Atmore Holle, Frank C., 717½ Bank St. Smither, Bell & Stephenson, 906 Wilson St. N.E. Waller, Hal K., Jr., 101 S. Pensacola Ave. (36502) Winkler, M. M. & Associates, 239 Johnston St. Bay Minette Dothan Harris, Talmadge E., P.O. Box 93 (36507) McClintock, Richmond C., 308 W. Adams (36302) Jones, Laurens W., P.O. Box 588 McDaniel & Company, 103 N. Oates St. Skeen Accounting Company, P.O. Box 199 Bessemer Stutts, Edward C„ 205 W. Washington St. Keyes, Jack, 720 N. 18th St. Enterprise Birmingham Cain, D. E., Jr., 404 Glover Ave. Allen, Bradley and Lancaster, 505 Bank for Savings Bldg. (35203) Eufaula Andersen, Arthur & Co., 1429 Brown-Marx Bldg. Boyette, Richard A., E. Barbour St. (35203) Hartzog, G. C., E. Broad St. Blankenship & Blankenship, 1229 Brown-Marx Bldg. McRae, John C., 125 S. Orange St. (36027) (35203) Boohaker, Joseph A. & Co., 706 S. 24th St. (35205) Fairfield Borland, William Howard and Son, 911 Comer Bldg. Browning, Ted, 3026 13th Ave. S. (35205) Marshall, William L., Jr., 6517 Cherokee Dr. (35064) Burks, Robert E., 609 First National Bldg. (35203) Christian, William J., 1820 City Federal Bldg. (35203) Florence Dent and Company, 504 Brown-Marx Bldg. (35203) Huff and Compton, 516 E. Mobile St. (35631) Ellis, Richrad A., 1704 11th Ave. S. Jones, Henry J. & Co., 107 E. Tennessee St. Ernst & Ernst, 1300 First National Bldg. (35203) Lynch, A. McKelly, 112 S. Pine St. Evans, John E., 707-708 Farley Bldg. (35203) McCutcheon, Thomas W., First Federal Bldg. Franklin, Turner & Williams, 720 Bank for Savings Nicely, Byron V., Municipal Bldg. Bldg. (3) Webb, Roy, Jr., 412 S. Court St. Gafford and Webb, 6 Office Park Circle (23) Whitmon and Rutledge, 213 First Federal Bldg. Goolsby & Walkley, 248 Brown-Marx Bldg. (35203) Harwell, Albert L., 701 S. 37th St. (22) Haskins & Sells, 4 Office Park Circle (35223) Foley Herlong, John A., 2919 Linden Ave. (35209) Hawkins, Ernest B., P.O. Box 267 Herzberg, H., Jr., 1510 First National Bldg. (35203) Parker and White, 220 Laurel Ave. James, Lee W., 952 Brown-Marx Bldg. (35203) Johnson, Fred, 350-51 Brown-Marx Bldg. (35203) Gadsden Johnston & Raburn, 1200 S. 20th St. (35205) Burnett & Payne, 123 N. 7th St. (35901) Jones, Robert B., 322 Brown-Marx Bldg. Harwood, Ferd C., 628 Broad St. (35901) Kassouf, Louis Paul, 2208 8th Ave. S. (35233) King, Oliver & Co., 1050 Forrest Ave. (35902) Kirkland, Smith and Taylor, Brown-Marx Bldg. Klein, Louis S., 228 S. 6th St. (35901) (35203) Morgan, Charles A., 823 Forrest St. Lapidus & Hughes, 1033 Bank for Savings Bldg. Shannon & Hall, First National Bank Bldg. Lauderdale, Thomas V., Brown-Marx Bldg. (35203) Lehmann, Ullman and Barclay, 511 S. 20th St. (35233) Lepp, Louis B., 1025 S. 11th Pl. (35201) Geneva Lukasik, Leo F., 1409 Brown-Marx Bldg. (35203) Strickland, M. L. and Company, 100 S. Live Oak St. Lybrand, Ross Bros. & Montgomery, First National Bldg. (35203) Guntersville Mackle, Eldredge & McIntosh, Bank for Saving Bldg. McCarty, Dudley, Hopton-Jones, Sims & Freeman, Hyatt, C. Wade, Jr., 203-05 First National Bank Bldg. First National Bldg. (35203) Moses, Chas. H. & Son, 742 Brown-Marx Bldg. (35203) Huntsville Murphy, Duval & Lamar, 3212 6th Ave. S. (35222) Nichols, F. W. & Company, 1309 Bank for Savings Clendenon, L. C., North 4 Traylor Island Bldg. (35203) Ernst & Ernst, 2511 S. Memorial Pkwy. Peat, Marwick, Mitchell & Co., 4 Office Park Circle Johnston & Raburn, 123 Greene St. (35223) McCarty, Dudley, Hopton-Jones, Sims & Freeman, Plotka, J. E. and Company, 1425 S. 21st St. (35205) 204 Governors Dr. S.W. Poythress, N. H. & Sons, 1525 2121 Bldg. (35203) Melvin, Beam and Company, 401 Lowell Dr. Sawyer, Dennis K., 1118 Bank for Savings Bldg. Reid, Self & Self, 910 Adams St. S.E. Till & Eddleman, 715 Bank for Savings Bldg. Smith, B. R., 1701 Stonehurst Dr. S.E. (35801) Waldrop & Mills, 500 Farley Bldg. Taylor, Snyder & Company, 2021 Clinton Ave. W. Weinberg, Ward & Beam, 2705 Fourth Ave. S. (35205) White, S. Harold, 2118 14th Ave. S. (35205) Jasper Whiteside and Mercer, 535 Brown-Marx Bldg. Brotherton, Frank A., Box 347 1 2 American Institute of Certified Public Accountants

ALABAMA (Continued)

Mobile Troy, Robert E., Jr., 906 Bell Bldg. (36104) Childree, Gunn & Boggan, P.O. Box 983 Williamson, Charles G., 902 First National Bank Bldg. Cooper, Winkler and Paper, 510 First National Annex Wilson, Barfield and Company, 456 S. Court St. Bldg. (36602) (36104) Cunningham and Greer, 1157 Spring Hill Ave. Dill, Norman T. & Co., Waterman Bldg. (36601) Opelika Duffee, Julian, Jr., P.O. Box 421 (36601) Cauley, Woodham Wendell, Opelika National Bank Ernst & Ernst, 803 Milner Bldg. Bldg. Gay, John C., P.O. Box 372 Godwin & Godwin, 216 St. Michael St. Ozark Hall, Joe, 156 Tuttle Ave. (36604) Walker, Sidney H., S. Union Ave. Harold, Ralph A. & Co., 6th Fl., Waterman Bldg. Hart, Kermit T., 602 First National Bank Bldg. (36602) Phenix City Hofheins and Trice, 504 First National Bank Annex Gresham, J. W., Box 62 Holliman, Lawrence & Clements, 2482 Government Blvd. (36606) Prattville Kerlin and Hair, P.O. Box 197 (36601) Kirkland & Stewart, Cooper Bldg. Lambert, Allen J., 622 Holcombe Ave. Mayton, James, P.O. Box 316 (36601) McCrary, Mrs. Sylvia R., 267 Houston St. Prichard McKenzie and Hudson, 214 St. Michael St. (36601) Wood, Morris B., P.O. Box 10671 (36610) Miller, Max E., 415 Annex First National Bank Bldg. Morrison & Smith, 905 Milner Bldg. (36601) Scottsboro Partridge, Thad, 311 Mohawk St. Gant and Warr, 611 E. Laurel St. Pritchard, J. R. & Co., P.O. Box 1444 Schutte & Williams, Waterman Bldg. (36601) Singleton, Robert F., 1916 Dauphin Isle Pkwy. (36605) Selma Van Slyke and Redd, 452 Government St. Furniss, Carter & Vaughan, 113 Church St. Wallace, Frank E., 8 St. Joseph St. (36601) Stack & Calame, 706 Broad St. (36702) Wiik, Reimer & Sweet, Annex First National Bank Wilson, Barfield and Company, City National Bank Bldg. (36602) Bldg. Sylacauga Montgomery Gafford & Webb, Taylor Bldg. Aldridge, Borden and Jones, 312 Catoma St. (36101) Andrews and Johnson, Frank Leu Bldg. Barron, Bishop N., 325 Bell Bldg. (36104) Talladega Bates, Evans, Bell Bldg. (36104) Camp, Camp, Camp, Professional Bldg. Campbell, William B., 24 Commerce St. (36104) Crane, Jackson & Thornton, 411 Guaranty Savings Life Tuscaloosa Bldg. (36104) Cooper, Lonnie N., P.O. Box 203 Denio, Chas D. & Associates, 240 Adams Ave. (36103) Jamison, Money, McWhirter & Farmer, 2621 Broad St. Diamond, Sam I., Jr., 513 Madison Ave. Morrison and Smith, 2615 6th St. Goree and Moore, P.O. Box 4006 (36104) Senna & Way, 2201 8th St. Hill and Flurry, 625 Bell Bldg. (36104) Tate, William A., 2209 15th St. (35402) Kent & Van Cleve, 566 S. Perry St. (36104) Tidmore, Marvin O., 917 University Lane Powell, John Rolfe, 507 Guaranty Savings Life Bldg. Walls, Frank P., 2108½ 6th St. (36104) Richard and Harris, P.O. Box 13 Robinett & Nicholson, 718 Bell Bldg. (36104) Tuscumbia Suydam, Glen L., 401-6 Hill Bldg. (36104) Donilon, Frank E., Jr., 107 E. 5th St.

ALASKA Anchorage Juneau Browning, Warner R., 503 9th Ave. (99501) Dyer, Robert L., 235 Front St. Ernst & Ernst, The Lathrop Bldg. Ehrendreich, C. J., 180 S. Franklin St. Grundhauser, Ray S., 110 E. 6th Ave. Molitor & Doremus, 111 4th Ave. (99801) Hedla, Sherwood, Noblin and Yerion, 1121 4th Ave. Schmitz, William J., Jr., 204 National Bank of Alaska Irwin, George H., P.O. Box 1303 (99501) Bldg. Johnson and Morgan, 419 Barrow St. Johnson, Paulson Sc Stolz, 125 5th Ave. (99501) Lovern, R. William & Co., 507 Northern Lights Blvd. Ketchikan (99503) Johnson, Elmer G. & Co., P.O. Box 2700 Molitor & Doremus, 545 E. 4th Ave. (99501) Shuham, Walter W., P.O. Box 2489 (99901) Peat, Marwick, Mitchell & Co., 736 G St. (99501) Thorson, George H., 520 Main St. Fairbanks Hagelbarger & Scherer, 222 Nerland Bldg. (99701) Kohler, Johnson & Co., 543 3rd Ave. (99701) Nome Peterson, Lorenz & Cole, 127 Minnie St. Molitor & Doremus, Box 208 (99762)

ARIZONA Bisbee Douglas Cochran, Robert H., P.O. Box 2396 Haymore, Sill, Heisey & Co., 535 11th St. Buckeye Eloy Dupree, Walmsley & Eikner, P.O. Box 668 (85326) Markham, John W., 7 N. Sunshine Blvd. Casa Grande Flagstaff Henry and Horne, 110-C E. Florence Blvd. Tucker, Thomas J. & Co., 711 N. Park Ave. Hopkins, W. Clyde, P.O. Box 1928 (86002) Coolidge Glendale McQuistion, George L., 250 W. Pinkley (85228) Norman & Seely, 5403 W. Glendale Ave. (85301) Firm List of Members 3

ARIZONA (Continued)

Kingman Pomeroy, Beals & Co., 411 N. Central Ave. (85004) Pool, George R., 1441 E. Pierce St. (6) Peat. Marwick, Mitchell & Co., 302 N. 4th St. Price Waterhouse & Co., 222 N. Central Ave. (85004) Racey, Laird A. & Co., 3500 N. Central (85012) Mesa Rhue, Robert E., 3500 N. Central Ave. (85012) Brown, Wayne J., 112 W. Pepper Ridgway, Johnnie T., 751 E. Winter Dr. Fritz, Edwin, 41 E. Main St. Roberson, Jack V., 3625 N. 16th St. Henry and Home. 7 W. Pepper (85201) Robinson, C. G., 2727 N. Central Ave. (85004) Hutcheson, C. Ralph, 32 N. Hibbert St. Schwartz, Rubin & Ribet, 2727 N. Central Ave. (85004) Olvis, William L., 27 S. Stapley Dr. (85201) Scudder, Lawrence & Co., 3800 N. Central Ave. Sheppard, George L. & Co., 349 Valley National Bank (85012) Bldg. (85201) Segal, Ralph, 2727 N. Central Ave. (85004) Stout, Patricia C., 3401 E. Thomas Rd. (85018) Swenson, Clark & Company, 1812 E. McDowell Rd. Phoenix (8) Altschul, Julius, 841 E. Hayward (85020) Touche, Ross, Bailey & Smart, 222 N. Central Ave. Andersen, Arthur & Co., 34 W. Monroe St. (85003) (85004) Anderson, Brunell & Sweeney, 4008 N. 15th Ave. Troupe, Kehoe, Whiteaker & Kent, 606 Union Title (85015) Bldg. (4) Bezdek, Edmund R., 1426 N. 1st St. (4) Vallez, André N., 1807 N. Central Ave. (85004) Blocher, Paul & Company, 814 E. Camelback Rd. (14) Vawter, Charles Lester, Jr., 2727 N. Central Ave. Bobbitt, U. C., 520 Luhrs Bldg. (85003) (85004) Bollard, Richard D., 1426 N. 1st St. (85004) Vogel, John L. & Co., 701 W, Woodland Ave. (7) Briggs, R. R., 222 W. Osborn Rd. (13) Walker, Frank Perry, 4747 N. 16th St. (85016) Carnell, William E., 3800 N. Central Ave. (85012) Wilson, Chas. V., 3033 N. Central Ave. (12) Cheifetz, Schulman & Co., 3800 N. Central (85012) Wood, J. Dan, P.O. Box 7621 (85011) Clouser, Wayne H., 222 W. Osborn Rd. (85013) Woodward, Fred H., 520 Luhrs Bldg. (3) Cohen, Murray & Co., 3300 N. Central Ave. (85012) Worley & Ridgway, 3550 N. Central Ave. Conn and Candlin, 2701 N. 7th Ave. (85007) Yancey, Joe D., 6223 W. Clarendon (85033) Coombs, James W., 1105 Luhrs Tower (3) Young, Arthur & Company, 720 Guaranty Bank Bldg. David, Rubenstein & Toback, 3424 N. Central Ave. (85012) (85012) Davis, Petersen & Co., 55 E. Thomas Rd. DeMarcus, Cecil Acuff, 11 W. Jefferson St. Prescott Dennis, Parker & Schmich, 2727 N. Central Ave. Gray and Williams, 312 Pioneer Bank Bldg. (85004) Jones, Robert L., 1 Bashford Block (86301) Dooley, L. K., 80 W. Encanto Blvd. (85003) Price, Wayne, P.O. Box 1148 Dupree, Walmsley & Eikner, 332 E. McDowell Rd. Tribby, Maurice B., 219 Park Ave. (85004) Duskin, Bernard, 806 N. 7th Ave. (85007) Ernst & Ernst, 800 Union Title Bldg. (85004) Safford Forbes, John F. & Company, 3800 N. Central Ave. Bailey & Spalsbury, 411 5th St. (85546) (85012) Gallant, Farrow & Co., 3601 N. 7th Ave. (85013) Geller, Earl, 2727 N. Central Scottsdale Giffen, Hills & Carruth, 428 Security. Bldg. (85004) Adams, George S., 7014 E. Chaparral Rd. (85251) Giltner, Jack R., 1009 N. 24th Pl. (85008) Birtcher & Driggs, 116 E. First Ave. Gnirk, Margaret R., 4112 N. Longview (85014) Haynes, Hinton W., 30 Pima Plaza (85251) Goldman, Milton H., 4813 N. 27th Ave. (17) Henry and Horne, 600 N. Old Scottsdale Rd. (85251) Grant, Alexander & Company, 736 First National Bank Licklider, Agnes, 77 W. 3rd Ave. Bldg. (4) Raby, Gerald E., P.O. Box 1416 Green, Elmer S., 3113 N. 3rd St. (85012) Greer, Richard R., 3033 N. Central Ave. (85012) Hahn, George A. & Co., 3550 N. Central Ave. (85012) Sedona Hall & Bower, 222 W. Osborn Rd. 216 (85013) Haskins & Sells, 411 N. Central Ave. (85004) Skeats, Arthur E., P.O. Box 211 (86336) Heims, Harold S., 1609 E. Maryland Ave. (85016) Henry & Home, 222 W. Osborn Rd. (13) Sierra Vista Herold, Holdeman & Kinney, 446 E. Southern Ave. Diamos and Diamos, N. Canyon Dr. (85040) Hilkert and Pappas, 1818 E. Willetta (85006) Hindelang, M. G., 323 W. Camelback Rd. (85013) Sun City Hoenes & Joerding, 4747 N. 16th St. (85016) Stevens, Charles E., 11220 109th Ave. (85351) Hogsett, Carl W., 2505 E. Thomas Rd. (85016) Horwath & Horwath, 604 Guaranty Bank Bldg. (85000) Hurlburt and Johnson, 301 W. Indian School Rd. Tempe (13) Lindell & Lindell, 81 E. Broadway Jones, G. Miles, 3033 N. Central Sheppard, George L. & Co., 726 Mill Ave. (85281) Karnin, Michael, 444 W. Camelback Rd. (85013) Kiviat, Samuel, 39 W. Thomas Rd. (85013) Kramer and Frankel, Guaranty Bank Bldg. Tucson Krohn, Victor F., 145 W. McDowell Rd. (85003) Bates, C. T. R., 281 N. Stone Ave. Lama, Maio & Acosta, 2529 E. Indian School Rd. Bates, Robert L., 281 N. Stone Ave. (85016) Brown, J. Gordon, 1064 N. Campbell Ave. (85719) Leonard, James A., 5800 N. 19th Ave. (15) Crable, John S., 2033 E. Grant Rd. Leuba & Wold, 3300 N. Central Ave. (85013) Diamos and Diamos, 33 W. Congress St. (85702) Liem, James Henry, 4747 N. 16th St. (16) Dolgaard & Merriam, 4431 E. Broadway (85711) Lybrand, Ross Bros. & Montgomery, 707 Arizona Bank Ernst & Ernst, 800 Phoenix Title Bldg. Bldg. (85003) Goldstein, Kramer, Smith & Raby, 1000 Phoenix Title Mackey, K. E. and Company, 37 W. Thomas Rd. Bldg. (85701) (85013) Green, Paul L., 2520 E. 6th St. (85716) Main, Lafrentz & Co., 55 E. Thomas Rd. (85012) Haney, J. William, 2206 N. Country Club Rd. McGee, J. S., 3609 W. Myrtle (85021) Haymore, Sill, Heisey & Co., 2935 E. Broadway McGrath, Bonelli & Hammond, 201 E. Earll Dr. Kaderlan, Salmon & Company, 177 N. Church (85012) Kaempfer, Karl K., Rte. 1, Box 515 McHenry, Lucas & Mitchell, 3033 N. Central Ave. Knuttinen & Ory, 2030 E. Broadway (85719) (85012) Lawton, Ford and Cobb, Valley National Bldg. Meek, Joe W., 221 E. Camelback Rd. (85012) Metcalf & Parsons, Phoenix Title Bldg. Merrill, Bruce, 2949 W. Osborn Rd. (85017) Mindell, Robert E., 4625 E. Broadway (85711) Mikkelson, Eugene S., 407 W. Osborn Rd. (85013) Paul, Aaron and Company, 266 S. Scott Ave. (85701) Miller and McCollom, 3550 N. Central Ave. (85012) Plotkin, David, 1132 E. Broadway (85719) Morgan & Stallings, 305 Mayer Central Bldg. (85012) Reidy, James B., 2416 E. Broadway (85719) Munroe, Allan G., 341 E. Camelback Rd. (85012) Sandberg, Roy W., 2803 E. Mabel St. (85716) Murray and Murray, 534 E. Thomas Rd. (85012) Sarrels and Riordon, 1002 Valley National Bldg. Norman & Seely, 3550 N. Central Ave. (85012) (85701) Peat, Marwick, Mitchell & Co., Central Plaza Office Sayre, Krako & Company, 607 Arizona Land Title Bldg. (85012) Bldg. (85701) 4 American Institute of Certified Public Accountants

ARIZONA(Continued)

Tucson (Continued) Wickenburg Sullivan, William R., 6204 E. Speedway Homer & Homer, 893 California Hwy. (85358) Thierman, Elmer M. & Co., 1064 N. Campbell Ave. Tizzard, Roderic D., 1132 E. Broadway (85719) Yuma Treadaway, Meador & Co., 149 N. Stone Ave. (85701) Nebeker & Wulftange, 1020 4th Ave. (85364) Wezelman, Norman, 2804 E. 5th St. (85716) Schwark & Vaughan, 53 W. 2nd St. (85364)

ARKANSAS

Arkadelphia Luebben, Keaton & Company, 224 Prospect Ave. Williams, Sherwin O., 623 Pine St. Pathmann, Fred W., 505-09 First Federal Bldg. Blytheville Jonesboro Bowdon, H. B. F., 15 McAdams Trust Bldg. Evans, Joe B., 104 N. 6th St. (72315) Gwaltney, Carl C., 501 Citizens Bank Bldg. Johnson, Clarence E., 311 N. 2nd Johnston, Freeman & Company, 903 Union (72401) Jones, Phil, 320½ S. Main Brinkley Webb, Knox L., 924 S. Madison St. Johnston, J. W., Jr., 216 W. Cedar (72021) Little Rock Camden Balch, Pratt, Priddy & Co., 902 Wallace Bldg. (72201) Stephens, Dolph S., Arnold & Doyle Bldg. Brown, R. M., Pyramid Life Bldg. Brown, Russell & Company, Boyle Bldg. Clarksville Callaway, Jay C., Exchange Bldg. (72201) Cooper, Lewis R., 203½ W. 4th St. (72201) King, Kenneth, 110 S. Fulton St. (72830) Cotham, Wyman and Howland, 804 Pyramid Life Bldg. (72201) Conway Cullum, E. L. & Co., 604 Boyle Bldg. Malpica, Shock and Company, First National Bank Dobbs, W. E., 1290 Tower Bldg. Bldg. Ellis, D. C., Pyramid Life Bldg. Reynolds, Francis B., 201 McNutt Bldg. Ernst & Ernst, 322 Gazette Bldg. (72201) Estes, C. H., 7710 Westwood Ave. (72204) Dermott Fletcher, Charles H. & Co., 217 N. Chester St. Frazee, Fox & Dodge, 701 Pyramid Bldg. McQueen, Ralph L., 100 E. Daniels St. Gaunt, E. L. & Company, 923 Pyramid Life Bldg. (72201) El Dorado Godwin, Smith, Goodrich & Company, 210 Commer­ Breimo, Mark, 411 First National Bank Bldg. (71730) cial National Bank Bldg. Cook, William P., 303-05 First National Bank Bldg. Halliburton, James F., 213 Fausett Plaza Bldg. (72205) Golder, William W., 215 E. Main St. Jackson-Findley & Co., 1800 E. Roosevelt Rd. Green, Chester L., First National Bank Bldg. Lange, Harry A., 903 Rector Bldg. Hartje & Hartle, 308 First National Bank Bldg. Madigan, James & Co., 1230 W. 4th (71730) Maginn, Richard F. & Co., 1529 S. University Head, Reese C., 510-12 First National Bank Bldg. Mapes, E. Eugene, 220 Adkins Bldg. (72201) McWilliams & Alexander, 414 Armstrong Bldg. McCright, Eldridge & Company, 318 Donaghey Bldg. Rorex, Robert E., 410 First National Bank Bldg. Mercing & Thomas, 721 Pyramid Bldg. (72201) Wadsworth, Harry, 202 N. Washington (71730) Peat, Marwick, Mitchell & Co., 1500 Tower Bldg. Ward, Melton A., 206 Security Bldg. (71730) (72201) Rector, George L., III, 1529 S. University Ave. Fayetteville (72204) Brown & Deskin, 318 W. Dickson Rogers, Fred & Co., Union National Bank Bldg. Myers, Scarbrough and Baker, 118 N. Block St. Walker, Douglas & Co., 201 N. East Ave. (72701) Magnolia Wester & Sandlin, 209 Ozark Theatre Bldg. Cook, William P., The Magnolia Inn Porter, Vernon C., 213-14 McAlester Bldg. Forrest City Wood, K. Dale, Oil & Gas Bldg. Cope, Robert L., 318 E. Garland (72335) Marianna Fort Smith Andrews, Clyde S., Willey Bldg. Bell and Magruder, Professional Life Bldg. Bracken & Gardner, 304 Merchants National Bank Newport Bldg. Godwin, Elbert E., First National Bank Bldg. Loss, John, 1603½ Dodson Ave. Scivally, Louis F., Professional Life Bldg. Osceola Swofford, J. L. & Co., 806 First National Bank Bldg. (72901) Bradshaw, Eras, 111 N. Walnut St. Vail, Coleman and Beall, 418 S. 17th St. Walker, Douglas & Co., 603 Merchants National Bank Paragould Bldg. Schreit & Anderson, 218 W. Court St. Westphal, Robert B., 109½ N. 6th St. Pine Bluff Gurdon Hollis and McClain, Simmons Bldg. (71601) Williams, Sherwin O., 110 N. 2nd St. Newton and Owen, 803 Simmons Bldg. Railsback, Glenn A., 407 National Bldg. (71602) Smith, Ralph J., Simmons First National Bldg. Harrison Talbot, J. H., 417 W. 6th Ave. (71602) Mess, Arthur H., Coffman Bldg. Theis, Walter and Company, 511 Simmons National Bldg. (71602) Helena Rogers Reynolds, Bone & Griesbeck, 309 Helena National Bank Bldg. Myers, Scarbrough & Baker, Progressive Life Bldg. Hot Springs Russellville Hudlow, Walter L., 308 Thompson Bldg. Garrett, David C., Jr., 110 S. Boulder (72801) Jordan, Clarence W., 1321 Central Ave, Lemley, William M., 111 S. Boulder (72801) Firm List of Members 5

ARKANSAS (Continued)

Searcy Texarkana Angel, C. M., 114½ E. Arch Markham, A. L. & Company, 1614 State Line Ave. (75002) Thomas and Thomas, 1202 State Line Ave. (75501) Springdale Warren Brown & Deskin, 401 W. Emma Milton, Charles A., Crow-Whaley Clinic Bldg. West Memphis Andrus, Frank W., Jr., 111 N. 7th St. Stuttgart Dodge, Harry F. & Associates, Bank of West Mem­ Trahin, Jean H., 2106 S. Main (72160) phis Bldg.

CALIFORNIA

Alameda Auburn Hackleman & Larzelere, 2411 Santa Clara Ave. Carlisle, James E., 128 East St. (95603) Jones, Ted, P.O. Box 64 (94501) Hartman, David, 701 High St. Nyland, Walter, 2329 Santa Clara Ave. Suman, W. F. & Company, Times-Star Bldg. Avalon Stiritz, Harry W., Jr., Box 1534 Albany Kelleher, Mortimer Andrew, Jr., 1223 Solano Ave. Bakersfield (94706) Bradford, Barieau, Stark and McGee, 506 Haberfelde Kerr, William A., 1223 Solano Ave. (94706) Bldg. Sullivan, Kenneth F., 1404 Solano Ave. (94706) Cassady, Eugene F., 1516 California Ave. (93304) Thomssen & Sears, 1221 Solano Ave. (94706) Daniells St Phillips, 345 Sill Bldg. (93301) Hufford, Arthur R., 325-28 Sill Bldg. (93301) Alhambra Kniffen, Richard L., 524 Chester Ave. (93301) Blehm, Clayton D., 801 W. Valley Blvd. McCown, Jim, 506 Bakersfield Savings Bldg. (93301) Brown, Lloyd and Stevenson, 15 S. Chapel Ave. McCown, Joe & Co., 254 Haberfelde Bldg. (93301) (91801) McWhorter, John T., 1409 17th St. (93301) Cole, R. W. E. & Co., 1005 S. Garfield Ave. (91801) Mickey, Wm. E. & Co., 2003 “G” St. (93301) Ferguson, Howard L., 924 E. Main St. (91801) Moore St Abbott, 1107 Truxtun Ave. (93301) Fraker, Edward R., 1005 S. Garfield Ave. (91801) Reischman & Henderson, 330 "H” St. Isham, Pearl M., 5372 Poplar Blvd. (90032) Scarberry, H. Wendell, 1603 California Ave. Long, George R., 1014 W. Valley Blvd. (91803) Speer, Chavez St Ruggenberg, 610 Bakersfield Savings Marriott, Earl L., 1043 S. Garfield Ave. (91801) Bldg. (93301) Wright & Wright, 1522 18th St. (93301) Al Tahoe Johnson, Miller and Murphy, P.O. Box 537 Banning Brown, Alfred, 179 N. San Gorgonio Alturas Lambie & Molatore, 114 E. North St. (96101) Barstow Ford, Durban G., 109 E. Fredricks St. (92311) Anaheim Dunn, DeBerry, Sharp & Co., 1782 W. Lincoln (92801) Bell Garrison & Stowasser, 125 E. Ball Rd. Hadobas, James E., 903 W. Lincoln Bach, J. Gordon, 3603 E. Florence Ave. Hoye, Graves, Bailey & Company, 1055 N. Harbor Crammer, William M., II, 4829 E. Florence Ave. Blvd. (92801) (90201) Kaestner, Gary K., 512 E. Vermont Kireliuk, William O., 847 S. Danbrook Dr. Bellflower Lundquist, Ralph E., 125 E. Ball Rd. (92805) Fishbein, Jason R., 9442 Flower Ave. Terrell, Rendel R., 1009 E. Lincoln (92805) Frazer and Torbet, 10358 Artesia Blvd. Wills-Watkins, H., Jr., 292 Wilshire Ave. (92801) Jackson, David L, 9438 E. Artesia Blvd. (90706) Wood, Donald H., 9701 Brookhurst (92804) Menkes, David, 9832 E. Belmont Zazueta, Osterhout & Co., 1780 W. Lincoln Ave. Ward, Charles F. & Co., 17158 Bellflower Blvd. Antioch Berkeley Beede, Frank R., 113 “G” St. Arding, Arthur J., Jr., 504 Bank of America Bldg. (94704) Bock, Charles K. St Co., 2855 Telegraph Ave. (94705) Apple Valley Green, McMahon and McCarroll, 1930 Shattuck Ave. Wright, Warren W., 106 Newton Bldg. (92307) (94704) Laborde & Hoover, 2020 Milvia St. (94704) Arcadia Pearson, Theodore I., 2020 Milvia St. (94704) Black and Lusich, 752 Sunset Blvd. Whitehead, Gordon H., 2576 Shattuck Ave. (4) Fechtner, Harold & Associates, 630 W. Duarte Rd. File, James S., 630 W. Duarte Rd. (91007) Beverly Hills Jackman, Harry, 650 W. Duarte Rd. Abrams, Charles R., Jr., 1155 Angelo Dr. Rizor, Leon J., 100 N. 1st Ave. (91006) Alexander, Maitland St Company, 170 S. Beverly Dr. Uehle and Harman, 650 W. Duarte Rd. (90212) Aminoff, Gary A., 9399 Wilshire Blvd. (90210) Arcata Aptel, Arthur, 333 Beverly Dr. Baranoff and Perelman, 215 S. LaCienega Blvd. Riewerts, Carson & Thomas, 822 “G” St. (95521) Barr, John B., 362 N. Rexford Dr. (90210) Belden and Paxson, 9399 Wilshire Blvd. Artesia Belinkoff and Company, 8730 Wilshire Blvd. Eckles, J. Marvin & Co., 18427 Pioneer Blvd. (90701) Berke, Samuel, 9350 Wilshire Blvd. (90212) Robison, Hill and Price, 18021 S. Pioneer Blvd. Berlfein, Harold M. & Company, 315 S. Beverly Dr. (90701) (90212) Berman, Abraham I., 160 S. Robertson Blvd. (90211) Bloch, Bernard St Co., 465 S. Beverly Dr. (90212) Atwater Bohr, Benjamin C., 292 S. LaCienega Blvd. (90211) Gamer & Walstead, 1180 Broadway Branagan, Southwick & Co., 404 N. Roxbury Dr. 6 American Institute of Certified Public Accountants

CALIFORNIA (Continued)

Beverly Hills (Continued) Seidman & Seidman, 9465 Wilshire Blvd. (90212) Seiff, Max and Associates, 447 S. Robertson Blvd. Brandes, Ben, 404 N. Roxbury Dr. (90211) Brown, Kraft & Co., 8530 Wilshire Blvd. (90211) Selig, James M., 8913 Olympic Blvd. (90211) Brown & Leifer, 8421 Wilshire Blvd. Sereb, Jacob S., 139 S. Beverly Dr. (90212) Brumer, Allen S., 260 S. Beverly Dr. Serlin, Henry, 9201 Wilshire Blvd. Carlin, Jordan M. and Company, 449 S. Beverly Dr. Sheinart, David, 8844 W. Olympic Blvd. (90211) Chaplan, Lund & Geffner, 8693 Wilshire Blvd. Shewalter, Robert F. & Co., 9885 Charleville Blvd. Chase, Gerald & Co., 215 S. LaCienega Blvd. Sills, Irvin, 434 N. Rodeo Dr. (90210) Chilkov, Samuel Nathan, 260 S. Beverly Dr. (90212) Singer, Lewak & Co., 9107 Wilshire Blvd. Cohen, Hammer and Company, 9033 Wilshire Blvd. Sokol, William H., 9350 Wilshire Blvd. '(90211) Steinberg, Oscar, 120 El Camino Dr. Cohen, James, 280 S. Beverly Dr. Stem, David K. & Co., 400 S. Beverly Dr. Cohen, Joseph Harris, 260 S. Beverly Dr. Stotsenberg, Edward G., 9418 Wilshire Blvd. Courtney, Charles J., 239 S. Robertson Blvd. (90211) Strin, Silver & Pecora, 280 S. Beverly Dr. Davidson, Sol, 333 S. Beverly Dr. (90212) Tejada, Joseph G., 201 Lasky Dr. Davis, Pynes & Arkin, 215 S. LaCienega Blvd. Temkin, Ziskin, Kahn & Matzner, 9465 Wilshire Blvd. Elsfelder, Glenn W., 453 N. Rodeo Dr. (90210) Trust, Irwin L., 292 S. LaCienega Blvd. (90211) Falk, Arthur T. & Co., 420 S. Beverly Dr. Vournas, Theodore C., 170 N. Robertson Blvd. (90211) Feiger, Kimmel & Troulman, 315 S. Beverly Dr. Ward, Owen J., 361 N. Canon Dr. (90212) Wicks & Swatt, 170 N. Robertson Blvd. Felsen and Kustin, 9107 Wilshire Blvd. (90210) Wolfson, Weiner & Company, 230 S. Robertson Blvd. Fink, Eugene D., 9301 Wilshire Blvd. Woods, Floyd E., 8421 Wilshire Blvd. Finkel and Finkel, 8421 Wilshire Blvd. (90211) Zivetz, Harold J. and Company, 433 S. Beverly Dr. Finkelman, Sol & Co., 400 S. Beverly Dr. (90212) Flesch, Theodore T., 307 S. Robertson Blvd. (90211) Fligsten, Nathan, 215 S. LaCienega Blvd. Blythe Freund, J. Murray, 260 S. Beverly Dr. Longo, Philip J., 133 N. Broadway Frisbee, Ira N. & Co., 9601 Wilshire Blvd. (90210) George, Jack “G.”, 111 N. LaCienega Blvd. (90021) Gerver, Sherwin J., 400 S. Beverly Dr. Brawley Gilbert & Levine, 9601 Wilshire Blvd. (90210) Calderon, Victor M., 124 “G” St. Glass, Hyman, 8500 Wilshire Blvd. Campbell, Ryan & Co., 229 Main St. Glick, Hyman J., 9808 Wilshire Blvd. (90212) Foss & Simpson, 108 S. Plaza Gold, Mason & Wilder, 404 N. Roxbury Dr. (90210) Ulloa, Walter G. & Company, 229 Main St. Goldweber, Elbert, 8844 W. Olympic Blvd. (90211) Gottfried, George J.. 9107 Wilshire Blvd. Buellton Greenfield, Alfred N. & Co., 151 N. San Vicente Gursey, Donald L., 215 S. LaCienega Blvd. (90211) Teasley, Austin I., P.O. Box 202 (93427) Hallowell, Galand E., 9601 Wilshire Blvd. Heilpern, Malkeil W., 315 S. Beverly Dr. (90210) Buena Park Herbert, Joseph S. & Company, 9465 Wilshire Blvd. Hock, Samuel, 275 Beverly Dr. (90212) Alexander, Emil P., 6335 Beach Blvd. (90622) Rodge, Robert, 205 S. Beverly Dr. (90212) Hogan, Kenneth C., 509 S. Beverly Dr. (90212) Burbank Hollander, Richard E., 400 S. Beverly Dr. (90212) Holt, Ralph, 214 N. Canon Dr. Bodo, Clarence H., 99 E. Magnolia Blvd. (91502) Hymes, Myles E., 8665 Wilshire Blvd. (90211) Decker, Robert D., 1539 W. Magnolia (91505) Kahan, Seltzer and Eckstein, 9025 Wilshire Blvd. Ellis, W. A. and Co., 1020 N. Fairview St. (91505) (90211) Fine, Heller, Milberg and Company, 2401 W. Olive Kain, James A., 13886 Mulholland Dr. Ave. (91506) Kardell, Jerome, 8665 Wilshire Blvd. (90211) Gelber and Liboff, 99 E. Magnolia Blvd. (91502) Kawin, Morris, 9171 Wilshire Blvd. Harrison, Bernard E., 99 E. Magnolia Blvd. (91502) Kellogg and Andelson, 292 S. LaCienega Blvd. Lambert, DenHammer & Co., 99 E. Magnolia Blvd. Kelman, Orville & Co., 8530 Wilshire Blvd. (90211) (91502) Kerstein, Jay M., 160 S. Robertson Blvd. (90211) Manning, Richard C., 907 N. San Fernando Blvd. Koffman and Schiff, 9171 Wilshire Blvd. (90210) Pfaffl, John F., 357 E. Magnolia Blvd. (91502) Kramer, Eugene H., 8421 Wilshire Blvd. (90211) Rosenfeld, Jack C., 620 N. Fairview St. Kurtzman, Alvin M., 315 S. Beverly Dr. Spoor, R. D., 3113-D Magnolia Blvd. (91505) Lappen & Spilberg, 9465 Wilshire Blvd. (90212) Testa, Joseph, 1811 N. Pepper St. (91505) LaRue, Charles O., 232 N. Canon Dr. Laurie, Norton R., 292 S. LaCienega Blvd. Burlingame Lauter, Gaynor, Edison and Sager, 433 S. Beverly Dr. LeAnce, Martin, 211 S. Beverly Dr. (90212) Bitter, Francis A., 1515 Trousdale Dr. (94001) Lederman and Kaplan, 212 S. Gale Dr. Burrows and Wilson, 1243 Broadway Lefkowitz, Julius & Co., 9171 Wilshire Blvd. (90210) Hartmann & Koonce, 205 Park Rd. Leibovitz & Zimmerman, 259 S. Beverly Dr. Klimen, Alex F., 2301 Valdivia Way Levenson, Norman, 315 S. Beverly Dr. (90212) Lever, Anker & Associates, 9201 Wilshire Blvd. Calistoga (90210) Levy, Harvey H., 211 S. Beverly Dr. (90212) Seiberlich, G. J. and A. J., 1362 Lincoln Ave. Litz, Irving M. & Co., 8906 W. Olympic Blvd. London, Weil & Co., 257 N. Robertson Blvd. (48) Canoga Park Magasinn, Arnold W., 315 S. Beverly Dr. Marsella, Al & Associates, 9533 Brighton Way Diebels, Barcklay & Donovan, 7252 Remmet Ave. Moore, A. W. and Company, 9424 Dayton Way Goodman, Burton L. & Co., 6535 Tony Ave. (91304) (90210) Hammar & Baker, 7143 Owensmouth Ave. Moss, Robert M., 9171 Wilshire Blvd. Quinn, Russell E., 7516 Madora Ave. Moudary, Margaret J., 9301 Wilshire Blvd. Rose, Goodwin & Prince, 20944 Sherman Way Namson, Charles, 120 El Camino Dr. (90212) Wolf, Young & Company, 20944 Sherman Way Perry & Neidorf, 315 S. Beverly Dr. Zeman, Tuller, Boyer & Goldberg, 21500 Wyandotte Phillips, Robinson & Company, 280 S. Beverly Dr. St. (91303) Pilger, Louis S. & Co., 9301 Wilshire Blvd. Pinta, Jack, 9301 Wilshire Blvd. (90210) Carlsbad Pop, Samuel & Co., 420 S. Beverly Dr. (90212) Gaiser, James M., 2965 Roosevelt St. (92008) Portnoy, Gerald M., 400 S. Beverly Dr. (90212) Price Waterhouse & Co., 404 N. Roxbury Dr. (90210) Pritkin, Finkel & Company, 433 S. Beverly Dr. (90212) Carmel Reznick, Maurice A., 9171 Wilshire Blvd. (90210) King, Apger, Franceschi & White, P.O. Box 1655 Roseman and Stem, 9350 Wilshire Blvd. Ruster, John J. & Thomas C. White, III, P.O. Box Ross and Simen, 9107 Wilshire Blvd. 4056 Rubin, Harold, 9024 W. Olympic Blvd. Rubins, Rosman, Borak & Co., 8665 Wilshire Blvd. (90211) Castro Valley Sain & Snyder, 315 S. Beverly Dr. (90212) Park, W. Dean, 19036 Center St. Sanders, Charles M., 400 S. Beverly Dr. (90212) Schachter, Irving G., 373 S. Robertson Blvd. (90211) Schwartz, Herbert, 8500 Wilshire Blvd. Cathedral City Scott, Henry Louis & Co., 9250 Wilshire Blvd. Buttcane, R. R., 68530 Broadway (92234) Firm List of Members 7

CALIFORNIA (Continued)

Chatsworth Delano Glatt, Martin, 9950 Fullbright Ave. Frank, Rimerman & Co., 830 10th Ave. McClain & Company, 925 13th Ave. Chico Anderson, Bishop & Millington, 1358 Longfellow Ave. Dos Palos Johnson & Miller, 1356 Mangrove Ave. (95926) Anderson & Ehrman, 1625 Center St. (93620) Matson & Isom, 1342 Esplanade (95926) Mulkey, Floyd J., 544 Broadway Sheldon and Parker, 905 Wall St. Downey Baker, Warren H., 9027 Florence Ave. (90240) Chula Vista Burdsall, Frank B., Jr., 10612 S. Paramount Blvd. Bullen and Pappas, 218 Landis Ave. (90241) Hauser, Julius, 10247 S. Paramount Blvd. (90241) Hutchinson & Wright, 10247 Paramount Blvd. (90241) Citrus Heights Rose, W. Henry, 10612-B Paramount Blvd. (90241) Smith, Violet M., 7545 Pratt Ave. (95610) Roth, William N., 8221 E. 3rd St. (90241) Ruffner, W. E., 9603 Paramount Blvd. (90241) Claremont Van Riper, Courtney, 8615 E. Florence (90240) Gibbs, George, 212 Yale Ave. El Cajon Cloverdale Eggert & Baughman, 121 W. Lexington (92022) Johnson and Babbini, 129 N. West St. Leaf and Cole, 2240 Tampa St. (92020) Parks, Arthur W„ 118 Rea St. Coalinga Peat, Marwick, Mitchell & Co., 498 N. Magnolia Ave. (92020) Opper, Raymond E., P.O. Box 405 Priestley, P. A., 413 S. Magnolia Ave. (92020) Colma El Centro Reppas & Bradshaw, 255 “D” St. (94015) Campbell, Ryan & Co., 380 N. 8th St. (92243) Foss and Simpson, 656 State St. Colton Hancock, Harold M., 612 State St. Hutchinson and Bloodgood, 142 S. 6th St. (92243) Osheroff & Fess, 655 N. 8th St. Johnston, Robert M., Professional Bldg. (92243) Monroy, Henry J., Jr., 1681 Main St. Compton Little, R. T. & Co., 2515 N. Santa Fe Ave. (90222) El Cerrito Seaman, B. W. C., 1615 E. Compton Blvd. Donahue, Edwin J., 902 Kearney St. White and Steichen, 4267 E. Compton Blvd. Hirano & Hirose, 222 Professional Bldg. Concord El Monte Andrews and Carlsen, 1856 Colfax St. Fairfax, Gress & Co., 10000 E. Rush St. Cowden and Koskinen, 1970 Sunset Ave. (94520) Masters, William R., Jr., 11350 E. Valley Blvd. Macy, Charles W„ 2751 Concord Blvd. (91731) Coming El Segundo Oliveira, John B., 1316 Solano St. (96021) Frye and Coe, 999 Sepulveda Corona Encino Adney, Helen L., 16000 Ventura Blvd. (91316) Board, John W., Corona Theatre Bldg. Chesley, John W., 17000 Ventura Blvd. (91316) Sheppard, Parsons & Reynolds, 106 E. 6th (91720) Ellesberg, Harold, 15840 Ventura Blvd. (91316) Hackley, Wolcott & Co., 17071 Ventura Blvd. (91316) Coronado Hammar and Baker, 17000 Ventura Blvd. (91316) Albright, Walter S., 1013 Park Pl. (92118) Shugart, Knox & Co., 16400 Ventura Blvd. (91316) Escondido Costa Mesa Freeman, Clyde N., Jr., 242 E. Third Ave. Brantley, Oldmen & Co., 766 W. 19th St. (92627) Cardwell, Harvey, 1551 Baker St. Cringle & Swift, 1828 Fullerton Ave. Eureka Lee, Alton, Jr., 170 E. 17th St. Brown & Storre, 125 Edgewood Rd. Feely, Glenn D., 507 “F” St. (95501) Moonie, David L. & Co., 219 5th St. Covina Ness, Charles, 507 “F” St. (95501) Rulofson and Muir, 109 E. Badillo St. Snyder, Orville L. & Co., 732 5th St. (95503) Schultz, Arthur B., 281 E. Workman Ave. Young, Arthur & Company, 630 “H” St. (95501)

Crescent City Exeter Fullan, William J., 337 "H” St. Meeker, M. Freedom, Chestnut & “G” Sts. (93221) Culver City Fairfield Burke, Harry L., 10628 Venice Blvd. Johnson, Miller & Anderson, 1935 N. Texas St. (94533) Weber, Sherman S. & Co., 11180 Orville St. (90230) Smith & Droast, 1408 Pennsylvania Ave.

Cupertino Fontana Novak, A. W., 10930 North Hwy. 9 (95014) Schuetz and Mellon, 16850 Seville Ave. (92336)

Daly City Fort Bragg Angerbauer, Henry, 74 Dalerose Ct. (94014) Handelin, Ernest, 300 N. Harrison St. (95437) Griffiths, John W., 463 Southgate Ave. Menzel, Elfreda J., 204 Westlake Bldg. (94015) Mulligan, Michael G., 194 School St. Fortuna Lucas, Eugene B. & Co., Box 426 (95540) Danville Stewart & Rodrigue, 927 Main St. (95540) Kimball, C. Blaine, 170 Oak Rd. Fremont Flegal, Ostrander & Company, 4064 Bonde Way Davis (94536) Currier, F. S., 323 Second St. dwell, Leland E., 4585 De Silva St. (94538) 8 American Institute of Certified Public Accountants

CALIFORNIA (Continued)

Fresno Gridley Baker, Raymond J., 2125 Amador (93721) McClanahan, Herbert J., 975 Spruce St. Beeton, Frank Arthur, 3915 E. Olive Ave. (93702) Belyea, George F., Security Bank Bldg. (93721) Guerneville Bozarth, Mott & Wise, 618-B T. W. Patterson Bldg. (93721) Griffith, Robert V., 13882 Hwy. 12 Bradford, Barieau, Stark and McGee, 518 T. W. Pat­ terson Bldg. (93721) Hanford Byrd, Richard, 422-A N. Broadway (1) Cadwallader, J. M. & Co., Security Bank Bldg. (93721) Brown, Harold A., 316 N. Irwin St. Daniel, Dale W., 1234 “P” St. Wiltshire, Raymond E., Jr., 315 N. Douty St. DeMera, Howard J., 927 N. Fulton St. DeMera, James V., Jr., 927 N. Fulton St. Hawthorne DeYager, Thomas Edward, 4687 N. Crystal Ave. (5) Friedman and Rheingold, 114 N. Hawthorne Blvd. Giffen, Hills & Carruth, 8th Fl., Guarantee Savings (90250) Bldg. (93721) Goya, Yeljin Hiram, 525 Del Webb Center (93721) Grant, Clifford O., 3649 E. Ventura (93702) Hayward Guntner, LeRoy H. & Company, 1295 Wishon Ave. Anderson, Ralph H., 22525 Charlene Way (93744) Hansen, Beeman, Madrid & Van Blaricom, 1079 “B” Johnson, Harlan L., 666 W. Shaw (93704) St. Karp, Floyd, 830 Van Ness Stott and Maisel, 1331 “B” St. Lewis, Sheldon P. & Co., 333 Crocker-Citizens Bank Bldg. Lips, Miksch and Chessman, 2908 E. McKinley Ave. Hemet (93703) Cox & Battey, 111 N. Harvard St. (92343) Martin, Lawrence J., 450 Blackstone (93701) McCallum, James B., 1330 L St. (93721) Meyers, Robert H., 1310 Security Bank Bldg. (93721) Hollywood Moore and Grider, 2021 San Joaquin St. Allen & Perrin, 1741 Ivar Ave. (28) Roberson, Martin, Horg & Ryckman, 2210 San Joa­ Asimow, William E., 1725 N. Ivar Ave. (28) quin (93721) Campbell, Maxwell, 833-39 N. Highland Ave. (90038) Ryan, Joseph A., 1015 N. Van Ness Ave. (93704) Chafin & Mesirow, 649 N. Bronson Simonian, Gary C., 720 Helm Bldg. (93721) Deutsch, Lurena Woods, 915 N. LaBrea Ave. (90038) Sims, Stoughton & Den Hartog, 1841 Fulton St. Gertz, Solomon & Schneider, 1313 N. Vine St. (90028) Stock, Rodric L., 925 N. Fulton (93728) Glusman, Leonard, 1680 N. Vine St. (90028) Strohm, Hills & Renaut, 5th Fl., Rowell Bldg. (21) Kahn, Maurice M. & Company, 6381 Hollywood Blvd. Takikawa, Tony Y., 3221 E. Mayfair Blvd. (93703) (28) Torigian, Milton, 306 Crocker-Citizens Bank Bldg. Kibbee, Peterson & Co., 839 N. Highland Ave. (21) Norby, Stuart, 6353 Hollywood Blvd. (90028) Towne & Co., 1107 Security Bank Bldg. Ostrove, David, 1725 Ivar Ave. (28) Willeford, Milton E., 923 Del Webb Bldg. (93721) Ramin, Saul, 1725 N. Ivar (28) Young, Louis, 3732 E. Ashcroft Ave. (26) Rogers, Shelton C., 1550 N. Hobart Blvd. (27) Scott and Knox, 6425 Hollywood Blvd. (28) Tabor, Rubin and Cohen, 1619 N. Cherokee Ave. Fullerton (90028) Amy, Robert Charles, Jr., 511 S. Brookhurst Rd. Dabelstein & Freitag, 305 N. Lillie Ave. Engberson, Merle, 137 E. Glenwood Ave. (92632) Holtville Fahey, Joseph L., 120 Miramonte Dr. French, R. Rockwell, 115 W. 6th (92250) Skidmore, Clel A., 1524 W. Commonwealth Ave. Sorkin & Wallace, 2310 W. Commonwealth Ave. Vaile, Henley & Co., 2545 E. Chapman Ave. Huntington Beach Williams, E. H. & Co., 616 W. Commonwealth Ave. Jones, William L., 7699 Liberty Ave. (92647) (92632) Smith and Helms, 18180 Beach Blvd. Garberville Huntington Park Moonie, David L. & Co., 444 Church St. Wachbrit, Edward, 2810 E. Gage Ave. (90256) Gardena Inglewood Okuma, Hanaoka, Mayekawa & Co., 1511216 S. Wes­ Alexander and Hayes, 400 S. LaBrea Ave. (90301) tern Ave. (90249) Allen, Horace H., 8443 Crenshaw Blvd. (90305) Van Oppen, Frits W., 15305 S. Normandie Ave. Harris, Leonard H., 318 E. Hillcrest Blvd. (90301) Jones, H. Stanley, 654 E. Manchester Blvd. (90301) Mallos, C. Thomas, 1626 Centinela Garden Grove McDonough & Oughton, 2930 W. Imperial Gardner, G. F. L., 9596 Garden Grove Blvd. (92640) Omlor, Louis E., 617 W. Fairview Blvd. (3) Rooks, L. J., 307 E. Queen St. Savoian, Harry, 8611 Crenshaw Blvd. (90305) Gilroy Wilber, Harold F., P.O. Box 125 (90306) Kazanjian, Smith & Co., 394 N. Eigleberry St. Wilkin, Fred W., 255 S. LaBrea Ave. (90301) Glendale June Lake Bruns, George T., 110 W. Broadway (91204) Koch, Leon M., Box 235 (93529) Clark, J. B., 2959 Hermosita Dr. (91208) Corcoran, James W., 336 N. Central Ave. (91203) Gailetly, R. J., 401 N. Brand Blvd. (3) La Canada Hankins, G. Clinton, 1451 E. Chevy Chase Dr. (91206) Brown, Albert D., 450916 Lasheart Dr. Heinrich, Robert, 783 Foxkirk Rd. Kisner, George R., 1403 Foothill Blvd. (91011) Hoekstra, Richard Charles, 416 N. Glendale Ave. (6) Purves, Walter & Company, 430 Foothill Blvd. (91011) Hohly, Robert & Co., 604 S. Glendale Ave. (91205) Hutchinson and Bloodgood, 518 Security Bldg. (3) Lafayette Russ, York & Galloway, 401 N. Brand Blvd. (3) Schuster, Gerald L., 242 N. Glendale Ave. King, Apger, Franceschi & White, 3501 Mt. Diablo Walker, Leonard, 522 Kenneth Rd. (91202) Blvd. Laguna Beach Granada Hills Busby, Harry G., 809 Emerald Bay Gwilliam, Karl W., 11546 McLennan Ave. Mock, R. D., 229-B Laguna Ave. Grass Valley La Habra Brunker, Weston W., 134 S. Auburn St. Blair, John B., 840 N. Idaho St. Dodini, Herbert C., 123 Bank St. Mulrooney, Gormley & Company, 850 E. Central Ave. Hartman, David, 216 W. Main St. (90631) Moseley, Eunice, Rte. 1, Box 655 Sutton & Evans, 422 E. Central Ave. Firm List of Members 9

CALIFORNIA (Continued)

La Jolla Los Angeles Chodd, Ray A., 1054 Havenhurst Dr. Abrams, Norman W., 6399 Wilshire Blvd. (48) Johnson, Parley J., 7713 Herschel Ave. (92037) Adamson, Warren and Company, 210 W. 7th St. Peterson, George A. & Co., 7816 Ivanhoe Ave. (90014) Sherlock & Soule, 7861 Herschel Ave. (92037) Alder, Genser & Hasson, 10920 Wilshire Blvd. (90024) Alford, H. E., 756 S. Broadway (90014) Alpert, Sidney R., 3030 W. Temple St. (26) Lake Arrowhead Alschuler, Donald J., 1573 W. Washington Blvd. Osheroff & Fess, P.O. Box 132 (92352) (90007) Andersen, Arthur & Co., 1320 W. Third St.. (90017) Anderson, Gursky & MacCallum, 9553 W. Pico Blvd. La Mesa <90035) Asay, Clifford H., Jr., 4690 Nebo Dr. Anderson, Raymond, 672 S. Lafayette Park Pl. (90057) Eggert and Baughman, 8905 La Mesa Blvd. (92041) Andrew, Thomas L., 215 W. 7th St. (14) Stumbaugh & Christensen, 8304 University Ave. Arnold & Adams, 3424 Wilshire Blvd. (5) Atwell, J. C. & Co., 4055 Wilshire Blvd. (90005) Augspurger, J. Wayne, 530 W. 6th St. (90014) La Mirada Bailey, Thompson & Co., 1054 Wilshire Blvd. Bloom, Ted B., 14229 E. Imperial Hwy. Barak, Richter & Zeldin, 5979 W. 3rd St. (90036) Baranoff, Joseph O., 4565 Don Timoteo Dr. (90008) Barlow, William L., 742 S. Hill St. (90014) Lancaster Bay & Bay, 6380 Wilshire Blvd. (90048) Robinson and Cobb, 44814 N. Elm Ave. Bay, Sheldon J., 6363 Wilshire Blvd. (90048) Street, Robert Lawrence, 44236 Glenraven Rd. Benson, A. Dudley, 510 S. Spring St. (90013) Bergstrom, Friedman & Co., 1264 W. 1st St. (26) Berk, Alper & Feytel, 610 S. Harvard Blvd. (90005) Larkspur Berlad, Herman, 444 N. LaBrea Ave. (90036) Wikel, Peter James, 555 Magnolia Ave. (94939) Berlin, Lawrence M., 3036 Beverly Blvd. (90057) Berman, Phillip, 2600 Wilshire Blvd. (90057) Bisgeier, Breslauer & Company, 9134 Sunset Blvd. La Verne (90069) Collins, Milton P., 4321 St. Mark Ave. (91750) Black, Alex, 9763 W. Pico Blvd. (35) Blanton, Johnson & Franklin, 1709 W. 8th St. (90017) Lemon Grove Blech, Arthur, 7461 Beverly Blvd. (36) Bloch, Slone & Co., 3030 Temple St. (90026) Sandmann, Jay B. & Co., 7898 Broadway Blum and Greenbaum, 6404 Wilshire Blvd. (48) Blumenfeld, Eli, 3166 S. Barrington Ave. (90066) Lindsay Bodenheimer, Fred S. & Co., 8230 Beverly Blvd. (90048) Gisvold, Harold A., 234 E. Honolulu (93247) Borsook, Ben, 14937 Ventura Blvd. (91403) Jenvey & Jenvey, 154 E. Honolulu (93247) Bray, Frank K., 10889 Wilshire Blvd. (90024) Bregman, Morton J., 122 S. Robertson Blvd. (48) Livermore Brent, Robert L. and Co., 1090 S. LaBrea Ave. (19) Breskin and Breskin, 2047 W. Manchester Ave. (90047) Atkinson, Lee, Fanelli & Co., 379 S. Livermore Ave. Brotemarkle & Co., 417 S. Hill St. (13) Brown and Rodgers, 2809 W. Vernon (8) Lodi Brown, William E., 10889 Wilshire Blvd. (90024) Kidd, Robert E., 404 W. Pine St. Bryant, E. F., 412 W. 6th St. (90014) Lindner, Geldert & Hahn, 330 W. Lodi Ave. Bundy, Harry & Co., 215 W. 7th St. (90014) Lyman & Keister, 115 W. Walnut St. Campbell, Maxwell, 1220 Wilshire Blvd. (90017) Campbell, Widmann, Tice & Denunzio, 219 W. 7th St. (90014) Long Beach Cannon, Roger W., Jr., 1722 Westwood Blvd. (90024) Andrews, Edna Mae, 2865 E. Pacific Coast Hwy. Cantor, Glassman & Schireson, 5979 W. 3rd St. (90036) (90804) Carlin, Klein & Associates, 6404 Wilshire Blvd. Berg, Wallace G., 822 W. Willow St. (90806) (90048) Brewer, Lloyd H., 622 E. San Antonio Dr. (90807) Carman, Pedersen & Company, 1303 Wilshire Blvd. Dyck, Lionel, Jr., 3712-C Atlantic Ave. (90807) (17) Formby & Kergan, 901 E. 27th St. (90806) Caster and Maginnis, 714 W. Olympic Blvd. (90015) Frisbee, Ira N. & Co., 100 Long Beach Blvd. (90802) Chafin & Mesirow, 649 N. Bronson (4) Garr, George & Associates, 4014 Long Beach Blvd. Chaney, H. K., 520 W. 7th St. (14) (90807) Channon, Freedkin & Co., 3460 Wilshire Blvd. (5) Gentry, Jack C., 920 E. Wardlow Rd. (7) Clark, Perry T., 11950 San Vicente Blvd. (90049) Gibb, Edgar W., 110 W. Ocean Blvd. (90802) Cobun, Baldwin & Vilmure, 1539 Beverly Blvd. (90026) Green, Norman H., 120 E. Ocean Blvd. (90802) Cochran, J. William, 649 S. Olive St. (90014) Griffith, James H., 320 Pine Ave. (12) Collins, William D., 3685 Crenshaw Blvd. (16) Guder, Russell & Co., 3726 Long Beach Blvd. (90807) Cone, C. Burton, 2700 W. 3rd St. (90057) Hallstein, Keeley & Associates, 944 Pacific Ave. (13) Cree Brothers, 6509 S. Western Ave. (47) Hauck, White & Rastello, 110 Pine Ave. (2) Cutrow, Saul M. and Company, 408 S. Spring St. King, Tollefson & Bunch, 100 E. Ocean Blvd. (90802) (13) Matson, Jim E., 107 Elm Ave. (2) Cyran, Nicholas M., 10889 Wilshire Blvd. (24) McKenna and Olson, 3837 Long Beach Blvd. (7) Danziger, Joseph, 7461 Beverly Blvd. (36) Moeller, Glen H... 1228 South St. (90805) Danziger, Max H., 122 S. Robertson Blvd. (48) Murphy and Buss, 4008 Orange Ave. (90807) Danziger and Winnick, 7461 Beverly Blvd. (90036) Orrick, Lector E., 821 Pacific Ave. (13) Decker, Joseph, 6515 Sunset Blvd. (28) Ratner, Howard, 6435 E. Spring St. (8) Dell, Julius, 4055 Wilshire Blvd. (5) Richmond & Richmond, 3815 Atlantic Ave. (90807) Dellis, David C., 319 S. Spring St. (13) Robbins and Lake, 110 W. Ocean Blvd. (90802) Deutsch and Linderman, 8170 W. Beverly Blvd. (48) Robinson, Weinberger & Co., 853 Atlantic Ave. Devlin, Thomas F., 6118 Keniston Ave. (43) (90813) Donner & Weinstein, 5300 Santa Monica Blvd. (29) Scarborough, C. R., 415 Times Bldg. (2) Duba, Ronald F., 444 Larchmont (90004) Smith and Glenn, 306 Elm Ave. (90812) Edling, Anawalt & Matsen, 510 S. Spring St. (90013) Wardenburg, Marincovich & Co., 920 Atlantic Ave. Efron, Jacob G. & Associates, 4100 City Terrace Dr. (90813) (63) Wenzell, William W., 522 Locust Ave. (12) Eisenberg, Sol, 3424 Wilshire Blvd. (90005) Windes, McClaughry & Co., 323 Security Bldg. (90802) Ernst & Ernst, 615 S. Flower St. (90017) Young, Geo. H., 6272 Vista St. (90814) Espinoza, V. B., 610 S. Broadway (14) Faoro, Ward A., 730 S. Western Ave. (90004) Fay, James G. & Co., 10889 Wilshire Blvd. (24) Los Alamitos Feinblum, William, 8105 W. 3rd St. (48) Breskin and Breskin, 10955 Los Alamitos Blvd. (90720) Ferman, Abraham, 14540 Haynes St. Fine & Fine, 3616 Stocker St. (90008) Finkel, J. William, 3756 Santa Rosalia Dr. (8) Los Altos Fischer, Harry C. & Co., 1515 N. Vermont Ave. Johnson, Annie D., 199 First St. (94022) (90027) Lamont, Malcolm, 4546 El Camino Real (94022) Fluster, Harold, 8221 W. 3rd St. (90048) MacDonald, Wilson F., 4600 El Camino Real (94022) Foonberg, Maurice ,& Company, 6404 Wilshire Blvd. Ross, Glenn J., 900 N. San Antonio Rd. (90048) 10 American Institute of Certified Public Accountants

CALIFORNIA (Continued)

Los Angeles (Continued) Knutson, Ellsworth D., 612 S. Flower St. (17) Kodama, Y. George, 5300 Santa Monica Blvd. (29) Forbes, John F. & Company, 650 S. Spring St. (90014) Korney, Michael S., 3451 Tilden St. (34) Fralic and Waegele, 1901 W. 8th St. (57) Kotkin, Bernard & Company, 2999 W. 6th St. (5) Franklin, Leeds & Co., Kirkeby Ctr. (90024) Krems, Bernard, 1223 S. LaBrea Ave. (90019) Frazer and Torbet, 1212 National Oil Bldg. Kreshek, Seymour, 292 S. LaCienega Blvd. Freedland, Samuel, 8150 Beverly Blvd. (48) Kuhn, Paver & Company, 8615 W. Pico Blvd. (90035) Freedman & Freedman, 1801 Ave. of the Stars (67) Lamb, John R., 1100 Glendon Ave. (90024) Freedman, Herzog & London, 8430 Santa Monica Blvd. Lampert, Rosenthal & Company, 1833 W. 8th St. (90069) (90057) Freedman, Harold, 8455 Beverly Blvd. (90048) Landau, Albie, 7905 Santa Monica Blvd. (90046) Freeman, Buchalter & Co., 8222 W. 3rd St. (90048) Landau, Fred & Co., 1616 W. Beverly Blvd. (90026) Friedman, Blumenfeld, Weiser & Co., 6505 Wilshire Landman, Alvin, 1647 N. LaBrea Ave. (90028) Blvd. (90048) Lebe, Bernard, 6380 Wilshire Blvd. (90048) Friedman, Lobe and Block, 5225 Wilshire Blvd. Le Deuc, Albert L., 650 S. Grand Ave. (90017) (90036) Lee, Sheridan & Co., 1541 Wilshire Blvd. (90017) Frag, Hoar, Schultz & Co., 6772 Hollywood Blvd. Leff, Leonard G., 3347 Redwood Ave. (90066) (90028) Leventhal, Kenneth & Company, 10835 Santa Monica Fuhler & Baker, 8455 Beverly Blvd. (48) Blvd. (90025) Ganes, Arnold M., 5907 W. Pico Blvd. (35) Levy & Silverman, 511 N. LaCienega Blvd. (48) Gertz, Solomon & Schneider, 1313 N. Vine St. (28) Lew, Billy W., 1057 S. San Pedro St. (90015) Getz, Clifford M., 6705 Sunset Blvd. Lewis, M. E., 1151 S. Broadway (90015) Gill, Maree, 2518 W. Olympic Blvd. (90006) Lewis, William H., 1709 W. 8th St. (90017) Gillett, James E., 839 N. Highland Ave. (90038) Linnell & Company, 7862 S. Western Ave. (90047) Gilsen, Harris & Co., 6505 Wilshire Blvd. (90048) Lipscomb, Hahn & Brown, 4606 Hollywood Blvd. (27) Gindoff & Swartz, 5858 Wilshire Blvd. (36) Loomis, McCallum & Company, 412 W. 6th St. (14) Gittelman & Obedowski, 6303 Wilshire Blvd. (36) Lybrand, Ross Bros. & Montgomery, 548 S. Spring St. Gittler, Greenfield & Kern, 1633 Westwood Blvd. (90013) (90024) Lyons, Bandel & Bryant, 650 S. Grand Ave. (90017) Glaser, Jerome, 760 N. LaCienega Blvd. (69) Macintyre, Donald Stevenson, 1010 Wilshire Blvd. Gluck, E. Robert, 1100 Glendon Ave. (24) (90017) Glynn and Boxer, 2023 Sunset Blvd. (90026) Macofsky, Sidney, 434 S. San Vicente Blvd. (90048) Goff, Lehmann & Stone, 5455 Wilshire Blvd. (36) MacReynolds, Robert L. & Co., 1541 Wilshire Blvd. Gold, Eisenberg & Co., 9560 W. Pico Blvd. (90035) (90017) Goldberg, Marshall, Lamm & Co., 8105 W. 3rd St. Madok, George P., 1722 Westwood Blvd. (90024) (90048) Main, Lafrentz & Co., 2600 Wilshire Blvd. (90057) Goldman, Gideon, 6239 Wilshire Blvd. (48) Malin, William S., 639 S. Spring St. (90014) Goldsmith, James K., 368 N. LaCienega Blvd. (90048) Mandelbaum, Leonard M., 7461 Beverly Blvd. (90036) Goolin, Alexander N., 6777 Hollywood Blvd. (28) Marder, John I., 2999 W. 6th St. (5) Grant, Alexander & Company, 1541 Wilshire Blvd. Maree, A. Morgan, Jr. & Associates, 6363 Wilshire (17) Blvd. (48) Green, Arthur & Co., 5455 Wilshire Blvd. (36) Marshall, Byrne & Co., 9021 Melrose Ave. (90069) Greenbaum, Bernard, 9021 Melrose Ave. (69) Maruyama, Kiyoshi, 318½ E. 1st St. (12) Greenfield, David, 6399 Wilshire Blvd. (90048) Mason, Herbert L., 1436 S. LaCienega (90035) Greenfield, J. Arthur & Co., 453 S Spring St. (90013) Masters & Roskowick, 5455 Wilshire Blvd. (90036) Groll, Richard P., 8455 Beverly Blvd. (48) McClure and Lilly, 639 S. Spring St. (14) Grossman, Wm. A., 10301 Viretta Lane (24) McCord, Calvin P., 3685 Crenshaw Blvd. (16) Grover, David, 6363 Wilshire Blvd. (90048) McDavid, Robert E., 617 S. Olive St. (14) Gumbiner, Savett & Associates, 7731 Santa Monica McGee, John Macomber, Jr., 210 W. 7th St. (90014) Blvd. (90046) McKeehan, Hallstein & Lizzi, 1636 W. 8th St. (17) Hacker, Rammell & Co., 5253 E. Beverly Blvd. (90022) McMilan, Zelva A., 711 S. Vermont Ave. (5) Hall, Marshall D., 612 S. Flower St. Mehlworm and Varon, 435 S. LaCienega Blvd. (48) Hamma and Nelson, 448 S. Hill St. (90013) Memory, Good & Company, 416 W. 8th St. (90014) Hankin, Harry G. L., 6434 Wilshire Blvd. (90048) Mennillo, Arnold E. and Company, 6331 Hollywood Harker, William C., 510 S. Spring St. (13) Blvd. (90028) Harmatz & Hodowski, 1800 N. Argyle Ave. (28) Mercer, John B., 617 S. Olive St. Harris, Kerr, Forster & Company, 608 S. Hill St. Meyer & Centofante, 8939 S. Sepulveda Blvd. (45) (90014) Miller and Co., 5615 W. Pico Blvd. (46) Hartman, George O. and Company, 1643 N. Gardner Miller, Handzel & Company, 8150 Beverly Blvd. (46) (90048) Hartung, J. W., 215 W. 7th St. (90014) Mills, Harry B., 3723 Wilshire Blvd. (90005) Haskins & Sells, 523 W. 6th St. (90014) Mitchell, Walter A., 740 S. Broadway (90014) Heliker, Evert E., 1728 S. LaCienega Blvd. (90035) Mitchell, Will M., 6311 Yucca St. (90028) Hendler, Kress & Eglin, 801 N. LaBrea Ave. (38) Moldenhauer, Fred, 633 Shatto Pl. (90005) Henig, J. & Company, 8455 Beverly Blvd. (90048) Morimoto, Victoria Somen, 12820 Rubens Ave. (66) Hersh, Irving, 289 Wholesale Terminal Bldg. (90021) Morrey & Glass, 2200 Marengo St. (90033) Heyman, Herbert & Co., 205 S. Western Ave. (90004) Moskowitz, Hirsch & Co., 8417 Beverly Blvd. (90048) Higa, Robert K., 768 Wall St. (90014) Mueller & Cortese, 210 W. 7th St. (90014) Hole, Lester V., 1231 Carmona Ave. (90019) Mulherin, T. M. & Associates, 1138 N. Kenmore Ave. Horwath & Horwath, 3810 Wilshire Blvd. (90005) (29) Howard & Schluter, 444 N. Larchmont Blvd. (90004) Murphy, James R., Jr., 11704 Wilshire Blvd. (90025) Hutchinson and Wright, 458 S. Spring St. (90013) Murphy, Mattauch & Co., 3600 Wilshire Blvd. (90005) Hwang, Henry Y., 1813 Wilshire Blvd. (90057) Musaus, W. P. & Co., 117 W. 9th St. (90015) Iino, Sho, 2216 S. Broadway (90007) Nanas and Biers, 9021 Melrose (69) Inselbuch, Simon, 122 S. Robertson Blvd. (48) Neilson & Russell, 615 S. Flower St. (17) Jeffrey, Phillips & Co., 3511 W. 6th St. (90005) Neiman, Sanger, Miller and Beress, 8304 W. Beverly Johns, Harold C., 1467 Echo Park Ave. (90026) Blvd. (48) Johnson, Bjornlie and Merritt, 5455 Wilshire Blvd. Nelson, Raymond William, 1709 W. 8th St. (17) (90036) Nenney, Milton J. & Co., 11520 San Vicente Blvd. Johnson & Harband, 10920 Wilshire Blvd. (90024) (90049) Jones, Heaume & Simpson, 3325 Wilshire Blvd. (90005) Obrow, Fleischer & Company, 1044 S. Robertson Blvd. Joseph and Friedman, 3460 Wilshire Blvd. (90005) (90035) Kabaker, Orrin & Company, 9570 W. Pico Blvd. Orvis & Douglas, 617 S. Olive St. (90014) (90035) Ostrow, Jack M., 980 N. LaCienega Blvd. (69) Kaplan and Sherman, 955 S. Western Ave. (6) Peat, Marwick, Mitchell & Co., 62 9S. Spring St. Karagozian, Albert, 10889 Wilshire Blvd. (90024) (90014) Katz, Seymour, 9025 Wilshire Blvd. (90211) Penney, L. H. & Co., 2600 Wilshire Blvd. (90057) Keleman, Myer, 9526 W. Pico Blvd. (35) Perler, Julius, 8745 La Tijera Blvd. (90045) Kelson, Jack, 727 W. 7th St. (17) Perry and Neidorf, 315 S. Beverly Dr. Kendall, J. A. & Co., 5225 Wilshire Blvd. (90036) Phifer, David A., 122 S. Robertson Blvd. (90048) Kent, H. M„ 10533 Sessler St. (South Gate) Phillips, Rudolph A., 1151 S. Broadway (90015) Kessel, Albert J., 4041 Marlton Ave. (90008) Pomerantz, Irwin & Associates, 8833 Sunset Blvd. Kibbee, Peterson & Company, 833 N. Highland Ave. (90069) (90038) Powell, Edward J., 2120 W. 8th St. (57) Kipnis, Mike, 8512 Whitworth Dr. (35) Powell, Louis I., 837 S. Spaulding Ave. (90036) Kiyomura, Tadashi, 153 S. Vermont Ave. (90004) Prager and Fenton, 6363 Sunset Blvd. (90028) Knapp, C. H., 6381 Hollywood Blvd. (90028) Price, Bernard L., 122 S. Robertson Blvd. (90048) Knox, Leslie B., 610 S. Broadway (14) Price, James W., 2400 S. Western Ave. (90018) Firm List of Members 11

CALIFORNIA (Continued)

Los Angeles (Continued) Yaeger, Helen, 1135 S. Beverly Dr. (35) Young, Arthur & Company, 615 S. Flower St. (90017) Price Waterhouse & Co., 530 W. 6th St. (90014) Young and Henderson, 4002 Verdugo Rd. (90065) Prince, Bash and Hyman, 8150 Beverly Blvd. (90048) ZeBrack & Meepos, 945 S. Western Ave. (6) Pulvers, Harvey Daniel, 511 N. LaCienega Blvd. Zellhofer, Mary Elizabeth, 10635 Ashton Ave. (90024) (90048) Zeman, Tuller, Boyer & Goldberg, 7833 Sunset Blvd. Rader, Stanley R., 6505 Wilshire Blvd. (48) (90046) Rausch & Goode, 1100 Glendon Ave. (90024) Zidell, Jack, 5410 Wilshire Blvd. (90036) Ray and Ray, 1246 S. LaCienega (90035) Zipperstein, Edward, 8106 Melrose Ave. (90046) Riley, Paul R., 210 W. 7th St. (90014) Zweig, Herman J., 1140 Crenshaw Blvd. (19) Risheberger, J. Herbert, 522 S. Alexandria Ave. (5) Ritchie and Kennedy, 3974 Wilshire Blvd. (90005) Robb, John B., 11162 LaGrange Ave. (25) Los Gatos Roberts, G. L. & Co., 704 S. Spring St. (14) Allen and Patterson, 250 N. Santa Cruz Ave. Roberts, Sidney J., 8455 Beverly Blvd. (90048) Robinson, Jay E. & Co., 432 S. San Vicente Blvd. (90048) Lynwood Rodgers, J. A., 2809 W. Vernon Ave. (8) Hall, J. Lawrence & Associates, 11599 Atlantic Ave. Rogers, H. Leslie Co., 453 S. Spring St. (90013) (90263) Rosen, Leo L. and Company, 244 N. Gower St. Swart, Chester A., 12110 Long Beach Blvd. (90045) Wilbur, Medart & Co., 3516 Century Blvd. Rosen & Rosen, 610 S. Harvard Blvd. (90005) Rosenberg and White, 4055 Wilshire Blvd. (90005) Rosenberg, Samuel E., 1100 Glendon Ave. (90024) Madera Rosenfeld, Jack C., 5410 Wilshire Blvd. (90048) Holt, W. E., 110 N. “D” St. Ross, Harold M., 1713 Lee Tower (90036) Peddy and Braddy, 516 E. Yosemite Ave. (93637) Rothman and Rothman, 8721 Beverly Blvd. (48) Rothman, Samuel J. & Associates, 1249 S. LaCienega Blvd. (90035) Manhattan Beach Rothschild, Heller and Sommer, 3242 W. 8th St. Lea, Wm. J., Jr., 568 35th St. (90005) Maxwell, David S., 1500 9th St. (90267) Rudd, George H., 542 Broadway (13) Munro, James H., 1015 Highland Ave. Sadler, Burdette, 3636 Wilshire Blvd. (90005) Sandrich, Mark J., 1901 W. 8th St. (5) Manteca Schall, Lynn J., 1229 W. 1st St. (90026) Schleiff, Joseph W., 515 Westbourne Dr. (90048) Rue, Snell, Hutchison & Co., 1342 E. Yosemite Scholefield & Co., 1081 Westwood Blvd. (90024) Schultz, Arthur D., 1480 S. Oakhurst Dr. (90035) Martinez Schwartz, Abram I., 9701 W. Pico Blvd. (90016) Griffin and Christiansen, 900 Court St. (94554) Schwartz, Kuhn, Sonderling & Stein, 10889 Wilshire Blvd. (90024) Schwartz, Rudolph, 819 Santee St. (90014) Marysville Schweiger, Segel & Rubinstein, 1100 Glendon Ave. Chipman and Renfrow, 225 6th St. (95902) (24) Edward, Ian L., 319 6th St. Scovil and Schervem, 530 W. 6th St. (90014) Gianella, Thomas A., Jr., 610 “C” St. Seaver, Sydney, 3670 Wilshire Blvd. (90005) Segal, Wasserman & Associates, 5455 Wilshire Blvd. Maywood Serene, Koster & Barbour, 541 S. Spring St. (90013) Sevitz, Home & Nolte, 3460 Wilshire Blvd. (90005) Means, Hufstetler & Tracy, 4347 Slauson Ave. Shapiro, Morris, 6135 Wilshire Blvd. (90048) Shaw, Martin R., 403 N. Robertson Blvd. (48) Menlo Park Silverman, Kory & Co., 5455 Wilshire Blvd. (90036) Cary, Junius, 883 Santa Cruz Ave. Silverman, Sidney, 9701 W. Pico Blvd. (35) Frank, Rimerman & Co., 1155 Crane St. Silverton, Ronald R., 3630 Wilshire Blvd. (5) Glassgow, Charles F., 671 Oak Grove Ave. Singer, Samuel and Associates, 961 N. LaCienega Hart, Eric, 1075 Curtis St. Blvd. (90069) Low and Gentry, 1142 Chestnut St. Sirus, George A., 849 S. Broadway (14) Slavin, Herbert F. & Co., 5225 Wilshire Blvd. (90036) Slotnick, E. H., 9509 Oakmore Rd. (35) Merced Smith and Harder, 10203 Santa Monica Blvd. (90067) Keck St Nielsen, 800 W. 20th St. Smith and Helms, 458 S. Spring St. (90013) Sobel, Herman, 3030 W. Temple St. (90026) Millbrae Spiegel, Jacob M., 4133 City Terrace Dr. (90063) Starr, Lawrence B., 11950 San Vicente Blvd. (90049) Pokorny, Frank, 333 Broadway (94030) Stein, Samuel W., 1551 N. LaBrea Ave. (28) Steres, Alpert & Company, 6404 Wilshire Blvd. (90048) Mill Valley Stem, Sidney and Associates, 1101 S. Robertson Blvd. Deckert, Berthold D., 300 Summit Ave. Sternbach, Joseph, 610 S. Broadway (14) Sternbach, Louis & Company, 610 S. Broadway (14) Modesto Takahashi, George S., 10977 Santa Monica Blvd. (25) Takeda, Shigeji, 124 S. San Pedro St. (90012) Corey and Regan, 906 13th St. (95354) Taube, Victor B., 16751 Morrison St. (91316) Fovinci & Rafalovich, 1119 12th St. Tilles and Gest, 6380 Wilshire Blvd. (90048) Kalunian, Arthur, 1220 13th St. (95353) TouChe, Ross, Bailey & Smart, 3350 Wilshire Blvd. Larimer, Charles M., 311 Downey Ave. (90005) Nattinger & Lowry, 817 13th St. Treadaway, L. N. & Co., 458 S. Spring St. (90013) Stiff, Orville & Co., 1218 11th St. Turk, Fred J., 3352 W. Olympic Blvd. (19) Withuhn, Fulford, Atherton, Ludlow, Rostomily & Vacher, George, 727 W. 7th St. (90017) Schonhoff, 1935 "G” St. Vander Horst, G. & Co., 610 S. Broadway (90014) Varela, John F. and Company, 1052 W. 6th St. (17) Monrovia Vetter, B. W. & Company, 900 Wilshire Blvd. (17) Buck & Dennis, 440 W. Foothill Blvd. Villee & Thome, 3200 Wilshire Blvd. (90005) Hudson, Raymond W., 111 E. Colorado Blvd. (91017) Wain, Philip & Company, 271 S. Barrington Ave. Schaefer, Mark & Associates, 108 E. Colorado Blvd. (90049) Wallace & Wainess, 6363 Sunset Blvd. (90028) Montebello Wank, Melvin S., 2103 Castle Heights Ave. (90034) Wardenburg, Harry A. & Associates, 900 Wilshire Blvd. Bessenger, Frank H., 901 Whittier Blvd. (90640) (90017) Di Bella, Mario, 540 N. Garfield Ave. (90640) Weesner, Robert D., 8314 Marmont Lane (69) Edwards, Neal M., 817 W. Beverly Blvd. Weinstein, Gerald A., 8300 Santa Monica Blvd. (69) Spicer, Stacy W., Sr., 612 W. Beverly Blvd. (90640) Wheeling, Wm. T., 2604 Lakewood Ave. (90039) Templin, H. B., 923 Whittier Blvd. Whitebook, Edward Fred, 1101 S. Robertson Blvd. Zazueta, Osterhout & Co., 111 S. Garfield Ave. (90035) Whitney and Kornfeld, 6210 Wilshire Blvd. (90048) Monterey Wideman, Jack, 617 S. Olive St .(14) Bradbum, D. & Company, P.O. Box 270 Wiles, Harry, 1551 N. LaBrea Ave. (90028) Carver & Wefso, 1010 Cass St. Wilk, Ascher, 9570 W. Pico Blvd. (90035) Eyre, J. Gordon, 1010 Cass St. Wood, Raymond T., 3750 Effingham Pl. (27) Francis & Ristau, 219 Professional Bldg. Wright & Hubbs, 756 S. Broadway (90014) Work, Robert E., 480 Calle Principal 12 American Institute of Certified Public Accountants

CALIFORNIA (Continued)

Monterey Park Hart & Greene, 354 21st St. (94612) Hixson, Robert Edward, 3124 E. 14th St. (1) Roberts, Margaret M., 810 S. Ynez Ave. (91754) Householder, Rankin and Ringo, 1404 Franklin St. (12) Rummel, William D., 117 W. Garvey Hufford, McEntire & Co., 436 14th St. (12) Johnson, Richard D. & Co., 3738 Grand Ave. Morgan Hill Kalman, H. S., 3419 Grand Ave. (10) Lazzarini, Edward J., P.O. Box 901 Lager, Stanley A., 1924 Broadway (94612) Luebbert, George W., 585 Mandana Blvd. (10) Lybrand, Ross Bros. & Montgomery, 1330 Broadway Morro Bay (94612) Ayling, William U., 844 Main St. Main, Lafrentz & Co., First Western Bldg. (94612) McHugh, Laurence W., 508 16th St. (94612) Mount Shasta Moran, E. F. & Co., 2030 Franklin St. (12) Plankenhorn, Dean E., 1012 Central Bldg. (94612) Anderson, Bishop & Millington, 421 Chestnut St. Quittman, Philip D., 1540 San Pablo Ave. (12) (96067) Rehfeld & Wolkenhauer, 300 27th St. (12) Robinson, William G. & Company, 3645 Grand Ave. Mountain View (10) Rooney, Ida, Nolt and Ahem, 1940 Webster St. (12) Dexter, Rintala and Company, 220 View St. Sallmann and Anderson, 1404 Franklin St. (12) Sargent, D. A. & Co., 1212 Broadway (94612) Napa Seagel, Ernest M., 414 Bank of Commerce Bldg. (94612) Corlett and Erwin, 1412 2nd St. Sideman, Bernard E., 166 Santa Clara Ave. (94610) Lehman & Nicolas, 1110 1st St. (94558) Simon, Ferdinand, 1419 Broadway (12) Seiberlich, G. J. and A. J., 2205 Jefferson St. Stroppini, Prepouses & Co., 701 Financial Center Bldg. (94612) National City Swanson, Robert L., Bldg. 721, Oakland Airport Bowering, Walter, 1247 Highland Ave. (92050) Timpson, Boyle & Wolverton, 1419 Broadway (12) Sue, Edward K. M., 434 Highland Ave. (92050) Wallace, Meyer, Morrow & Smith, 703 Central Bldg. (12) Williams, Sidney W., 1419 Broadway (94612) Nevada City Young, Arthur & Company, 1330 Broadway (94612) Taylor, Thomas H., 231 Broad St. Oceanside Newark Conkle, Galen E., 1920 S. Hill St. Levy, Morton, 5910 Thornton Ave. Peat, Marwick, Mitchell & Co., 705 3rd St. (92054)

Newport Beach Ontario Arko, I. Matthew, 466 N. Newport Blvd. Mott and Savage, 610-A N. Euclid Ave. (91764) Brown, Lloyd and Stevenson, 1707 Westcliff Dr. Thurber, Milton J., 602 N. Euclid Ave. (91764) Frisbee, Ira N. & Co., 3471 Via Lido (92660) Vavrinek, Trine & Day, 125 W. “F” St. (91761) Lenahan, George I., 2043 Westcliff Dr. McKerren & Jaehnig, 314 N. Newport Blvd. (92660) Orange Searle, Robert M., 2804 Cliff Dr. Andrews, Jay A., 479 N. Tustin Ave. Smith, Tom H., 3416 Via Lido Cringle and Swift, 75 Plaza (92666) Dorsey, Leonard & Lang, 505 Union Bank Sq. Frevert, Lyle W., 876 N. Tustin (92667) North Hollywood Jensen, Chester N., 550-B East Chapman Angelson, Andrew C., 5656 Wilkinson Ave. (91607) Marley, Ronald B., 308 Gardner Dr. Barnett, Harry, 10640 Riverside Dr. (91602) Martin, Thomas O., 60 Plaza Bonnett & Brown, 10850 Riverside Dr. (91602) Rohm, John H., 636 E. Chapman (92667) Gish & Gish, 12500 Riverside Dr. Young, Arthur & Company, 500 S. Main St. Hymes, Bennett J., 12431 Oxnard St. Kurtin, Bernard J., 11754 Victory Blvd. (91606) Rumburg, K. P. & Co., 4650 Lankershim Blvd. (91602) Orangevale Ryan, Catherine Mary, 11044 Emelita St. Bartig, Basler & Ray, New Post Office Bldg. SaFranek, Robert A., 4721 Laurel Canyon Blvd. Nadler, Richard L., 6248 Main Ave. (95662) (91607) Scott, Gordon M., 10850 Riverside Dr. (91602) Snell and Company, 10850 Riverside Dr. (91602) Oroville Sunderman, Miller and Co., 3779 Cahuenga W. Eakins, Sam, 1950 Bridge St. Hammon, Davis W., Jr., 2080 Myers St. (95965) Northridge Chumney, H. D., Jr., 18550 Germain (91325) Oxnard Feldman, Robert L., 8448 Reseda Blvd. Conway, Charles J., 5701 W. Gonzales Ave. Kaufman, Leeds & Company, 10935 Darby Ave. Dering & Crippen, 613 S. “C” St. Lerman, Harry, 10426 Yolanda Ave. Henriksen, Paul H., 228 S. “A” St. (93032) Reget and Groves, 8949 Reseda Blvd. Herron, Brock and Domes, 110 S. “A” St. (93032) Hutcheson, Hom, Johnson & Hey, 826 S. “A” St. Norwalk Manzer, Earl E., Jr., 131 W. 3rd St. Spurrell & Munro, 2045 S. Saviers Rd. Fisher, George, 11815 Orange St. Sharpe and Gray, 13819 S. San Antonio Dr. (90652) Pacific Grove Novato Getz, Wallace F., 582 Lighthouse Evensen & Pratt, 1516 Grant Ave. (94947) Pacoima Hammill, Sydney E., 2060 Vineyard Rd. (94947) Lounder, Eugene V., 1211 Grant Ave. (94947) Rosen, Leo L. and Company, 13413 Montague St. Oakland Palmdale Albert, George, 1513 Central Bldg. (94612) Heenan, Brien S. A., Box 896 Arnold, Edward J., 272 E. 12th St. (94606) Bundy, Reeve & Co., 150 Central Bldg. (94612) Palm Springs Chew, Beverly A., 3738 Grand Ave. (10) Locke, Jewel M., 1500 S. Palm Canyon Dr. (92263) Dewhirst, R. K. & Co., 519 Insurance Bldg. (94612) Lund & Guttry, 668 N. Palm Canyon Dr. (92262) Ernst & Ernst, 1356 First Western Bldg. (94612) McCulloch, Robert L., 1007 S. Palm Canyon Dr. Finn, Timothy K., 3410 Lakeshore Ave. (10) (92262) Fraenkel, Kurt J., 2950 Webster St. (94609) Sibbert, Walter H. & Company, 121 S. Palm Canyon Garcia & Erwin, 1924 Broadway (94612) . Dr. (92262) Gross & Propp, 2150 Franklin St. (94612) Spahr, Lacher & Berk, 450 Laurel Circle Hamilton, Lloyd E., 229 Central Bldg. (94612) Wills-Watkins, H., Jr., 1450 S. Palm Canyon Dr. Hampton, Donald J., 10500 MacArthur Blvd. (92263) Firm List of Members 13

CALIFORNIA (Continued)

Palo Alto Pleasant Hill Bullis & Johnson, 230 California Ave. Pierce, Howard, 183-A North Pleasant Hill Rd. Burris, Marcella L., 770 Welch Rd. (94304) Seiberlich, G. J. and A. J., 70 Doray Dr. Carney, Clarence V., 2508 Ash St. Carson & Alien, 750 Welch Rd. Hockey, R. W. & Company, 780 Welch Rd. Pomona Howland, H. Russell, 210 California Ave. Bowen, McBeth & Co., 2001 N. Garey Ave. (91767) Kroff, Steven & Co., 801 Welch Rd. Case, Gerald R. & Co., 2001 N. Garey Ave. (91767) McKellip, John, 222 Sequoia Ave. (94306) Lawrence, Jim Davis, 1977 N. Garey Ave. (91767) Moonie, David L. & Co., 750 Welch Rd. Lightfoot and Kearney, 315 Pomona Mall W. (91766) Moshofsky, George J., 220 California Ave. Nourse and Skinner, 445 N. Garey Ave. (91766) Rasmussen, David L., 770 Welch Rd. (94304) Siddel, George F., 320 S. Thomas St. (91766) Rue, Snell, Hutchison & Co., 770 Welch Rd. Summers, Frank G., Jr., 2040 N. Towne Ave. Tims, Francis Budd, 2470 El Camino Real Swanson, Ray O., 256 S. Garey (91766) Vogel, George W., 2504 Ash St. Weinberger, Edward L., 537 Middlefield Rd. (94301) Wyman & Stites, 750 Welch Rd. Porterville Sorey, Gordon C., 513 E. Mill St. Palos Verdes Peninsula Volmer, Canfield & Westenrider, 501 N. Hockett St. Cummins & Current, 27777 Silver Spur Rd. (90274) Jackson, Douglas A., 27672 Silver Spur Rd. (90274) Portugese Bend McIntyre, A. C., 30503 Rue Langlois (90274) Rucker, R. G., 15 Fruit Tree Rd.

Panorama City Rancho Cordova Nielsen, T. W., 7907 Van Nuys Blvd. Donovan, Joseph I., 10487 Folsom Blvd. (95870)

Paradise Red Bluff Cunkle, L., 649 Pearson Rd. Blackwood, Stricker & Co., 756 Hickory St. (96080) Miller, Joseph Anthony, 206 Hickory (96080) Pasadena Alne, Warnick & Mayhew, 2086 E. Colorado St. Redding Archer, Blaine & Company, 99 S. Lake Ave. Fitzgerald, John G., 1610 West St. “F” Berger, William F., 1632 Keweah Dr. (91105) Greenwell, Eugene E., 1405 Court St. Billingsley, Claude H., 401 Security Bldg. Muncy, McPherson & Co., 1320 Yuba St. Bode, Arthur J., 40 S. Los Robles Nystrom, William B., 1555 East St. Bredal, Robert H., 565 E. Green St. (91101) Villars, McDaniel & Anderson, 1280 Court St. Davidson, Caves & Company, 110 S. Euclid Ave. (91101) Eager, William H., 234 E. Colorado Blvd. (91101) Redlands Eby, Blake & Cullen, 303 Citizens Bank Bldg. (91101) Blumenthal, Robert, 306 E. State (92373) Enyedi, George, 3820 E. Colorado (91107) Ziilch and Skeen, 105½ Orange St. (92373) Guill, Blankenbaker & Co., 259 S. Los Robles (90016) Harris & Corp, 61 S. Lake Ave. (91101) Henson & Bulmahn, 99 S. Lake Ave. (91101) Redondo Beach Howell & Martin, 614 E. Colorado Blvd. (91101) Bille, Martin P., 231-B Vista Del Mar Jordan, Hebert & Tomaso, 233 N. Lake Ave. Cutler, John E., 1840 S. Elena Ave. (90277) Kapp, Clayton E., 55 S. Garfield Ave. Gibson, Thomas E., 1926 S. Pacific Coast Hwy. (90277) Lampe, Erwin, 1442 Hillcrest Ave. (91106) Johnson, John W., 309 Avenida Atezada (90277) Lawson and Company, 595 E. Colorado Blvd. (91101) Whiting, Jack O., 1826 S. Elena Lewis, Eugene W., 3848 E. Colorado St. Magnussen, R. H., 711 E. Walnut St. Morgan, Thomas H., 1270 S. El Molino Ave. Redwood City Moss, Adams & Co., 774 E. Green St. (91101) Dematteis, Joseph J., 1520 Tacoma Way Orsburn, Warren T., 259 S. Los Robles Ave. (91106) Dennis, John W., 717 Winslow St. Pyle, Lance, Schlinger & Soil, 490 E. Walnut St. Pearson & Del Prete, 621 Middlefield Rd. (94063) (91101) Uhlenberg, C. G. & Co., P.O. Box 2088, 647 Veterans Reed, John W., 270 N. Madison Blvd. Shaw & Rice, 131 N. Hudson Ave. Smith, Turner L., 259 S. Los Robles Ave. (91106) Swenson, Clark & Company, 572 E. Green St. Reedley Switzer, Wm. R., 460 S. Arroyo Pkwy. (91101) Just, Kenneth L., 1713 11th St. Vanley, Jerry T., 1021 E. Walnut St. (91106) Wolveck, Bernay & Co., 116 S. Euclid Ave. Reseda Wood, W. David, 490 E. Walnut Young, Robert T., 234 E. Colorado Herzog & Trubitt, 18040 Sherman Way (91335)

Perris Rialto Schlundt, Howard A., 146-A East 4th St. (92370) Hawkins and Hendricks, 223½ S. Riverside

Petaluma Richmond Hartmann and Koonce, 129 Keller St. Whalen, Glen, 337 10th St. Wadsworth and Smith, 410 Petaluma Blvd. S. Riverside Pico Rivera Atkin, Maurice D., 4333 Orange St. (92501) Baer, S. J., 8447 Rosemead Blvd. (90660) Batzle, Thomas and Mackey, 3558 10th St. Gnagy, Robert E., 9125 E. Whittier Blvd. (90661) Chapman, Charles A., P.O. Box 4275 (4) Chapman, Harold W., 6370 Magnolia Ave. (92506) Crabtree & Morris, 3975 7th St. (92501) Piedmont Gramlich, Charles E., Jr., 6370 Magnolia Ave. (92506) Lipton, Leonard, 124 Wildwood Ave. (94610) Porter, Franklin E. (Gene), 3920 Merrill Ave. (92506) Rinehart, Ray, 180 Sandringham Rd. (94611) Ross, Landis & Pauw, 3845 Market St. (92501) Sharp, B. R. and Company, 3380 14th St. (92501) Snider, Earl R., 3230 Vine St. Pittsburg Swearingen, Thomas M., 3570 9th St. (92501) Thyken-Smith & Company, 105 E. 5th St. (94565) Placerville Rolling Hills Ehlman, John W., 535 Main St. (95667) Hupp, Earle R., Jr., 17 Wide Loop Rd. Garcia, Dolores A., 127 Broadway Irvine & Duce, 535 Main St. (95667) Rosemead Nicolas, C. S. & Company, 310 Main St. Reid, William G., Jr., 9266 Valley Blvd. 14 American Institute of Certified Public Accountants

CALIFORNIA (Continued)

Roseville Branson & Day, 832 Garnet Ave. (92109) Brozey, Lois A., 1001 10th Ave. (12) Antos, Alan J., 531 Oak St. (95678) Bruns, Stanford & Co., 821 First National Bldg. Howe, Robert W., 531 Oak St. (95678) (92101) Collura, Anthony J., 4033 El Cajon Blvd. (92105) Sacramento Conlin, William and Company, 337 Spreckels Bldg. Arthur, Roland S., 3333 Watt Ave. (21) Atkinson, Grover & Co., 3102 “O” St. (95816) Ernst & Ernst, U.S. National Bank Bldg. (92101) Bartig, Basler & Ray, 520 Capitol Mall (95814) Fibiger-Warren and Company, 530 Broadway (92101) Bennett Sc Betschart, 2206 “K” St. (95816) Ford, John Patrick, 530 Broadway (92101) Black, Frank, 2160 Royale Rd. (95815) Fox, Elmer W., 2278 Comstock St. (11) Brasel, Thomas J., 1118 10th St. (14) Hancock, Harold M., 1017 Fifth Avenue Financial Campbell, Thomas J., 926 “J” St. (95814) Centre (92103) Carrothers, Stanley M., 5801 Stockton Blvd. (95824) Haskins & Sells, 625 Broadway (92101) Cohn, Richard E., 1919 21st St. (95814) Hurwitz, Maynard B., 4320 Texas St. (92104) Ernst & Ernst, 926 “J” St. (95814) Kornfeld, Martin, 770 “B” St. (92101) Essary, Dal, Porto & Lowe, 1919 21st St. (14) Kramer St Zucker, 1122 4th Ave. (92101) Evans, David P., 2115 Jay St. Lamberti, Daisy S., 550 Spreckels Bldg. (92101) Harbinson, J. George & Co., 926 Jay Bldg. (95814) Leaf and Cole, 4134 Voltaire St. (92107) Hiatt, M. Tyndall, 2636 Darwin St. (21) Levitz, Stanley A., 906 San Diego Trust & Savings Hodge, Darrell & Company, 520 Capitol Mall (95814) Bldg. (92101) Johnson and Miller, 2212 “K” St. (16) Lister, Kuhn St Turner, 3065 Rosecrans Pl. (92110) King and Pongratz, 926 “J” St. (95814) Metzler, Donald J., 3517 Camino Del Rio (20) Lippman & Copeland, 1005 8th St. (95814) Necker, Reid C., 1605 Hornblend St. (92109) Mancina, Peter & Co., 1507 21st St. (95814) Nielsen, Elmer F., 6125 El Cajon Blvd. (15) McEnerney, W. Bernard, 2206 “K” St. (95816) Noakes, James St Co., 530 Broadway (1) Meckfessel, Byron L., 3333 Watt Ave. (21) Palmer, George K., 1313 U.S. National Bank Bldg. Morgan & Islip, 1915 21st St. (95814) (92101) Olin & Wilson, 950 Fulton Ave. (25) Peat, Marwick, Mitchell & Co., 1850 Fifth Ave. Peeples & McDonald, 2612 “J” St. (95816) (92101) Penney, L. H. & Co., 520 Capitol Mall Powell, Clyde D., 1105 Bank of America Bldg. (92101) Pomares, W. J. & Co., 3400 Watt Ave. (95821) Rewick, Miller & Associates, 3801 Granada St. (92104) Porterfield & Donoho, 1020 Forum Bldg. (95814) Steres, Alpert St Company, 2139 5th Ave. (92101) Price Waterhouse & Co., 520 Capitol Mall (95814) Sterrenburg, Paul R. & Co., 2608 First Ave. (3) Raeder, Charles R., 1217 21st St. (14) Strin, Silver & Pecora, 5511 El Cajon Blvd. Reardon, Edward J., 2705 S. “K" St. (14) Touche, Ross, Bailey & Smart, 2001 Electronics Capi­ Robinson, Forrest 2649 10th Ave. (95818) tal Bldg.; 2000 U.S. National Bank Bldg. (92101) Rosswog-Newton & Company, 1435 Alhambra Blvd. Wallace. David R., Jr., 4134 Voltaire St. (92107) (16) Wardenburg, Harry A. & Associates, 7946 Ivanhoe Ave. Shirley, Clarence H., 5801 Stockton Blvd. Willardson, Ray V., 1550 6th Ave. (92101) Stanbrough, Lester L., 3102 "O” St. (95816) Young, Arthur & Company, 1400 Fifth Ave. (92101) Straine, Harry M. & Sons, 1435 Alhambra Blvd. (95816) Toms & Gray, P.O. Box 4845 (95825) San Fernando Triebwasser, Rossmann & Oates, 2222 Watt Ave. (25) Waddell, John & Co., 2424 “K” St. (95816) Beaulieu, Richard P., 1129 Celis St. Watts, Thompson & Company, 2115 “J” St. (95816) Williams, Gerald D., 3407 San Buena Ventura Way San Francisco (18) Aaron and Blum, 995 Market St. (94103) Wright, Jay L., Jr., 5874 S. Land Park Dr. (22) Andersen, Arthur & Co., 600 California St. (94108) Andrews, F. T. & Co., 593 Market St. (5) St. Helena Asiano, Leonard C., 3510 Geary Blvd. (18) Asiano, William E., 519 Montgomery St. (11) Selberlich, G. J. and A. J., 1170 Adams St. Bailey, Kokjer, Emerson & Berry, 405 Montgomery St. (4) Salinas Barlow, Davis & Wood, 582 Market St. (94104) Barr, Ralph H., 605 Market St. (5) Gilchrist, Malcolm H., 333 Salinas St. Benson, Eugene A., 41 Sutter St. (94104) Johnson and Lawrence, 333 Salinas St. Benson & Neff, 620 Market St. (94104) Kasavan and Pope, 302 Crocker-Citizens Bank Bldg. Blokker and Anderson, 9 First St. (5) Maness, Hontalas & Srsen, 237 Salinas St. Boas & Loomis, 1255 Post St. (9) Scovil, W. H. & Company, 1124 Pajaro St. (93901) Bowen, Charles C. & Co., 235 Montgomery St. (94104) Stevens, Wilbur H., Crocker-Citizens Bank Bldg. Bowles, Robert D., 45 Polk St. (2) (93901) Brooks, E. Stanley, 68 Post St. (94104) Timmins, L. P. & Co., 333 Salinas St. (93901) Buckheim & Philip, 100 California St. (11) Williams, A. Carleton, 308 Main (93901) Calegari, A. A., 100 Bush St. (4) Callahan, Harold P., 1323 Market St. (94103) San Bernardino Cappis and Hexberg, 525 Market St. (5) Carson, A. B., 369 Pine St. (4) Barnes, D. E., 362 Arrowhead Ave. Cecchi and Scheibner, 655 Van Ness Ave. (2) Brannfors, Alfred W., 515 N. Arrowhead Ave. Cogbum, Martin A., 58 Sutter St. (4) Brassfield, W. C., 1186 “F” St. Cohn and Lane, 681 Market St. (5) Brekhus, Stanley R., 157 W. 5th St. Craig and Bertorelli, 519 California St. (94104) Daniels, Jerry C., 2095 N. “E” St. (92405) Crum, Allen S., 785 Market St. (3) Eadie and Payne, 595 N. Arrowhead Ave. (92402) Cummings, John & Co., 332 Pine St. (94104) Heywood, Fred A., Jr., 1385 E. Orchid Dr. (92404) Dalton, Graupner & Barber, 333 Pine St. (94104) Jacobs, William Bruce, 491 5th St. (92401) Davidson & Dreyer, 111 Sutter St. (94104) Moss and Larsen, 392 Court St. (92401) Davidson, Milton L. & Co., 215 Market St. (94105) Newby, Clarence R., 265 E. Baseline (92410) Davis and Ehrman, 465 California St. (94104) Osheroff & Fess, 505 N. Arrowhead Ave. (92401) Diebels, Barcklay & Donovan, 110 Sutter St. (4) Sauer, Dudley and McKenzie, 409 16th St. (92406) Dillon, Curry & Harrington, 333 Pine St. (4) Stegall, James W., 472 N. Arrowhead Ave. (92401) Eagar, Lenora A., 681 Market St. (94105) Studer, Leroy P., 406 Platt Bldg. (92401) Edwards, Asa A., 2525 Van Ness Ave. (9) Eldridge, John H., 235 Montgomery St. (94104) San Carlos Elefant, Roland, 988 Market St. (2) Dillon, Curry & Harrington, 1594 Laurel St. Ernst & Ernst, 601 California St. (94108) Goss St Goss, 1232 Cherry St. Evje, Arnold W., 12 Geary St. (94108) Seiler, Donald H., 833 El Camino Real Farquhar & Heimbucher, 1500 Mills Tower (94104) Stebbins, Richard W., 1357 Laurel St. (94071) Felix & Felix, 620 Market St. (4) Ferguson, Alfred A., 703 Market St. (94103) San Clemente Folkoff, Robert O. & Company, 995 Market St. (94103) Metzleur, B. Franklin, 214-A Del Mar (92672) Forbes, John F. & Company, 510 Crocker Bldg. (94104) Fox, Elmer St Company, 111 Sutter St. (94104) San Diego Frazer and Torbet, 333 Pine St. (94104) Baranov, Edward, 411 Broadway (92101) Friedman, Lobe Sc Block, 57 Post (4) Bennett, Albert H., 2961 First Ave. (92103) Friedman, N. J. & Co., 550 Russ Bldg. (94104) Boss-Hickman & Associates, 1405 U.S. National Bank Frost, Charles H., 708 14th St. (94114) Bldg. (1) Gane, Robert M., 1355 Market St. (94103) Firm List of Members 15

CALIFORNIA (Continued)

San Francisco (Continued) Silver, Harry, 870 Market St. (94102) Silverman, Herbert, 582 Market St. (94104) Golden & Meyer, 41 Sutter St. (94104) Stafford, Ross G., 870 Market St. (94102) Goldsmith, Exline and Mettier, 405 Montgomery St. Sully, James O., 1301 Clay St. (94109) (4) Tick, Walter R., 68 Post St. (4) Graff, Chester, 465 California St. (4) Tiret, Horace M., 2225 Taraval St. (94116) Grant, Alexander & Company, 315 Montgomery St. Tonnemacher, A. R., 681 Market St. (5) (94104) Tooley, Homer H., 155 Montgomery St. (94104) Grieder, John & Co., 220 Montgomery St. (4) Touche, Ross, Bailey & Smart, 100 Bush St. (94104) Grohne, William, 1255 Post St. (94109) Tripodes and Lowe, 507 Polk St. (94102) Hanlin, Richard & Co., 58 Sutter St. (94104) Waaland, Joseph R., 400 Montgomery St. (4) Harms, Roland A., 681 Market St. (5) Webb & Webb, 1255 Post St. (94109) Harris, Kerr, Forster & Company, 235 Montgomery St. Webster and Buechner, 300 Montgomery St. (4) (94104) Weinberg, Frank F., 1341 Russ Bldg. (94104) Haskins & Sells, 120 Montgomery St. (94104) Weinstein, Jerome, 155 Montgomery St. (94104) Hass, Andrew T., Jr., 41 Sutter St. (94104) Wheary & Hopkins, 244 Kearny St. (94108) Haut & Smith, 681 Market St. Young, Arthur & Company, 120 Montgomery St. Hayden, Silverman & Wohlfeiler, 1255 Post St. (9) (94104) Herrill, Genevieve, 343 Sansome St. (4) Zeisler & Sobel, 57 Post St. (94104) Hicks, Boydstun & Klingner, 681 Market St. (94105) Hirose, Jack, 532 Parker Ave. (94118) Hirschfeld, Hermann H., 317 Crocker Bldg. (94104) San Gabriel Hoertkorn, Harold T. & Co., 24 California St. (11) Barfield, G. W., 600 S. Anderson Way Hollings, Walter J., 332 Pine St. (94104) Brubaker, Mary F., 9024 E. Leroy St. (91775) Holton, Edgar H. & Co., 351 California St. (94104) Honig, Victor & Co., 155 Montgomery St. (4) Hood and Strong, 100 Bush St. (94104) Sanger Horwath & Horwath, 821 Market St. (94103) Vollmer, Canfield & Westenrider, 1402 Jensen Ave. Irelan & Uri, 41 Sutter St. (94104) James & Frame, 703 Market St. (94103) Jaton, Kenneth L., 285 6th Ave. (94118) San Jose Jones, Schiller & Company, 45 Polk St. (94102) Amick, Wayne F., 1211 Park Ave. (95126) Kartozian, Frank H., 332 Pine St. (4) Angell, C. Robert, 1275 Lincoln Ave. (95125) Kasch, Lautze & Lautze, 100 Bush St. (94104) Atkinson, Lee, Fanelli & Co., 1276 Lincoln Ave. Kasson, Ray E., 830 Market St. (95125) Kastigar, Joseph L., 9 Sutter St. (4) Barnett, J. T. & Associates, 481 N. 1st St. (12) Keaton, Mauss & Kuhn, 9 First St. (94105) Bell, James W., 1275 Lincoln Ave. (95125) Klinger, Lichtman & Kane, 870 Market St. (94102) Berger, Alexander W., 777 N. 1st St. (95112) Kopp, Alvin J., 24 California St. (94111) Brower, William F., 1341 Meridian St. (12) LaFrance, Walker, Jackley & Saville, 360 Pine St. (4) Corson, Charles E., 1211 Park Ave. (95126) Leppert, Eileen, 1222 Hearst Bldg. (3) Erickson, Donald R., 777 N. 1st St. (95112) Lewis, G. Irwin, 1090 Chestnut St. (94109) Ernst & Ernst, 1212 Bank of America Bldg. (13) Lindquist, von Husen and Joyce, 332 Pine St. (94104) Ferguson & Worden, 1671 The Alameda (95126) Lundberg, Fred E., 332 Pine St. (94104) Garman & Callahan, 1030 S. Winchester Rd. (28) Lybrand, Ross Bros. & Montgomery, One Bush St. Gottenberg, McDowell, Krouskup & Co., 700 Com­ (94104) munity Bank Bldg. (95113) Maguire, John M., 785 Market St. (94104) Harden, Swisher & Jensen, 265 Meridian Ave. (26) Main, Lafrentz & Co., 255 California St. (94111) Hood, Gire & Company, 28 N. 1st St. (95113) Manning, Walter D., 605 Market St. (94105) Ippolito, Joseph R., 702 Bank of America Bldg. Marciniak, Wm. J., 58 Sutter St. (94104) Johnson, Miller and Roberts, 1261 Lincoln Ave. Marcus, William, 870 Market St. (94102) (95125) Maxwell, Thomas & James, 625 Market St. (94105) Judge and Hill, 2858 Stevens Creek Blvd. (28) Mayer, Charles A. and Co., 681 Market St. (94105) Judge, J. Eugene, 930 N. 9th St. (95112) McKean, John R., 681 Market St. Kasch, Lautze & Lautze, 586 N. First St. (95112) Mendelson, Samuel, 1095 Market St. (3) Keller, Stanley P., 3107 Alum Rock Ave. (95127) Meredith, C. C., 425 Bush St. (8) Luckhardt, John D., 608 Wells Fargo Bank Bldg Metcalf, Gianni & Brungardt, 369 Pine St. (94104) (95113) Meyer, Estelle, 25 Taylor St. (94102) McFarlane, John L., 1722 Husted Ave. (24) Mooney, John T., 600 Stockton St. (94120) Metcalf, Gianni & Brungardt, 888 N. First St. (95112) Morris & Morris, 870 Market St. (94102) Minor, Orval E., 1500 Camino Monde (95125) Morris, Richard, 105 Montgomery St. (94104) Nowlin, Eugene H., 969 Curtner Ave. (25) Morris, Richard Halsey, 4721 Mission St. Peat, Marwick, Mitchell & Co., 480 N. First St. Moss, Adams & Co., 155 Montgomery St. (94104) (95112) Mulvihill, Thomas F., 1255 Post St. (94109 Petrinovich, James J., 586 N. First St. Muncy, McPherson & Co., 1 Montgomery St. (94104) Piane, George W., 246 S. First St. (95113) Nishi & Moriguchi, 1732 Post St. (94115) Price Waterhouse & Co., 777 N. First St. (95112) O’Keefe & Lalanne, 582 Market St. (94104) Rosenthal, Leonard & Co., 1671 The Alameda (95126) Peat, Marwick, Mitchell & Co., 601 California St. Schmidt, Victor, 4960 Hamilton Ave. (95130) (94108) Stephenson, William R., 1515 The Alameda (26) Pedersen, Frank T., 24 California St. (11) Sunseri, Frank, 1276 Lincoln Ave. (95125) Penney, L. H. & Co., 235 Montgomery St. (4) Touche, Ross, Bailey & Smart, 111 W. St. John St. Perkins & Trousdale, 111 Sutter St. (94104) (95113) Petersen. Chas. H. & Co., 690 Market St. (94104) Walker, Gale V., 586 N. First St. Pierce, Henry H., 220 Montgomery St. (94104) Wood, Nye & Co., Wells Fargo Bank Bldg. (95113) Plummer & Den-Herder, 1355 Market St. (94103) Worley, T. C. & Co., 1541 The Alameda (95126) Pomerantz, D. E., 23 Grant Ave. (94108) Yamate, Henry T., 1027 N. 4th St. (12) Preissner, Frances G., 311 California St. (94104) Young, Arthur & Company, Community Bank Bldg. Price, Reuben E. & Co., 703 Market St. (94103) (95113) Price Waterhouse & Co., 120 Montgomery St. (94104) Young, Chester Charles, 404 Bank of America Bldg. Prior & McClellan, 703 Market St. (94103) (13) Rich, Neville, Jr., 41 Sutter St. (94104) Robinson, Nowell & Co., 210 Post St. (94108) San Leandro Rockwood, Ronald D , 681 Market St. (94105) Rodrigues, Sherwood T., 4990 Mission St. Baker, A. B. & Company, 400 Estudillo Ave. Rose, Morton S., 425 Bush St. (94100) Buehler, Henry C., 1155 E. 14th St. (94577) Rosenbaum, Lee & Associates, 425 Bush St. (94108) Greenstein, Morey, 1326 E. 14th St. (94577) Rowley, Sterling H., 240 Stockton St. (94108) Landis, George L., 211 Joaquin Ave. Ruggiero and Verbarg, 2390 20th Ave. (94116) Minger, Giroux & Davini, 220 Juana Ave. (94577) Salich, Hafis, 2525 Van Ness Ave. (9) Thiel, David A., 220 Juana Ave. (94577) Scarf & Oyen, 57 Post St. (94104) Schwartz, Stephen J., 220 Montgomery St. (94104) San Luis Obispo Seidman & Seidman, 100 California St. (94111) Belcher, Charles & Co., 1159 Marsh St. (93401) Sellinger, Albert A., 995 Market St. (3) Hamers, John M., Jr., 860 Pacific St. (93401) Shade, Ross, 126 Post St. (94108) Knight, Robert A., 860 Pacific St. (93401) Shea, Good & Fowler, 80 Stonestown (94132) Lund & Guttry, 1011. Pacific St. Shein, Harold, 870 Market St. (2) McLinn, Dorothy M., 160 Binscarth Rd., Los Osos Shindell & Wiener, 209 Post St. (8) (93401). Siegel, Nathan B., 3406 Geary Blvd. (18) Towle, Burkely, 860 pacific St. (93401) 16 American Institute of Certified Public Accountants

CALIFORNIA (Continued)

San Marino Guymon, N. Ray, 314 E. Chapel St. Jones, J. Talmage, 2975 Huntington Dr. Lindorf, Roy & Co., 612 S. Broadway (93454) McCarville, John B. & Co., 2540 Huntington Dr. Lund & Guttry, 325 S. McClelland Sager, Carl C., 2304 Huntington Dr. (9) Schmid, Rudolf F., 135 W. Battles Rd. (93454)

San Mateo Santa Monica Babbitt, Harold V., 710 Wilshire Daniel, Mayer Albert, 15 Eastwood Dr. Dellinger, Arthur J., 613 Wilshire Blvd. Hemming, Morse & Co., 53 N. San Mateo Dr. Fassenfelt, Daniel I., 1213 Lincoln Blvd. Klein, Hugo Albert, 221 N. San Mateo Dr. Gill and Campbell, 425 Wilshire Blvd. Maddux, John G., 4 W. 4th Ave. (94402) Hoegsted & Bushman, 225 Santa Monica Blvd. McGuire, Charles E., 122 2nd Ave. (94401) Knight, John B., 2926 Santa Monica Blvd. (90404) Ohlson, Robert D., 2070 Pioneer Ct. Myerson, M. Z., 1523 6th St. (90401) Schwartz, Lee E., 161 W. 25th Ave. Nourse, Harry L. Audit Co., 409 Santa Monica Blvd. Thielmeyer, Herbert R., 205 E. 3rd Ave. Plumer & Whiting, 1244 6th St. (90401) Wain, Samuel & Co., 1941 O’Farrell St. Traister, Aaron L., 1523 6th St. (90401) Wolk, Alvin B., 2012 Wilshire Blvd. San Pablo de Reynier, Frances, 2122 Church Lane Santa Paula Hutcheson, Hom, Johnson & Hey, 136 N. 10th St. San Pedro (93060) Drummond, Gilbert, 555 W. 9th St. (90731) Fuld, Neisch & Co., 232 W. 7th St. Santa Rosa Hickerson, Truman O., Jr., 915 S. Grand St. Rafalovich & Rafalovich, 870 W. 9th St. Bastianon and Kaufhold, 3950 Montgomery Dr. (95405) Rinard, Ernest W., 637 W. 6th St. Fitzpatrick & Poulsen, 2841 Cleveland Ave. (95401) Robinson, Pettie & Co., P.O. Box 1270 Griffith, Robert V., 1188 Yulupa Ave. Guggiana, Clement R., 528½ 5th St. Hartmann and Koonce, 902 3rd St. (95404) San Rafael Johnson and Babbini, 803 3rd St. Casteel, Harold E., Jr., 899 Francisco Blvd. List, Frank V., 886 2nd St. (95404) Cooper & Kerr, 1005 “A” St. Mitchell, Roy F. & Associates, 102 “D” St. Costanzo & Greene, 1010 “B” St. Severns, Loren, Jr., 718 Spring St. (95404) Dalton, Graupner & Barber, 900 Mission Ave. Franzman, George W., 1010 “B” St. Saratoga Neel, Earl H., 419 Nova Albion Way Shea, Good & Fowler, 1010 “B” St. Matheson, Homer & Co., 12138 Kristy Lane (95020) Sleezer & Eckhoff, 874 4th St. (94901) Tyler & Martz, Masonic Bldg. Seaside Vucina, John M., Jr., P.O. Box 504 Santa Ana Diehl, Evans and Company, 1823 E. 17th St. Selma Edwards, R. C. and Co., 708 United California Bank Krouskup, Donald W., 1816 E. Front St. Bldg. (92702) Ernst & Ernst, United California Bank Bldg. (92702) Finley and Rowley, 1222 N. Broadway Shafter Flynn, Clinton H. & Company, 1016 N. Broadway Speer, Chavez & Ruggenberg, 560 Central Ave. Fragnoli, Gino F., 1525 E. 17th St. (92701) Frisbee, Ira N. & Co., 1010 N. Main St. (92701) Hardy, Youngman & Williams, 2100 N. Broadway Sherman Oaks (92706) Ackerman, Richard W., 15300 Ventura Blvd. (91403) Holford and Kondris, 204 W. Washington (92701) Artz, Richard L., 14200 Ventura Blvd. (94103) Largent, B. L., 1660 E. 1st St. (92701) Freedman and Wohl, 15300 Ventura Blvd. (94103) Linder, K. David, 417 S. Main St. Greenstein, Jerald, 14011 Ventura Blvd. (94103) Lyons, Bandel & Bryant, 811 Broadway Mitchell, John D., 13824 Ventura Blvd. (94103) Poole, Rasmussen & Co., 17061 E. 17th St. Pollak, Norman L., 14937 Ventura Blvd. (94103) Price Waterhouse & Co., 811 N. Broadway (92701) Wood, C. Raymond, 15300 Ventura Blvd. (91403) Whiteing, George R., 2336 N. Hathaway Lane (92701) Wiersig, Sherwin H., 1631 N. Bristol St. (92706) Sonoma Carr & Jolly, 566 First St. W. Santa Barbara Thomssen & Sears, 706 Broadway (95476) Ball, Carroll, 916 Anacapa St. Bartlett, Pringle and Wolf, 26 W. Figueroa (93105) Duncan, George Perry, 1216 State St. Sonora Faletti, Knapp & Jarabin, 29 E. Canon Perdido St. Freeze, William, 219 S. Stewart St. (95370) (93101) Guntermann & Johnston, 308 E. Carrillo St. Hallor, Edward Bennett, 283 La Arcada Bldg. South Gate Head, William W., 102 E. Victoria St. (93104) Anderson, William R. Company, 3725 Tweedy Blvd. Kendall, William D., 2946 De la Vina St. (93105) Clarke, Robert David, 10132 California Ave. McGowan, Francis J., 1222V6 State St. (93104) Lindorf, Roy & Co., 3529 Firestone Blvd. (90280) Wahl, William R., 1525 State St. Muller, H. J. & Co., 3175 Tweedy Blvd. (90280)

Santa Clara South Pasadena Boitano and Sargent, 2620 The Alameda Calverley, Walter J., 1419 Mission St. (91030) Callan, Marc, 949 Franklin St. Dice, Robert V., 1810 Fair Oaks Ave. Reed, Charles W„ 3543 Londonderry Dr. South San Francisco Hansen, John C., 139 Mitchell Ave. (94080) Santa Cruz Houlihan, Callistus V., 423 Grand Ave. Ackerman, Strauhal & Co., 1332 Commerce Lane Roudabush, Bruce L., 45 S. Linden Ave. (94080) Butler & Stephens, 2103 N. Pacific Shea, Good & Fowler, 363 El Camino Real (94081) Houlahan, C. W., 112 Dakota Ave. Maness, Hontalas & Srsen, 113 Cooper McNeely & Sparkman, 111 Dakota Ave. Stockton Bledsoe, E. E., 1129 N. Wilson Way (95205) Blomberg, Charles L., 222 Medico-Dental Bldg. Santa Maria Bowman, Fong, McKnight & Company, 807 N. San Diehl, Evans and Company, 307 S. Lincoln St. Joaquin St. (95202) Easter, Don R., 1862 S. Broadway (93454) Brignardello & Morris, 621 Bank of America Bldg. Firm List of Members 17

CALIFORNIA (Continued)

Stockton (Continued) Roden, Harry R., III, 5430 Van Nuys Blvd. (91401) Russ, York & Galloway, 8155 Van Nuys Blvd. (91402) Buxton, John K., 705 Bank of America Bldg. (95202) Simon, Martin, 6308 Woodman Ave. (91401) Dowden, Leland A., 33 E. Magnolia (2) Tamkin, William, 5431 Katherine Ave. (91401) Groom, Jay N., 2734 Pacific Ave. (4) Turner & McCauley, 8155 Van Nuys Blvd. (91402) Jardine, Emile R., 110 N. San Joaquin St. (95202) Weisberg, Merton S., 14416 Victory Blvd. Kleinfeld, Oscar Budd & Company, 7 W. Acacia St. (95202) Libhart, Ray E., 222 Medico-Dental Bldg. (95202) Venice Lyman & Keister, 616 Bank of America Bldg. (95202) Osterdock, W. A., 1827 S. El Dorado St. (95206) Hyman, Joseph, 325 28th Ave. Piersa and McMaster, 216 Dorris Pl. (95204) Rue, Snell, Hutchison & Co., 1140 N. El Dorado St. Scott, Frank C., 211 Dorris Pl. (95201) Ventura Weber, Adolph, 2626 N. California Hutcheson, Hom, Johnson & Hey, 1147 E. Main St. Soares and Sandall, 1241 E. Main St. Vance & Thrift, 60 S. California St. Studio City Haas, Shulman and Company, 12754 Ventura Blvd. Kaufman & Enzer, 13107 Ventura Blvd. (91604) Visalia Kirsch, Arnold & Co., 12178 Ventura Blvd. (91604) Artis, Richard J., 632 W. Oak St. (93278) Steinman, Robert A., 12240 Ventura Blvd. Kuchenbecker, William T., 121 E. Main St. McCullough, Wm. W. & Co., 129 N. Church St. (93277) Sunnyvale McLaughlin, Calvin B., 322 Bank of America Bldg. Fama and Velazquez, 211 S. Murphy Ave. Sheklian, N. N., 131-B W. Willow Glascock, Leo E., 578 S. Murphy Ave. (94086) Vollmer, Canfield & Westenrider, 123 N. Stevenson St. Terpening, Robert J., 226 S. Murphy St. Wilson, Johnson, Honnell & Newman, 314 Bank of America Bldg. Tarzana Abrams, Marvin S., 18345 Ventura Blvd. (91356) Vista Bisceglia, Gabriel A., 5440 Shirley Ave. Cook, S. M., Jr., 528 Valley Dr. (92083) Wasserman, Ronald, 18751 Ventura Blvd. (91356)

Temple City Walnut Creek Abel, Harry W., 1325 Locust St. Pistole, James A., 9170½ E. Las Tunas Dr. Andrews and Carlsen, 1662 Surrey Ct. King, Apger, Franceschi & White, 1665 Newell Ave. Thousand Oaks Maltzman & Brethauer, 1203 Arroyo Way Rose, Goodwin & Prince, 60 W. Olson Rd. Watsonville Torrance Lettunich, Martin M., 224 Lettunich Bldg. (95076) Meadway, C. J., 22521 Crenshaw Blvd. (90507) Maness, Hontalas & Srsen, 14 Carr St. Williams, H. Arch, Jr., 2502 Highcliff Dr. (90505) Sapro, Peter J„ 20 E. Lake Ave.

Tracy West Covina Walter, Helen J., 1121 Adam Miller, James L., 652 S. Sunset Ave. (91790) Smith & Lauritzen, 535 E. Vine St. Tujunga Starner, Robert H., 1705 W. Chetney Dr. Anderson, Theodore W., 9924 Commerce Ave. Steadman, Don William, 530 S. Sandy Hook

Tulare Westwood Green, Maurice M., 114 E. Kern (93274) Moore, Morey A., 945 Westholme Ave. (90024) Joncoaltz, Raymond, 145 N. “N” Lynch, Adair & Evans, P.O. Box 1317 (93274) Whittier Tulelake Arrington & McDonald, 414 E. College St. (90602) Darling, Wold & Agee, 231 S. Washington Ave. Lambie & Molatore, “D” St. (90608) Haskell, James H., 10510 Portada Dr. (90603) Turlock Holmgren and Sawyer, 614 W. Hadley St. Poons, Robert A., 13039 Racimo Dr. (90605) Hillberg and Reichenbach, 108 N. Broadway Pyle, Lance, Schlinger & Soll, 330 S. Painter (90602) Schmidt and Berger, 428 E. Main St. (95380) Reed & Stewart, 330 S. Painter Ave .(90602) Shackelford, Robert D., 16348 Heathfield Dr. Tustin Young, Harvey E., 13400-A E. Whittier Blvd. (90605) Hanson, Peterson, Cowles and Sylvester, 653 S. “B” St. (92680) Willits Hunt, Gayle S., 94 N. Main St. (95490) Ukiah Crook, Moore & Knudsen, 532 S. School St. Woodland Campos, Sebastian, 221 W. Main St. Upland Lucas, Glenn W., Jr., Logue Bldg. (95695) Thrall and Rodgers, 325 N. 2nd Ave. (91786)

Vallejo Woodland Hills Dryselt, George A., 538 Florida St. Becker, Arthur, 22543 Ventura Blvd. (91364) Katz, Eugene, 1523 Tennessee St. Gilmore, Warren C., 22543 Ventura Blvd. (91364) Kelleher, Jerome E., 327 Georgia St. Rich, Martin, 19709 Ventura Blvd. (91364) Smith, Robert H., 1330 Marin Sterling, Donald & Co., 4731 Abbeyville Ave. (91364) Woodbury, Duncombe M., 2608 Springs Rd. Van Nuys Yreka Anderson & Ferguson, 6842 Van Nuys Blvd. (91405) Harris, William L„ Box 626 Asbury, Elgin E., 5430 Van Nuys Blvd. (91401) Jones, Schiller & Co., 740 S. Main St. (96097) Forschler, Donald E., 14411 Vanowen Fralic and Waegele, 6842 Van Nuys Blvd. (91407) Nelson and Rogers, 14606 Victory Blvd. Yuba City Peck, William M., 7335 Van Nuys Blvd. Binninger, Robert B., 950 Clark Ave. 18 American Institute of Certified Public Accountants

COLORADO Alamosa Cantley, James W., 1320 Vine (80206) Carvill, Gordon S., 722 American National Bank Garris, Robert W., 402 San Juan Ave. Bldg. (80202) Tharp, Ralph, P.O. Box 609 Chiappini, Louis P., 718 17th St. (80202) Collins, Peabody, Masters & VanderLaan, 333 Ameri­ can National Bank Bldg. (80202) Arvada Connors, Hogan, Miles and Kumagai, 1649 Vine St. Hines, Condon & Associates, 5622 Yukon St. (80002) (80206) Meisel, Walter H., 5800 Wadsworth Cordle and Associates, 1400 Western Federal Savings Parent, Robert L., 5532 Harlan St. (80002) Bldg. (80202) Daniel, Daniel, Ennis & Co., 1845 First National Bank Bldg. (80202) Aspen Davies & Ryan, 1530 Western Federal Savings Bldg. Podmore, R. A., Box 1166 (80202) Douglas, Carl A., 333 W. Colfax (80204) Dulacki, Edward J., 940 Capitol Life Center (3) Aurora Dunham, Stephenson & Associates, 1200 Lincoln St. Heider, Walter E. and Company, 1470 Emporia St. (80203) Hutchison, Marion L., 1465 Boston St. Early, Norman F., 316 Symes Bldg. Eckelman and Crowley, 8646 W. Colfax Ave. (80215); Raizen and Frolich, 1451 Florence St. (80010) 817 17th St. (80202) Snyder, G. Jay, 1984 Nome (80010) Erb, Harry L., 607 Central Bank Bldg. (2) Ernst & Ernst, 1741 First National Bank Bldg. (80202) Boulder Fagerness, David W., 1810 First National Bank (2) Farkas, Saltzman & Company, 280 Columbine St. Anderson, Robert R. & Company, P.O. Box 1021 (80206) Butterfield, A. V., 2981 Peak Ave. (80301) Fitzke, Ronald R., 704 Colorado Bldg. (2) Lacey & Grimsley, 2976 Peak Ave. Fox, Elmer & Company, 1701 Security Life Bldg. Peterson and Taylor, 703 Brooklawn (80202) Rhode and Titchenal, 1024 Pearl St. Fox, Louis L., 1741 Gilpin St. (18) Rice & Enright, 3830 Barr Ct. Fried, Benjamin L., 1757 S. Jasmine St. (80222) Schell, David J., 2991 Peak Ave. (80302) Garber, Emanuel, 1529 York St. (80206) Schone, A. W. and Company, 1024 Pearl St. (80302) Ginsberg, Jerome, 241 Hudson (80220) Grant, Alexander & Company, 621 17th St. (80202) Griffith, Donald I., 1576 Sherman St. Brighton Hamma and Nelson, 1000 American National Bank Taylor, Charles A. & Associates, 1821 E. Bridge St. Bldg. (80202) Harcourt, Tanner and McEwen, 830 American Na­ tional Bank Bldg. (80202) Colorado Springs Harris, Kerr, Forster & Company, 1845 Sherman St. Auld & Taylor, 313 Mining Exchange Bldg. (80902) (80203) Enger, Donald D., 2500 N. Circle Dr. Hart, Weber & Cronin, 850 Lincoln St. (80203) Gregory, Edgar P., 309 S. Cascade (80903) Haskins & Sells, 818 17th St. (80202) Heider, Walter E. and Company, 716 E. Fontanero Haskins and Zick, 300 Speer Blvd. (80203) (80907) Havill, J. R., 1711 Penn (80203) Hentges, Walter E., 1331 N. Weber (80903) Haworth, R. Wallace, 309 Equitable Bldg. (80202) Hieser, Harry, 215 Independence Bldg. Heider, Walter E. and Company, 303 Denver National Hinton, Donald F., 709 N. Nevada Bldg. (80202) Kingsolver, White, Griffis & Jonson, P.O. Box 2419 Hendee, F. C., 825 Denver National Bldg. (80901) Hetrick & Moore, 200 Fillmore Bldg. (80206) Lester, R. H. & Co., 403 First National Bank Bldg. Holben and Geis, 516 Bankers Union Life Bldg. Marring, Fredric W., 1306 W. Cheyenne Rd. (80206) Price & Moeller, 215 Independence Bldg. Hook, Reed and Italiano, 612 American National Bank Schaefer & Reynolds, 601 N. Nevada Ave. Bldg. (80202) Smentowski, Leo R., 619 N. Cascade Ave. Idelberg, Morey, 607 Central Bank Bldg. (80202) Trichak, Trainor & Tillman, W. Pikes Peak Ave. & Kaempfer, Myron A., 1441 Welton St. (80202) 7th St. Kennedy, Pool and Lesan, 1575 Sherman St. (80203) Tunnell, Robert D., 817 Westmoor Dr. (80904) Kentor, Charles, 730 American National Bank Bldg. (80202) Cortez Kippur, Irving, 716 Security Bldg. Knecht, Robert A., 1677 Wadsworth Blvd. (80215) Hutchison, William C., 10 W. Main St. Komelsen, Vern D., 1700 Broadway (80202) Lindsay, Alexander J. and Co., 820 N. Arbor Krieger, Benjamin S., 520 University Bldg. (80202) Kring, Tietze, Carleton & Co., 1200 Lincoln St. Craig (80203) Lindsay, Alexander J. and Company, 1576 Sherman St. Razzano, Ralph P., 475 Yampa Ave. (81625) (80203) Logan, Arnold & Co., 900 E. Louisiana Ave. (80210) Delta Lutz, Howard D., 413 Symes Bldg. (80202) Lybrand, Ross Bros. & Montgomery, 1030 Petroleum Calhoun, John C., Colorado Bank Bldg. (81416) Club Bldg. (80202) McDonald, Wm. A., 425 University Bldg. (80202) Denver McGee, Robert L., 235 Fillmore (9) Acebo, José M., 2295 Bell Ct. (80215) McGraw, Robert John, 1652 Franklin St. (18) Alsfasser, Eye, Brown and Whitley, 618 Guaranty McMahon, Maddox and Rodriguez, 70 W. 6th Ave. Bank Bldg. (2) (80204) Andersen, Arthur & Co., 1700 Broadway (80202) McManus, Richard J., 900 E. Louisiana (80210) Arent, Jacob, 1730 Gaylord St. (80206) Mertsching, Wm. A., 209 16th St. (80202) Arterburn, Philip D. & Co., 1140 Delaware St. (80204) Miller, B. W., 994 S. Ogden St. (80209) Baldwin, Arthur & Company, 1720 California St. Miller & McCollom, 1575 Sherman St. (3) (80202) Milzer, Sidney & Company, 1915 Clarkson St. (80218) Ballin, Milstein & Feinstein, 1635 Marion St. (18) Mintener, Ralph D., 755 S. Jackson St. (9) Bauman, Carl H., 101 University Blvd. (6) Moss, Thomas L., 714 Farmers Union Bldg. (3) Bergin & Moore, 1530 Western Federal Savings Bldg. Munishor, I. Bernard, 3435 E. Bayaud Ave. (80209) (80202) Nathan, Truitt & Company, 900 E. Louisiana Ave. Bernstein, Harry S., 255 Clayton St. (1) (80210) Binstock, Robert A., 818 17th St. (80202) Olesh, Bressler & Idelberg, 201 University Blvd. Boland, Robert J., 1700 Broadway (80202) (80206) Bonicamp, Koelling, Smith & Farrow, 430 Petroleum Olson & Dufty, 1677 Wadsworth Blvd. (80215) Club Bldg. (80202) Parker and Rippy, 461 Hilton Office Bldg. (2) Briber, Gary E. & Co., 729 E. 17th Ave. (3) Peat, Marwick, Mitchell & Co., 2400 Security Life Brockmann, Francis, 522 Farmers Union Bldg. (80203) Bldg. (80202) Brown, Wm. Fred, Jr., 722 University Bldg. (80202) Peck, Doran W., 247 Petroleum Club Bldg. (80202) Bryden, Oliver & Associates, 511 Farmers Union Bldg. Pedicord, Lester D., 216 Clayton St. (80206) (3) Permut, A. H., 616 Patterson Bldg. (2) Burrus, Kenneth E., 1500 Denver Club Bldg. (80202) Price Waterhouse & Co., The First National Bank Butler, Schneider & Company, 101 S. Madison (80209) Bldg. (80202) Firm List of Members 19

COLORADO (Continued)

Denver (Continued) Mueller, Ray C. and Company, 625 8th Ave. Sheehy, Frank J., P.O. Box 507 Quinette, Wm. H., 750 Denver Club Bldg. (2) Rhodes, Black & Olsen, 416 American National Bank Bldg. (80202) Julesburg Rice & Enright, 318 Patterson Bldg. (80202) Capps, Thomas W., Jr., 106 E. First Rice, Gerald E., 1829 York St. (80206) Schmitz, Paul L. & Co., 1200 Lincoln St. (80203) Schneider & Ashby, 824 Majestic Bldg. (80202) La Junta Shockley, Orville M., 1726 Champa St. (80002) Smith, Marvin, 6007 W. 16th Ave. (80212) Rollins, Robert W., P.O. Box 13 (81050) Standifer, Richard L., 749 S. Vine St. (9) Stone, Gray and Company, 101 S. Madison St. (80209) Lakewood Strang, Fletcher F., 1420 Ulster (80220) Sumerwell and Mulhern, 431 W. Colfax Ave. (80204) Gwinn, Donald E., 1485 Holland (80215) Sutton, Richard K., 1540 Emerson St. (18) Holben and Geis, 10395 W. Colfax Ave. (80215) Touche, Ross, Bailey & Smart, 1801 First National Terada, Roy T„ 2480 Kipling St. (80215) Bank Bldg. (80202) Whitlock, Charles E., 1510 Glen Ayr Dr. (80215) Valentine, William R., 4100 W. 38th Ave. (80212) Vander Ploeg, J. D., 405 Guaranty Bank Bldg. (80202) Waters, Robert B., 901 Western Federal Savings Bldg. Lamar (80202) Strait, A. Marvin, Johnson-Strait Bldg. Weber, John T., 8646 W. Colfax (80215) Westblade & Turnage, 745 Sherman St. Whittemore, Leslie E. & Co., 1700 Broadway (2) Leadville Wilch & Smith, 300 E. Speer Blvd. (80203) McClave, Julian F., 634 W. 6th Wilkins, Winter and Barrett, 730 Petroleum Club Bldg. (80202) Wolf, Michael, 1009 Farmers Union Bldg. (3) Littleton Young, Arthur & Company, 2100 Security Life Bldg. Cordle and Associates, 709 W. Littleton Blvd. (80120) (80202) Denton, L. Karl, .5570 S. Broadway (80120) Duncan, Carl M., 5401 S. Prince (80120) Hill, Henry B., 2009 W. Littleton Blvd. (80120) Durango Cooper, Cecil E., Jr., 205 W. Park Ave. (81302) McKenna, Robert L., 777 Main Ave. (81302) Longmont Bender, Harold J., 1409 Sanborn Pl. (80501) Brock, Cordle and Associates, First National Bank Englewood Bldg. (80501) Heider, Walter E. & Co., 3311 S. Broadway Conly, William E., Jr., Box 194 Whittemore, Leslie E. & Co., 3385 S. Bannock Loveland Holloway, Bryce A., Sr., 436 Cleveland Ave. (80537) Estes Park Ray and Halliburton, 205 E. 5th St. (80537) Hunt, Wayne, P.O. Box 1763 (80517) Samuelson, Carl A., 2200 Fall River Rd. (80517) Monte Vista Evergreen Cochran, Joseph H., 118 Washington (81144) McMahon, Maddox and Rodriguez Montrose McNulty & Andrew, 523 Main St. (81401) Fort Collins Bennett, Robertson L., 155 N. College Ave. Greager, Harold C., 333 W. Mountain Ave. Pueblo Kruchten, Alvin J., First National Bank Bldg. Becker, Clayton A. & Company, 315 W. 8th St. Rogers and McCluskey, 212 W. Magnolia (80522) Dell, Peter A., P.O. Box 142 (81002) Fredrickson, R. G., 215-18 Thatcher Bldg. Halbig, F. J. and Associates, Thatcher Bldg. Fort Morgan Hill and Schmidt, 119 Colorado Ave. (81005) Cooper & Wilson, 231 Main Street Bldg. Kiblosky, Dan J., 416 Colorado Bldg. Townsan, Clarence R., 423 Main (80701) McDonald & Holligan, 2001 N. Hudson Ave. Nunn, James L., 400 E. 4th St. Taussig, Frank W., Thatcher Bldg. Glenwood Springs Hooker, John W., 829 Grand Ave. (81601) Rocky Ford Lacey and Grimsley, Empire State Bank Bldg. Golden Cordle and Associates, 909 13th St. (80401) Wagner, Stephen M., 1800 Jackson St. Sedalia Young, Harold R., P.O. Box 144 (80135) Grand Junction Atkinson and Cross, 753 Rood Ave. Sterling Coe, Robert W., 205 N. 5th Earnhart, Jack W., 131 S. Second St. Dalby, Wendland & Jensen, 400 First National Bank (81501) Hunter and Sherwood, 121 N. 8th St. Trinidad Miller and McCollom, 451 Rood Ave. McNulty, John E., 200 N. 6th St. Whittemore, Leslie E. & Co., McCormick Bldg. Tucker and Cross, 306 First National Bank Bldg. (81082) (81501) Wheat Ridge Greeley Anderson, Axel E., 10270 W. 33rd Ave. (80033) Anderson, Robert R. & Company, 1007 9th Ave. Bailey & Wylie, 4485 Wadsworth (80033) Brough and Fuller, 317 First National Bank Bldg. Boynton, E. Roberta, 4136 Balsam St. Dunham, Stephenson & Associates, 322 First National Bank Bldg. (80631) Huneke, Bergendahl & Anderson, 1002 9th St. (80632) Wray Miller, Albert R., 1019 10th Ave. (80632) Mich, Lawrence E., 110 National Bank Bldg. (80758) 20 American Institute of Certified Public Accountants

CONNECTICUT Ansonia Fairfield Einbinder, David A., 366 Main St. Allen, Cassidy & Company, 2000 Black Rock Tpke. Baum and Lipton, 1595 Black Rock Tpke. (06432) Deitler & Deitler, 1495 Black Rock Tpke. Avon Felis, Austin S., 1838 Black Rock Tpke. Bums, J. Harold, 110 Thompson Rd. (06001) Fish, Frederick R., 53 Unquowa Pl. (06430) Page, Howard L. & Co., 55 W. Avon Rd. (06001) Leask, John M., Jr., 1177 Post Rd. (06430) Pjura, Paul P., 1177 Post Rd. (06430) Bloomfield Shook, Edwin O., 1239 Post Rd. Lieberman, Louis A., 50 Jerome Ave. Farmington Branford Carey, Newton B., Vine Hill Rd. (06032) Kahl, Oscar H., 225 Montowese St.

Bridgeport Glastonbury Bernnard, Henry, 240 Fairfield Ave. (3) Glotzer, William B., 2377 Main St. (06033) Bonitati, Charles, 1301 Wood Ave. (06604) Buckley, Jeremiah S., 955 Main St. (06603) Burke, Thomas G. & Company, 1016 Broad St. (3) Granby Capossela, Joseph F., Jr., 945 Main St. (4) Theriault, Doran L., 422 College Hwy. Cody, John F., 955 Main St. (3) Cohen and Engelson, 177 State St (06603) Colman, Lawrence J., 1188 Main St. (06603) Demotses, Andrew J., 114 State St. (06603) Greenwich Dworken & Klein, 114 State St. (06603) Allen, Cassidy & Co., 1 E. Putnam Ave. Friedberg, Milton H. & Co., 880 Main St. (06603) De Palma & Ain, 45 E. Putnam Ave. (06820) Gaspierik, Edward, 1301 Wood Ave. (1) Gordon, Bruce, 315 Greenwich Ave. Grom, George W., 1101 E. Main St. (8) Graber, Malcolm E. & Co., 22 W. Putnam Ave. Hope, J. William & Company, 1200 Broad St. (06603) Katz, Mortimer, 289 Greenwich Ave. Isaacs, Edward & Company, 265 Congress St. (4) Kennedy, Alexander W. & Company, 1 W. Elm St. Koehler, Harry G., 211 State St. (3) Wiendieck & Co., 309 Greenwich Ave. (06830) Kornblut, Irving L., 114 State St. (06603) McDonald, Charles J., 3787 Main St. McGloon, John H., 955 Main St. (06603) Groton Morrell, Peter P., 1346 Kossuth St. Gottesdiener, Martin & Company, 174 Bridge St. Moss, Jack M., 114 State St. Seward and Monde, 402 Long Hill Rd. (06340) Nestor, Sarka & Schurman, 1140 Fairfield Ave. (06605) O’Connor, James F., 1330 Brooklawn Ave. (06604) Roof, Richard F., 1016 Broad St. (3) Hamden Ryback, A. F., 1016 Broad St. (06603) Schoenhorn, Sigmar, 203 Golden Hill St. (06604) Chizzick & Sahl, 3013 Dixwell Ave. (06518) Schwartz and Sax, 240 Fairfield Ave. (06603) Smith, Joseph Y., 1115 Main St. (3) Hartford Srebnick, Leonard, 240 Fairfield Ave. (06603) Andersen, Arthur & Co., 100 Constitution Plaza Stem & Stem, 114 State St. (06603) (06103) Varholy, Stephen V., 279 Washington Ave. (06604) Apter & Franklin, 75 Pearl St. (06103) Venman, John H. & Company, 114 State St. (06603) Barry, Macri & Co., 750 Main St. (06103) Yaffle, Arthur H., 1115 Main St. (3) Blum, Kaplan & Company, 999 Asylum Ave. (06105) Zimmer and Zimmer, 1188 Main St. (06603) Bonadies, Francis T., 15 Lewis St. Zolan & Bernstein, 285 Golden Hill St. (06604) Bottum, Maurice S., 15 Lewis St. (3) Carlisle, Frederick C., 1049 Asylum Ave. (5) Bristol Carpenter, Darwin R., 999 Asylum Ave. (06105) Cole, Manuel & Co., 44 Gillett St. (06105) Barr, Gerald E., 71 Collier Ave. Danseyar, Morton L., 15 Lewis St. (3) Chamberlin, Carter R. & Co., 160 Farmington Ave. Dayton, Piercey & Knapp, 49 Pearl St. Eisenberg, Bernard, 119 Ann St. Brookfield Epstein, Kostin & Co., 42 Asylum St. Ernst & Ernst, 1 Constitution Plaza (06103) Malkin, Warren F., Sr., Whisconier Hill on Rte. 25 Fulco, S. N. and Company, 244 Collins St. (5) Goodman, Spitz & Sullivan, 120 Oxford St. (06105) Cheshire Guinan, Joseph M., 223 Sisson Ave. Robbins, Howard E., 1030 S. Main St. Hathaway, Edwin B. & Company, 29 Pearl St. Hirschfeld, Alvin J., 234 Pearl St. Jacobs, Harry & Company, 242 Trumbull St. (06103) Collinsville Kasin, Lester E., 51 Gillett St. (5) Lambert, Wilbur C., Wright Rd. Kircaldie, Randall & McNab, 36 Gillett St. (06105) Kleman, George J., 54 Church St. (06103) Kling & Orenstein, 36 Woodland St. (5) Danbury Luedee, Richard J., 750 Main St. (06103) Allen, Leo & Company, 7 West St. Lybrand, Ross Bros. & Montgomery, 1 Constitution Chuvala, John W., 205 Main St. (06810) Plaza (06103) Coe & Mittler, 42 Main St. Malis, Stanley H., 525 Main St. (6) Larsen, Walter W., 31 West St. Massa, Andrea H., 36 Pearl St. (06103) Robinson, Frederick F., 59 Main St. Maynard, Clifford R., 167 Washington St. (06106) Schwartz and Sax, 42 Main St. McGann, Winston C., 15 Lewis St. (3) Seward and Monde, 234 Main St. (06810) Pace, Repp & Johnson, 49 Pearl St. (06103) Page, Howard L. & Co., 37 Lewis St. (06103) Peat, Marwick, Mitchell & Co., 100 Constitution Plaza Darien (06103) Parr, William H., 381 Post Rd. Perloff and Perloff, 983 Main St. Perlysky and Primason, 242 Trumbull St. (06103) Derby Price Waterhouse & Co., 100 Constitution Plaza (06103) Ritch, Greenberg & Co., 22 Elizabeth St. Raphael, Edward, 18 Asylum St. (06103) Rapport, R. Reuben, 95 Woodland St. (5) East Hartford Rhodes, Adam, 750 Main St. (06103) Rice, James Q., 750 Main St. (06103) Perloff and Perloff, 96 Connecticut Blvd. Roller, Sidney & Company, 57 Farmington Ave. (06105) East Norwalk Rosen, Lassoff & Co., 770 Asylum Ave. (5) Rubinow, George E. & Co., 621 Farmington Ave. (5) Hunt, Paul A., 27 First St. (06855) St. Germain, Arthur M., 130 Washington St. (06106) Schaffman and Schaffman, 104 Gillett St. (06105) Elmwood Sinick, Shapiro and Rosenthal, 621 Farmington Ave. Valenti, Jerry J., 1107 New Britain Ave. (10) (06105) Firm List of Members 21

CONNECTICUT (Continued)

Hartford (Continued) New London Siskin, Shapiro & Company, 410 Asylum St. Beller, Shepatin & Company, 302 State St. Slade, Mace & Co., 750 Main St. (3) Botnick, Martin A., 325 State St. Troub, Leonard & Company, 1 Constitution Plaza Doherty and Company, 187 Williams St. (06103) Thall, Morris, 309 State St. (06320) Weiner, Stanley F., 119 Ann St. White, William Z., 302 State St. (06321) Weinstein, Saunder D., 442 Farmington Ave. Wurman, Riella & Co., 325 State St. Whittlesey, W. S„ Jr., 15 Lewis St. (06103) Newtown O’Connor & O’Byrne, 6 Queen St. Manchester Kanehl, George A., 56 Porter St. Niantic Murray, Francis R., R372 W. Middle Tpke. (1) Brodeur & Kenny, 81 Pennsylvania Ave., East Lyme Okrant, Gerald, 79 E. Center St. (06040) (06357) Ross, Raymond A., 634 Woodbridge St. Stevens, N. Wilbur, 63 E. Center St. (06040) North Haven Brady, Joseph E., 11 Belmont Rd. (06473) Luppi, Howard L., 140 Washington Ave. Meriden St. George, Livingston G., 2 Linsley St. Evarts, Richard M., 50 Winthrop Terr. Evilia, Alexander V., 110 Colony St. Norwalk Rachels, J. Joseph, 327 W. Main St. (06450) Macaluso & Nardi, 7-9 Isaac St. Seward and Monde, 489 Broad St. (06452) Resnick and Giacomini, 153 East Ave. Wasserman, Leon, 110 Colony St. (06450) Schulman, George, 606 West Ave. Schwartz, Irving & Company, 83 East Ave. (06851) Middletown Skidd and Kolkmeyer, 69 Wall St. Dayton, Piercey & Knapp, Hartford National Bank Bldg. Norwich Gelin, Howard L., 178 Court St. Kivell, Paul, 16 Franklin St. (06360) Parkin & Lavallee, 109 Broad St. (06458) Meyers, John C„ 120 Broadway Peat, Marwick, Mitchell & Co., 164 Court St. Pappas, Peter J., 126 Broadway Taylor, J. Richard, 164 Court St. Sullivan & Penn, 110 Broadway Old Saybrook Milford McVerry, Thomas Joseph, Jr., 523 Boston Post Rd. Barbano, Guy R., 22 Cherrywood Dr. (06461) Orange New Britain Asprelli, Robert M., 321 Michael Ct. Sahl, Herman J., 227 Harvester Rd. (06477) Gavens, Morton H. and Company, 99 W. Main St. Ridgefield New Canaan Schueler, Mary Louise Huston, Tally-Ho Rd. Dapice, J. J., 53 Elm St. Squitieri, Louis, 115 Main St. (06840) Rockville Pue, Robert J. & Co., 9 Elm St. New Haven Sandy Hook Alpert, Heiberger & Mirel, 348 Orange St. (06511) Bailey, Moore and Glazer, 1294 Chapel St. (11) McGlinchy, Frank C. Becker, Ely, 185 Church St. Bernstein, Siegfried F., 315 Whitney Ave. Seymour Braverman & Hoffenberg, 38 Trumbull St. (06510) Carrington, F. H. and Co., 88 Main St. Bua, Nicholas J., 205 Church St. (06510) Bujalski, Francis P., 185 Church St. (06510) Simsbury Byxbee, T. M. Company, P.O. Box 4321 (06514) Conlon, Francis X., 15 Broadway Ayers, V. Stanley, 920 Hopmeadow St. (06070) Ernst & Ernst, The Bullard Bldg. (06509) Senger, Robert I., 928 Hopmeadow St. (06070) Finer, Samuel M., 109 Church St. Finsmith, Brodner & Co., 339 Kimberly Ave. Southington Fischer, Frederick F., 185 Church St. (06510) Dudzik, Albert J., Jr., 7 N. Main St. Frickenhaus, H. Roland, 200 College St. (06510) Gessner & Stock, 55 Norton St. South Norwalk Haskins & Sells, 121 Whitney Ave. (11) Hornstein, Multer & Carlson, 31 High St. (06510) Green, H. M. & Company, 42 N. Main St. (06856) Kahn, Murray E., 130 Sherman Ave. Robinson, Preece & Company, 66 N. Main St. (06854) Keller, Richard B., 572 Whalley Ave. (06511) Roos, Garvin L., 14 West Ave. (06854) Kirby, Edward J., 52 Whitney Ave. (10) Kircaldie, Randall & McNab, 216 Crown St. (06510) South Windsor Klein, Morris, 135 College St. Konowitz, Rashba and Leibowitz, 26 High St. Page, Howard L. & Co., South Windsor Bank & Trust Korman, Irving B., 26 High St. (06510) Company Bldg. Ladin, Vitale & Teitelman, 152 Temple St. (06510) Lasky, Irving E., 205 Church St. (06510) Stamford Lemkin, Alan, 125 Hubinger St. (il) Almond & Kelemen, 300 Main St. Levitsky, Iagrosse and Co., 185 Church St. Bohan, Genevieve M., 65 Prospect St. Lybrand, Ross Bros. & Montgomery, 157 Church St. Bruneau & Van Brunt, 500 Summer St. (06902) (06510) Cantore, J. Michael, 1172 Bedford St. (06902) Mendelsohn, George & Company, 135 College St. Davidson, Robert G., 870 Bedford St. (06902) (06506) Haims, Samuel H. & Co., 123 High Ridge Rd. Meyers & Harrison, 1098 Chapel St. (06510) Kahan, Robert B., 80 4th St. Novaro & Company, 18 Trumbull St. (06509) Kuriansky, Sosnowitz & Broudy, 1435 Bedford St. Nowak, George J. & Company, 103 Whitney Ave. (06905) (10) Kweskin, Bernard, 1530 Summer St. (06905) Perta, Samuel, 89 Howe St. (06511) Lang, Joshua, 417 Main St. (06901) Pollowitz and Pollowitz, 254 College St. London, Milton, 60 Strawberry Ave. Possidente, Marino, 205 Church St. (06510) Price Waterhouse & Co., 500 Summer St. (06902) Puester, August, 108 Elm St. Steiger & Steiger, 193 Bedford St. (06902) Sagal, Jacobs & Co., 47 College St. (06510) Verrastro, Mark J., 145 Bedford St. (06902) Seward and Monde, 205 Church St. (06510) Wilkov, Harry, 322 Main St. Siclari, P. R., 185 Church St. (10) Weinstein, Louis & Company, 195 Church St. Weinstein & Timm, 1303 Chapel St. (06511) Stratford Zemsky, J. M. & Co., 153 Court St. (10) Johnson, Carl R., 2362 Main St. 22 American Institute of Certified Public Accountants

CONNECTICUT (Continued)

Suffield Waterford Judson, Phillip W., 24 N. Main St. (06078) Johnson & Williams, 774 Broad St. Torrington West Hartford Adorno, Marshall S., 1144 E. Main St. Booth, Schwartz & Freiman, 1007 Farmington Ave. (7) Christian, George H., 115 Migeon Ave. Cohen, Rosenfeld & Company, 8 Crossroads Plaza Malham, William J., 365 Prospect St. (06117) Ellis, William M., 66 Davenport Rd. Trumbull Fruchtman, Jacob, 10 Crossroads Plaza (06117) Kaskie, Thomas V., Professional Bldg., Trumbull Ctr. Miller, Robert D. & Co., 62 LaSalle Rd. (06107) Pearson and Vosburgh, 779 Farmington Ave. (06119) Peterson, John H., 67 S. Main St. Wallingford Schwartz, Kostin & Bell, 1007 Farmington Ave. (06107) Fredericks, Alfred E., Union & New Haven Trust Bldg. Sigal, Trager and Game, 772 Farmington Ave. (06119) (06492) Waterbury West Haven Brick & Taylor, 335 Meriden Rd. Anquillare, Ceasar, 102 Elm St. Carroll, John F., 20 E. Main St. (06720) Clark, John R. and Company, 150 Willow St. Westport Cohen, Kadish and O’Bernier, 38 Grove St. (10) Burke, Thomas G. & Company, 24 Taylor Pl. Connors, George M. & Company, 67 Holmes Ave. Donnel, Edwin J., 101 E. State St. De Angelis & Nardelli, 132 Grove St. (06710) Gancher & Zackin, 199 Bank St. Gordon, Gabriel, 287 Riverside Ave. (06880) Heaven, Charles & Company, 155 Grove St. (10) Lombardi & Kelly, 174 Grand St. (06702) Willimantic Lyman & Leonard, 132 Willow St. (06710) Stevens, H. Wilbur, 20 North St. (06226) Meyerhans, A. F. and Associates, 153 Prospect St. (06710) Peat, Marwick, Mitchell & Co., 48 Leavenworth St. Windsor Locks (06702) Bardaglio & Hallisey, 1 Spring St. Polancer, Merrill W., 20 E. Main St. (06702) Rosa, Raymond U., 30 Suffield St. (06096) Rydzik, Peter, 135 W. Main St. Silverman, Irving, 95 N. Main St. (06702) White, Thomas, Jr., 87 Linden St. (06702) Winsted Zucker, Bernard J. & Company, 49 Leavenworth St. Ernst & Ernst, 512 Main St. (06702) 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, 264 Delaware Trust Bldg. (19801) Dover Coe, Lukens & Company, 653 Wilmington Trust Bldg. Book, Raymond F., Jr., 325 S. State St. (19801) Cover & Company, 200 W. 9th St. (19801) Manter, William R., 426 S. State St. (19901) Daney, Bernard J., 1205 King St. (3) Richardson, Alden B., III, 7 The Green (19901) Dodd, Leo E., 1321 Washington St. (19801) Fink, Sol, 219 W. 14th St. Georgetown Goldfinger, Wolkind & Binder, 321 Delaware Ave. (1) Gunnip, Frank A. & Company, 330 Delaware Trust Kelly, William E., 109 S. Bedford St. Bldg. (19801) Haggerty & Haggerty, 1011 Washington St. (19801) Isaacson, Stolper & Co., 825 Washington St. (19899) Milford Krieger, Zenker & Dwares, 1001 Tatnall St. (19801) Kerr, Vernon W., 1 S.E. Front St. Lebovitz, Benedict, 1218 Market St. (1) London, Samuel J., 716 King St. (19801) Lovett & Parker, 801 Wilmington Trust Bldg. (19801) Newark O’Kane, Hunt and Company, 13 W. Justis St., New­ port (4) McMullan, J. Franklin S., 131 E. Main St. (19711) Rich, Nathan, 1218 Market St. (19801) Roeberg, David, 219 W. 14th St. Rose, Harold, 219 W. 14th St. Rehoboth Beach Ryan, William H., Beneficial Bldg. (1) Hoyt, Robert M. & Company, 701 Bayard Ave. Seiden and Seiden, North American Bldg. (1)

DISTRICT OF COLUMBIA Abensohn, Seymour S., 2011 Eye St. N.W. (20006) Brown, Victor B. & Co. & Samuel R. Hook & Co., Alexander, Edward S., 1629 “K” St. N.W. (20006) 501 13th St. N.W. (20004) Alloy, Martin K., 845 Bender Bldg. (20036) Buchanan & Company, 724 Tower Bldg. (5) Andersen, Arthur & Co., 777 14th St. N.W. (20005) Burke, Landsberg & Gerber, 2243 Wisconsin Ave. Bailey, Ralph L., 232 Woodward Bldg. (5) N.W. (7) Becker, Benjamin E., 1346 Connecticut Ave. N.W. (6) Carry & Carry, 927 15th St. N.W. (20005) Beebe, Bond & Bond, 4115 Chesapeake St. N.W. Charlton, Millard T. & Company, 1111 “E” St. N.W. (20016) Berg, Prisch & Company, 815 17th St. N.W. (4) Berg, John and Company, 815 15th St. N.W. (20005) Cohen, Samuel H. & Company, 1 Thomas Circle N.W. Berman, Goldman & Ribakow, 888 17th St., N.W. (20005) (20006) Cohn, Harry, 711 14th St. N.W. (20005) Bernstein, I. Bernie, 857 Warner Bldg. (4) Cole, Ralph, 6230 3rd St. N.W. (20011) Bernstein, Oscar J. & Company, 1832 “M” St. N.W. Councilor, Buchanan & Mitchell, 3900 Wisconsin Ave. (36) (20016) Bisselle, Meade & Company, 1757 “K” St. N.W. (6) Cousino and Bounds, 5025 Indianhead Hwy. S.E. Bobys, Noble and Brotman, Executive Bldg., 15th & (20021) “L” Sts. N.W. (20005) Crowell, Rusco H., 1025 Connecticut Ave. N.W. Boker-Dick & Co., 7824 Eastern Ave. N.W. (20012) (20036) Bossin, Samuel, 603 Washington Bldg. (20005) Diamond, Melvin H., 1913 Eye St. N.W. (20006) Boyarsky, Max & Co., 930 Tower Bldg. (5) Dreyfuss & Rod, 1331 "G” St. N.W. (5) Brown, Joseph L., 1346 Connecticut Ave. N.W. (20036) Durkin, William J., 1225 19th St. N.W. (20036) Firm List of Members 23

DISTRICT OF COLUMBIA (Continued)

District of Columbia (Continued) McGivern, Raymond H., 1507 “M” St. N.W. (5) Medford, Robert H., 405 2nd St. S.E. (20003) Emanuel & Pear, 1104 Vermont Ave. N.W. (5) Mendelson, Erwin Lee, 623 Shoreham Bldg. (5) Ernst & Ernst, 900 17th St. N.W. (20006) Motyka, Joseph G., Southern Bldg. (20005) Fagan and Berdansky, 1029 Vermont Ave.. N.W. Moysey, Donald R., 1634 Eye St. N.W. (6) (20005) O’Brien, John P., 6112 Milfan Dr. (27) Fainberg & Menes, 3000 Connecticut Ave. N.W. (8) Odor and Murray, 1101 Vermont Ave. N.W. (02005) Ferguson, Forrest E. & Company, 1346 Connecticut Oehmann, J. Henry & Co., Washington Bldg. (20005) Ave. N.W. (20036) Oksner, Welch & Breslauer, 237 Woodward Bldg. Fisher, Herman E., 930 Tower Bldg. (5) (20005) Frantz, Frank C. & Co., 1000 Vermont Ave. N.W. Olshan, Nathan H., 224 E. Capitol St. (3) (20005) Owens, Henry S. & Co., 1001 Connecticut Ave. N.W. Frazer and Torbet, 1627 “K” St. N.W. (20006) (6) Furey, Roger E., 919 18th St. N.W. (6) Paskin and Simon, 1420 “K” St. N.W. (5) Futrovsky & Santos, 1707 "L" St. N.W. (20006) Pearson, Graham C., 5506 Connecticut Ave. N.W. (15) Galin, Matthew, 1401 “K” St. N.W. (5) Peat, Marwick, Mitchell & Co., 1730 “M” St. N.W. Gillis, James E., 1401 “K" St. N.W. (5) (20036) Goldblatt, Becker & Weinstein, 1028 Connecticut Ave. Philipson, Robert & Company, 888 17th St. N.W. N.W. (6) (20006) Goldstein, Edwards, Goldsmith & Betz, 245 Woodward Pinson, Wm. B., 1028 Connecticut Ave. N.W. (20036) Bldg. (20005) Player, Charles R., Jr., 2649 Woodley Pl. N.W. (8) Goldwyn & Berlin, 1030 15th St. N.W. (20005) Pollak and Shapiro, 1260 4th St. N.E. (2) Graham, G. P. & Company, 613 15th St. N.W. (20005) Pratt, Lester A., 719 15th St. N.W. (20005) Grant, Alexander & Company, 910 17th St. N.W. Pressutti, Arthur D., 322 Southern Bldg. N.W. (20005) (20006) Preston, H. Virgil, 1319 “F” St. N.W. (4) Greene, Mary Rose, 2011 Eye St. N.W. (5) Price Waterhouse & Co., 1707 “L” St. N.W. (20036) Greene, Richard Jay, 845 Bender Bldg. Pullen, A. M. & Company, 1145 19th St. N.W. (20036) Grossberg, Louis C., 1707 “H” St. N.W. (20006) Regardie and Brooks, 1625 Eye St. N.W. (20006) Gruber, David M., 1010 Vermont Ave. N.W. (20005) Rickerson, Fred W., 1022 17th St. N.W. (6) Hariton, M. B. and Company, 1101 17th St. N.W. Ricketts, Gregg and Fattorini, 1912 “N” St. N.W. (36) (20006) Riibner, Marvin B., 1000 16th St. N.W. (36) Harris, Kerr, Forster & Company, 839 17th St. N.W. Roberts, Harold S., Woodward Bldg. (5) (20006) Rubin, Sidney, 5151 Wisconsin Ave. N.W. (16) Haskins & Sells, 1000 Connecticut Ave. N.W. (20006) Rudden, Matthew P., 261 Constitution Ave. N.W. Horwath & Horwath, 332 Shoreham Bldg. (20005) (20001) Howell & Company, 1520 “K” St. N.W. (20005) Salter and Company, 1401 “K” St. N.W. (20005) Hoye, Graves, Bailey & Company, 5151 Wisconsin Sardinia, Samuel A., 4421 Southern Ave. (19) Ave. N.W. (20016) Savage, Julian & Co., 1825 Connecticut Ave. N.W. Hoyt, Donald H., 917 15th St. N.W. (5) (20009) Hubbard, Moose & Green, 1530 Connecticut Ave. Schumaker & Yates, 1511 “K” St. N.W. (20005) N.W. (6) Seidman & Seidman, 1120 Connecticut Ave. N.W. Huey, Harvey L., 5301 Wisconsin Ave. N.W. (20015) (20006) Jansson, Eric G. & Co., 815 15th St. N.W. (20005) Seltzer & Addabbo, 101 Munsey Bldg. (20004) Jester & Reed, 1112 13th St. N.W. (20005) Selwyn, Frank, 1401 “K” St. N.W. (5) Johnson, Alan M„ 8716 Fernwood Rd. (14) Sher, Joseph, 1401 “K” St. N.W. (20005) Kamerow & Serber, Southern Bldg. (20005) Sickles & Phillips, 1010 Vermont Ave. N.W. (5) Katz, Max & Co., 4000 Albemarle St. N.W. (16) Silbert and Brown, 1329 “E” St. N.W. (20004) Kershenbaum & Abel, 327 Southern Bldg. (20005) Sinker, Julius, 847 Washington Bldg. (5) Kest, Lewis K., 1155 15th St. N.W. (20005) Sinrod and Tash, 1705 DeSales St. N.W. (20036) King-Reynolds and Company, 1725 “K” St. N.W. (6) Smith and Harder, 1025 Connecticut Ave. (20036) Koster, Marinus, 1244 19th St. N.W. (36) Smith, Samuel J. & Company, 1145 19th St. N.W. (6) Lafferman, Becker & Tempchin, 7600 Georgia Ave. Snyder, Farr & Company, Pennsylvania Bldg. (20004) N.W. Snyder, Newrath and Company, 919 18th St. N.W. Lambert, Paul, Jr., 7401 Wisconsin Ave. (20014) Soulé & Law, 4708 Wisconsin Ave. N.W. (20016) Lang, Raymond E. and Company, 630 Washington Spicer, Frank A., 863 National Press Bldg. (20004) Bldg. (5) Stovall, C. B. & Co., 905 16th St. N.W. (20006) Lee, Vinton & Co., Investment Bldg. (5) Stoy, Malone & Company, 1001 Connecticut Ave. N.W. Leinster, Roy L„ 705 Warner Bldg. (4) (20036) Leopold & Linowes, 926 Woodward Bldg. (20005) Stuart, Alfred D., 1507 "M” St. N.W. Levin & Levin, 4027 Brandywine St. N.W. (16) Sullivan, Michael J., 917 15th St. N.W. (20005) Levitan, Simon W., Bond Bldg. (5) Sweeney, Henry W. & Company, Dupont Circle Bldg. Levy, S. Frank & Company, 802 McLachlen Bank Switkes, Joseph N., 1411 “K” St. N.W. (20005) Bldg. (20001) Thompson & Belloff, 1200 18th St. N.W. (20006) Lewis, Phillip S., 1010 Vermont Ave. N.W. (5) Touche, Ross, Bailey & Smart, 1401 “K” St N.W. Little, John C., 1411 “K” St. N.W. (20005) (20005) Lorenz & Lorenz, 801 Shoreham Bldg. (20005) Understein, Jack, 533 Investment Bldg. (5) Lybrand, Ross Bros. & Montgomery, Investment Bldg. Verkouteren, Baer and Co., 803 Landmark Bldg. (5) (20005) Wechsler and Company, 1420 “K" St. N.W. (5) Main, Lafrentz & Co., The Prudential Bldg. (20005) Wright, Long & Company, 1030 15th St. N.W. (20005) Maloney, Joseph Patrick, 302 American Mercury Bldg. Young, Arthur & Company, 1000 Connecticut Ave. Matthews, Menefee & Carter, 1030 15th St . N.W. N.W. (20006) (20005) Ziger, Herbert N. and Company, 538 Woodward Bldg. McGinley & Roche, 4000 Albemarle St. N.W. (20016) N.W. (20005)

FLORIDA Arcadia Boynton Beach Doke, Gene B., 9 N. Polk Kelly, Robert A., 616 E. Ocean Ave. Bartow Nunez & Nunez, 170 W. Main St. (33830) Bradenton Henson, William P., 3205 Manatee Ave. W. (33505) Belle Glade Johnson, Harold C., 608 13th St. W. (33506) Bamford, W. C., Elsberry Bldg. Pratt & Whitcomb, P.O. Box 698 (33506) Rhodes, William B., S.E. First St. & Ave. “C” Valdes, McLain, Pratt & Riggs, 920 Manatee Ave. W. Tenenbaum, Bookman & Thaw, 363 S. Main St. (33506) (33430) Weeks, B. E., P.O. Box 338 Cape Kennedy Boca Raton Dobson, Roger W., Ridgewood at Washington Ave. Benton, Hugh H., 110 E. Palmetto Park Rd. Himes & Himes, 40 S.E. 1st Ave. Clearwater Homrich, Raymond F., 34 S.E. 4th St. (33432) Crown & McCrillus, 1219 S. Franklin Circle (33516) Marshall, Byrd F., 217-B Weir Plaza Bldg. Darby, Darby, Odom & Company, 15 N. Fort Harri­ Welch, John J., 20 S.E. 4th St (33432) son 24 American Institute of Certified Public Accountants

FLORIDA (Continued)

Clearwater (Continued) Fort Lauderdale Montenegro, M. A. & Company, 121 N. Osceola Ave. Della-Donna and Company, 425 Bayview Bldg. (33515) Ernst, Brennan & Hess, 201 Romark Bldg. O’Loughlin, H. Merrick, 100 Smoyer Bldg. Guido, Gene, 2303 N. Federal Hwy. Powers & Rea, 1224 Rogers St. Haskins & Sells, 502 Broward National Bank Bldg. Raines and Harper, 501 S. Fort Harrison Ave. (33301) Saclarides and Campas, 1186 N.E. Cleveland St. Hayes, Jane C., 205 Bayview Bldg. (33304) Stonesifer, C. C., 211-A S. Garden Ave. Hiller, Carl N., 2650 E. Oakland Park Beach Blvd. Turnburke, Brock and Gadney, 1173 N.E. Cleveland St. (33306) (33515) Hoch, Shriber & Frey, 1415 E. Sunrise Blvd. Yarbrough, Orin S., 314 S. Missouri Ave. Lindfors, Waite & Co., 100 N.E. 3rd Ave. (33302) Maurer, W. S., 405 First Federal Bldg. Clermont McCall, P. F., 219 Anaconda Bldg. Newton, Donald S., Sr., 2631 E. Oakland Park Blvd. Sheppard, H. W.. & Company, Box 525 (33306) Parks, Norman K., 100 E. Las Olas Blvd. (33301) Cocoa Pearce, Harry, 2980 N. Federal Hwy. Montenegro, M. A. & Company, Bellair Arcade Bldg. Phillips, J. E. & Company, 100 E. Las Olas Blvd. Sadoff, Schwartz & Rothchild, 513 Delannoy Ave. (33301) White, Davies & Potts, 421 Delannoy Ave. Reehil & Ford, 530 Bayviw Bldg. (33304) Ring, Mahony & Amer, 602 Broward National Bank Cocoa Beach Bldg. (33301) Ringel, Reed & Co., 2741 E. Oakland Park Blvd. Lewis, John T., 66 N. Atlantic Ave. (33306) Rodgers and Price, 4528 N. Federal Hwy. (33308) Coral Gables Spickett, William J., 3210 W. Broward Blvd. (33312) Barry, John J., 401 Coral Way Stockwell, Eaton, Peed & Schott, 518 Professional Brown, Joel G., 33 Giralda Ave. (33134) Bldg., Sunrise Ctr. (33304) Cherkas, Byron S., 120 Giralda Ave. Weiser, Irwin A., 842 N.W. 7th Terr. (33311) Cohen, Murray G., 154 Almeria Ave. (33134) Wilson and Henckel, 228 Bayview Bldg. (33304) Forman, Max, 304 Palermo Ave. (33134) Friedland, Maurice, 3508 Ponce de Leon Blvd. (33134) Fort Myers Ganz, Kurtz and Brenner, 250 Bird Rd. Allen, George E., Collier Arcade Goldstein, Irvin M., 120 Giralda Ave. (33134) Bogue, Taylor & Edenfield, 21 Earnhardt Bldg. Heck and Hasencamp, 138 Almeria Ave. (34) Gilbert and Brown, 2052 Virginia Ave. Jackson, Jerome B., 120 Giralda Ave. (33134) Gilliam, Gilliam & Wiltshire, 2149 McGregor Blvd. Learner, Howard, 243 University Dr. (33134) (33902) Lynch & Dudley, 495 Biltmore Way (34) Morris and Grace, 328 Minorca Ave. (34) Peters, Wirt, 3305 Alhambra Circle (34) Fort Pierce Pollak and Bretholtz, 3200 Ponce de Leon Blvd. Goff, George E., 230 Raulerson Bldg. (33134) McAlpin & Hearn, 207½ Orange Ave. (24451) Press, Joseph B., 145 Almeria Ave. (33134) Rachlin, Norman S. & Company, 100 Miracle Mile Fort Walton Beach (33134) Creel & Dennison, P.O. Box 632 (32548) Reiche, Carl A., 932 Obispo Ave. (34) Robinson & Nicholson, 100 Highland St. Ribbler, William, 120 Giralda Ave. Rosenberg, Samuel B., 350 Sevilla Ave. (33134) Ryan, Eleanor M. & Co., 2745 Ponce de Leon Blvd. Gainesville (33134) Austin, Keith C., 521 N.E. First St. Sharff and Wittmer, 3200 Ponce de Leon Blvd. Moore, James F., 1418 N.W. 17th St. (33134) Purvis, Gray and Powers, 200 N.E. First St. (32601) Stein, Abraham, 220 Miracle Mile (33134) Wells, Orian P., Jr., 15 N.E. First St. Terry, Leland E., 214 Alhambra Circle (33134) Thomas, William F., 61 Merrick Way (33134) Hialeah Ulmer, Esten A., 220 Catalonia Ave. (33134) Brown, Bert S., 801 W. 49th St. (33012) Walz, Ray J., 220 Miracle Mile (33134) Krutman, Behren & Cohen, 401 W. 49th St. (33012) Weinberger & Rapaport, 2355 Salzedo at Miracle Mile Stuzin, David & Company, 400 Hialeah Dr. (33011) (34) Zittrer, Joseph, 3200 Ponce de Leon Blvd. (33134) Hollywood Crestview Ilowit, B., 1514 Hollywood Blvd. Allen, Pace A., 506 N. Main St. Neuwahl and Grand, 1909 Harrison St. (33020) Sadoff, Schwartz & Rothchild, 501 Hollywood Federal Bldg. Dade City Salter & Zoller, 2429 Hollywood Blvd. (33020) Bogue, Compton & Vass, 112 S. 6th St. (33525) Smith, G. Donald, 5701 Jackson (33020) Sperry & Sperry, 409 E. Meridian Southworth, Mrs. Pauline Brannan, 2136 Hollywood Blvd. Daytona Beach Stockwell, Eaton, Peed & Schott, 500 Hollywood Fed­ Burgess, John H., 326 S. Grandview Ave. (32018) eral Bldg. Derby, Greene & Faircloth, 400 S. Palmetto Ave. Terry, Andrew J., 1909 Harrison St. (33020) Genter and Batten, 118½ Volusia Ave. (32014) Vogelsang, Paul P., Jr., 2419 Hollywood Blvd. (33020) Hogle, Vogt and Jenks, 236 N. Ridgewood Ave. (32014) Homestead Pierce, John E., Jr., 115 S. Palmetto Ave. Pollitz, Louis J., 311 Orange Ave. Bearden, Ralph H., Jr., 434 Washington Ave. Robertson, May & Zima, 211 N. Ridgewood Ave. Tumey, John Patton, 533 Seabreeze Blvd. Jacksonville Armstrong, Pendleton R., 921 Florida National Bank Bldg. (2) De Land Beidelman, R. R., 7360 Old Kings Rd. S. (17) Cohen, Robert L., 125 E. Indiana Ave. Blitch, Gartside and Tuerk, 718 Laura St. (32202) Miller and Dreggors, 313 Whitehair Bldg. (32720) Brown, Ronald J., 1132 S. Edgewood Ave. (5) Bumfield, William C., 5861 St. Augustine Rd. (32207) Cagle and Richardson, 1914 Beachway Rd. (32207) Delray Beach Carter, William H., Jr., 311 W. Ashley St. (1) Atford, Lee, 329 E. Atlantic Ave. (33444) Catherwood, Samuel C., 1800 Rogero Rd. (32211) Himes & Himes, 38 S.E. 4th Ave. (33444) Dandelake, George W., 1919 Farragut Pl. (7) Davis, Aaron, 904 American Heritage Life Bldg. (2) Eau Gallie Evarts, Harry W., 1230 Hendricks Ave. (32207) Goodrich & Varnedoe, 2223 Oak St. (32204) Allen & Graves, P.O. Box 881 (32936) Hall and Fisher, Florida National Bank Bldg. (32202) Hentschel & Choate, Box 1212 Hartman, Joseph & Associates, 1112 Universal Marion Bldg. (2) Eustis Haskins & Sells, Coast Line Bldg. (2) Sheppard, H. W. & Co., 421 N. Bay St. Hood, Reo M., 5913 Greenhill Lane (32211) Firm List of Members 25

FLORIDA (Continued)

Jacksonville (Continued) Berman, David M., 1202 Congress Bldg. (33132) Bernstein & Patchen, 141 N.E. 3rd Ave. (33132) James and Harris, 1100 American Heritage Life Bldg. Blacker. Robert M., 409 Seybold Bldg. (33132) (32202) Blanton, Edward & Company, 1230 Ingraham Bldg. Johnson, Richard P., 4510 Ortega Blvd. (32210) (32) Lucas, Harms & Womack, 1800 Atlantic Blvd. (32207) Blitt, Isidore Ira, 1700 N.W. 7th St. (33125) Lucas, Herndon, Harms & Womack, 402 American Bramson, Schechter, Beame & Davis, 705 Biscayne Heritage Life Bldg. (32202) Bldg. (32) Matthews, A. L., Jr., First Federal Savings Bldg. Bromberg, Aronow & Company, 693 N.E. 79th St. (32202) (33138) Milligan & Burke, 4963 Beach Blvd. (32207) Burdin, James W., 101 S.E. 2nd Ave. (32) Morris, Byron, Florida Title Bldg. (32202) Callahan, W. J. and Co., 842 Ingraham Bldg. (32) Oosterhoudt, Allen C., 1422 San Marco Blvd. (32207) Chester, Alvin M., 2725 S.W. 3rd Ave. Palko, Bernard E., 1606 Prudential Bldg. (7) Coleman, Maxwell L., 900 S.E. Miami Avenue Rd. Patrick and Stites, 1239 King St. (4) Crair, Stephen W., 17430 S. Dixie Hwy. (33157) Presser, Neil N., 1907 Atlantic Blvd. (7) Davidow, Martin S., 2621 S.W. 37th Ave. (33133) Rieders, Fink & Co., 1405 Universal Marion Bldg. Demos, James P., 145 N.E. 127th St. (61) (32202) Dilner, Philip W., 517 Dupont Plaza Ctr. (33131) Ring, Mahony & Arner, 814 Barnett Bank Bldg. Dixon, Orville W., 316 Ingraham Bldg. (32) (32202) Eber, Victor I., 1820 S.W. 3rd Ave. (33129) St. John, Newton D., 530 Goodwin St. (32204) Eberle, Mario A., 1150 S.W. 22nd St. (33129) Shorstein, Jack F., 1612 American Heritage Life Bldg. Ellis, William R., Ainsley Bldg. (2) Ernst & Ernst, 700 Ingraham Bldg. (32) Silver, Jack, 1606 American Heritage Life Bldg. (2) Faber, Russell C., 1361 Coral Way (5) Smith, Braley & Johnson, 1000 Riverside Ave. (4) Feld, Max P., 2001 N.W. 7th St. (33125) Smith, Ryan, Carlisle & Nolan, 1124 Barnett Bank Fine, Louis, 2761 Coral Way Bldg. (32202) Finkelstein and Bigman, 1885 S.W. First St. (33135) Smoak, Davis & Nixon, 625 Florida Title Bldg. (32202) Fox, Arthur E., 245 S.E. First St. (32) Tyson and Meek, 3250 Beach Blvd. (32207) Fredel, Lester, Box 3980 Urban, O. Richard, 218 W. Church St. (2) Garson, Murray L., 630 N.E. 31st St. Wetherington, Carlton A., 721 Florida Title Bldg. Gillman, Louis, 1224 Ingraham Bldg. (33131) (32202) Goldstein & Goldstein, 111 N.E. First St. (33132) Whitlow and Wolfe, 3986 Boulevard Center Dr. Gordon & Favret, 805 Congress Bldg. (33157) (32207) Gordon & Swift, 6660 Biscayne Blvd. (33169) Graham, George G. & Co., 843 Ingraham Bldg. (32) Jacksonville Beach Haskina & Sells, 1701 Alfred I. du Pont Bldg. (33131) Herris and Rosen, 150 S.E. 3rd Ave. Curtis & Fancher, 228 3rd Ave. N. (32050) Herzog and Gorden, 424 N.W. 27th Ave. (33125) Holly, Edward A., 2525 S.W. 3rd Ave. (33129) Key West Horowitz, Edwin M., 2001 N.W. 7th St. (33125) Kemp, Orvis M., 615-A United St. Horwath & Horwath, 1225 du Pont Bldg. (33131) Hurwitz, Eli, Langford Bldg. (33131) Kissimmee Kast, Milton B„ 1200 S.W. 23rd Ct. (35) Kaufman and Rossin, 212 Biscayne Bldg. (33130) Rogers, Jerry L., 11 Vernon Ave. (32741) King, Charles Banks, Jr., 503 Ingraham Bldg. (32) Kneapler and Company, 1393 S.W. First St. Lake City Krohngold and Decker, 7100 Biscayne Blvd. (38) Darby, Darby, Odom & Company, 1420 S. First St. Levine, Cohn and Shenkman, 123 N.W. 12th Ave. (32055) Levy, Arthur Samuel, 1900 S.W. 3rd Ave. Mallah and Furman, 2650 Biscayne Blvd. (37) Lakeland Marvan, Fred, 506 du Pont Plaza Ctr. (33131) Mayers, Eugene, 1820 S.W. 3rd Ave. (36) Borde, George H., Jr., Box 1728 McClain, A. H. and Company, Alfred I. du Pont Bldg. Bunting, Tripp & Ingley, Arcade Bldg. (32) Elsberry, Willard R., P.O. Box 341 (33802) McNamara & Marsh, 705 Langford Bldg. (33131) Evans & Ottinger, Arcade Bldg. (33802) Mermell, Mac & Co., 1900 S.W. 3rd Ave. 36) Hamic, Herbert B., 112½ S. Tennessee Ave. (33801) Miller, Beer & Company, 301 Flagler Federal Bldg. Hamic, John W., 112½ S. Tennessee Ave. (33132) Hamilton, R. W., P.O. Box 1398 (33802) Miller, Martin and Company, 1901 N.W. 7th St. Milligan & Burke, 711 Arcade Bldg. (33801) (33135) Tedder, Joseph B., 112 E. Poinsettia (33803) Mishkin, Irving W., 2001 N.W. 7th St. (33125) Morgan, Altemus & Barrs. 25 W. Flagler St. (33130) Lake Wales Newman, Nathan, 1150 S.W. First St. (33130) Bunting, Tripp & Ingley, 230-36 E. Tillman Ave. Pabrey, Wm. J., 1542 du Pont Bldg. (33131) (33853) Palmer, George, 6703 Bird Rd. Parry, Arthur E., 40 S.W. 30th Ave. (33135) Lake Worth Pascal, Sidney S., 8340 S.W. 91st St. (55) Paul, Philip, 8363 N.E. 2nd Ave. (33138) List, Joel, 521 Lake Ave. Pearlman, Marvin, 1009 Langford Bldg. (33131) Pfeifer, Arthur J., 1450 Coral Way (33145) Largo Pomerantz, Lewis & Co., 1401 S.W. First St. (33135) Cook, Marilyn H., 1923 W. Bay Dr. Post, Joseph A., 1820 S.W. 3rd Ave. (36) Weber, Raymond A., 3973 Church Creek Point (33540) Rapport, Milton H., 1001 Congress Bldg. (33132) Rawls, Bernard D., 1430 Alfred I. du Pont Bldg. (33131) Leesburg Resnek & Landis, 627 S.W. 27th Ave. (33135) Evans, Robert E., 18 Stoer Bldg. (32748) Ring, Mahony & Amer, 1205 First National Bank Haskins & Sells, Stoer Bldg. Bldg. (33131) Roberts & Morrow, 953 S.W. First St. (33130) Maitland Roth & Gottlieb, Ainsley Bldg. (33132) Rassmann, Frederick W., Box 814 (32751) Sadoff, Schwartz & Rothchild, 247 Security Trust Bldg. (32) Sammons, Clem H., Jr., 150 S.E. 2nd St. (33131) Marianna Severy, Everett W., 9002 N.E. 2nd Ave. (33138) McCrea, Henry V., 102-03 Harris Bldg. Schuyler, Walter L., 316 Ingraham Bldg. (33131) Shillington & Fay, 550 Brickell Ave. (33131) Smethhurst, Dessaint & Parker, 540 Ingraham Bldg. Merritt Island (33131) Kaighn, Richard W., P.O. Box 306 Smith, Braley & Johnson, 1301 S.W. First St. (33135) Smith, Paul S., 1235 Ingraham Bldg. (33131) Miami Sokolow, Jerry, 1150 S.W. First St. (36) August and Weintraub, 506 Biscayne Bldg. (33130) Spear, Sheldon, Safer & Co., 5700 N.E. 4th Ct. (33137) Bamberg and Superstein, 717 Ingraham Bldg. (33131) Stahl, Harvey H., 1885 S.W. First St. (33135) Bayer, Jack P., 8841 S.W. 86th St. (33143) Stein, Max George, 953 S.W. First St. (36) Bearden, Ralph H., Jr., 650 S.W. 12th Ave. Stemshein, Lewis, 1150 S.W. First St. (36) Becker, W. Charles, 1515 N.W. 7th St. Stokes, Albert L. H., 232 Plaza Bldg. (33131) Benn, Richard A., 700 Ingraham Bldg. Sweeny, Joseph A., 101 E. Flagler St. (33131) 26 American Institute of Certified Public Accountants

FLORIDA (Continued)

Miami (Continued) Ocala Tait. Edward B. & Company, 8017 N.E. 2nd Ave. Cormier, Theodore A., 1818 S. Pine St. (33138) McDonald, William H., 104 E. Fort King Ave. Thompson and Nichols, 919 S. Miami Ave. (33130) Turner, Greene & Norman, 401 Robertson Bldg. Tytell & Winters, 1876 N.W. 7th St. (33125) Weaver, Duggan & Joiner, 209 S. Main St. (32670) Veach, R. L., 567 N.W. 54th St. (33127) Waas, Maxwell, 337 S.W. 29th Rd. (33129) Weber, Thompson & Lefcourt, 1150 S.W. First St. Orlando (33130) Ballas & Yarbrough, 1 N. Orange Ave. Weinberg & Hipsman, 801 Ainsley Bldg. (33132) Boone & Kilgore, 221 N. Ivanhoe Blvd. Weiner, Benjamin, 2010 S. Miami Ave. (36) Brickman & Sommers, 523 Rutland Bldg. Weiner, Irving J., 1625 du Pont Bldg. Cashwell, Oscar W., Jr., 90 E. Livingston Weiner, M., 3020 S.W. 4th Ave. (33129) Colley, Trumbower & Howell, 215 Rutland Bldg. Weiss and Strempler, 1215 Metropolitan Miami Bldg. (32801) (33132) Daley, W. O. & Company, 419 N. Magnolia Ave. Weisglass, Marder, Shanfald and Perless, 1992 S.W. Evans, A. Ross, 90 E. Livingston St. First St. (33135) Felix, Charles E., 13 S. Magnolia Ave. (32802) Weitzman, Sheldon S. & Co., 1460 N.W. 176th Terr. Folken, Dennis N., 90 E. Livingston (69) Griffith & Johnston, Washington Street Arcade Bldg. Whyte, Erb and Company, 8340 N.E. 2nd Ave. (38) Haskins & Sells, 1 N. Orange Bldg. (2) Wiener, Stem and Hantman, 1412-19 Congress Bldg. Katz & Daitzman, 132 E. Colonial Dr. (33132) Kilgore & Company, 221 N. Ivanhoe Blvd. E. (32804) Williams, Donald K., 3041 N.W. 7th St. (35) Kurtz and Martin, 111 E. Robinson St. Williams and Kaiser, 117 N.E. First Ave. (33132) Lee, William S., 56 E. Amelia Wolfe, Larry, 230 Plaza Bldg. Mixner, A. J., 715 N. Fern Creek Zaiac, Manuel, 627 S.W. 27th Ave. (32) Osburn, Greene and Henning, 821 Highland Ave. Potter, Bower & Company, 338 N. Magnolia Ave. (32802) Miami Beach Powell, D. J., Jr., 222 Plaza National Bank Bldg. Benjamin and Benjamin, Miami Beach First National Smoak, Davis, Nixon & Snelling, 501 First National Bank Bldg. (33139) Bank Bldg. Bloom, Michael N., 350 Lincoln Rd. (39) Stonerock, R. F. & Company, 811 N. Magnolia Ave. Blumin, Harry & Co., 407 Lincoln Rd. (39) (32802) Breslow, Max S., 407 Lincoln Rd. (39) Wells, Laney, Ehrlich & Baer, 1137 Edgewater Dr. Codd, Hughes and Company, 1005 Kane Concourse (32804) (33154) Wittenstein, Geller & Company, 56 E. Pine St. (32801) Davidson, Bernard B., 420 Lincoln Rd. (33139) Ehrenberg, Murray B., 940 Lincoln Rd. Ell, L. Jack, 337 Lincoln Rd. (33139) Palatka Feuer, Lester, 1 Lincoln Road Bldg. Cobb, Donald R., 105 N. 4th St. (32077) Furman, M. G., 263-64 Mercantile National Bank Patrick and Stites, 100 N. 2nd St. (32077) Bldg. (33139) Gerson, Gary R., 625 71st St. Goodkin, Morris, 927 Lincoln Rd. (39) Palm Beach Hirsch, Kohn & Dorfman, 1701 Meridian Ave. (39) Cochrane, John P., Jr. and Company, 44 Cocoanut Kratish, Jordan Jack, 350 Lincoln Rd. (33154) Row Levenson, Friedlander & Co., 17070 Collins Ave. (54) Edson, John E., 324 Royal Palm Way (33482) Olin & Getzler, 407 Lincoln Rd. (33139) Hawkins, Gerald L., 214 Royal Palm Way (33482) Perwin, Richard I., 975 Arthur Godffey Rd. Jeffries, DeWoody & Anderson, 226 Royal Palm Way Polin, Milton, 350 Lincoln Rd. (33139) (33482) Schafer, Abraham, 940 Lincoln Rd. (39) Quentin & Blake, 328-A Royal Palm Way (33482) Sedacca, Harold A., 420 Lincoln Rd. (33139) Silett, Harry & Company, 214 Royal Palm Way Shapiro, David & Company, 420 Lincoln Rd. (33482) Singer, Arthur and Company, 1 Lincoln Road Bldg. (33139) Singer, Seymour D. and Company, 420 Lincoln Rd. Palmetto Wallach and Casselhoff, 407 Lincoln Rd. (33139) Wasserman, Sidney & Company, 420 Lincoln Rd. (39) Arnold and Co., 717 7th St. Weiner, Samuel, 350 Lincoln Rd. Wilson & Stonberg, 407 Lincoln Rd. (33139) Wintz, Lewis H., 4545 Alton Rd. (40) Panama City Jacob, Morgan F., 619 N. Cove Blvd. (32401) Pope, Harold C., 203 E. 4th St. Miami Springs Saltmarsh, Cleaveland & Gund, P.O. Box 327 Burk & Wray, 4471 N.W. 36th St. (33166) Miller, Rollin E., 9 Corydon Dr. (33166) Pensacola Baggett and Barfield, 2806 W. Gadsden St. Milton Crabtree, James R., 235 Professional Bldg. Creel & Dennison, 410 First Bank Bldg. (32501) Davis & Davis, P.O. Drawer 750 Davis, Lundy & Minnich, 213 S. Baylen St. Gentry & Hagler, 909 W. Garden (32501) Naples Gomillion, Aubrey E., 4th Fl., Brent Annex (32501) McAbee, William W., 719 W. Garden St. (32501) Hackney, Alfred J., 1262 3rd St. S. (33940) Saltmarsh, Cleaveland & Gund, 217 W. Garden St. Morgan, Altemus & Barrs, 649 5th Ave. S. Shiell, Robert and Associates, 401 N. Baylen St. Teate, William C., Jr., 5 E. Gregory St. New Smyrna Beach Turner, George E., III, 107½ Canal St. Perrine Kublin & Kublin, 9851 Professional Bldg. (33157) North Miami Bolger & Fisher, 915 N.E. 125th St. (33161) Coltun, Herbert H., 1001 N.E. 125th St. (33161) Plant City Geake, John D., 12990 W. Dixie Hwy. Bella, Hermida, Oliver, Gillman & Browning, Mays Moss and Rosenberg, 1190 N.E. 125th St. (33161) Bldg. (33566) Radler, Saul, 11630 N.E. 20th Dr. Edwards, Charles L., 111 W. Reynolds St. Morgan, James A., Jr., 306 N. Palmer St. North Miami Beach Budowsky, Benjamin, 16300 N.E. 19th Ave. (33162) Pompano Beach Cohen, Stanley L., 1110 N.E. 163rd St. (33162) Lawlor, Harold J., 2335 Atlantic Blvd. Kicklighter, Warren, 680 N.E. 162nd St. (33162) Miller, Beer & Company, 2745 Atlantic Blvd. Leader, Jerry, 1893 N.E. 164th St. (33162) Loff, Sanford A., 20031 Highland Lakes Blvd. (33162) Plotkin, Lawrence, 1110 N.E. 163rd St. (33162) Punta Gorda Tenenbaum, Bookman and Thaw, 1110 N.E. 163rd St. Clark & McClatchey, 261 Tamiami Trail (33950) Firm List of Members

FLORIDA (Continued)

Quincy Christensen, K. W., 1217 S. Pine Lake Dr. (33612) Cowles, Craig, Silverman & Wooten, 318 First Na­ Bell and Dooner, Shelter Bldg. tional Bank Bldg. (33601) Darby, Darby, Odom & Company, 611 Magnolia Riviera Beach (33606) Bateman, J. B., 80 W. 21st St. Edwards, Osborne and Tuxworth, 2702 Azeele St. Jeffries, DeWoody & Anderson, 1939 Broadway (33609) Ennis & Ferlita, 205 W. Brorein St. (33606) Ernst & Ernst, 519 First National Bank Bldg. (33602) St. Augustine Falsone, Frank J., 1801½ 21st St. (33605) Edmiston and McGhin, Perez-Sanchez Bldg. Guida and Little, 3037 W. Kennedy Blvd. (33609) Harvey and Harvey, 306 Stovall Professional Bldg. (1) Holley, James D. A. & Company, 807 Tampa Theatre St. Petersburg Bldg. (33602) Dean, Everett K., 335 22nd Ave. N. (33704) Horwath & Horwath, 1310 First National Bank Bldg. Dee, Alan G., 3110 First Ave. N. (13) (33602) Fein & Hiepe, 717 Times Bldg. (33701) Kalmbach, Fred O., 2607 Azeele Gassner & Sproul, 804 Florida National Bank Bldg. Koester, William A., 500 Bosphorus Ave. (6) (33701) Meighen, Rex & Company, 700 Exchange National Hunter, Albert B., III, 230 Home Federal Bldg. Bank Bldg. (33602) (33713) Miller, Charles S., Jr., 308 Tampa Street Bldg. (2) Kickliter and Millott, 1644 First Ave. N. (33713) Montenegro, M. A. & Company, 915 Ashley St. Patterson, Sweet and Murphy, 3773 Central Ave. (13) (33601) Rabe, A. A., 1000 Central Ave. (5) Nieto, Albert B., 1501½ S. Dale Mabry Hwy. (33609) Sheldon, Canning, Wells & Salzer, 701 Times Bldg. Patrick, Raymond V., 308 Tampa St. (2) (33701) Quinn, Jim, 420 First National Bank Bldg. (1) Sullivan, Norbert P., 610 Empire Bldg. (33701) Rains, Eugene O., 308 Tampa St. (33602) Tomwall, Lang & Lee, 800 First Federal Bldg. (33701) Rash, Winn P., 7706 Nebraska Ave. (33604) Van Middlesworth and Company, 636 First Federal Schwartz, David M., 210 S. Franklin St. (2) Bldg. (33701) Schwartz, Richard J., 300 Tampa St. (2) Smith, Braley & Johnson, 607 Magnolia Sanford Sperry & Rogers, 1242 E. Hillsboro (4) Fitzpatrick, John M., 500 W. First St. (32771) Greene, Osburn & Dycus, 10 Kirk Plaza (32771) Tarpon Springs Stonerock, R. F. & Company, 601 Sanford Atlantic Baillie, J. S., P.O. Box 458 National Bank Bldg. (32771) Temple Terrace Sarasota Bailey, H. G., 401 Bullard Pkwy. Arnold & Company, 1734 Main St. (33578) Arthur, Francis F., 616 Palmer Bank Bldg. (33577) Coleman, Claude D., 1747 Arlington St. Titusville Fox, Marcus, 1272 N. Palm Ave. Gibbons, Fredericka A., Box 686 (32780) Lichtenstein, Allan M., 3303 Key Ave. Stonerock, R. F. & Company, P.O. Box 1315 (32780) Richards, G. G., 216 Palmer Bank Bldg. (33577) Russell, Kenneth Gilmour, 2073 Siesta Dr. Venice Shapiro, David & Company, 1900 Main St. Shea & Co., 1286 N. Palm Ave. Hough, D. Grady, Jr., 248 S. Nokomis Ave. Sparkman, Stephen M., III, 405 S. Pineapple Ave. Valdes, McLain, Pratt & Riggs, 40 S. Pineapple Ave. Vero Beach Zinsner, Charles, 2403 Tuttle Terr. (33580) Allen & Graves, 1517½ 20th St.

Sebring Wauchula Wicks, Charles F., 6 N. Ridgewood Dr. Doke, Gene B., 111 6th Ave. S. South Miami Bruce, Robert B., 5760 Sunset Dr. (33143) West Hollywood Burt and Boyle, 5711 S. Dixie Hwy. (33143) Seldine, William M., 6011 Rodman St. (33023) Erwin, Chester D., Jr., Box 895 (43) Semmel, Charles H., 6281 Pembroke Rd. Fiske, Alan P., 5711 S. Dixie Hwy. (33143) Thompson, Terrence J., 5870 S.W. 50th St. (33155) Wiskeman, Richard H., Jr., 5948 S.W. 73rd St. West Palm Beach (33143) Blalock, James A., 901 Harvey Bldg. Yarborough, James L., Jr., 6135 Sunset Dr. (33143) Callaway, Carpenter & May, 1012 Comeau Bldg. (33401) Stuart Cochrane, Robert F., 801 El Vedado Rd. (33405) Cochrane, Thomas E., 505 Comeau Bldg. (33401) Fletcher, Wallace W., 412 W. Ocean Blvd. (33494) Divine, Divine & Oken, 1201 Harvey Bldg. Wacha, Frank A., Box 1175 Ganz, Kurtz and Brenner, 401 Pan-A Bldg. Himes & Himes, 120 S. Dixie Hwy. (33402) Tallahassee Montgomery, Thomas H., 810 Citizens Bldg. (33402) Allen, Williams, Sheffield and Watterson, 1309 Thom­ Nowlen. Lynch & Stewart, Box 347 asville Rd. Rampell, Edward, 1024 Comeau Bldg. (33401) Holley, James D. A. & Co., Washington Square Bldg. Ring, Mahony & Amer, 1115 Harvey Bldg. (33401) Hosford, John W. and Company, Title Bldg. Shepard, Lee C., Jr., 412 Citizens Bldg. (33402) Kelley, J. Eugene, 105½ E. College Ave. Stockton, William A., 526-29 Pan American Bldg. Ketcham, Billy F., 336 E. College Ave. (32302) Miller, F. Dewitt, Jr., P.O. Box 3082 MSS (32303) Walker, Barineau and Walker, 1934 Thomasville Rd. Winter Garden Williams-Skelton, P.O. Box 41 Bond, George-Gordon, 5 W. Plant Tampa Baker & Campbell, 308 Tampa St. (2) Winter Haven Bella, Hermida, Oliver, Gillman & Browning, 829 Bogue, Compton & Vass, American National Bank First Federal Bldg. Bldg. Bigham & Carter, 501 Jackson St. (33601) Harris, Arthur W., 122 W. Central Ave. Blanco and Zack, 1920 E. Hillsborough Ave. (33610) Vineyard & Company, 1900 Havendale Blvd. Bogue, Compton & Vass, 315 Madison St. (33602) Williams, George H., Jr., 200 E. Central Ave. Borges, Hearne, Ryals & Perez, 1009 First National Bank Bldg. (33602) Buchman, Anton & McCormick, 234½ E. Davis Blvd. Winter Park (6) Clanton, George D., Jr., 3 Knowel Bldg. Byrd, Ann Elizabeth, 11706 Florida Ave. (33612) Jung & Anderson, 226 Park Ave. N. Byrd, C. Y., III, 3231 Fair Oaks Ave. (11) McAuliffe, James J., 205 W. Fairbanks (32789) Chernoff, Martin, 702 Citizens Bldg. (33602) Pflug, J. Lynn, 432 Chase Ave. 28 American Institute of Certified Public Accountants GEORGIA Albany Herring & Fuller, 2401 Bank of Georgia Bldg. (30303) Hirsch, Jack, 1720 Peachtree St. N.W. (30309) Crouch, J. W., 608 N. Slappey Blvd. Hoffar, Ancus M., 782 Wildwood Rd. N.E. (30324) Lippitt and Bilton, Box 6 Jackson, E. S., 3158 Maple Dr. N.E. (5) Mauldin & Jenkins, 1110 W. Broad Ave. James, Wm. H. & Associates, 1040 Hurt Bldg. (3) McAlpine, Eugene E., 216½ Broad Ave. (31701) Jamison, Charles W. & Co., 11 Pryor St. S.W. (30303) Merchant & Henderson, 313 Society Ave. Johnson, T. Dan, 1606 Bank of Georgia Bldg. (30303) Petrecca, A. J., 210½ Pine Ave. Jordan, J. Gwyn & Company, 1401 Rhodes Haverty Puckett & Pierce, 523 Broad Ave. (31701) Bldg. (30303) Karshner, Roy & Company, 255 E. Paces Ferry Rd. Alma N.E. (30305) Medders, Janies Clifton, S. Dixon St Kelley, W. Dean, 673 Longwood Dr. N.W. (25) Kemp, Kenneth L., 610 Ten Pryor Street Bldg. (30303) Americus Kidd and Company, 1612 Fulton National Bank Bldg. (30303) Perry, Robert S., 206-09 Rembert Bldg. Kimbrough, E. Gaines, 440 Lenox Towers W. (30326) Lamed, Mark V., 418 Red Rock Bldg. (30303) Arlington Lemmons, Perry O., Fulton Federal Bldg. (30303) Cotton, E. L. Main, Lafrentz & Co., Atlanta Federal Savings Bldg. (30303) Ashburn Mauldin & Jenkins, 1105 Fulton National Bank Bldg. Shingler, Martha G., East Washington St. (30303) McNair, John R., 727 Fulton Federal Bldg. (30303) Mesurac, Charles F., P.O. Box 13721, Sta. K (24) Athens Michelmore, Wm. T., 807 Georgia Savings Bank Bldg. Chambers, Edgar, III, 604 Citizens & Southern Bank (3) Bldg. (30601) Middleton, Milledge L., 610 Henry Grady Bldg. Cooley, M. S., 618 Southern Mutual Bldg. (30601) (30303) Heckman and Scott, Accounting Dept., University of Milam & Milam, 1132 W. Peachtree St. N.W. Georgia Minsk, Malcolm N., 1100 Crescent Ave. N.E. (30309) Jerkins, Eldridge & Company, 701-05 Southern Mu­ Mize & Wesberry, Box 8087 (30306) tual Bldg. Mount & Carter, 712 W. Peachtree St. N.W. (30308) Lester, Q. F. & Co., Shackelford Bldg. Napier, Hamrick & Company, 1618 Fulton National Lewis, Howard R., 1695 Old West Broad St. Bank Bldg. (30303) Moody, William G., Jr., 1089 Baxter St. Patrick, Ray H., Jr., 1786 Northeast Freeway N.E. (30329) Atlanta Peat, Marwick, Mitchell & Co., 34 Peachtree St. N.W. (30303) Andersen, Arthur & Co., 34 Peachtree St. N.W. Pennington, George A. & Co., 1440 Citizens & South­ (30303) ern National Bank Bldg. (30303) Asher, Murray, 707 Atlanta Federal Savings Bldg. Price Waterhouse & Co., 1712 Fulton National Bank (30303) Bldg. (30303) Avery, Thos. A., 515 William Oliver Bldg. Pullen, A. M. & Company, 1230 Candler Bldg. (30303) Bach, James & Company, 1401 Peachtree St. N.E. Raines, Jenkins and Herbert, 725 Candler Bldg. (30309) (30303) Bagen, Leonard A., 140 Peachtree St. N.E. (30303) Respess and Respess, 615 Peachtree St. N.E. (30308) Bagley, Charles P. & Co., 22 Marietta St. (30303) Richardson, Bell, Culbreth & Co., 57 Forsyth St. Bansley, J. D. and Co., 1730 Candler Bldg. (30303) N.W. (30303) Barnes, James Alva, 1620 First Federal Bldg. (30303) Roeser, Robert F., 3272 Peachtree Rd. N.E. (30305) Baugus and Cutcliffe, 3390 Peachtree Rd. N.E. Sheats and Smith, 1421 Peachtree St. N.E. (30309) (30326) Siegel, Abram, 1252 W. Peachtree St. N.W. (30309) Berman, Mills & Co., 719 Fulton Federal Bldg. Simons, Richard S., Jr., 3376 Peachtree Rd. N.E. (30303) (30326) Bernes & Kerker, 771 Juniper St. Smith, Webb & Dreher, 795 Peachtree Street Bldg. Blayton, Jesse B., 3462 Del Mar Lane N.W. (30311) (8) Braswell, R. M. Company, 1720 Peachtree St. N.W. Smith, Ralph B„ 919 W. Peachtree St. N.E. (30309) Sowell and Harden, 950 Bank of Georgia Bldg. (30303) Brenner, Malcolm Company, 1602 Atlanta Federal Sav­ Spielberg, Sol, 532 Healey Bldg. (3) ings Bldg. N.W. (30303) Sterling & Sterling, 1430 W. Peachtree St. N.W. Burks, Ralph, 3272 Peachtree Rd. N.W. (5) (30309) Butler, A. P„ 515 William-Oliver Bldg. (30303) Stone, Jack A., 3568 Cloudland Dr. N.W. (30327) Carson, James B. & Company, 515 William-Oliver Stribling, W. W. Company, William-Oliver Bldg. Bldg. (30303) (30303) Cheek, Herbert H. & Co., 513-18 Whitehead Bldg. Touche, Ross, Bailey & Smart, 911 First National Bank N.E. Bldg. (30303) Christian, P. W., 212 Red Rock Bldg. (30303) Troy & Birdsong, 1424 Fulton National Bank Bldg. Colton, Russell D., 1720 Peachtree St. N.W. (30309) (30303) Cuba, Max M. & Co., 45 8th St. N.E. (30309) Varalla, William J., 1450 Holly Lane N.E. (6) Draewell, O. T., 770 Spring St. N.W. (30308) Waite, Arthur H., III, 2989 N. Fulton Dr. N.E. Durham, Royce E., 892 Ponce de Leon Ave. N.E. (30305) (30306) Wall, Frank E., 3110 Maple Dr. N.E. (30305) DuVal, James, 615 Peachtree St. N.E. (30308) Weinman, Joe M., 1012 Carnegie Bldg. (30303) Eidson, Ham & Co., 615 Forsyth Bldg. (30303) Williams and Russell, 255 E. Paces Ferry Rd. (5) Ernst & Ernst, 717 First National Bank Bldg. (30303) Williford, Windham & Stone, 3384 Peachtree Rd. Farrell, William E. Company, 1447 Peachtree St. N.E. (30326) (9) Wilson, Ross, 618 Healey Bldg. (30303) Frankel, William & Company, Atlanta Federal Savings Windham, Brannon & Cashin, 615 Peachtree St. N.E. Bldg. (30303) (30308) Freeman, Atha & Coleman, 1372 Peachtree St. N.E. Young, Arthur & Company, 844 Bank of Georgia Bldg. (30309) (30303) Friend and Harrell, 3376 Peachtree Rd. N.E. (30326) Young, Garber & Company, 1400 First National Bank Gaddis, Ky, 253 14th St. (30318) Bldg. (30303) Garrett and Wall, 3110 Maple Dr. N.E. (30305) Godfrey, Lawrence and Norton, 615 Peachtree St. N.E. (30308) Augusta Gorin, Robert, 1720 Peachtree St. (9) Baird, George C. & Co., 801-11 Southern Finance Gottenstrater & McClain, 44 Pryor St. N.E. (30303) Bldg. Gould, David B., 3376 Peachtree Rd. N.E. (30326) Bedingfield and McCutcheon, 302 Masonic Bldg. Gregson, Ivan C., 727 E. Wesley Rd. N.E. (30324) (30902) Habif & Arogeti, 1604 Healey Bldg. (30303) Bryan, Jesse Holliday, 1121 Greene St. Hale, Larzette G., 957 Hunter St. N.W. (14) Ferris, Holton K., 916 Greene St. Hankins, William T., Jr., 1447 Peachtree St. N.E. Fleming, S. Stetson, 1264 Merry St. (30904) (30309) Johnson and Henderson, 1925 Walton Way Harris, Kerr, Forster & Company, 134 Peachtree St. Jones, J. Thomas, 522 Southern Finance Bldg. N.W. (30303) Kleeb and Bullard, 903 Southern Finance Bldg. Harris, Pinyan & Smith, 1286 W. Peachtree St. N.W. (30902) (30309) Markwalter, Victor & Co., 1005-11 S.F.C. Bldg. Haskins & Sells, The Citizens and Southern National Martin, Alfred M., 522 Southern Finance Bldg. Bank Bldg. (30303) McClellan, Zaidee P., 501½ 7th St. Hemrick & Co., 347-1401 Peachtree St. N.E. (9) Morgan, T. L., 915 Druid Park Ave. (30903) Firm List of Members 29

GEORGIA (Continued)

Augusta ( Continued ) Harbison, C. L. & Co., 439 Decatur Federal Bldg. (30030) Presley and Stafford, 105 McCartan St. Leakey, John F., 1557 Belva Ave. Serotta, Elliott C., 211 Marion Bldg. (30902) Martin, John G., 116 Clairmont Ave. Young, Arthur & Company, Marion Bldg. (30902) Rhodes, Donald W., 413 Decatur Federal Bldg. Serfling, Helen G., 2328 Spring Creek Rd. Avondale Estates Smith, Houston D., Jr., 311 Decatur Federal Bldg. Buder, Billups K., 3 N. Clarendon Rd. Tabor, Wilbur F., P.O. Box 369 (30031) Williams, James E., 116 Clairmont Ave. Bainbridge Catledge, Wesley W., Jr., 218 S. West St. (31717) Douglasville Daniel, George E., P.O. Box 251 Shipp, John Wesson, 2 Pray St. (30134) Blackshear Dublin Ward, Alvin R., Main St. Ricks, Donald R., 117 Monroe St. (31021) Waite, Matthews, Gardner & Co., 509 Morris Bldg. Blakeley (31021) Musgrove, Kenneth W., 303 Columbia Eastman Bremen Pound, Olin C., 202 Norman St. (31023) Wasdin, Gelon E., P.O. Box 645 (30110) East Point Brunswick Haynes & Associates, 2523 Ben Hill Rd. DeLoach, Bufkin & Co., 1417 Union St. (31520) Hebert, Paul Company, 2721 E. Point St. (30044) Gould & Company, 204 First National Bldg. Kirk, Paul, 2866 Church St. Smoak, Davis & Nixon, 1514 Union St. (31521) Tomlin, Clark Lanier, Brogdon Realty Bldg. (30044) Waldron and Company, 1311 Cleveland Ave. Cairo Davis and Freeman, 311 N. Broad St. Elberton Stewart & Stewart, 510 Lissner Bldg. Ethridge, John C., First National Bank Bldg. Calhoun Dobbs, Ronald M., P.O. Box 423 Gainesville Anderson, K. F., P.O. Box 277 Camilla Dillard, Bates & Betts, 423 Bradford St. N.W. (30501) Drewry, Judson Harrell, 32 McArthur Dr. Ellard and Carter, 214 Sycamore St. N.E. Mount, E. M., 104 Jackson Bldg. Canton Cooper, Floyd R., 915 Main St. (30114) Griffin Harris, Pinyan & Smith, 205 Barrett Bldg. (30114) Hammond, H. H., Commercial Bank Bldg. (30223) Carrollton Aronin, Van Houten & Company, 107 College St. Hazelhurst Hinely, Mary C., North Tallahassee St. Cartersville Brenner, Malcolm Company, Bartow Savings and Jesup Loan Bldg. Spillane, Barr & Co., 246 E. Cherry St. Morris, M. W., 136 W. Main (30120) Kingsland Cedartown Mullis, Roscoe H., 203 S. Lee St. (31548) Brenner, Malcolm Company, Northside Bldg. Read, Martin & Slickman, Mobley Bldg. LaGrange Boatwright, J. K. & Co., Mallory Bldg. (30240) Chamblee Freeman, R. Carter, Jr., Hammett Bldg. (30240) Fenn & King, 2508 Carroll Ave. (30005) Glover, Carlton, 3646 Clairmont Rd. (30005) Macon Backer, Sidney, 851 Walnut St. College Park Bush, C. R., Persons Bldg. Davis, Bruce R. & Company, 101 Atlanta Federal Sav­ Clifton & McNair, 833 Walnut St. (31201) ings Bldg. Fincher, R. H., 1003 Bankers Insurance Bldg. Pyke & Pierce, 3754 S.E. Main St. (30022) Flournoy, J. Everett, Jr., 1055 Walnut St. Fourchner, Allen and Parker, 1104 Bankers Insurance Columbus Bldg. Abernathy, John D., 511 Swift Bldg. (31901) Houston & Weeks, 1238 Jefferson Terr. (31201) Blackmon, Guy, Jr., 416 12th St. McLemore, Ralph S., Jr., Persons Bldg. (31201) Dowdell, Ross and Murray, 1131 13th St. Meyer, James B., 2627 Napier Ave. (31204) Ernst & Ernst, 507 Columbus Bank & Trust Bldg. Moore, Dawson A., Jr., 112 First St. (31201) LeMay, Otis B. & Co., 1509 4th Ave. (31902) Norris, Hansford, Butler & Co., 1014 Bankers Insur­ Leonard, West & Favors, Swift Bldg. (31902) ance Bldg. (31201) Loflin, Wm. F. & Co., 1218 Peacock Ave. (31902) Taylor, George H., 555 Mulberry St. O’Kelley, Edward E., 1238 2nd Ave. (31902) Walker, Meodors, Garrett and Laney, 828 Riverside Satlof & Hirsch, 302 Fourth National Bank Bldg. Dr. (31201) (31901) Sikes, Thomas E. and Associates, 504 Empire Bldg. Marietta (31901) Collins & Shiver, 206 Roswell St. Wellborn & Company, 208 11th St. (31902) McRae Cordele McGinty, Jack E., 205 S. Second Ave. (31055) East and Watts, 207 7th St. Milledgeville Covington Grant, James M., 102-04 Sanford Bldg. Winn, William M., Jr., 104 Bank of Covington Bldg. Rozier, William S., P.O. Box 362 Dalton Moultrie Acree, Ernest M., 212 Gordon St. Draffin & Tucker, 911 First St. S.E. Caylor, Arnold L., 103 W. Waugh St. Kirk, James L., II, 117 First St. S.E. (31768) Stribling, W. W. & Company, Box 168 Ocilla Dawson Quinney & Meeks, First State Bank Bldg. Crittenden & Faircloth, 510 E. Johnson St. Rome Decatur Haynes, J. Bradley & Co., 200 N. 5th Ave. (30162) Clayton, Gerald L., 534 N. McDonough St. Read, Martin & Slickman, P.O. Box 1389 Duggan, John E., 413 Decatur Federal Bldg. (30030) Rudert, Ernest J., 200 E. 3rd St. (30162) 30 American Institute of Certified Public Accountants

GEORGIA (Continued)

Savannah Thomson Adilman & Hirsch, 15 E. York St. Godwin, William L., Box 293 Benken, Eugene Edwin, 405 American Bldg. Brewin, S. Lee, 5 Bull St. Davis, Lamar W., 504 Realty Bldg. (31401) Tifton Dillon, Arthur B., 1017 Realty Bldg. (31401) Doss, Howard G., Box 32 Hancock, Mazo & Co., 308 E. Bay St. Herring, Gerald N., Jr., 212 W. 2nd St. Hoffman, Philip, 201 Realty Bldg. (31401) Haskins & Sells, First Federal Bldg. Tucker Lange, Robert H., 620 Drayton St. Joyner, R. J., P.O. Box 477 Lazard, Lazard & Curlee, 322 E. Bryan St. (31401) O’Brien and O’Brien, 121 E. Gordon St. (31401) Rodgers, J. O., Jr., Tucker Federal Bldg. (30084) Slotin, Bernie, 746 Wheaton St. (31401) Spillane, Rhoads, Lebey & Cann, 1307 Savannah Bank Valdosta Bldg. (31401) Smith, Cook, Carter & Lamon, 1307 N. Patterson St. Stein, Paul A., 31 W. Congress St. (31401) Stewart, Stevens, Brandon and Hedden, 913 N. Pat­ Strickland, Sidney Franklin, 639 Stephenson Ave. terson St. Thompson, Louis A., 322 Morel Bldg. (31401) Waters, Paul E., Sr., 701-02 Realty Bldg. (31401) Williams, Chas. E., Jr. and Associates, 908 Realty Vidalia Bldg. (31402) Salter, Flannery M., 703 Vann Winter, Frank A., Rte. 2, Box 339 Wolfe, Harold E., 407 Industrial Bldg. (31401) Waycross Smyrna Burnet, H. H. & Co., P.O. Box 960 Pate, Wallace D., 204 S. Atlanta St. (30080) DuBose, DuBose & Crosby, 608 Mary St. Swainsboro West Point Watson, Henry L., 205 Mitchell Bldg. Novelli, Angelo E., 102 Lanier Bldg. (31833) Scroggs, Leslie W., 200 Lanier Bldg. (31833) Thomasville Davis and Freeman, 400 Scott Bldg. (31792) Winder Guy, John B., 414 Gordon Ave. Austin, Ernest Rudolph, Candler St. McCollum & Simmons, 220 E. Jackson St. Bennett, Emmett C., P.O. Box 16 Wilson, W. Lewis & Associates, 300-04 Scott Bldg. Jenkins, U. R., Candler St. (30680)

HAWAII Hilo Liu, Roger K. S., 925 Bethel St. (96813) Loui, Owen, 325 First Insurance Company Bldg. (96814) Haskins & Sells, 26 Waianuenue Ave. Lukela, Henry Noa, 303 McCandless Bldg. (13) Kajikawa, H. & Company, 190 Keawe St. (96720) Matsumura, S. Michael & Co.. 931 University Ave. Miyamoto, Rogers M., 1232 Waimanu St. (96814) Honolulu Miyasato, Mildred Masako, 2128 Palolo Ave. (16) Akamine, Robert N., 1507 Kapiolani Blvd. (96814) Nelson, John L., 119 Merchant St. (96813) Alfred Au Audit Clinic, 1153 12th Ave. (96816) Ohama, Shoso, 1451 S. King St. (96814) Baker & Gillette, 545 Alexander Young Bldg. (96813) Okubo & Iinuma, 1023 Pensacola St. (96814) Braunagel, William H., 1394 Kapiolani Blvd. (96814) Okumoto & Makinodan, 1141 Union St. (96813) Chang & Chock, 89 S. King St. (96813) Peat, Marwick, Mitchell & Co., P.O. Box 3556 (96811) Char, Theodore C. H., 195 S. King St. (96813) Rhys, John H., 666 Ala Moana Blvd. (96813) Cho, Samuel S., 1441 Kapiolani Blvd. (96814) Riker, John, P.O. Box 3713 (96811) Chong, Wilfred W. C., 3041-A Kalakaua Ave. (96815) Sato, Shigeji, 1210 Queen St. (96814) Ernst & Ernst, 1441 Kapiolani Blvd. (96814) Smelker, Robert T., 430 First National Bank Bldg. Forbes, John F. & Company, 1060 Bishop St. (96813) (96804) Grant, Alexander & Company, 1060 Bishop St., (96813) Takiguchi, Herbert J., 1376 Kapiolani Blvd. (96814) Hanson, Raun & Hanson, 430 Dillingham Bldg. (9) Touche, Ross, Bailey & Smart, 320 Ward Ave. (96814) Hara, William T., 1037 Fort St. (96813) Tsuhako, Keiji, 509 Merchandise Mart Bldg. (96813) Harris, Kerr, Forster & Company, 1585 Kapiolani Wong, Euton S. Y., 1575 S. Beretania St. (96814) Blvd. (96814) Wong, James W. Y., 1575 S. Beretania St. (96814) Haskins & Sells, 165 S. King St. (96813) Wong and Kadowaki, 195 S. King St. (96813) Hokada & Hayashi, 1149 Bethel St. (96813) Yee, Clement L. I., 1441 Kapiolani Blvd. (96814) Hough & Miyake, 308 Dillingham Bldg. (96813) Inagaki, John Y., 90 N. King St. (96817) Kahului, Maui Ishimoto, Imamoto & Co., 1451 S. King St. (96814) Haskins & Sells, 87 S. Puunene Ave. Kajikawa, H. & Company, 1149 S. Beretania St. (96814) Lihue, Kauai Kaya, Himoto, Uto, Naganuma & Senda, 1654 S. King St. (96814) Haskins & Sells, AMFAC Bldg. Kohashi & Kohashi, 825 Keeaumoku St. (96814) Kaya, Himoto, Uto, Naganuma & Senda, P.O. Box Komesu, Kiyomori, 2229 N. School St. (96817) 1788 Lau, Clarence L. K., 827 S. Beretania St. (96813) Lemke & Kaneoka, 914 Ala Moana Blvd. (96814) Wailuku, Maui Leong & Leong, 1100 Ward Ave. (96814) Baker & Gillette, 1940 Main St. (96793)

IDAHO American Falls Gourley, John, 408 Idaho St. Gray, John G., Jr., 836 La Cassia Dr. Carter, Ken V. & Co., 224 Idaho Ave. Jacobson, Jentzsch, Severson & Jones, 334 N. Orchard (4) Blackfoot Jennings, Clyde H., 427 First National Bank Bldg. Deaton, M. T. and Company, 167 W. Bridge (83702) Ralphs, L. T., 119 W. Pacific Johnson, Bonnie Sims, 4021 Hill Rd. Lephart, L. A., 204 Idaho Bldg. (83702) Low, Viehweg, Hill & Grow, 400 Provident Federal Boise Bldg. Brady, Charles O., 607 Eastman Bldg. Marshall, Gill & Heazle, 407 N. 11th St. Cannon, Sanders and Company, 436 First Security Miller, W. Franklin, 627 Idaho Bldg. (83702) Bldg. (83702) O’Brien, Fred K., 312 Idaho Bldg. (83702) Ernst & Ernst, 260 Sonna Bldg. (83701) Olson, Wm. A., 203 Idaho Bldg. Firm List 0/ Members 31

IDAHO (Continued)

Boise ( Continued ) Lewiston Rife, Wilson & Przybylski, 219 N. 17th St. (83706) Fitzgerald, William D., 307 Weisgerber Bldg. Smith Gordon C., Jr., 711½ Bannock St. Morris, Lee & Co., First Security Bank Bldg. (83501) Spoljaric & Reynolds, 1522 Idaho St. (83702) Nelson, Arvid R., 1127 8th St. (83501) Turk, Edward J., 419 First National Bank Bldg. Presnell & Fairley, 1219 Idaho St. Streibick, Roberts & Nelson, 1115 Idaho St. Buhl Moscow Tullis, J. Robert, Farmer’s National Bank Bldg. Hayden and Ross, 512 S. Main Burley Nampa Nelson & Sagers, Snow Bldg. Jones & Ripley, 312 13th Ave. S. (83651) Walston, James R. & Co., 2225 Overland Ave. Severn, Russell, 1202 First St. S. Westfall, Donald E., 1329 Albion Ave. (83318) Payette Caldwell Rose, Clyde L., 102 N. 8th St. (83661) Allen, Edward R., 1318 E. Linden Ambrose, Dennison C., Union Bldg. (83605) Pocatello Burns & Swanson, 9th & Dearborn Sts. Barnett, F. J., 212 Spaulding Bldg. Jackson, Messuri & Co., 1803 Ellis Carter, Ken V. & Co., 430 S. Main Deaton, M. T. and Company, 301-10 Idaho Bank Bldg. Coeur D’Alene Jones, Dale D., 1420 E. Elm Magnuson, H. F. & Company, 816 Sherman Ave. Jordan, Neal A., 508 Spaulding Bldg. Palmer, Bruce W., 216 Wiggett Bldg. (83814) Obrey, Vernon E., C-2 Center Plaza Vickrey, Warren, 606 S. 6th Ave. (83201) Emmett Rupert McDougal, Don W., First Security Bank Bldg. (83617) Dickinson, Helen C., Idaho First National Bank Bldg. Gooding Sandpoint Walston, James R. & Co., 317 Main St. Hall, Ronald L., 407 N. Second Ave. Idaho Falls Burnett and Humpherys, 1575 South Blvd. Twin Falls Corey, J. F., 790 S. Holmes Cannon, Helen, 203 3rd Ave. E. (83301) Galusha, Higgins and Galusha, 255 “B” St. (83401) Lawley, D. D., 9 Bank & Trust Bldg. Karst and O’Brien, 413 “B” St. Nelson, Snow & Beckstead, 534 Blue Lakes Blvd. N. Romack, Young & Parry, 703 John Adams Pkwy. (83301) Williams, Gaskill & Ferguson, 480 Memorial Dr. Peterson, Seamons, Stacey & Bancroft, 149 3rd Ave. E. Riddle, Roth, Evans and Bledsoe, 122 3rd Ave., N. Jerome Wallace Mahan, Thomas P., L’Herisson Bldg. (83338) Pielstick, Elba C., L’Herisson Bldg. (83338) Magnuson, H. F. & Company, Scott Bldg. Weiser Kellogg Jackson, Charles E., East First & Main Magnuson, H. F. & Company, 110 S. Division Johnson & Poynor, 320 State St.

ILLINOIS Alton Broadview Scheffel, R. C. and Company, 307 Henry St. West, Walter C., 2320 S. 18th Ave. (60155) Schlosser, C. J. & Company, 211 Market St. Antioch Calumet City Jedele and Cain, 1200 Main St. (60002) Weiner, Irwin, 137 Pulaski Rd. Arlington Heights Canton Laurin, Schultheis & Givens, 800 W. Northwest Hwy. Hocker, George O., 129 W. Chestnut St. Willner, James W., 832 S. Highland Ave. (60005) Carbondale Aurora Clifton, Gunderson, Coker & De Bruyn, 510 W. Main Moore, G. William, First American Bank Bldg. St. (62901) Nickels, Gerald C., 2 S. Broadway Curtis, Harry C., 1103 W. College St. Podolak, Hooper & Co., Old Second National Bank Horwath & Horwath, 306 W. Main St. (62901) Bldg. Rotramel, Denny D., 212½ S. Illinois Ave. Barrington Carmi Hammond, George P., 627 E. Main Bayley, W. Herbert, Farm Bureau Bldg. Putta and Kelsey, 836 S. Northwest Hwy. Cunningham, Tracy, Carmi Light and Water Bldg. Welsh, Leslie T., 33 Lakeview Lane Cary Belleville Young, Earl F., 235 Short Becherer & Stein, Belleville National Bank Bldg. Fietsam, R. C. & Company, 7A Public Sq. (62220) Centralia Rice, Donald J., 202 S. High St. Glass, Holt and Shuffett, 326 E. Broadway (62802) Wiggs, Thomas A., 213 E. 3rd St. (62801) Belvidere Harms & Elliott, 424 S. State St. (61008) Champaign Andrews, Filbey & Smith, 107 S. Randolph St. Berwyn Peer, Hunt & Curzon, 203 W. Clark St. (61820) Novak, Robert E., 3248 S. Cuyler Ave. Shlens, Edmund, 210 W. Springfield Ave. (61820) Somers, Paul M. 122 N. Walnut St. Bloomington Tanner, Lewis, 44 Main Winakor & Myers, 203 W. University (61823) Allsup, Ted T., 320 Unity Bldg. Grant, Alexander & Company, 410 N. Prairie St. Henning, Strouse & Jordan, 300 Livingston Bldg. Charleston (61702) Houston & Associates, 716 Jackson St. 32 American Institute of Certified Public Accountants

ILLINOIS (Continued)

Chicago Delaney and Woods, 135 S. LaSalle St. Abbell, Joseph J., 59 E. Van Buren St. (5) Desmond and Ahern, 9108 S. Ashland Ave. (60620) Abbell, Maxwell & Company, 59 E. Van Buren St. (5) DeSwarte, Evans & Jackisch, 231 S. LaSalle St. (60604) Adelman, J. L. & Company, 120 S. LaSalle St. (60603) Diamond, Norman L. & Company, 1 E. Wacker Dr. Adler, R. S. and Company, 2945 W. Peterson Ave. (1) (60645) Dibble, Frank W. & Co., 135 S. LaSalle St. (60603) Alborg, Roy L., 135 S. LaSalle St. (60603) Drebin and Company, 100 N. LaSalle St. (60602) Altschuler, Melvoin and Glasser, 110 S. Dearborn St. Drebin, Lindquist & Gervasio, 3959 N. Lincoln Ave. (60603) (13); 134 S. LaSalle St. (3) Andersen, Arthur & Co., 120 S. LaSalle St. (60603) Dubin, Sam H. and Company, 100 N. LaSalle St. Andrews, Frederick B., 1 N. LaSalle St. (60602) (60602) Anspach, Oppenheim & Co., 10 S. LaSalle St. (60603) Duffy, James F. & Company, 38 S. Dearborn St. Astrof, Edward I. & Co., 1525 E. 53rd St. (60615) (60603) Atlas, Arthur C., 105 W. Adams St. (3) Duhl, S. H., 6328 N. Cicero Ave. (46) Audit Associates, 20 N. Wacker Dr. (6) Dutton & Company, 105 W. Adams St. (60603) Auer, Jacob, 1366 N. Dearborn (60610) Ehrlich, Irwin, 33 N. LaSalle St. (60602) Auerbach and Auerbach, 111 W. Washington St. (2) Ellman, A. R., 360 N. Michigan Ave. (1) Babetch, Burton L., 11 S. LaSalle St. (60603) Epstein, Benno B., 1525 E. 53rd St. (15) Bacon, Albert T. & Co., 1 N. LaSalle St. (60602) Epstein, E. Allan, 5437 N. Lincoln Ave. (60625) Bagley, George and Company, 10 S. LaSalle St. Erion, Earle F., 100 W. Monroe St. (60603) (60603) Ernst & Ernst, 2020 Continental Illinois Bank Bldg. Baim, Morris M., 952 N. Michigan Ave. (60611) (60604) Bansley and Kiener, 300 W. Washington St. (60606) Evans, Marshall and Pease, 33 N. LaSalle St. (60602) Barasch, Eugene V., 1647 W. Farwell Ave. (26) Facktor, Jerrold M. & Co., 1 E. Wacker Dr. (60601) Barnard, Richard C., 2 N. Riverside Plaza (60606) Farrow, Jordan and Farrow, 111 W. Washington St. Becker, Max & Company, 100 W. Monroe St. (60603) Fields and Fields, 141 W. Jackson Blvd. (60604) Becker, Samuel S. and Company, 332 S. Michigan Fillmore Horwich, Kaplan & Biederman, 100 S. Ave. (60604) Wacker Dr. (60606) Beckerman, Terrell & Co., 188 W. Randolph St. (1) Firestone, S. F. & Co., 188 W. Randolph St. (60601) Beckett, Charles A. & Co., 4655 S. Michigan Ave. (53) Flax, Nathenson & Company, 205 W. Wacker Dr. Berman & Berman, 221 N. LaSalle St. (60601) (60606) Bernstein, Sidney & Co., 33 N. LaSalle St. (60602) Flaxman, Sidney, 105 W. Madison St. Beron, Ralph W., 2217 W. Belmont Ave. (18) Flershem, Reilly and Main, 135 S. LaSalle St. (60603) Beskin, Kohn & Company, 221 N. LaSalle St. (60601) Flink, Robert B. & Company, 20 N. Wacker Dr. Birkenstein, David & Co., 72 W. Adams (60603) (60606) Blanchfield, Thomas F. & Co., 2001 W. 95th St. Frale, C. W. & Co., 140 S. Dearborn St. (60603) (60643) Frazer and Torbet, 141 W. Jackson Blvd. (60604) Blanck, Eberhard S., 110 S. Dearborn St. (60603) Freedkin, Marvin E., 110 S. Dearborn St. (60603) Blonder, Maurice, 4737 N. Broadway (40) Freeman, Robert, 2900 W. Peterson (45) Bloom, Alex & Company, 221 N. LaSalle St. (60601) Friedman, Ronald A., 1426 Farragut (40) Blumenfeld, Weiser, Friedman & Co., 188 W. Ran­ Frost, Ruttenberg and Rothblatt, 6416 N. Ridgeway dolph St. (60601) (60645) Bohon, Ellis G., 140 S. Dearborn St. (60603) Frumkin, Roberman & Company, 20 N. Wacker Dr. Borenstein, Joseph & Co., 110 S. Dearborn St. (60603) (60606) Bougas, Andrew P., 5765 N. Lincoln (45) Gale, Takahashi & Co., 110 S. Dearborn St. (60603) Boulter, William B. & Co., 120 S. LaSalle St. (60603) Garfinkle, Philip G. & Co., 1737 W. Howard St. Bourke, Edgar R., 140 S. Dearborn St. (60603) (60626) Bradley, Arthur T., Jr., 3515 S. Archer Ave. (9) Geilen, Joseph H., 77 W. Washington St. (2) Bransley, Robert A., 11 S. LaSalle St. (60603) Geisman, Morrison and Wine, 5781 N. Lincoln Ave. Brown, Robert C. & Co., 23 S. Pulaski (24) (60645) Buckles, Crofford H. & Company, 10 S. LaSalle St. Gelman, Charles A., Wrigley Bldg. (60611) (60603) Gibbons, J. M. & Co., 7701 S. Shore Dr. (49) Burke, John E. & Co., 208 S. LaSalle St. (60604) Gibbons, John E., 7829 Clyde Ave. (60649) Burlingame & Company, 105 W. Adams St. (60603) Gibbs, Clarke & Smith, 111 W. Washington St. Butler, A. B., 435 N. Michigan Ave. (60611) Gilby, John H., 5832 S. Stony Island Ave. (60637); Butterfield, Frank C., 2047 W. Chase Ave. (60645) 38 S. Dearborn St. (60603) Byrd, Eugene, 5875 N. Lincoln Ave. (60645) Gimbel, Sidney L. & Company, 120 S. LaSalle St. Cahan, Sydney W., 77 W. Washington (2) (60603) Cahn, Kenneth M., 33 N. LaSalle St. (60602) Ginsburg, Julius, 2645 W. Peterson Ave. (60645) Caldwell, Jonathan Q., 231 S. LaSalle St. (60604) Ginsburg, Sheldon H., 188 W. Randolph St. (60601) Camden, Kenneth, 5 S. Wabash Ave. (60603) Glasson, Jack A., 3945 N. Milwaukee Ave. (41) Campbell, Donald F., 211 N. LaSalle St. (60601) Glick, Fred E. & Company, 2514 W. Peterson Ave. Catron, Curtis W., 647 N. Michigan Ave. (11) (45) Cavanaugh, V. J., 77 W. Washington St. (2) Goettsche, Tranen & Co., 5252 Broadway (60640) Celmer, M. S. and Company, 1200 N. Ashland Ave. Goldberg, Arthur J., 11 S. LaSalle St. (60603) (22) Goldberg, David & Company, 30 N. LaSalle St. Channon, Marvin L. & Co., 110 S. Dearborn St. (60602) (60603) Goldberg, Geiser & Associates, 2617 W. Peterson Ave. Checkers, Simon & Rosner, 33 N. LaSalle St. (60602) (60645) Chemers, Michael, 203 N. Wabash Ave. (60601) Goldberg, I. William & Co., 952 N. Michigan Ave. Chulock, Willmar A. & Company, 330 S. Wells St. (60611) (6) Goldman, White, Margolis and Company, 135 S. Cinnick, H. J. & Co., 100 N. LaSalle St. (60602) LaSalle St. (60603) Clarke, William Thomas, 10 S. LaSalle St. Goldrich, Goodman & Co., 188 W. Randolph St. Clemetsen, Lloyd T., 3822 N. Monticello Ave. (18) (60601) Cocalas and Cocalas, 228 N. LaSalle St. (60601) Goldstein, Abe, 2414 W. Lawrence Ave. (60625) Cogen, Steadman & Co., 221 N. LaSalle St. (60601) Goldstein, Engerman & Shane, 3300 W. Peterson Ave. Cohen, Friedman and Company, 188 W. Randolph St. (45) (1) Goldstein, Filmore C., 5128 N. Elston Ave. (60630) Cooper, Winslow and Davis, 39 S. LaSalle St. (60603) Goldstein & Kirsner, 111 N. Wabash (60602) Corn, Samuel M., 77 W. Washington St. (60602) Goldstein and Presser, 110 S. Dearborn St. (60603) Corrado, Philip C. & Co., 77 W. Washington St. (2) Goldstein, Robert Allen, 5243 N. Diversey Ave. (39) Cottle and Cottle, 120 S. LaSalle St. (60603) Golman, Brookstone & Co., 105 W. Adams St. (60603) Coustan & Gusfield, 120 S. LaSalle St. (60603) Goodman, Benj. E., 39 S. LaSalle St. (60603) Crawford, P. L. & Co., 105 W. Madison St. (60602) Goodman, Harold, 8100 S. Loomis Blvd. (20) Crosell, Vernon & Co., 134 N. LaSalle St. (60602) Goodman, Harold, 33 N. LaSalle St. (60602) Crouch, Renberg & Schneider, 110 S. Dearborn (60603) Goodman, Morris, 1310 W. Lunt Ave. (5) Cullinane and McKeown, 38 S. Dearborn St. (60603) Goodsell, Nelson J., 6424 N. Seeley (60645) Cummings, George C., 510 N. Dearborn St. (60610) Gore, Julius & Company, 110 S. Dearborn St. (60603) Cunningham, E. J., Jr., 7522 N. Oakley (60645) Goss, Riskin & Company, 3601 W. Devon Ave. Daccardo, James A., 205 W. Wacker Dr. (6) (60645) Dammann, E. H., 10 S. LaSalle St. (60603) Grade, A. I. and Company, 77 W. Washington St. Damond & Damond, 100 N. LaSalle St. (60602) (60602) Daniels, Daniel, 5781 N. Lincoln Ave. (60645) Grant, Alexander & Company, 1 N. LaSalle St. (60602) Dashkov, Louis M., 201 N. Wells St. (6) Gray, Hunter, Stenn & Co., 35 E. Wacker Dr. (60601) Daskal, M. H. & Co., 120 S. LaSalle St. (60603) Green, Bolotin, Bezark & Baran, 5917 N. Lincoln David, Robert C., 320 W. Ohio St. (10) (45) Deitch, Clement K., 110 S. Dearborn St. (60603) Greenfield, I. Bernard, 30 N. LaSalle St. (60602) Firm List of Members 33

ILLINOIS (Continued)

Chicago ( Continued ) Leavitt, Bittman & Co., 205 W. Wacker Dr. (60606) Leidesdorf, S. D. & Co., First National Bank Bldg. Greenman, Arthur, 33 N. LaSalle St. (60602) (60603) Greenwald, Solar and Company, 53 W. Jackson Blvd. Lemley, Rayford W., 135 S. LaSalle St. (60603) (60604) Lester, Witte & Company, 100 S. Wacker Dr. (60606) Grimes, C. L. & Co., 120 S. LaSalle St. (60603) Levenson, Samuel D. 180 W. Washington St. (60602) Groh, Gough & Company, 105 W. Adams St. (60603) Levin, Joseph F., 33 N. LaSalle St. (60602) Grossman, Duhl & Fertel, 75 E. Wacker Dr. (60601) Levin & Lande, 111 W. Washington St. (60602) Gurolnick, H. W., 2120 W. Lawrence Ave. (60625) Levin, Miller & Co., 188 W. Randolph St. (1) Haddad, George J., 100 N. LaSalle St. (60602) Lieber, Bleiweis and Company, 11 S. LaSalle St. Hamer, Arthur & Co., 9035 S. Western Ave. (20) (60603) Hamilton, Matthew L., 120 S. LaSalle St. (60603) Lieberman, M. H. & Co., 19 S. LaSalle St. (60603) Haney, Robert F., 10 S. LaSalle St. (60603) Lingley, R. T. & Co., 11 S. LaSalle St. (60603) Hansfield, Paul & Co., 11 S. LaSalle St. (60603) Lipman, Jerome H., 10 S. LaSalle St. (60603) Harris, Kerr, Forster & Company, 310 S. Michigan Lipschultz and Lipschultz, 38 S. Dearborn St. (60603) Ave. (60604) Lipschultz, Zalman & Lipschultz, 77 W. Washington Haskins & Sells, Board of Trade Bldg. (60604) St. (60602) Havey, Thomas W. & Co., 105 W. Adams St. (3) Litwin, Albert J., 2701 Howard St. (60645) Hayles, Alfred C. & Co., 400 N. Michigan Ave. Logan, Malter & Co., 10 S. LaSalle St. (60603) (60611) Luby, William J., 6136 N. Kilpatrick Ave. (46) Hechtman, Jay, 79 W. Monroe (3) Lusk, Tillman L. & Company, 77 W. Washington Heinsimer, Robert & Company, 222 W. Adams St. St. (60602) (60606) Lustigson, Herbert, 11 S. LaSalle St. (60603) Heisler, Albert & Company, 33 N. LaSalle St. (60602) Lybrand, Ross Bros. & Montgomery, Board of Trade Heller, Strauss & Moses, 208 S. LaSalle St. (60604) Bldg. (60604) Herman, Samuel E., 39 S. LaSalle St. (60603) Lynch, John A. & Company, 231 S. LaSalle St. Herz, Eugene, 110 S. Dearborn St. (60603) (60604) Hillsman, Otto & Co., 231 S. LaSalle St. (60604) Lynn, Rubin & Company, 110 S. Dearborn St. (60603) Himmelblau, David & Co., 30 W. Monroe St. (60603) Macfarlane, Alfred T., 1642½ W. 87th St. (60655) Hirsch, Frumkin, Roberman & Cina, 65 E. South Main, Lafrentz & Co., 208 S. LaSalle St. (60604) Water St. (60601) Malow, Burton, 188 W. Randolph St. (1) Hirsch, Leonard H. & Co., 176 W. Adams St. (60603) Manowitz, Sidney, 38 S. Dearborn St. (60603) Hoffman, John H. & Co., 1 N. LaSalle St. (60602) Maranto, Vincent R., 8516 W. Carmen Ave. (60656) Horwath & Horwath, 100 W. Monroe St. (60603) Marcus, Ralph H., 3601 W. Devon (60645) Horwitz, Jack A., 3601 W. Devon Ave. (60645) Marder, Sheldon H., 6300 N. Cicero Ave. (60646) Howard, Ray A. & Company, 75 E. Wacker Dr. Martin, Johnson & Bolton, 105 S. LaSalle St. (60603) (60601) Mayster, Melvin J., 30 N. LaSalle St. (60602) Hutchens, Edward J., 105 W. Adams St. (60603) McCoy, Holland & Seavey, 100 N. LaSalle St. (60603) Hyman Ethon, Rydel & Co., 141 W. Jackson Blvd. McCracken, T. J. and Company, 134 N. LaSalle St. (60604) (60602) Hyman, Monty .J., 10009 S. Green St. (60643) McKeague, John J., 20 N. Wacker Dr. (60606) Ingram, Glenn & Company, 111 W. Jackson Blvd. Mendell, William G., 176 W. Adams St. (60603) (60604) Meyers, Slabodkin & Company, 105 W. Adams St. Jacob, Leslie J., 612 N. Michigan Ave. (60611) (60603) Jacobs, Harold B., 79 W. Monroe St. (60603) Milano, Patchak & Co., 9101 S. Western Ave. (60620) Jacobson, Calverd F., 7436 W. Ardmore (31) Miller, Cooper & Co. 135 S. LaSalle St. (60603) Jankovich, Nicholas A., 538 W. 32nd St. (60616) Miller, Harold L. & Co., 19 S. LaSalle St. (60603) Janzen, John A., 10 S. LaSalle St. (60603) Miller, Mandell & Company, 111 N. Wabash Ave. Jarrow, Walsh, Soloway & Co., 3525 W. Peterson (60602) Ave. (60645) Mittenthal & Goldman, 22 W. Monroe St. (60603) Joffe, M., & Co., 105 W. Madison St. Mize, Stanley W., 105 W. Adams St. (60603) Johnson, Atwater & Company, 221 N. LaSalle St. Moore, Everett H., 135 S. LaSalle St. (60603) (60601) Morrison, M. A. & Co., 39 S. LaSalle St. (60603) Jones, Anderson & Company, 471 E. 31st St. (16) Moss, Harry, 231 S. LaSalle St. (60604) Jones, Norris E., 8756 S. Ashland Ave. (60620) Murphy, Lanier & Quinn, 231 S. LaSalle St. (60604) Kalish, Rubinroit & Co., 111 W. Washington St. Nagle, John, 30 W. Washington St. (60602) (60602) Naiman, Hyman M., 6418 N. Sacramento Ave. (60645) Kamins, Harry E., 343 S. Dearborn St. (60604) Nelsen, Bennett N., 120 S. LaSalle St. (60603) Kane, Joseph M., 127 N. Dearborn St. (60602) Nelson, Herman O., 6774 N. Northwest Hwy. (31) Kaner, Leo L., 77 W. Washington St. (60602) Newman, Samuel, 6515 N. Winchester (26) Kantor, S. J., 222 W. Adams St. (6) Newman, Schuman & Company, 176 W. Adams St. Katch, Ronald S. 39 S. LaSalle St. (60603) (60603) Katz, Wagner and Company, 105 W. Adams St. Niebergall, Marvin & Co., 38 S. Dearborn St. (60603) (60603) Nitzkin, Jack, 452 W. Oakdale Ave. (60657) Katzmark, Paul V. & Associates, 10742 S. Western Noparstak, Irwin F., 6350 N. Clark (60626) Ave. (43) Oakes, Edmund J., 120 W. Madison St. (60602) Kaylin, Stanley M. & Company, 5 N. Wabash Ave. O’Brien, Leonard D. & Co., 141 W. Jackson Blvd. (60602) (60604) Kerman, Alport & Company, 11 S. LaSalle St. (60603) Oher, Anstadt and Company, 176 W. Adams St. Killam & DeValk, 140 S. Dearborn St. (60603) (60603) Kimmel, Stanley, 134 N. LaSalle St. (60602) Oldham and Gouwens, 1 N. LaSalle St. (60602) Klapman, Philip A., 33 S. Clark St. (60603) Olson & Abney, 140 S. Dearborn (60603) Klegerman, Jack B., 5053 W. Fullerton Ave. (60639) Olson, William & Co., 2135 W. 95th St. (60643) Kleinstein, Walter H., 2814 W. Peterson Ave. (45) Olszanski, Edwin V., 4242 N. Monitor Ave. (60634) Knopfler, Roth and Weiss, 39 S. LaSalle St. (60603) O’Neill, Ben P., 10842 S. Michigan Ave. (60628) Kohler, E. L., 8 S. Michigan Ave. (60603) Osherman, Norman J., 141 W. Jackson Blvd. (60604) Kopel, Richard G., 28 E. Jackson Blvd. (4) Otto, Walter C., 209 S. LaSalle St. (60604) Kovac, Joseph A., 130 N. Wells St. (60606) Packer, Paul R. & Co., 29 E. Madison St. (2) Krupnick, S. & Company, 33 N. LaSalle St. (60602) Pasternack, Leonard, 38 S. Dearborn St. Kuhn, Alexander X. & Co., 111 W. Washington St. (2) Pasternock, Michael J., 5412 W. North Ave. (39) Kuhns, M. S. and Company, 11 S. LaSalle St. Pearce & Granata, 221 N. LaSalle St. (60601) . (60603) Pearson & Dwyer, 111 W. Monroe St. (60603) Kulwin, Irwin, 77 W. Washington St. (2) Pearson, Oscar, 176 W. Adams (60603) Kupferberg, Irving & Company, 35 E. Wacker Dr. (1) Peat, Marwick, Mitchell & Co., 111 W. Monroe St. Laine, Vaino E., 5049 W. Belmont Ave. (60641) (60603) Laird, John K. & Co., 111 W. Monroe St. (60603) Lally, Thomas D., 5151 N. Harlem Ave. (60656) Perry, Theodore N., 135 S. LaSalle St. (60603) Landau, Bernard and Company, 222 W. Adams St. Peterson, Reginald R. W., 6655 N. Avondale Ave. (60606) (60631) Landau, Fred & Co., 221 N. LaSalle St. (60601) Pettengill, Paul & Co., 140 S. Dearborn St. (60603) Landgren, James F. and Company, 208 S. LaSalle Pinzur, Bernstein & Company, 77 W. Washington St. St. (60604) (60602) Landsman, Ronald A. & Co., 221 N.Salle St. (60601) Podell, Donald B., 2945 Peterson (60645) Lang and Shandler, 111 W. Monroe St. (60603) Pollock, Herman & Company, 5765 N. Lincoln Ave. La Rose and Hershman, 6856 W. North Ave. (60635) (60645) Lasser, J. K. & Company, 100 W. Monroe St. (60603) Pompian, Paul, 5412 N. Clark St. (60640) Lavin, Marshall R. & Co., 105 W. Madison St. (60602) Porte, James J. & Co., 4670 Elston Ave. (30) Leaf, Temkin and Company, 3550 W. Peterson Ave. Pos, Arthur S. & Company, 7 S. Dearborn St. (60603) Poteshman, Armand, 134 N. LaSalle St. 34 American Institute of Certified Public Accountants

ILLINOIS (Continued)

Chicago (Continued) Smoot, Wilbur A., 10 S. LaSalle St. (60603) Sohn, Robert D., 1 N. LaSalle St. (60602) Pratt, Edward J., 6240 S. Kedzie Ave. (60629) Sommer, William J. & Co., 4250 N. Lincoln Ave. (18) Pressman, Leonard, 176 W. Adams St. (60603) Spencer & Maclennan, 38 S. Dearborn St. (60603) Price Waterhouse & Co., Prudential Plaza (60601) Stangle and Lauber, 20 N. Wacker Dr. (60606) Prower, Frank, 38 S. Dearborn St. (60603) Starr, Bruno A. & Co., 33 N. LaSalle St. (60602) Pyshos, C. S., 1737 W. Howard St. Stem, Jacobson & Company, 221 N. LaSalle St. Raemer, Roy D., 6150 N. Lincoln Ave. (60645) (60601) Rangaves, A. Thomas, 33 N. LaSalle St. (60602) Rattner, Donald Eugene, 100 N. LaSalle St. (60602) Sullivan, Clifford J., 8027 S. Richmond St. (52) Rausch, J. J. & Company, 20 N. Wacker Dr. (60606) Swanson, Ogilvie & McKenzie, 176 W. Adams St. Regan, Francis A., 105 S. LaSalle St. (60603) (60603) Reid, Mensch, Emo & Co., 10 S. LaSalle St. (60603) Swarztrauber, A. D. & Co., 134 S. LaSalle St. (60603) Reifler, S. & Company, 100 S. Wacker Dr. (60606) Swift, Morton F. & Company, 1 N. LaSalle St. Rempert, Sim & Williams, 141 W. Jackson Blvd. (60602) (60604) Swisher, Rhae M. & Company, 111 W. Washington Revsine, Victor B. & Co., 110 S. Dearborn St. (60603) Blvd. (60602) Rieg, George S., 30 N. LaSalle St. (60602) Tandy, Wagner and Company, 228 N. LaSalle St. Rifkin, Maurice C., 14 W. Elm St. (10) (60601) Robbins, Baer & Baygood, 39 S. LaSalle St. (60603) Taxman & Friedman, 3530 W. Peterson Ave. (60645) Robbins, David, 188 W. Randolph St. (60601) Teich, M. & Company, 5875 N. Lincoln Ave. (60645) Robin, Benjamin, 64 E. Jackson Blvd. (4) Thiel, Charles H., 5512 N. Natoma Ave. (60656) Robinson, M. J., 5128 N. Elston Ave. (30) Thieme, Fred C., 6 N. Michigan Ave. (60602) Roche, Scholz, Roche & Garrigan, 11111 S. Spaulding Thulin, Fraser & Brown, 105 S. LaSalle St. (60603) (60655) Tinen, W. J. & Co., 141 W. Jackson Blvd. (60604) Rodbart, Simon & Simel, 230 N. Michigan Ave. Tobin, Meyer, 77 W. Washington St. (60602) (60601) Topel, Forman & Company, 79 W. Monroe St. (60603) Rome and Zeitlin, 327 S. LaSalle St. (60604) Touche, Ross, Bailey & Smart, 208 S. LaSalle St. Rootberg, Philip & Company, 185 N. Wabash Ave.(l) (60604) Rosenberg, B. L. & Co., 134 N. LaSalle St. (60602) Tower, Carleton M. & Co., 105 W. Adams St. (60603) Rosenberg, Cohn & Co., 1 N. LaSalle St. (60602) Tressel, Harry S., 10 S. LaSalle St. (60603) Rosenstrock, Philip & Company, 79 W. Monroe Trotsky, Eugene Melvin, 2546 W. Pratt Ave. (60645) (60603) Trugman, Harry L. and Company, 105 W. Adams St. Rottman & Rottman, 77 W. Washington St. (60602) (60603) Rountree, George V. & Co., 176 W. Adams (60603) Tulsky, Schechtman and Company, 176 W. Adams St. Rubin, Bernard A., 79 W. Monroe St. (3) (60603) Rubin, Sheldon B., 188 W. Randolph St. (60601) Utley, G. Paul, 33 N. LaSalle St. (60602) Rubinstein, Gerson, 19 S. LaSalle St. (60603) Varkala, J. P. & Co., 2401 W. 63rd St. (60629) Rusin, Bron J., 11 S. LaSalle St. (60603) Vineyard & Vineyard, 5030 N. Harlem (31) Russman, A. H., 120 S. LaSalle St. (60603) Vogel, Milton, 11 S. LaSalle St. (60603) Sabin, Bell and Co., 30 N. LaSalle St. (60602) Wagner, Wynn M. & Co., 105 S. LaSalle St. (60603) Samels, Louis and Company, 111 N. Wabash (60602) Wain, Philip & Company, 38 S. Dearborn St. (60603) Sanders, Edward J., 4537 N. Elston Ave. (30) Waller, Irving H., 221 N. LaSalle St. (60601) Sayre, Krako & Company, 645 N. Michigan Ave. Waller, Sidney, 32 W. Randolph St. (60601) (60611) Walton, Joplin, Langer & Co., 111 W. Monroe St. Schachtman, Milton R., 33 N. LaSalle St. (60602) (60603) Schelly, Herbert S., 77 W. Washington St. (60602) Warady & Davis, 5865 N. Lincoln Ave. (45) Schencker & Schencker, 300 W. Adams St. (6) Washington, Mary T. & Company, 6138 S. Loomis Schneider, Harry, 111 W. Washington St. (60602) Blvd. (60636) Schoenbrod, Herbert & Co., 221 N. LaSalle St. (60601) Wasserman, Kulbarsh and Company, 1 N. LaSalle St. Schorn, Arnold N. & Co., 332 S. Michigan Ave. (60602) (60604) Weinberg, A. A., 14 E. Jackson Blvd. (60604) Schultz and Chez, 22 W. Madison St. (2) Weiner & Weiner, 188 W. Randolph (60601) Schulz, Joseph R., 38 S. Dearborn St. (3) Weinstein and Pritkin, 105 W. Madison St. (60602) Schur, Hauptman and Company, 77 W. Washington Weinstein & Zlotnik, 1 N. LaSalle St. (60602) St. (60602) Weisbard, George L. & Company, US. LaSalle St. Schwartz and Kacsh, 77 W. Washington St. (60602) (60603) Schwartz, Kuhn & Sonderling, 205 W. Wacker Dr. Weisgal, Field & Company, 100 S. Wacker Dr. (60606) (60606) Schwartz, Norman N. & Co., 77 W. Washington St. Weltman & Co., 8 S. Michigan Ave. (60603) (60602) Wilson, Hal & Co., 2 N. Riverside Plaza (60606) Scudder, Lawrence & Co., 141 W. Jackson Blvd. Winter, Julius, 9814 S. Clyde Ave. (60617) (60604) Winzer & Co., 54 W. Randolph St. Seely and Evans, 79 W. Monroe St. (60603) Wise, Russell V., 332 S. Michigan Ave. (60604) Segal, Irving J., 188 W. Randolph St. (1) Witte, Lester & Company, 100 S. Wacker Dr. (60606) Seidman & Seidman, 135 S. LaSalle St. (60603) Wolf and Company, 7 S. Dearborn St. (60603) Seybold, John & Co., 4904 N. Western Ave. (60625) Wolff, Chazin & Company, 105 W. Adams St. (60603) Shapiro, Norman D., 205 W. Wacker Dr. (60606) Wolgel, Joseph D., 110 S. Dearborn St. (60603) Shaw, Stout and Tobin, 141 W. Jackson Blvd. (60604) Wood, Schildt & Co., 105 W. Adams St. (60603) Shea, Harry F. & Co., 10 S. LaSalle St. (60603) Young, Arthur & Company, 111 W. Monroe St. Shearer, Robert D., 1400 Sherwin Ave. (26) (60603) Shepard, Schwartz and Harris, 110 N. Wacker Dr. Ziegler, Morris D. & Co., 1 N. LaSalle St. (60602) (60606) Shere, Louis H., 5816 N. Bernard St. (60645) Cicero Shifris, Maurice & Co., 3312 W. Peterson (60645) Sider, Howard L., 555 W. Cornelia Ave. (60657) Judkins, John William, 2444 S. Cicero Ave. (60650) Siegel and Blonder, 4737 N. Broadway (40) Siegel, Hyman, 30 W. Washington St. (60602) Collinsville Sigel, Edwin C., 77 W. Washington St. (60602) Boeker, E. F., 806 Maple St. Sigel, J. D. & Co., 77 W. Washington St. (60602) Meni, Wm. E., 103 S. Seminary St. (62234) Sigman, Philip, 1 N. LaSalle St. Weber, Herbert E., 1115 W. Clay St. Silver, Gault and Company, 105 W. Adams St. (60603) Silver, Michael & Company, 134 N. LaSalle St. Danville (60602) Craig, Rolland E., 420 N. Walnut Silver, Millman & Company, 180 N. Wabash Ave. Kesler, Clifford R. & Co., 139 N. Vermilion St. (60601) Masiokas, Frank M., 106 N. Vermilion St. Silvertrust, Cohler and Hersh, 188 W. Randolph St. Swisher & Cartee, 211 N. Walnut (60601) Simon, Daniel M., 11 S. LaSalle St. (60603) Simon, Max, 5715 N. Lincoln Ave. (45) Decatur Sinclair, Tyler & Company, 1 E. Wacker Dr. (60601) Baker, Robert L., 132 S. Water St. Siskind, Julius, 64 E. Bellevue Pl. (60611) Gauger & Diehl, 208 Citizens Bldg. (62525) Sitnick, Sidney C. & Co., 300 W. Washington St. Murphey, Jenne & Jones, 240 N. Church St. (62525) (60606) Richardson & Karloski, 208 National Bank of Decatur Smith and Harder, Board of Trade Bldg. (60604) Bldg. Smith, Hugh N., 11 S. LaSalle St. (60603) Sleeper, Nalefski & Catlin, 322 Citizens Bldg. Firm List of Members 35

ILLINOIS (Continued)

DeKalb Hillside Koach, John S., 231 S. 2nd St. (60115) Evenhouse, John H., 339 Orchard Ave. (60162) Schafer. D. M., 153 N. 3rd St. Homewood Des Plaines Kueber, Louis P., P.O. Box 41 (60430) Ahlbeck, Harold A., 678 Lee St. (6(5016) Neuschuler, Robert, 18656 Dixie Hwy. (60430) Pracht & Company, 1604 Oakton Blvd. Pyles, Donald G., 18033 Martin Ave. (60430) Webster, Stanley K., 678 Lee St. (60016) Jacksonville Cannell, Deane L., 816 W. State St. (62650) Dixon Whitney, Hakman & Conaghan, 211 W. State St. Lindgren and Hamilton, 96 Galena Ave. (62650) East St. Louis Joliet Allison, Bert H. & Co., 4700 State St. Brabec & Wilsmann, 1012 W. Jefferson St. (60435) Boyle, J. W. & Co., 327 Missouri Ave. (62201) Grumley, McAndrews & Co., 4 E. Clinton St. (60434) Hitchcock, William A., 31 Loisel Dr. Munchalfen, F. J., 155 N. Scott St. Laughlin, Ray G., 3120-A State St. Wenner & Rogers, 2112 W. Jefferson St. (60435) Mersinger, F. M. Company, 3212 State St. Tragesser, Joseph G., 8319 State St. Kankakee Topping, Harry F., 207 Arcade Bldg. (60901) Effingham Murphey, Jenne & Jones, 204 W. Washington St. Kewanee (62401) Clifton, Gunderson, Coker & DeBruyn, 304 W. 2nd St. (61443) Elgin Hughes, Russell & Company, 28 N. Grove Ave. Lake Forest Pahnke, Elmer R., 5 Douglas Ave. (60120) Jacks, Edward and Company, 1955 Telegraph Rd. Warner, Lawrence Richard, 290 E. Deerpath Ave. Elmhurst Dolan, Raymond, 531 S. York St. Lansing Sherff, Loren J., 110 E. Schiller St. (60127) Marek, Robert F., 17610 Burnham Ave. Walker, Alice M., 100 Fellows Court (60126) Lawrenceville Evanston Kemper, Fisher, Faust & Co., 1214 State St. Angell, Harvey J., 843 Chicago Ave. (60204) Bergman, Freeman & Co., First National Bank Bldg. Libertyville Dvorak, Donald Frank, 900 Sheridan Rd. Hart, M. E., 1580 Sherman Ave. Athanases, Alexander T., 681 Valley Park Dr. (60048) Johnston & Company, 524 Davis St. (60201) McGladrey, Hansen, Dunn & Company, 304 First Lincoln National Bank Bldg. (60201) Gaffney, Emory C., Griesheim Bldg. Oakley, Kenneth E., 1603 Orrington Ave. 60201 Turnbull and Schussele, 507½ Pulaski (62656) Evergreen Park Lincolnwood McNally, Costin & Hearne, 9318 S. Kedzie Ave. Lorsch, Frederic Z., 3940 Touhy Ave. Tarrant, Neil J., 3350 W. 95th St. (60642) Lombard Fairfield Cabell, Gerald F., 518 N. Martha St. Loy and Fleming, 204 S.E. 3rd St. (62837) Macomb Flossmoor Main, Lafrentz & Co., 121 N. McArthur St. (61455) Doyle, Thomas E., 2630 Flossmoor Rd. (60422) Marion Franklin Park Gray, Hunter, Stenn & Co., 200 W. Main St. (62959) Hoey, James V., 9524 Franklin Ave. Matteson Freeport Skinger, Donald S., 4009 W. 204th St. (60443) Bingham, William T., 217% W. Exchange St. (61032) Carlile, Robert L., 27-29 W. Main St. (61032) Mattoon Jones, Gordon and Associates, 1413 Wabash Galesburg Murphey, Jenne & Jones, 1709 Broadway Gauger & Diehl, 303 Bondi Bldg. (61401) Shaw, Stout and Tobin, Bondi Bldg. <61401) Maywood Weis, Thomas J., 602 S. Fifth Ave. Glen Ellyn Quill, John T., 543 Pennsylvania Ave. Metropolis Wehrmeyer, Allan, 117½ W. 6th St. Glenview Sciortino, Joseph A., 401 Crabtree Lane Moline Deburn, Donald E., 1520 7th St. Golden and Kutsunis, 401 First National Bank Bldg. Harrisburg (61265) Kemper, Fisher, Faust & Co., 15 W. Church St. McGladrey, Hansen, Dunn & Company, 433 Fifth Avenue Bldg. (61265) Harvey Wilkes, James T. & Co., 15406 Lexington Ave. Monmouth (60427) Barber, Stevenson and Kington, 1025 E. Broadway (61462) Herrin Shoemaker, Homer L., 104 S. 1st St. Clanahan, James V., 216 E. Monroe Mt. Carmel Highland Park Kemper, Fisher, Faust & Co., 201 W. 4th St. Anspach, Oppenheim and Co., 1935 Sheridan Rd. Firestone, N. U. & Co., 454 Central Ave. Mt. Prospect Krueger, Edw. Wm., 241 Woodland Rd. Hedrick, Joseph F., 105 N. Main St. (60057) Prosser, Robert S., 165 Blackhawk Rd. Roth, Donald P., 12 E. Busse Ave. 36 American Institute of Certified Public Accountants

ILLINOIS (Continued)

Mt. Vernon Grant, Alexander & Company, City National Bank Jacquemin, Victor & Co., 1318 Salem Rd. Bldg. Harms & Elliott, 418 Gas-Electric Bldg. (61108) Lybrand, Ross Bros. & Montgomery, 119 N. Church Norridge St. (61101) Cappadais, George N., 5012 N. Overhill (31) Marion, Craig L., 3550 E. State St. Marshallsay, Leslie, 218 Empire Bldg. Northbrook Mezner, Edward, 2314 Pelham Rd. Pollard and Wheeler, 419 Park St. (61103) Wells, Melbourne D., 135 Birchwood Rd. (60062) Schweisberger, Stuart A., 995 N. Main St. (61103) Seidman & Seidman, 502 City Hall Bldg. (61104) Oak Park Skee, Pedersen, Raby, 503 7th St. Arndt, Mann & Sweeney, 6429 North Ave. (60302) Castenholz, W. B., 431 S. East Ave. Rock Island Duffy, James F. & Company, 6429 North Ave. (60302) Dehler, Lee Roy, 1301 30th St. Sassetti, Frank L. & Co., 6938 Roosevelt Rd. (60304) Golden and Kutsunis, 322 Cleaveland Bldg. (61201) McGladrey, Hansen, Dunn & Company, 215 First Na­ Olney tional Bank Bldg. (61201) Eyman, Waldorf C., 119 N. Boone St. (62450) Setterdahl & Nelson, 224 Robinson Bldg. (61201) Houston & Associates, 414 E. Main St. Rolling Meadows Ottawa Wrenn, John J., 2407 George St. Stisser, Charles E., 705½ LaSalle St. Salem Palatine Gauger & Diehl, 302 Hancock Bldg. (62881) Lish, Carl J., 701 S. Bennett Rd. Kimler, Joy, 111-A East Main Rakerd, George C., P.O. Box 388 Paris Houston & Associates, 256 W. Court St. Skokie Parrish, William A. & Associates, 121 E. Washington Levine, Philip A., 9643 Kedvale Ave. St. Mills, Hoke & Company, 7848 Lincoln Ave. Moore, Roland R., 5010 Harvard St. Park Forest Sandlow, Richard A., 8717 Laramie Ave. (60077) Brown, James D., 165 Dogwood St. Skaletsky, Hyman R., 3865 W. Fargo Ave. (22) Cadwalader, Logan W. & Company, 357 Niagara Gibbs, Clark & Smith, 24 Plaza South Holland Homer, Russell J. & Co., 542 E. 162nd St. Park Ridge Follingstad, Arnold O., 1 N. Northwest Hwy. (60068) Springfield Scheer, Elmer J., 121 Elmore Ave. (60068) Bridgewater & Roberts, 929 S. Spring St. (62704) Cain, John L., 609 First National Bank Bldg. (62701) Pekin Durham, Orville B., 821 Myers Bldg. (62701) Baumann, Glenn L., 34 S. 4th St. (61554) Ernst & Ernst, 921 First National Bank Bldg. Estes & Wheeler, 703 Myers Bldg. (62701) Peoria Kerber, Eck & Braeckel, 810 Myers Bldg. (62701) Kiesling and Gilbertson, 500 E. Monroe St. Barber, Stevenson and Kington, 800 First National Klein and Stanley, 111 N. 5th St. Bank Bldg. (61602) Meyer & Van Meter, 631 E. Allen St. Baumann, Glenn L., 5906 S. Adams St. (61607) Patterson & Cameron, 1002 Ridgely Bldg. Bruninga, Frank G., 301 S.W. Adams Pehlman & Dold, 622 Reisch Bldg. (62701) Clifton, Gunderson, Coker & DeBruyn, 909 Commer­ Roberts, Louis P., 929 S. Spring (62704) cial National Bank Bldg. (61602) Turnbull and Schussele, First National Bank Bldg. Edwards, Robert J., 3412 N. Prospect Rd. (61603) (62705) Gauger & Diehl, 300 Commercial National Bank Bldg. Whitney, Hakman & Conaghan, 1017 Myers Bldg. Ginoli & Company, Lehmann Bldg. (62701) Gorenz, Leo J., Jr., 2030 N. University St. Greene, R. F., P.O. Box 3014 Hodes, Steinberg & Company, 331 Fulton St. (61602) Sterling Krieger, Greiner & Allovio, 1700 First National Bank Clifton, Gunderson, Coker & DeBruyn, Lawrence Bldg. Bldg. (61081) Landy & Rothbaum, 405 Commercial Bank Bldg. Morgan, Ellis and Company, 400 Central Bldg. (61602) O’Shea, Thomas J., 5202 N. Sheridan Rd. Streator Price Waterhouse & Co., Commercial National Bank Ferris, John C„ 305 E. Main St. Bldg. (61602) Schwindenhammer, Clarence E., 234 N.E. Madison Ave. Taylorville Murphey, Jenne & Jones, 240 N. Washington St. Pontiac (62568) Greenwood, Roarty and Hinman, 208 N. Oak St. (61764) Urbana Sturdyvin, James E., 203 Busey Bank Bldg. (61801) Princeton Weaver, Robert R., 1721 S. Main (61356) Villa Park Volpe, Richard L., 53 E. St. Charles Rd. Quincy Bertoglio, McNaughton & Co., 901 York St. Waukegan Gray, Hunter, Stenn & Co., 730½ Maine St. (62302) Evoy, James E., 222 N. Genesee St. (60085) Jacobs, Ralph S. & Co., 641 Lorraine Ave. (60085) River Grove Kamschulte, Paul E., Jr., 205 Madison St. (60085) Cotton, Irving G., 2332 Leyden Ave. (60171) Pettengill, Paul & Co., 14 N. Genesee St. (60085) Rose and Christenson, 108 S. Genesee St. (60085) Riverside Swarztrauber, A. D. & Co., 110 N. Genesee St. (60085) Radice, Gerard V., 402 Audubon Rd. (60546) Wilson, Arnie U., 224 Washington St. (60085) Rochelle Westchester Fuller and Scott, 501 6th Ave. Falduto, Anthony P., 1421 Norfolk Ave. Kruzic, Anton E., 2619 S. Sunnyside (60156) Rockford Fuller and Scott, Rockford Trust Bldg. Western Springs Gauger & Diehl, 1017 Talcott Bldg. Maher, Robert J., 5316 Caroline Ave. (60558) Firm List of Members 37

ILLINOIS (Continued)

West Frankfort Wilmette Marchildon, Clement A., 114 S. Emma St. (62896) Rangaves, A. Thomas, 1137 Central Ave. (60091) Winnetka Wheaton Cornyn, John E. & Co., 126 Bertling Lane (60093) Crouch, Renberg & Schneider, 1325 N. Main St. Grumley, McAndrews & Co., 108 W. Liberty Drive Woodstock Murphy, John M., 215 S. Main St. (60187) Blanck, Eberhard S., 106 Cass St. Powell, Edmund R., 214 W. Harrison (60187) Condon, James G., 105 Van Buren St. (60098)

INDIANA

Anderson Kern, Donald E. & Company, 100 Indiana Bank Bldg. (46802) Chastain, Charles A., 420 W. 11th St. Koeneman, Borger, Krouse, Dinius & Erb, 2826 S. Faris, Kurtz and Company, 629 Nichol Ave. Calhoun St. McWilliams, Samuel W., 303 Anderson Loan Bldg. Lenz, Herbert V., 631 W. Jefferson St. Lybrand, Ross Bros. & Montgomery, Fort Wayne Bank Angola Bldg. (46802) Cooper, Brandt & Brunner, Waller Bldg. (46703) Pattison, H. G., 128 W. Washington (46802) Rignanese, Lawrence, Landmark Bldg. (46805) Sanford, Myers & DeWald, 1610 Spy Run Ave. (46801) Bedford Sauer, Robert E., 9 Indiana Bank Bldg. (46802) Fowler, Earle B. & Co., 2230 Washington St. Franklin Bloomington Dawson, Eugene P., 153 E. Jefferson St. (46131) Capshew, Robert M., 352 S. Dunn St. Dieterle and Cinkoske, 621 N. Walnut St. (47403) Gary Reineking, Richard V., 305 Citizens Bank Bldg. Yost, George A., 303 S. Washington St. Collins, Slosson & Ramusack, 475 Broadway Deutsch, Eugene H., 504 Broadway (46402) Lovegrove, Aubrey H., Jr., 919 W. 61st Ave. (46408) Columbus Moss, A. J., 475 Broadway Brandenburger, Cole J., 2222 Chestnut St. Silep, Charles, 504 Broadway (46402) Crouse & Edwards, 2605 National Rd. (47201) Swartz, Retson, Lindholm & Kettas, 504 Broadway (46402) Vantrease, Glen W., 4308 E. 13th Ave. Connersville Zakutansky, Michael, 545 Broadway (46402) Hawkins, Gene R., 722 Eastern Ave. (47331) Goshen Crawfordsville Chiddister, Daniel L., Spohn Bldg. Perry, Bernard T., 220 Ben Hur Bldg. Greencastle Dana Stanley, Jesse R., 610 S. College Ave. Kiepura, Karl J., Rt. 2 Greenfield Elkhart Boyle, John T., 32 S. State St. Lybrand, Ross Bros. & Montgomery, First Old State Bank Bldg. (46514) Lynch, John F., 807½ Bower St. Greenwood McGladrey, Hansen, Dunn, Pedigo & Pressler, First Smith, Arthur L., 530 N. Gate Dr. (46142) National Bank Bldg. (46515) Hammond Evansville Anderson, Clayton & Co., 7023 Olcott Ave. (46323) Berry, John F., 1018 Lincoln Ave. Dickson, Fred O., 5231 Hohman Ave. Briel & Reynolds, 2700 E. Walnut St. (14) Etling and Etling, 5231 Hohman Ave. Buttrum, Leo E., 214 N.W. 1st St. (47708) Harney, Clarence H. & Associates, 477 State St. Caddick, Gaither & Hortin, Permanent Savings Bldg. Meyers, Robert F., 248 165th St. (46324) Cassidy; Kenneth H., 913 Old National Bank Bldg. Newberg, Mazur, Ahlf & Borto, 5231 Hohman Ave. (47708) Cobb, Roy C., 315 S.E. 1st St. (47713) Huntington Ernst & Ernst, 816 Old National Bank Bldg. (47708) Gilpatrick, Welker L., 515 N. Main St. (47711) Culp, David M., 101 U. B. Bldg. Kemper, Fisher, Faust & Co., 225 Sycamore Fischer, Donald G., 53 E. Market St. Lieberman, Nathan I., 1010 S. Weinbach Ave. (47714) Olive, Geo S. & Co., 201 Citizens Bank Bldg. Indianapolis (47708) Robinson, Miles & Gould, 5011 Washington Ave. Albershardt, Frederick C„ 1007 Hume Mansur Bldg. (47715) (4) Robinson, Ronald W., 1501-B Division St. (14) Allen, Gordon M., 6263 Winthrop Ave. (46220) Seidman & Seidman, 307 Indiana Bank Bldg. (47708) Allen, John E., 4425 N. Meridian St. (46208) Whitledge, Mason A., 312 N.W. 7th St. (47708) Allentharp, Robert R., 2511 E. 46th St., C-6 (46205) Andersen, Arthur & Co., 800 Fidelity Bldg. (46204) Anderson, Charles A., 3515 Southeastern Ave. (3) Fort Wayne Bailey, Cord & Williams, 905 State Life Bldg. (46204) Andorfer, Leonard J. & Co., 1625 Lincoln Bank Bishop, Wells V., 429 Indiana Bldg. (46204) Tower (46802) Boring, Roger V., 320 N. Meridian St. (46204) Brehm, T. L. & Company, 2 Landmark Bldg. Borts, Abraham A., 626 Peoples Bank Bldg. (4) Cooper, Brandt & Brunner, 1114 Anthony Wayne Caddick, Gaither & Hortin, 300 E. Fall Creek Pkwy. Bank Bldg. (46802) (46205) Detmer, Lipp and Company, Lincoln Bank Tower (2) Carter, Kirlin and Merrill, 120 E. Market St. Drees, R. Lawrence, 415 Standard Bldg. Cassen, M. S. & Co., 2050 N. Meridian St. (46202) Haslacher, Morton F., 640 Lincoln Bank Tower Covert, Walker, Bagley & Co., 615 Merchants Bank (46802) Bldg. (4) Houlihan, James J., 435 Standard Bldg. (46802) DeGraff, Raymond C., 611 N. Park Ave. (4) Houlihan, Thomas A. & Co., 505 Fort Wayne Bank Engel, Henry K. & Co., 1107 Fletcher Trust Bldg. Bldg. (46204) 38 American Institute of Certified Public Accountants

INDIANA (Continued)

Indianapolis (Continued) Michigan City Ernst & Ernst, 120 E. Market St. (46204) Hill and Miller, 508½ Franklin St. (46360) Finn, Robert M. & Company, 745 Bankers Trust McGee, Bruce C., 206 Lafayette St. Bldg. (46204) Fowler, Suttles & Company, 1841 N. Meridian St. Mishawaka (46202) Tyler, Frances J., 109 W. 3rd St. Hamaker and Whipple, 3231 N. Meridian St. (46208) Hanafee, John F. & Co., 333 N. Pennsylvania St. (46204) Monticello Harrison, Wm. Ripley, 445 N. Pennsylvania (46204) Carter, Thomas S., R.R. 6 Haskins & Sells, 11 S. Meridian St. (46204) Hayes, O. L., 3051 N. Illinois St. (8) Mooreland Henderson, L. M. & Co., 714 Merchants Bank Bldg. (46204) Burton, Noel E., P.O. Box 25 (47360) Herdrich, Boggs and Co., 803 Electric Bldg. (4) Hiatt, H. Jackson, 3520 Delmar Rd. (20) Muncie Hosier and Shaub, 3460 W. 16th St. (46222) Ingram, Glenn & Co., 1401 E. 86th St. (46240) Augburn, Mary W., 516 N. Martin Ave. (47303) Jerman, Anthony J., 321 Lemcke Bldg. (46204) Browning, Joseph J., R.R. 3, St. Rd. 28-200E Katz, Irwin & Company, 7 E. 21st St. (46202) Harrington, Hunt, Plumley & Co., 2722 W. Jackson Keller, Norbert F., 3460 W. 16th St. (46222) St. King, Millard C., 601 W. 44th St. (46208) LaBerteaux, A. O., 118 S. Franklin St. (47305) Livengood, Hamilton & Livengood, 410 Board of Mansfield, Perry S., 108 E. Washington St. (47305) Trade Bldg. (4) Whitinger, R. J. and Company, 114 S. Franklin St. Livengood, Harlan B. & Co., 1119 N. Delaware St. (47305) (46202) Willis and Thonn, 408 S. Tillotson St. McGee, John V., 1822 W. 16th St. (46207) Zimmerman, Harold A., 26 Mann Ave. (47304) Monroe, Ralph E., 7330 Hollingsworth Dr, (46268) Mott, Green & Company, 632 Illinois Bldg. Munster Olive, Geo. S. & Co., 120 E. Market St. (46204) Daly, Daniel T., 8148 Calumet Ave. (46321) Parrish, K. B. & Co., 825 Board of Trade Bldg. (4) Peat, Marwick, Mitchell & Co., 700 Fidelity Bldg. New Albany (46204) Pile, Roy J. & Co., 1416 Merchants Bank Bldg. Harris, Robert W., Carnahan Bldg. (46204) McGrain & McGrain, 2585 Charlestown Rd. (47150) Rainbolt, G. Dean, 2123 N. Meridian St. (2) Monroe, Shine & Conn, 316 Elsby Bldg. Richter, L. H., 1119 N. Delaware St. (2) Rider, Harry A., 7 N. Meridian St. (46204) Peru Schreier, Max, 6321 Evanston Ave. (46220) Comerford, Jack K., 204 Senger-Ross Bldg. (46970) Schwartz, S., 2351 N. Meridian St. (46208) Shamberg, A. D. Company, Lemcke Bldg. Petersburg Sykes, Dow H., 6060 E. Washington St. (46219) Sykes, James L., 6060 E. Washington St. (46219) Kixmiller, Herbert, First National Bank Bldg. Thomas & Anderson, 4091 Millersville Rd. (46205) Wilson, Gordon E., Circle Tower (46204) Plymouth Wolf and Company, 20 N. Meridian St. (46204) Umbaugh & McQueen, 115 W. Garro St. (46563) Woods, Henry A., 2015 Broad Ripple Ave. (20) Woolford, Robert A., 605 Merchants Bank Bldg. Princeton (46220) Wright, Robert B., 427 Peoples Bank Bldg. Byers, Marion F., 125 E. State St. (47570) Rensselaer Jasper Flynn, Richard J., Enterprise Bldg. (47978) Nonte, Paul E., 103 Central Bldg. Richmond Jeffersonville Olive, Geo. S. & Co., 34 S. 7th St. Bell, John L., Old Charlestown Rd. (47130) Thomas, Wm. H. & Co., 126 N. 8th St. Brown, Bergmann & Heverin, 206 Lindley Bldg. Thompson & Ware, 1010 S. “A” St. (47130) Conners, Andrew J., 440 Spring St. Rochester Sinkhorn, H. Glenn, Jr., 440 Spring St. Shore, Byron B., 1204 Main St. (46975) Kokomo Salem Easterday, L. A., 510 W. Superior St. (46901) Button, Robert A., 210 N. Main Kendall, Joseph W., Lincoln Bldg. Wozniak, Joseph J., Farmers-Citizens Bank Bldg. (47167) Lafayette Shelbyville D’Aoust, C. D., 24 Lafayette Loan & Trust Bldg. Smith, Donald R., 427 N. 6th St. (47901) Eck, Robert E. and Company, 33 W. Washington St. South Bend La Porte Aranowski, Erwin C., 636 Peashway Hinton, Albert V., Jr., 801 Madison St. (46350) Bernth, Fred C., 322 J. M. S. Bldg. (46601) Crispin, Gordon S., 2806 Mishawaka Ave. (46615) Lebanon Crowe, Chizek and Company, 3517 E. Jefferson Blvd. (46615) Oats, C. S., McClaine Bldg., Jct. 39 & 65 (46052) Dincolo and Christman, 301 Ault Bldg. Dobson, John & Company, Whitcomb-Keller Bldg. Linton (46601) Ellis, Lee L., Lafayette Bldg. (46601) Greene, Geo. E., 77 “A” St. N.E. (47441) Hawbaker, C. C., 2806 Mishawaka Ave. (46615) Heppenheimer, Harry, 711 Odd Fellows Bldg. (46601) Logansport Kruggel, Herman K., 1416 Mishawaka Ave. Lomax, Harold William, 812 IOOF Bldg. (46601) Brink & Brink, 209 Barnes Bldg. Lybrand, Ross Bros. & Montgomery, 811 JMS Bldg., (46601) Madison Magner, Charles W., 419 Odd Fellows Bldg. (46601) Scott, James F. Company, 400 Mulberry St. (47250) McMinn, Allen D., 21240 Forest Glen Dr. (46628) Metzger & Wiskotoni, 103 W. Wayne St. (46601) Moore and Moore, 808 Tower Bldg. (46601) Marion Price, Flatley and Co., National Bank Bldg. (46601) Brehm, T. L. & Company, 603 Marion National Bank Price Waterhouse & Co., 402 JMS Bldg. (46601) Bldg. (46952) Vogel, Nelson J., 307 Commerce Bldg. (46601) Oyler, Lewis R., 706 Marion National Bank Bldg. Wolfe, M. O. and Company, 402 Tower Bldg. (46952) (46601) Firm List of Members 39

INDIANA (Continued)

Terre Haute Vincennes Ernst & Ernst, 500 Merchants National Bank Bldg. Holler, Wallace Earl, 422 McKenney Rd. (47591) Hahn, Harriet R., 902 Sycamore Bldg. (47801) Miller, John R., American Bank Bldg. Hendricks & Darst, 1215 Wabash Ave. McGlone, Frank I., 408 Tribune Bldg. (47801) Wabash Sackrider and Connelly, 508 Tribune Bldg. (47801) Willey, Curtis H., 15-17 Chamber of Commerce Brehm, T. L. & Company, 295 S. Wabash St. Bldg. (47801) Warsaw Dahms & Yarian, 114 S. Buffalo St. (46580) Union City Ramsey & Mannan, 824 E. Winona Ave. Fry, William S. & Co., 334 W. Oak St. Washington Kemper, Fisher, Faust & Co., Citizens Bank Bldg. Valparaiso West Lafayette Dogan, Roby & Co., 19 Lincolnway Girardot, Stanley C., 207 North St.

IOWA

Ames Denison Wolkoff, Effress & Company, 413½ Main St. (50010) Curtis, Wheeler & Co., 205 Laub Block (51442) Boone Des Moines Bush, Ernest A., 802½ Story St. Augustine & Co., 920 Grand Ave. (50309) Bader & Stromwell, 720 Insurance Exchange Bldg. (50309) Burlington Bos, Cornelius A., 1114 Savings & Loan Bldg. Jones, Park & Co., 612 N. Main (52601) Briese, Ronald, 229 Jewett Bldg. (50309) McGladrey, Hansen, Dunn & Company, 204 N. Fifth Chemberlin, Larry R., Iowa-Des Moines National St. (52602) Bank Bldg. Cloutier, Sanderson & Clifford, 200 Des Moines Carroll Bldg. (50309) Denman & Dutton, 444 Insurance Exchange Bldg. Morrow, Robert, Associates, Jct. Hwys. 30 & 71 (50309) (51401) Ernst & Ernst, 342 Insurance Exchange Bldg. (50309) Fogg, Ronald D., 311 11th St. (9) Cedar Falls Gilbert, Norman C., 518 Flynn Bldg. (9) Barron, Schoff & Greenfield, 1913 Valley Park Dr. Gorgas, William G., 446 Insurance Exchange Bldg. (9) Halliday, J. F., 606 Empire Bldg. Cedar Rapids Kiesling & Gilbertson, 748 Insurance Exchange Bldg. Knobbe, Gallagher, Volberding & Wadsworth, 5731 Blythe, R. C. & Co., 606 Guaranty Bldg. Urbandale Ave. (50310) McGladrey, Hansen, Dunn & Company, 1015 Mer­ Kouri, Fred E., 606 Fleming Bldg. (50309) chants National Bank Bldg. Levy, Gerald, 909 Bankers Trust Bldg. (9) Administrative Offices, 826 Merchants National Bank Martin, McGee, Lees & Company, 706 Savings & Bldg. (52401) Loan Bldg. (50309) Peat, Marwick, Mitchell & Co., 230 Guaranty Bldg. McClure and Company, 808 Insurance Exchange (52401) Bldg. (50309) McGladrey, Hansen, Dunn & Company, 1114 Savings Charles City & Loan Bldg. (50309) Burke, Kenneth J., 505 Kelly St. (50616) Melone, Ralph E., 605-607 Bankers Trust Bldg. (50309) Meriwether, Wood and Miller, 1001 High St. (50309) Cherokee Nolte, Comman & Company, 908 Bankers Trust Curtis, Wheeler & Co., 112 S. 2nd St. (51012) Bldg. (50309) Oden & Company, 1912 Grand Ave. (5) Clarinda Peat, Marwick, Mitchell & Co., 708 Hubbell Bldg. (50309) Snyder & Ryan, Citizens State Bank Bldg. (51632) Pollard, William R., 508 10th St. (9) Ryun, Givens and Company, 609 38th St. (12) Clinton Sather, Everett N., 5th & Grand (50309) Mangold, Goerdt, Larson & Stierman, 2320 N. 2nd Smith, Sidney B. and Co., 2716 Grand Ave. (50312) St. (52734) Troxel, Leland W., 602 Flynn Bldg. (9) McGladrey, Hansen, Dunn & Company, 301 Wilson Wolf and Company, 1036 Des Moines Bldg. (50309) Bldg. (52732) Wolkoff, Effress & Company, 2940 Ingersoll (50312) Wright, Robert L., 4805 University (50311) Council Bluffs Judd, Keiser, LeBaron and Freeman, 225 Wickham Dubuque Bldg. Fahey and Toohey, 430 Fischer Bldg. (52001) Kealy, Paul D., 603 Bennett Bldg. (51502) Kolf, Robert J., 469 Fischer Bldg. (52001) Telpner, Bernstein, Friedman & Tighe, 314 Wickham Mangold, Goerdt, Larson & Stierman, 533 Fischer Bldg. Bldg. (52001) Martin, George T., 2nd Fl.-Dubuque Bank Bldg. Cresco McGladrey, Hansen, Dunn & Company, Fischer Bldg. Clay & Hagen, Box 240 (52136) (52001) O’Connor, Brooks, Ahrendt & Brooks, 256 W. 10th St. (52003) Davenport Pink, Floyd F., 1001 American Trust Bldg. Bieber, Otto A., 9 Professional Arts Bldg. Doyle & Keenan, 706 Davenport Bank Bldg. (52801) Druehl, McAllister and Sitrick, 226 W. 15th St. Early (52803) Lincoln, Robert M., Box 356 McGladrey, Hansen, Dunn & Company, 927 Daven­ port Bank Bldg. Administrative Offices, 908 Davenport Bank Bldg. Estherville (52801) Knobbe, Gallagher, Volberding & Wadsworth, 101½ Paulsen, R. W., The Co., 717 Kahl Bldg. N. 6th St. Decorah Fairfield Hacker and Nelson, 108½ W. Water Graf, Lewis E., 54½ N. Main St. 40 American Institute of Certified Public Accountants

IOWA (Continued)

Fort Dodge Newton Lawson, Howard J., 316 State Bank Bldg. (50501) Thomas & Allen, Box 628 (50208) McGladrey, Hansen, Dunn & Company, 621 Snell Bldg. (50501) Oelwein Pulis, Earl G., 405 Snell Bldg. (50501) Sergeant, Arthur E., M40 Warden Bldg. Fahey, Toohey & Fallis, 11 First Ave. N.E. (50662) Smith, Sidney B. and Co., 1216 Central Ave. Ottumwa Fort Madison Anderson and Stephenson, 21216 E. Main St. (52502) Drish & Zimmerman, 204 McNett Bldg. Campbell and Hershberger, 708½ Ave. “G” (52627) Fallis, Donald E. & Co., 120 E. 3rd St. (52502) Grinnell Red Oak Blomgren & Roland, P.O. Box 107 Dutton and Schmidt, 401 3rd St. Hudson Rock Rapids Bonneson, Gail G., 245 S. Washington (50643) Spitler, F. Jack, Lyon County State Bank Bldg. Iowa City Shenandoah Goedken, Vernon E., 617 12th Ave., Coralville Matthews, Dale, 607½ W. Sheridan Ave. McGladrey. Hansen, Dunn & Company, 324 Savings West, Dennis, 61216 W. Sheridan Ave. & Loan Bldg. (52240) Sioux City Arkin, Lynn A., 202 Frances Bldg. (51101) Iowa Falls Goldberg, Wilkinson and Redshaw, 335 Commerce McGladrey, Hansen, Dunn & Gage, 623½ Washington Bldg. (51101) (50126) Keightley & Pederson, 610 Davidson Bldg. (51101) Nichols, Rise and Palmquist, 502 Benson Bldg. (51102) Keokuk Schroer, Harold A., 522 14th St. (51105) Eichacker, George, P.O. Box 154 Shipway & Swanson, 671 Orpheum Electric Bldg. McGladrey, Hansen, Dunn & Company, 10-12 N. 7th (51101) St. (52632) Shubb and Sterling, 207 Commerce Bldg. (51101) Williams & Company, 711 Douglas (51102) Manchester Gosling, Francis G., 217 N. Franklin St. (52057) Spencer Ryun, Givens & Company, Hurd Bldg. (51301) Marshalltown Bowman, Robert H., 13 Tremont Bldg. (50158) Storm Lake McGladrey, Hansen, Dunn & Company, 309 W. Main Hunzelman, Putzier & Co., 310 E. 5th St. (50588) (50158) Waterloo Mason City Barron, School & Greenfield, 207 W. Park Ave. Enbusk, Frank J. & Co., 11½-15½ E. State (50402) (50701) McGladrey, Hansen, Dunn & Gage, 721-29 Brick & Carney, Alexander, Marold & Co., 421 Insurance Tile Bldg. (50401) Bldg. Den Hartog, Rogers & Co., 600 Baltimore St. Mt. Pleasant Guralnik, David, 202 Lafayette Bldg. Smith, Sidney B. and Co., 113 Jefferson St. (50701) Swan, William C., Crane Bldg. Stover, Elmer L., 600 Baltimore St. (50702) . Muscatine West Des Moines City Cory, William Francis, 200 W. 11th St. Briggs, Donald G., 533 32nd St.

KANSAS

Abilene Emporia Simmons and Moore, 300 N. Cedar (67410) Hegenbart, William F., 616 Merchant Sinderson, Henning and Mueller, 314 Citizens Bank Bldg. (66801) Arkansas City Parman & Tanner, 110 S. First St. (67005) Eureka Williams, John J., 220 Home National Bank Bldg. Marshall, Robin J., P.O. Box 110

Atchison Fort Scott Meyer, Nuzum & Stecher, 11 Blair Bldg. Diehl, John E., 5 E. Wall (66701) Garden City Chanute Hogue, Beebe & Trindle, 101 N. 6th Knief, C. Maynard, Security Bldg. (67846) Gottlieb, Leo, 23 N. Grant (66720) Lewis, Edward W., 118 E. Chestnut (67846) Coffeyville Great Bend Belt, C. Robert, Plaza Bldg. (67337) Belford, Virgil E., Jr., 3720 W. 10th St. (67530) Widmer, Richard, 102 E. 8th St. Kennedy and Coe, 1209 Williams Miner & Adams, 1823 Washington Netherton, C. J., K.M.N. Bldg. Concordia Taylor, Norris M., 2109 12th St. (67530) Kennedy and Coe, 215 W. 7th St. Greensburg Beck, Keith B., Box 922 Dodge City Hogue, Beebe & Trindle, 310 First National Bank Hays Bldg. Pfeifer & Braun, 204 Farmers State Bank Pfeifer, Robert A., 102 W. 9th St. El Dorado Baker, Robert D., 218 W. Central (67042) Hill City Fox, Elmer & Company, 228 W. Central (67042) Brelsford, Hardesty and Batz, 313 N. Pomeroy (67642) Firm List of Members 41

KANSAS (Continued)

Hutchinson Overland Park Bartlett, Settle & Edgerle, 1020 N. Main (67501) Isenhower, B. J., 7939 Floyd (66204) Knightly, J. William, 507 First National Bank Bldg. Likes, Isenhower & Company, 8008 Gloyd (66204) Pierce, Faris, Cochran, Sutton & Company, 412 Wol­ cott Bldg. (67501) Swanson-Holford Co., 527 N. Main (67501) Parsons Westervelt, Jay C., 1720 Broadway (67357) Independence Leonard & Leonard, Citizens National Bank Pittsburg Yerkes, Michels and Callahan, 505-507 Professional Bldg. Evans, A. Lex, 205 Professional Bldg. (66762) Loy, Mike, 218 Professional Bldg. (66762) Junction City Strain, John A., 806 N. Washington St. Prairie Village Donnelly, Edward J. & Co., 200 on the Mall Kansas City Epp, Donald C., 8231 Corinth Mall (66208) Cudney, Owen D., 1915 Quindaro Blvd. (66104) Farmer, J. M. & Co., 1401 Fairfax Trafficway (66115) Russell Koenigsdorf, Leonard M., 645 Ann Ave. (1) Devine & Cropp, 802½ Main Magazine & Lerner, 2 W. 40th St. (64111) Mangold, William E., 506 Huron Bldg. (66101) McDonald, Napshin & Shedd, 702 Commercial Bank Salina Bldg. (66101) Sinderson, Henning & Mueller, 475 New Brotherhood Kennedy and Coe, 217 United Bldg. (67401) Bldg. (66101) Leckband, A. H. & Co., 719 E. Crawford (67401) Taylor, John A., 155 S. 18th St. Woods, W. Rex, 605 W. North (67402) Troupe, Kehoe, Whiteaker & Kent, 309 Security Bank Bldg. 809 Midland Bldg. Topeka Bjorkman, Carl H., 321 Fillmore St. (66606) Brelsford, Hardesty and Batz, 606 New England Bldg. Larned (66603) Devine & Cropp, 111 W. Fifth Cobler and Lemmon, 909 Topeka Blvd. Garrison, Gresser, Mize, Houser & Co., 500 First National Bank Bldg. (66603) Lawrence Gerye, Allen F., 2311 W. 6th St. Lesh, Bradley & Barrand, Lawrence National Bank Maydew, Marvin W., 418 Garlinghouse Bldg. Bldg. (66044) Paxson and Richel, 506 Columbian Bldg. (66603) Weatherway & Shirley, 901 Kentucky Yadon and Vaught, 619 Capitol Federal Bldg. (66603)

Leavenworth Valley Center Morris & Bushman, 724 Delaware Ireland, Orris R. (67147)

Liberal Wellington Byron G. Bird, 110 W. 3rd Boatright, Lawrence, 207 N. Washington McCue, Larry A., 1029 N. Kansas Pierce, Faris, Cochran, Sutton and Company, 10 E. 5th Wichita Bennett, Fletcher G. Jr., 900 Brown Bldg. (67202) Madison Bonicamp, Koelling, Smith & Farrow, 901 Union Center Bldg. (67202) Fry, Robert H., 309 W. Main Dickey, Richard D., 6405 E. Kellogg (67207) Ernst & Ernst, 600 First National Bank Bldg. Manhattan Fairhurst, Warrington & Company, 520 E. William (67202) Varney and Mills, J. C. Penney Bldg. Fox, Elmer & Company, 900 Wichita Plaza Bldg. (67202) Francis, Edwin A., 655 Fourth National Bank Bldg. Marysville (67202) Falen, Delmar D., 204 Center Kirkpatrick & Sprecker, 455 N. Main (67202) Kroeker & Knapp, 430 North Market McPherson Kubik, F. B. & Company, 1320 Wichita Plaza Bldg. (2) Haury, Emery, Hill & Scherer, 901 N. Main St. Lafferty, Delma M., 645 Brookfield (67207) (67460) McClure, Harry L., 904 George Washington Dr. Rothrock, William Franklin, 103 Morlin East Bldg. (67211) Moberly, West, Jennings & Shaul, 110 E. First St. Medicine Lodge (67202) Morgan, Nelson & Krueger, 902 Schweiter Bldg. Thompson, Rollo O., Chapin Bldg. (67104) (67202) Murray, Sam L., 4816 E. Lewis (67218) Mission Nathan, S. A., Jr. & Company, 4601 E. Douglas (67218) Cooper, Lee J., 5927 Woodson (66202) Peterson, Peterson & Goss, 417 N. Topeka (67202) Johnston, Paul R., 5909 Martway (66202) Pinhero, Carroll A., 2513 Halstead (67204) Kearney, Matthew T., 202 Thompson Bldg. Romine, Cecil E., 202 Bissantz Bldg. (2) Rossdutcher, Miller & Schroer, 200 Insurance Bldg. (2) Newton Rousey, F. H., 306 Union Center Haury & Haury, 203 Railroad Loan Bldg. Sanders, A. B. & Company, 313 First National Bank Hinkhouse, Edward J., 215 Randall Bldg. (67114) Bldg. (67202) Snodgrass, R. L., 2602 E. Central (67214) Spurrier, Stanley & Company, 601 Beacon Bldg. Oberlin (67202) Kennedy and Coe, 106 W. Hall Unrau and Regier, 804 Central Bldg. (67202) Unruh & Foster, 3305 E. Douglas Witherspoon, Oak and Loux, 705 Union Center Olathe (67202) Wolkow, Bernard E., 321 E. William (67202) Hollis, Kuckelman & Van De Veer, 129 W. Park Young, Arthur & Company, Wichita Plaza Bldg. (66061) (67202)

Ottawa Winfield Sinderson, Henning & Mueller, Bennett Bldg. Stephenson, John E., 810 Loomis 42 American Institute of Certified Public Accountants

KENTUCKY Anchorage Lebanon Cecil, James C., Jr., Rte. 3, Box 287-B (40001) Gray, Virgil M., 100 S. Spalding Ave. (40033)

Ashland Lexington Bohon, William E., 1014-15 First National Bank Bandy & Smith, Second National Bank Bldg. Bldg. Circle & Adams, 228 Mayo Arcade Briscoe, U. G. & Company, 812 Security Trust Bldg. Kelley & Galloway, 1200 Bath Ave. (40507) May, H. M., P.O. Box 1341 Duncan, John A., 406 Bank of Commerce (40507) Ernst & Ernst, 412 Security Trust Bldg. (40507) Bardstown Eskew & Gresham, First National Bank Bldg. Riley, C. Randall, 113 W. Stephen Foster Ave. Fortune, Kenneth M., 145 E. High St. (40004) Foust, Mary Louise, 204 Southland Dr. (40503) Goldfarb & Mayer, 610 Central Bank Bldg. (40507) Horton, J. Courtney, Jr., 134 N. Lime Bowling Green Laslie, William O., 1204 First National Bank Bldg. Beard, Jerry G., 1526 Cemetery Rd. Manis, Isaac Gray, Jr., 2029 Dellwood Dr. Holland, Sneed & Company, 1033 State St. Noble, Hoyt Wilbur, 305 Holly Hill Dr. Jones & Denhardt, 1032 College St. Owens, Owens & Hisle, 1750 Alexandria Dr. Meany, James R. & Associates, 812 State St. (42101) Pipes, C. B., 111-13 Exchange Bldg. (40501) Peart, Harry C., Jr., 812 State St. (42101) Pollard, James C., 1022 E. Main St. (40502) Travelsted, J. K., Milliken Bldg. Potter, Rex B., 130 E. Vine St. Saunier, Malcolm B., 405 Bank of Commerce Bldg. Settle and Shouse, 904 First National Bank Bldg. Corbin Shields, Tuttle & Batsel, 1400 Forbes Rd. Steely, Leland O., First National Bank Bldg. (40701) Sullivan, Jere E., 305 Bank of Commerce Bldg. Yeager, Ford & Warren, Central Bank Bldg. Covington Bailey, Espy, Covington Trust Bldg. (41011) Louisville Rouse, Rankin & Co., 434 Scott St. (41011) Ackerson, Louis E., 709 Marion E. Taylor Bldg. Altman, Henry M., Jr., 1238 Commonwealth Bldg. (40202) Cumberland Amick & Helm, 214 Speed Bldg. (40202) Hogue, L. R., 305 W. Main St. Banet, Howard O., 212 Commerce Bldg. (40202) Bernstein, Sylvain K., Jr., 112 S. 5th St. (2) Bishop, Erie W., 406 Highfield Rd. (7) Cynthiana Bowden, E. A., Commonwealth Bldg. (40202) Morris and Ingram, 35 E. Pike St. Brooks and Ratcliffe, 1205 Commonwealth Bldg. (2) Brown, Bergmann & Heverin, 1200 E. Broadway Danville (40204) Brown & Stewart, 3903 Shelbyville Rd. (40207) Kerbaugh, Glyn D., Commerce Bldg. Bush, Eugene V., 139 S. 4th St. (2) Robinson & Hughes, 219 S. 4th St. Camentz, Ernst, 609 E. Main St. (2) Cecil, Martin G., Liberty National Suburban Bldg. Elizabethtown (40218) Christen, Brown and Rufer, 829 S. 3rd St. (40203) Brown, Bergmann & Heverin, 236 W. Dixie Ave. Chumey and Counts, Kenyon Bldg. (40202) (42701) Clancy, Kenneth L., 4034 Dixie Hwy. (40216) Compton & Kottke, 310 W. Liberty St. (2) Florence Cotton and Allen, 400 Kentucky Home Life Bldg. (40202) Morris, James R., 240 Main St. (41042) Cox & Oldham, Stock Yards Bank Bldg. (6) Diersen & Simpson, 1829 Kentucky Home Life Bldg. Frankfort (40202) Dorenkamp, Henry J., Jr., 2305 Taylorsville Rd. Bromley, Walter E., 1041 Seminole Trail (40205) Coffey, L. C., 301 McClure Bldg. Ernst & Ernst, 1700 Commonwealth Bldg. (40202) Mitchell, Charles T. & Company, Taylor Bldg. (40601) Erskine, Charles W., 343 W. Market St. (40202) Eskew & Gresham, 706 Kentucky Home Life Bldg. Franklin (40202) Fisher, Charles S., 4211 Norbourne Blvd. (7) Meany, James R. & Associates, 208 S. Main Fowler, Earle B. & Co., 606-09 Marion E. Taylor Bldg. (40202) Georgetown Frerman & Smiley, 3415 Bardstown Rd. (40218) Gatz, Leslie N., 332 W. Broadway (40202) Lynch, Edward H., 401 W. Main St. Greweling, Grover C. and Company, 310 W. Liberty (40202) Glasgow Hagan, P. Willett, 1526 Kentucky Home Life Bldg. Anderson & Sherfey, 413 Happy Valley Rd. (40202) Jones and Denhardt, East Public Sq. (42141) Hamilton, Scott W., 919 Commonwealth Bldg. (40202) Hammer, William D., 405 Kentucky Home Life Bldg. Hanish & Hanish, 1105 Republic Bldg. Harlan Haskins & Sells, Commonwealth Bldg. (40202) McReynolds, Paul W., 108 First St. (40831) Hatton, Charles R., 203 Browns Lane (40207) Rice, King, Eversole St. (40831) Heeb, C. J., 4905 S. 3rd St. (40214) Heffner, John C., 233 Commonwealth Bldg. (40202) Hendricks & Darst, 1246 Commonwealth Bldg. (40202) Hazard Howard, Geo. W„ Jr., 1048 Bardstown Rd. (40204) Amburgey, Jack L., 171 E. Main St. Humphrey Robinson and Company, 1712 Heyburn Lutes, Robert L., Fuller-Fouts Bldg. Bldg. (40202) Rouse, Rankin & Company, Wootton Bldg. Imhof, Veatch and Wilcoxson, 340 W. Chestnut St. (40202) Henderson Jones, Rowland, Nale, Mattingly and Cox, 122 S. 4th St. (40202) Briel, Wood & Reynolds, Masonic Temple (42420) Kane, Kenneth S., 370 Francis Bldg. (2) Collins & Logan, Ohio Valley National Bank Bldg. Kauffmann, Henry M., 4211 Norbourne Blvd. (40207) Davis, G. T., 229 N. Elm St. Lusk, Joseph F., 1191 E. Broadway (4) Neel and Neel, 107 N. Elm St. Lybrand, Ross Bros. & Montgomery, Heyburn Bldg. (40202) Lynch & Bobzien, Kentucky Home Life Bldg. (40202) Hopkinsville Mayer, William F., 1067 E. St. Catherine St. Edmondson, Howard D., 1005-C S. Virginia St. Mitchell, Patrick H. & Company, 1416 S. 3rd St. (8) (42240) Nauman, A. J., 1077 Starks Bldg. (40202) Ernst & Ernst, Virginia Bldg. Noe, James A., 4020 Preston St. (40213) Newton and DeAngelis, 530 W. 9th St. (42240) Peat, Marwick, Mitchell & Co., Madrid Bldg. (40202) Thurman, Duard N., Cherokee Bldg. Pitts, Alvord C., 680 S. 4th St. (40202) Firm List of Members 43

KENTUCKY (Continued)

Louisville (Continued) Greweling, Grover C. and Company, P.O. Box 1143 Rousseau, Frerman & Smiley, 113 E. 3rd St. (42302) Richardson, Arnold A., 300 S. Fifth St. Riedel & Newcom, 136 Breckinridge Lane (40207) Roth, Louis T. & Co., 3415 Bardstown Rd. (18) Paducah Samuels, Sylvan, 835 Commonwealth Bldg. (2) Brown, Ben L., Katterjohn Bldg. Schildt, Clement F., 151 S. 5th (40202) Cotton and Alien, 814 Citizens Bank and Trust Com­ Thompson, Albert C., 923 Kentucky Home Life Bldg. pany Bldg. Waldman & Levitan, 414 Marion E. Taylor Bldg. Lee, Frerman and Smiley, Citizens Bank and Trust (40202) Company Bldg. (42001) Wasserman, Irvin L., 310 W. Liberty St. (40202) Schuette & Taylor, 603 Citizens Bank Bldg. (42001) Webb and Warren, 303 Tyler Bldg. (40222) Williams, Williams & Lentz, 803 Citizens Bank and Weinberg, Zalman, 118 S. 5th St. (2) Trust Company Bldg. Weiss, Seymour, 106 N. 4th St. (40202) Welenken, Master & Himmelfarb, 139 S. 4th St. (40202) Paintsville Wells, W. J. and Company, 626 S. 5th St. (2) Bishop, Harry P., Main St. Wetterer, William S. & Co., 3011 Preston Hwy. (40217) Wheeler and Company, 1303 Heyburn Bldg. (40202) Paris Williams, George H., Jr., 352 Starks Bldg. (40202) Jones, Rowland, Nale, Mattingly and Cox, National Wooldridge, Joseph T., 4016 Shelbyville Rd. (40207) Bank Bldg. Yeager, Ford & Warren, Kentucky Home Life Bldg. Lytle, Ray, 17 W. 5th St. (40361) (40202) Pikeville Madisonville Persinger, R. L. and Co., 322 2nd St. Alexander & Company, P.O. Box 164 Henninger, J. Meredith, 42 S. Main St. Prestonsburg Bishop, Harry P., Allen-Weddington Bldg. Mayfield Reed, George H. & Co., 223 N. 7th St. (42066) Radcliff Agress, Robert H., 844 N. Dixie Blvd. Maysville Richmond Ritchie, Payton, 140 E. 3rd St. Adams, Wm. E., 204 Water St. (40475) Bock, Martin R., Jr., 603 W. Main St. (40475) Middlesboro Dooley & Dooley, 2215 Cumberland Ave. Salem Dooley, Thomas S., 2011 Cumberland Ave. Bennett, Henry H., Salem Building Stone Company Mount Sterling Bldg. (42078) Nolan, Algin H., Box 235 Shelbyville Foust, Mary Louise. Midland Trail W. (40065) Murray Johns, Andrew G., Science Hill Bldg. (40065) Richardson, Bethel, 301 Maple St. Shackelford and Goode, Tucker Bldg. Somerset Newport Ard, Norman, 114 Security Bldg. Thorburn, Edwin F., 522 Overton St. (41071) South Ft. Mitchell Burrows, Charles A., 2514 Dixie Hwy. (41011) Owensboro Von Lehman & Lemker, 2514 Dixie Hwy. (41011) Alexander & Company, 920 Frederica St. Beesley, Carl C., Jr., Jagoe-Bowlds Bldg. Boswell, Weafer & Boling, 700 Frederica St. (42302) Winchester Clemens and Guthrie, 509 E. 18th St. Lary and Hastings, 60 S. Main St. (40391)

LOUISIANA

Abbeville Douglas, James R., 704 Reymond Bldg. (70821) Donohue, John P., 130 S. Main St. Hawthorn, Waymouth & Carroll, 101 St. Ferdinand St. Voorhies, Davis & Clostio, 115 N. Jefferson St. Kolb, Allison R., P.O. Box “C” (70803) Lamothe, Jules L., 3118 Broussard St. (70808) Alexandria Lee, Basil M. and Company, 500 Union Federal Bldg. Adler and Pias, 710 Guaranty Bank Bldg. Malcolm, William J., 263 Lafayette St. Everitt, Robert S., P.O. Box 5385 Mathes, Dave, 2330 N. Acadian Thruway E. (70802) Guepet, Paul J., 2525 Hill St. Nesbit, William D., 5635 Government St. (70806) LaCroix & Waring, 609 Commercial Bldg. (71301) Parrino, Morris J., 1138 Florida St. (70821) Payne, Moore & Herrington, 600 DeSoto St. (71301) Platte and Picou, 8150 Florida Blvd. Postlethwaite and Lee, 621 Fidelity National Bank Amite Bldg. (70801) Powe, Julius W., 1221 Laurel St. (70821) Gray, Lee, 103 S. Bay St. Seidman & Seidman, 808 Fidelity National Bank Bldg. (70801) Baker Thomas, A. Edgar, 3888 Government St. (6) Dansby, Robert J., 740 Myrtle St. Bogalusa Baton Rouge Black and Adams, 302 Louisiana (70427) Seal, Richard M., 404 Austin St. Bernard, J. H., Jr., 710 Louisiana National Bank Bldg. (1) Bossier City Bourgeois, Hannis T., 605 Roumain Bldg. (70801) Bourgeois, Russell & Company, 4550 North Blvd. (6) Walker, Harry B., 90 Westerfield St. (71010) Brydels, John H., 4273 North Blvd. (70806) Carter & Carter, 4424 North Blvd. (70806) Clinton Champagne, L. A. & Co., 3301 North Blvd. (70806) Webb, James O., P.O. Box 264 44 American Institute of Certified Public Accountants

LOUISIANA (Continued)

Crowley Barre, Alphonse S., 1128 Dublin St. (70118) Broadhurst, Davis, Clostio & Pinac, 302 First National Barry, Morvant & Co., 905 American Bank Bldg. Bank Bldg. (70526) (70130) Moody, Broussard, PochΔ & Guidry, Moody-Broussard Blancher, Eldon C., 743 S. Cortez Bldg. Blancher, Milton U., 2900 Chartres St. (70122) Bourgeois, Russell & Company, Hibernia Bank Bldg. (70112) Denham Springs Brener, Moses E., 830 Audubon Bldg. (70116) Dufrene, Huey J., 1603 Anderson Dr. (70726) Burns and Hamilton, 1045 National Bank of Commerce Picou, Harry J., Jr., P.O. Box 504 (70726) Bldg. (70112) Byrne, J. K. & Co., 1812 American Bank Bldg. (12) DeRidder Caballero and Roger, 1316 National Bank of Com­ Wooten, John T., 112 Shirley merce Bldg. (70112) Campell, Glade and Levy, 2218 Canal St. (70119) Carriere & Carriere, 717-A Maison Blanche Bldg. Hammond (70112) LeBlanc, Charles E., 125 Florence Dr. (70401) Chamberlain, Otis J., 1409 Masonic Temple (70130) Stuart, Rupert A. & Company, 115 N. Cherry St. Charbonnet, John W., 308 Maritime Bldg. (70112) Chauvin, Carroll A., 5734 Jefferson Hwy. Harvey Connolle, John W., 3912 St. Claude Ave. (17) Conroy, George E., Jr., 451 National Bank of Com­ Murphy, Louis M., Peters Rd. (70058) merce Bldg. (70112) Costa, Joseph, Jr., 310 Balter Bldg. (12) Houma Coyle, Charles A., Jr., 1018 Carondelet Bldg. (12) Hooper, N. Gorman, 100 W. Main St. deVerges, Ed. J., 615 Whitney Bldg. (70130) Dienes, Malcolm M. and Company, 318 Carondelet St. Jonesboro (70130) DiFatta, Joseph S., 319 Richards Bldg. (70112) Brewer, Arthur L., P.O. Box 577 Doody, Louis C., Maritime Bldg. Duplantier, Hrapmann & Hogan, 1108 Richards Bldg. Lafayette (70112) Arceneaux, Stephen Joseph, P.O. Drawer 3644 Durham, Herman P., 7906 Earhart Blvd. (70125) Bolton and Reed, P.O. Box 1534, Oil Center Sta. Ehrlicher, Joseph G., 901-15 National Bank of Com­ Darnall, Eugene H., 107 E. Vermilion St. merce Bldg. (70112) Hearne, Jacobs & Caire, 3012 Cameron St. (70504) Ericksen & Krentel, 317 Maritime Bldg. Kellner and Patt, 307 E. Vermilion Ernst & Ernst, 340 OU & Gas Bldg. (70112) Moody, Broussard, Poché & Guidry, 316 W. Main St. Ford, J. Louis, 518 Hibernia Bank Bldg. (12) (70504) Fort, Arthur, 1851 National Bank of Commerce Bldg. Moore, M. Troy, 305 W. Main St. (70150) Payne, Moore & Herrington, 217 Heymann Blvd. Frank, Walter H., 512 Pere Marquette Bldg. (30112) Sonnier, Curlis, 1030 Lafayette St. Freibaum, Gus, Jr., 1114 Richards Bldg. (70112) Voorhies, Davis & Clostio, 900 Lafayette St. Gendusa, Charles J., 2247 Lark St. (70122) Gilliland, Wm. R., 327 California Bldg. (70112) Grimader & Hart, 4747 Earhart Blvd. (70125) Lake Charles Groetsch, Joseph W., 1108 Richards Bldg. (12) Canfield and Burch, 401 Weber Bldg. Guidry, Nelson V., 438 National Bank of Commerce Heard, McElroy, Vestal & North, P.O. Box 1692 Bldg. (70112) (70604) Harmon, A. A. Company, 807 Carondelet Bldg. Hicks, Leonard P., 607 Weber Bldg. (70601) (70130) Hollins & Schram, 126 W. Kirby St. Haro, Emile G., Jr., 416 Carondelet Bldg. (70130) Patin, Robert K., P.O. Box 218 Harris, Kerr, Forster & Company, 521 Carondelet Quirk & King, 528 Kirby St. (70604) Bldg. (70130) Theriot & Milford, 301 Pioneer Bldg. Harris, Seymour J., 640 Tchoupitoulas St. (12) White, Shelton E., 607 Weber Bldg. (70601) Hartmann, Aly, Monnier & Company, 1112 Hibernia Bank Bldg. (70112) Mandeville Haskins & Sells, 906 Hibernia Bank Bldg. (70112) Hearne, Jacobs & Caire, 704 Baronne Bldg. (70112) La Plante, John, P.O. Box 458 Hingle & Waggoner, 605 National Bank of Commerce Bldg. (70112) Metairie Hollis, Thomas L., 427 Carondelet St. (70150) Ehrett & Gros, 557 Smith Dr. Hooper, N. Gorman, 637 Common St. Guenther & Guenther, 1627 Metairie Rd. Huck & Aucoin, Carondelet Bldg. (70112) Hienz, E. G., 1207 N. Causeway Blvd. Jacobs, Henry, 1101 Pere Marquette Bldg. Rovira, E. J., Jr., 3216 Metairie Rd. (70001) Kiser, Sherwood H., 126 Carondelet St. (12) Thorpe, Peter Q., 512 N. Causeway Blvd. (70001) Koltun, Fried and Maher, 1000 Maritime Bldg. Youngblood, Edward L., 1341 Gardenia Dr. (70005) Labanca, Francis Joseph, 4430 S. Galvez St. (25) Lambert, Geo. A., 700 Audubon Bldg. (70112) Minden LaPorte, Girot and Sehrt, 1539 Jackson Ave. (70130) Lauer, Margaret E., P.O. Box 19405 (70119) Moore, Luther W., P.O. Box 209 LeBreton, Walter J., 6040 Marigny St. (70122) Shaffer and Cloud, Stewart Bldg. Lee, Edmund J., 613 International Bldg. (70130) Lonsdale, Alan, 4482 DeMontluzin St. (70122) Monroe Magee, Irby D., 906 American Bank Bldg. (12) Bell, Harry M„ Lamy Lane Main, Lafrentz & Co., Whitney Bldg. (70112) Cox, Dan, 1203 Royal Ave. Marks, Lloyd R., 414 Audubon Bldg. (70112) Cox, Frazer and Webb, 1509 Royal Ave. Martin, Earl R., 214 Neil Ave. (70114) Donald and Kitchens, 507 Ouachita National Bank McLellan, John A., National Bank of Commerce Bldg. Bldg. (12) Ellison, Edward B., 128 Jackson St. Mundy, Malcolm G., 254 American OU Bldg. (70130) Garelick, Bradley & Heller, 1103 Royal Ave. Murphy, Whalen and Broussard, 338 Baronne St. Glazer, Maurice & Company, 102 S. Grand (70112) Luffey & Little, P.O. Box 4646, Ouachita Sta. Neuburger, Coerver & Cazaubon, 1027 Maritime Bldg. Myatt, A. B. & Company, 312-15 Bernhardt Bldg. (70130) Nettles, Henry E., P.O. Box 277 Newsham, John C., 1521 Delachaise St. (15) North, Charles C., 203 Country Club Rd. Ott, Prados & Verlander, 717 Maritime Bldg. (70130) Savage, Moore & Miles, 1902 Stubbs Ave. (71204) Pays, Warren J. & Co., 824 Maison Blanche Bldg. Turner & Albritton, 1500 Stubbs (70112) Peat, Marwick, Mitchell & Co., 535 Gravier St. New Iberia (70130) Breaux, Roland A., P.O. Box “C” Pedelahore, J. Earl & Co., 1136 National Bank of Crochet, Paul, 304 Hacker St. (70561) Commerce Bldg. (70112) de Blanc, Michael J., 111 E. St. Peter St. Petry, Rudolph H., 607 Godchaux Bldg. (70130) Hearne, Jacobs & Caire, 400 Weeks St. (70560) Price Waterhouse & Co., 500 Richards Bldg. (70112) Rapier & Company, 1127 Hibernia Bank Bldg. (70112) New Orleans Robbert & Favaloro, 1813 National Bank of Commerce Andersen, Arthur & Co., 400 Whitney Bldg. (70130) Bldg. (70112) Barcelona, A. L. & Co., 106 Claiborne Towers (70112) Romig, Clinton J., 1539 Jackson Ave. (70113) Firm List of Members 45

LOUISIANA (Continued)

New Orleans (Continued) Ferguson, Arthur J., P.O. Box 4224 (71104) Fincher, William T., 807 Beck Bldg. Ryniker, Bates, Verlander & Buras, 203 Carondelet St. Frank, Walter J., Jr., Box 7153 (70130) Frost and James, 1006 Beck Bldg. (71101) Schenck, Trahan & Goodspeed, 717 Carondelet Bldg. Gates, R. F. & Company, 2902 Centenary Blvd. (70130) Griffith & Hettler, 403 Petroleum Tower Seré, Darby, 833 Howard Ave. (70113) Heard, Fannie B., 814 Giddens-Lane Bldg. (71101) Snodgrass, D. P., 1801 Pere Marquette Bldg. (12) Heard, McElroy & Vestal, 726 Travis (71102) Spilsbury, Sidney T., 305 Levert Bldg. (70112) Hull, Robert E., 705 Slattery Bldg. Stephenson, M. B., 2622 Poydras St. (70119) Krauel, Robert W., 620 Giddens-Lane Bldg. (71101) Stone, Herman P., Jr., 510 O’Keefe Ave. (70112) Lacy, Kenneith F., 801 Beck Bldg. (71101) Stuart, Rupert A. & Company, 603 Hibernia Bank Lincoue and Evans, 221 Texas St. Bldg. (12) Marquess, Robert K., 3306 Youree Dr. Touche, Ross, Bailey & Smart, 1410 National Bank Mattison & Gaston, 601 Petroleum Tower of Commerce Bldg. (70112) McGuirt, Tom B., 625 Giddens-Lane Bldg. Wegmann & Leftwich, 104 Claiborne Towers (70112) Parker, A. Gerald, 819 Booth Dr. (71107) Weis, C. and Co., 414 Richards Bldg. (12) Peat, Marwick, Mitchell & Co., 525 Milam St. (71101) Whittaker, R. V. and Company, 428 Whitney Bldg. Renov, Max H„ P.O. Box 4192 (71104) (70130) Roberts, Cherry and Company, 919 Market (71101) Williams, Harry J., Jr„ 315 Richards Bldg. (12) Robertson, Austin G., Jr., 1204 Beck Bldg. Woolley, B. B. & Co., 627 Maritime Bldg. (70130) Rockefeller, C. S., 3316 Youree Dr. (71105) Sandifer, Dale B., 641 Olive St. Sandifer, William Davis, Jr., 641 Olive St. (71104) New Roads Saur, Dwight E., 1710 Fairfield Ave. (71101) Sibley, Don R., 906 Petroleum Tower Gill, Eugene L., 128 Poydras Sibley, Gilbert L., Sklar Bldg. Smith, Bill W., 809 Giddens-Lane Bldg. (71101) Sullivan, W. Reece, P.O. Box 4126 Opelousas Williams, Bert L., 865 Margaret Pl. (71101) Bellard & Stout, 131 W. Landry St. Dowling, John S., 363 S. Liberty St. (70570) Slidell Plaquemine Neuburger, Coerver & Cazaubon, 3735 Pontchartrain Baxley and Swetman, 510 Meriam St. (70764) Dr.

Port Allen Tallulah Lowe & LaBauve, 313 S. Jefferson Ave. (70767) Buckner, Louis, 302 N. Mulberry St. Lancaster, D. B., 200 S. Walnut Ruston Holladay and John, 210 W. Texas Ave. Thibodaux Willard, Roy H., Graham Bldg. Kearns, Bokenfohr D., 102 E. 5th St. (70301)

Shreveport Armstrong and Armstrong, 1400 Line Ave. (71101) West Monroe Brooke, Mayo & Derrick, P.O. Box 1826 (71102) Malone, Henry A., 704 Trenton St. Brown & O’Hearn, 1005 Slattery Bldg. Burke & Wilson, 812 Johnson Bldg. Burroughs & King, 1805 Beck Bldg. Carruth, John G., Jr., 5922 River Rd. Winnsboro Ernst & Ernst, 1001 The Petroleum Tower Southern, Robert L„ 1408 Landis

MAINE

Bangor Norway Brooks & Carter, 84 Harlow St. (04402) Gaisford, Richard A., 181 Main St. Donahue, William H., Jr., 84 Harlow St. (04402) Hayes, LePage, Little & Dawes, 31 Central St. Jordan & Jordan, 96 Harlow St. (04401) Portland Kearney, Chester M. and Co., 84 Harlow St. (04402) Benner, Harold K., 19 Pitt St. Laeger, Israel S., 84 Harlow St. (04402) Ernst & Ernst, 603 Clapp Memorial Bldg. Gould, Berry & Fowles, 415 Congress St. Brunswick Jordan & Jordan, 482 Congress St. (04111) Houde, Normand R., 85 Maine St. Lybrand, Ross Bros. & Montgomery, 95 Exchange St. (04111) Peat, Marwick, Mitchell & Co., 465 Congress St. (04111 Camden Ranger, Noyes & Hazzard, 480 Congress St. (04111) Donahue, Haverlock & Ronan, 1 Elm St. (04843) Staples & Boyce, 465 Congress St. (04111) Stevens, Macdonald & Page, 562 Congress St. Stillman, Joseph, 97-A Exchange St. (3) Ellsworth Woodward, Gardner & Company, 465 Congress St. Little, Gray & Horton, 101 Main St. (04111) Kennebunk Alheim, John Louis, 41 Main St. (04043) Presque Isle Cummings, John M. Company, 92 Main St. (04043) Kearney, Chester M. and Co., 408-A Main St. (04769) Lewiston Pacios & Gervais, 1111 Lisbon St. Wells Shapiro, Ernest M. & Co., 163 Lisbon St. Alheim, John Louis, P.O. Box 275 (04090) 46 American Institute of Certified Public Accountants

MARYLAND Annapolis Naron, Sylvan J., 1625 Munsey Bldg. (2) Noppinger, John G., 1101 Fidelity Bldg. (21201) Buck, Daniel P., Bay Manor Nursing Home, Inc., Oberle, Joseph, Jr., 2 W. Read St. (21201) Revell Hwy. (21401) Offit and Borris, 1514 Reisterstown Rd. (21208) Grahn, Oliver T., 213 Main St. Parcover, Harry, 3010 Ridgewood Ave. (15) Wheat & Mullen, Rowe Blvd. & Melvin Ave. Parkinson, Richard T., 2432 Lakewood Rd. (21234) Peat, Marwick, Mitchell & Co., 407 First National Bank Bldg. (21202) Baltimore Peters, Louis B., 3 E. Lexington St. (21202) Aiken, Bernard S. & Co., 216 Equitable Bldg. (21202) Phipps, S. Howard & Co., 2 W. Read St. (21201) Amos, C. W. & Company, 1241 Maryland National Price Waterhouse & Co., First National Bank Bldg. Bank Bldg. (21202) 21202) Ashman, I. William Associates, 1200 Tower Bldg. Rapkin, Sidney D., 6509 Deancroft Rd. (21209) (21202) Reinhardt, Henry Gustave, 5634 Ashbourne Rd. (27) Atkinson, Granville F., 211 E. Pleasant St. (2) Resnick, B. Stanley, 600 Court Square Bldg. (21202) Baker, Leonard P., 1717 Munsey Bldg. (21202) Rocklin, Joseph, 421 Munsey Bldg. (2) Baker, Vernon, 130 W. Hamilton St. (21201) Rosen, Edgar A., 1123 N. Eutaw St. (21201) Bartels & Spamer, 1216 N. Calvert St. (21202) Rowles, Leonard B. and Company, 1023-25 N. Calvert Beach, T. Carroll, Jr., 4601 E. Monument St. (5) St. (21202) Berman, Goldman & Ribakow, 10 Light St. (21202) Sachs, Z. Sigmund, 41 W. Preston St. Billian, Stanley S., 3308 Lauri Rd. (21207) Sanford, Vernon E., 608 Carysbrook Rd. (21208) Black, Robert W., 6800 Loch Raven Blvd. (21204) Schaible, Albert E., 5121 Harford Rd. (21214) Blank, Sol, 2510 St. Paul St. (21218) Schaufele, William E., 2619 N. Charles St. (18) Blass, Bernard M., 214 W. Monument St. (1) Schilling & Lingenfelder, 454 Equitable Bldg. (21202) Bloom & Miller, 903 Nottingham Rd. (21229) Schluttanhafer, Tamer & Anders, 36 E. 25th St. Bloom, Samuel, 6322 Windsor Mill Rd. (21207) (21218) Bronfein, Arthur G., 221 E. 25th St. (18) Schnepfe & Company, 1319 Mercantile Trust Bldg. Bullough & Webster, 512 Cathedral St. (21201) (21202) Burke, Landsberg & Gerber, 326 St. Paul Pl. (21202) Schuman, Cunningham and Floam, 36 Central Savings Byrne & Hartlove, 705 Maryland Trust Bldg. (21202) Bank Bldg. (21202) Cadogan & Kypta, 6929 Harford Rd. (21234) Shanley, Thomas A., 729 Argonne Dr. (21218) Caplan, Bernard M. & Co., 210 E. Lexington St. Sheplan, David, 6921 Fieldcrest Rd. (15) (21202) Sherman, Collins & Donald, 2537 St. Paul St. (21218) Cheslock and Walpert, 1917 One Charles Ctr. (1) Shipley, Oliver C., 410 E. 25th St. (21218) Chrest, Charles L., Jr., 213 E. 25th St. (21218) Shor & Schnider, 22 Walker Ave. (21208) Cohen, Bernard B., 208 Professional Bldg. (21201) Shulbank and Rosenfeld, American Bldg. (21202) Davis and Davis, 634 Frederick Rd. (28) Shuman & Kruger, 208 E. Lexington St. (21202) Day, Thomas, 700 Walnut Ave. (21229) Sigel, Rosenstadt & Milstein, 403 E. 25th St. (18) Duke, Milton, 1011 N. Charles St. (1) Smelkinson, Aaron, 932 N. Charles St. (21201) Eberle and Moran, 201 W. Chesapeake Ave. (21204) Smith, Lucius S., Jr., 701 Bonaparte Ave. (21218) Ellin, Lester, 315 American Bldg. (21202) Snouffer & Co., 408 Old Town Bank Bldg. (2) Ellinghaus, C. Bernard, 9521 Powderhorn Lane (34) Sommers, Milton, 6818 Cherokee Dr. (21209) Ernst & Ernst, 1 N. Charles (21201) Staples, Graf & Hesse, 2102 St. Paul St. (21218) Etelson and Etelson, 409 Tower Bldg. (21202) Starkey, Norman S. & Co., 1206 Mercantile Trust Bldg. Fedder & Garten, 1 Charles Ctr. (21201) (21202) Fedder, Martin, 111 N. Charles St. (21201) Stegman & Company, 1209 Mercantile Trust Bldg. Fincham, James M. & Co., 341 N. Calvert St. (21202) (21202) Freedman, Max L., 409 Tower Bldg. (21202) Stein, Sidney, 1190 W. Belvedere Ave. (10) Fried, Philip M. & Co., 4755 Park Heights Ave. Steinhardt, J. Walter, 5500 Minnoka Ave. (21215) (21215) Stone, Wm. Louis, 2733 N. Charles St. (21218) Friedlander, William, 106 W. 25th St. (21218) Thompson, Robert W., 510 S. Potomac St. (24) Friedman, Sidney M., 919 Blaustein Bldg. Tighe & Company, 1020 E. Lake Ave. (12) Froehlich & Froehlich, 8 E. Hamilton St. (21202) Title, Oscar, 2507 Maryland Ave. (18) Gaebler, Fred. E. & Co., 2 E. 21st St. (21218) Trautfelter, J. H. L., 1112-14 Munsey Bldg. (21202) Galoon, Irving H., 1901 One Charles Ctr. (21201) Uhlfelder and Hart, 1026 Mondawmin Concourse Gillespie, William A., Court Square Bldg. (21215) Glass, Barry S., 1514 Reisterstown Rd. (8) Wagner, Daniel E., 201 E. Lombard St. (21202) Goldberg, Isidore, 1512 Fidelity Bldg. (1) Waxman, Irvin L., 3321 Kelox Rd. (7) Gottschalk, Jakob, 1 E. Redwood St. (2) Weiner, Felix J. & Co., 2510 St. Paul St. (21218) Grahn, Oliver T., 2116 N. Charles St. (18) Winner, Elliott C., 2414 N. Charles St. (21218) Gross and Mendelsohn, 1701 One Charles Ctr. (21201) Wolpert, Sylvan and Company, 1510 Fidelity Bldg. (1) Handwerger, Melvin, 5 Guilford Ave. (2) Wooden, Benson & Walton, 307 Maryland Trust Bldg. Haskins & Sells, First National Bank Bldg. (2) (21202) Haynie and McFerrin, 701 Mercantile Trust Bldg. Woods, William G., Jr., Court Square Bldg. (21202) (21202) House, Harold E., 1326 Maryland National Bank Bldg. (21202) Bethesda Hyman, Henry, 1605 Court Square Bldg. (2) Isaacs, A. William & Co., 3102 W. Cold Spring Lane Brooks, David, 4907 Cordell Ave. (14) (5) Burnham, Pennington & Co., 7720 Old Georgetown Josselyn, Sewell and Ford, 500 Woodbourne Ave. Rd. (20014) (21212) Cohen, Roger S., Jr., 4801 Montgomery Lane (20014) Kamanitz, Larry S., Chamber of Commerce Bldg. Depro, Dorothy C., 4641 Montgomery Ave. (20014) (21202) Goodman & McAllister, 4801 Montgomery Lane (20014) King-Reynolds, 1509 Pennsylvania Ave. (17) Landsman, Robert S., 5106 Viking Rd. (20014) Kirschke, Charles F., 403 Dixie Dr. (21204) Miller, Earl D., 7735 Old Georgetown Rd. (20014) Klasman, Edward, 216 E. Lexington St. (21202) Oksner, Welch & Breslauer, 4709 Montgomery Lane Koethen and Musgrave, 2108 N. Charles St. (21218) Rinis, Benjamin, Blackwell Bldg. (14) Kushner, Bulmash & Co., 1 E. Redwood St. (21202) Sanders, James J., 8007 Norfolk Ave. (20014) Kushnick & Waldman, 10 Light St. (21202) Walker, Gilbert, 7649 Old Georgetown Rd. (20014) Langrall, H. L. & Company, 1006 American Bldg. (21202) Levin, Isadore E., 711 Munsey Bldg. (21202) Brentwood Levy, Merrill, 221 E. 25th St. (21218) Callow, Charles E., 3902 Rhode Island Ave. (20722) Lobe and Wolf, 403 E. 25th St. (21218) Spicer, Kenneth J., 3715 Rhode Island Ave. (20722) Logue, Funk & Akman, 2541 St. Paul St. (21218) Wilder, Henry M., 4010 Bladensburg Rd. (20722) London, Sidney and Company, 512 Equitable Bldg. (21202) Cambridge Lybrand, Ross Bros. & Montgomery, First National Bank Bldg. (21202) ...... Robbins & Wilson, 305 High St. (21613) Main, Lafrentz & Co., 300 St. Paul Pl. (21202) McClean & Berndt, 2514 Maryland Ave. (21218) McLean, Koehler and Cousins, 32 South St. (21202) Catonsville Meyers, Edmund D. and Company, 1407 First Na­ Steinbock, Charles, Jr., 606 Frederick Rd. (28) tional Bank Bldg. (21202) Miller, Mary Louise, 501 W. University Pkwy. (21210) Morris, Joseph M., 3113 Betlou James Pl. (7) Chestertown Naden, Paul H., 4010 Glengyle Ave. (15) Granger, Faw & Company, 308 Park Row Firm List of Members 47

MARYLAND (Continued)

Chevy Chase Leonardtown McEvoy, Patrick J., 2612 Ross Rd. (20015) Colvin and Burroughs, Box 315 Townsend, John P., 7000 Wisconsin Ave. (15) Oxon Hill Cockeysville Stern, Howard L., 4906 Indian Head Highway (20021) Hamilton, Lawrence W., R.R. 1, Box 321, Ivy Hill Rd. (21030) Pikesville Zeller, Wiedey & Company, 1525 Reisterown Rd. College Park Wills, Roland O., 201 Executive Bldg. Reistertown Seifert, Eugene R., 4 Sunnyking Dr. (21136) Cumberland Crum, Arthur C., 59 Pershing St. (21501) Rockville Rollins, John W., Jr., 64 Pershing St. (21501) Vess, Claude R., 22 W. Jefferson St. (20850) Easton Garey, L. Elbert, 522 Goldsborough St. Salisbury Granger, Faw & Company, P.O. Box 553 Gelnett, Arthur A., 505 W. College Ave. Robbins, Wilson & Rauch, 129 N. Washington St. Granger, Faw & Company, 115 E. Market St. (21801) Southard, Arthur E., Box 120 Main, Lafrentz & Co., 109 High St. (21801)

Elkton Seabrook Koethen and Musgrave, 203 North St. (21921) Quible, Norman E., 9424-A Lanham-Severn Rd. (20802) Frederick Ashbury, M. Dunbar, Jr., 9 N. Court St. (21701) Bohn, Nelson R., 305 E. 9th St. (21701) Silver Spring Hammond, William D., 235 N. Market St. Browner, S. Myron, 8115 Fenton St. Rimler, James L., 20 N. Court St. Counter, Dorothy M., 8805 Plymouth St. Crawford, Edward T., 9525 Georgia Ave. (20910) Fangmeyer, LeRoy J., 8700 Georgia Ave. (20910) Frostburg Frank, Max, 8605 Cameron St. (20910) Sowers, Lowell M., Jr., Gunter Hotel (21522) Fredricks, Carl, Eig Building (20910) Glazer, Herman, 8605 Cameron St. (20910) Gaithersburg Greene, Barnet, 11300 Gilsan St. Aumiller, Roy E., 207 N. Frederick Ave. (20760) Hardy, J. Morris, Jr., 9525 Georgia Ave. (20910) Hendricks, Leon R., 8226 Fenton St. Hoffmeister, Thomas M., 912 Thayer Ave. Glen Burnie Kitchener, Frederick, 1544 Red Oak Dr. (20910) Dunn & Dunn, 146 S. Azar Ave. (21061) O’Connell and Joerg, 304 Perpetual Bldg. Floyd, Robert M., 95 Aquahart Rd. Petrou, John, 816 Thayer Ave. Rabineau, Norman, 8632 Colesville Rd. Hagerstown Shapiro, Bernard L., 8510 Dixon Ave. Baker & Harrell, 304 First Federal Bldg. (21740) Strachman, Philip, 12204 Connecticut Ave. Chaney and Tillou, 308 S. Potomac St. Tash, Ralph P., 1313 Xaveria Dr. Kidwell, Guy S., 16 E. Antietam St. (21740) Tepper & Kozlow, 7961 Eastern Ave. (20910) Moats, Arthur M., 24 S. Locust St. (21740) Thompson & Belloff, 930 Bonifant St. (20910) Renner, William P., 138 W. Washington St. (21740) Tucker, Edward L„ 104 Summit Bldg. (20910) Smith, Elliott & Bachtell, 25 North Ave. Takoma Park Havre de Grace Hoye, Graves, Bailey & Company, 7002 Carroll Ave. Acker, Howard G., 550 Franklin St. (21078) Moore, Shirley T., 635 Dahlia St., N.W. (20012) Hurlock Towson Corkran, O. W., Wright Ave. Collins, Donald F., 1804 Pot Spring Rd. (21093) Ensor, William W., 121 W. Susquehanna Ave. (4) Hyattsville Rickerds, Earl C., 30 W. Chesapeake Ave. (4) Hale, Lester T., 4316 Hamilton St. (20781) Shirley, Lloyd O., The First National Bank Bldg. Porterfield, William Graham, 3501 Hamilton St. (21204) Staehlin, Martin E., Jr. 1310 Dulaney Valley Rd. (21204) Lanham Velte & Russell, 26 W. Pennsylvania Ave. (21204) Gheen, Fred T., 7312 Finns Lane Wheaton Laurel Rose, Robert R., 2446 Reedie Dr. (20902) Casbarian, Johnson and Coyne. 380 Main St. (21149) Sims and Sims, 2401 Blueridge Ave. (20902)

MASSACHUSETTS

Andover Beverly Houston, Harold T., 36 Hidden Rd. Colpitts, William K., 222 Cabot St. (01915) Mood & Fairbank, 234 Cabot St. (01915) Athol Boston Blake & Co., J. L., 386 Main St. (01331) Aisner, Julius, Jr., 68 Devonshire St. (9) Allen, Charles B., 53 State St. (9) Alpert, Jacob L., 114 State St. (9) Attleboro Andersen, Arthur & Co., 294 Washington St. (02108) Gamache & O’Brien, 77 N. Main St. (02703) Anthony, Warren S., 185 Devonshire St. (02110) Holden, Earl R., 21 Park St. (02703) Arnold, Robert E., 10 High St. (02110) Aronson, Broner, Schwartz and Aronson, 131 State St. (9) Aronson, Leo, 11 Beacon St. Belmont Bacall, Cortland B., 80 Federal St. (02110) Johnson, Arthur E., 19 Garrison Rd. (02178) Barneke and Anderson, 99 State (02109) 48 American Institute of Certified Public Accountants

MASSACHUSETTS (Continued) Boston (Continued) Lubets, Robert & Co., 185 Devonshire St. (02110) Lybrand, Ross Bros. & Montgomery, 80 Federal St. Becker, Karl H., 2 Park Sq. (02116) (02110) Betro, Gerald J., 10 Post Office Sq. (02109) MacPherson & McCracken, 79 Milk St. Blonder-Freedman Co., 22 Batterymarch St. (9) Main, Lafrentz & Co., 80 Federal St. (02110) Bobrick, Daniel S., 18 Tremont St. (02108) Mannis, Ralph, 120 Boylston St. (02116) Boyer, Robert & Company, 20 Kilby St. (9) Mareb, Peter, 185 Devonshire St. (02110) Boynton, Frederick H., 38 Newbury St. (02116) McCann, Webster, 73 Tremont St. (02108) Braman & Company, 80 Federal St. (10) McDermott, Charles E., 80 Federal St. (02110) Brody, George, 185 Devonshire St. (02110) McNamara, William F., 60 State St. (9) Brooks, Roscoe W., 250 Boylston St. (16) Meahl, McNamara & Co., 111 Devonshire St. (9) Carruthers, John & Company, 909 Little Bldg. (16) Megan, Thomas F., 40 Court St. (8) Chernoff, Irving, 112 Water St. (02109) Milgroom, Nathan, 147 Milk St. (02109) Cobb, Reynolds and Company, 80 Federal St. (02110) Miller, George E. & Co., 85 Devonshire St. Cohen, Abraham B., 262 Washington St. (02108) Miller, Hyman, 6 Beacon St. (02108) Cohen, Cohen, Havian and Shaller, 11 Beacon St. Mintz, David J. & Company, 209 Washington St. (8) (02108) Morgan & Morgan, 10 State St. (02109) Cohen, Greenstein and Company, 209 Washington Morse, Kotzen and Morse, 141 Milk St. (02109) St. (02108) Mount & Carter, 470 Atlantic Ave. (10) Cohen, Herman B., 10 Post Office Sq. (9) Moyer, Orlando C. & Company, 85 State St. (02109) Cohen, Weisberg & Edelstone, 11 Beacon St. (8) Nason, Harry G„ 80 Federal St. (02110) Coles, Harris, 15 Court Sq. (02108) Newburg & Skalsky, 11 Beacon St. (8) Cooley & Marvin, 140 Federal St. (10) Newell, Charles I. & Co., 18 Tremont St. (02108) Coven and Suttenberg, 80 Federal St. (10) Nikola, George A. & Company, 80 Federal St. (10) Cullen, John J. & Co., 100 State St. (02109) O’Brien, FitzGerald, Taylor & Keaveney, 10 Post Dana, Carmen & Levenson, 40 Central St. (02109) Office Sq. (9) Darmody, John P. & Co., 75 Federal St. (02110) O’Connell, Robert C., 131 State St. (9) Descoteaux, George N., 10 High St. (02110) Packer, William, 92 State St. (9) DiPesa, Charles E. & Co., 10 High St. (02110) Patterson, Teele & Dennis, 10 Post Office Sq. (02109) Donnelly, T. B. & Company, 10 Post Office Sq. (9) Peat, Marwick, Mitchell & Co. 200 Berkeley St. Dunn, James O., 520 Commonwealth Ave. (15) (02116) Eadie, James W., The Company, 141 Milk St. (02109) Penn and Needle, 294 Washington St. (02108) Eastman, Albert H., 10 High St. (10) Polansky, George A., 2 Park Sq. (16) Edelstein, Alan M. 1 State St. (02109) Pollack, Hyman & Co., 6 Beacon St. (02108) Edelstein, Joseph L., 44 School St. (02108) Potter, Maurice, 10 State St. (02109) Elliott, Davis & Company, 148 State St. (02109) Price Waterhouse & Co., 75 Federal St. (02110) Ernst & Ernst, Travelers Insurance Bldg. (02110) Pride-Patten & Co., 40 Central St. (02109) Fagell, William & Co., 80 Boylston St. (46) Pride, Edwin L. and Co., 40 Central St. (02109) Falcone, Louis T., 10 State St. Rainess, Clarence & Co., 53 Beacon St. (02108) Fanger and Sundell, 1 State St. (9) Rand, Waldron H. & Company, 41 Tremont St. Feinberg, Sidney L., 209 Washington St. (9) Reardon & Cullman, 15 Congress St. (9) Femgold, Harry J. Co., 50 State St. (9) Rittenhouse, Charles F. & Company, 80 Federal St. Fishman & Burton, 216 Tremont St. (02116) (02110) Flaherty, Bliss and Company, 40 Court St. (8) Robert, Finnegan & Lynah, 140 Federal St. (02110) Freedman, Alexander Israel, 31 Milk St. (9) Rodman, A. Harvey, 15 State St. (02109) French, Herbert F. & Co., 211 Congress St. (02110) Rodman, Herbert E., 6 Beacon St. Gabovitch, William & Company, 40 Court St. Rosenfield, Jack, 15 Court Sq. (02108) Rosenthal, Isedore, 11 Beacon St. (02108) Gaffin, Stanley, 209 Washington St. (8) Rotfort, Nathan & Company, 18 Tremont St. (02108) Gale, Charles, 120 Milk St. (9) Rowe, George A. 173 Milk St. (9) Gershlak, Harvey I., 262 Washington St. (02108) Russell, Powderly and Brier, 50 Congress St. (9) Gilbert, Frank J., 11 Beacon St. (02108) Rutfield, E. Richard, 18 Tremont St. (02108) Golb, William, 92 State St. (02109) Ryan, Allan A., 10 High St. (10) Goldberg and Hurst, 209 Washington St. (8) Ryan, Edmond W. Jr„ 185 Devonshire St. (02110) Goldfine, David, 44 School St. (01208) Ryan, Gerard J., 11 Pemberton Sq. (8) Golding, Golding & Co., 18 Tremont St. (8) Samet, Theodore S., 131 State St. (02109) Goldman, Morris & Co., 312-319 Barristers Hall. (8) Samick & Aronson, 80 Boylston St. (16) Goldstein, Walter S., 1 State St. (02109) Samuels, Ralph A., 15 Court Sq. (02108) Goodman & Goodman, 85 Devonshire St. (02109) Sanfilippo, Arthur & Co., 6 Beacon St. (8) Gordon, David C., 840-841 Little Bldg. (02116) Savage, Samuel D., 18 Tremont St. (8) Gove, James S. & Company, 73 Tremont St. (8) Sawyer, Hollis H. & Company, 79 Milk St. (02109) Gray and Gray; 10 Milk St. (02108) Sax, Samuel M., 77 Summer St. (02110) Green, B. F. & Co., 15 Court Sq. Selsberg, Bayard and Company, 10 High St. (02110) Greenberg, Abraham, 375 Commonwealth Ave. (15) Selsberg, Benjamin, 80 Federal St. (10) Guttentag & Segel, 294 Washington St. (8) Shaps, Theodore, 131 State St. (02109) Hall, John F., 10 High St. (02110) Sherman, M. G. & Co., 18 Tremont St. (8) Harrington, Laurence P. & Co., 27 State St. (9) Shuman, Bernard, 112 Water St. (02109) Harris, Kerr, Forster & Company, 147 Milk St. Siegel, Harry, 18 Tremont St. (02108) (02109) Silbert & Silbert, 148 State St. (02109) Hartshorn and Walter, 50 Congress St. (9) Sklar, Maurice, 294 Washington St. (8) Haskins & Sells, 80 Federal St. (02110) Spark, Mann & Company, 60 State St. (02109) Hawkins & Toye, 75 Federal St. Starr, Glunts, Starr & Company, 26 West St. (02111) Helman, S. J. & Co., 50 Federal St. (02110) Stavisky & Shapiro, 141 Milk St. (02109) Hersh and Diamond, 10 State St. (02109) Stebbins & Stebbins, 11 Pemberton Sq. (8) Hertz, Herson & Mishkin, 141 Milk St. (02109) Stone, Paul M., 70 State St. (02109) Hirshberg, Alvan B., 18 Tremont St. Stone, Samuel J. and Son, 80 Federal St. (02110) Holdsworth, Raymond & Company, 15 State St. Touche, Ross, Bailey & Smart, 75 Federal St. (02110) (02109) Tuler, Paul, 18 Tremont St. (8) Jackson, Edgar E., 10 Emerson Pl. (02114) Vance, Edmands & Company, 31 Milk St. (02109) Jacobs, Herman & Company, 20 Beacon St. Vinick, Arnold W., 18 Tremont St. (8) Johnson, Decker Company, 80 Federal St. (02110) Volante, Joseph J., 60 State St. (9) Kaitz and Levine, 17 Arlington St. (16) Wachman, Abraham A., 84 State St. (9) Kaplan, Stanley & Company, 80 Federal St. (10) Wald, Harold, 120 Boylston St. (02116) Katz, Jack C., 68 Devonshire St. (02109) Waldstein, Edward, 18 Tremont St. Kauffman, Irving F., 141 Milk St. (02109) Walsh, Judge & Campbell, 185 Devonshire St. (02110) Kaye, Ida C., 114 State St. (9) Warren, Duncan O., 73 Tremont St. (02108) Kearney, Anthony F., 60 State St. (9) Wasserman, Leo & Company, 80 Federal St. (10) Klein, Raymond A., 294 Washington St. (8) Weiner & Becker, 15 Court Sq. (02108) Lane, Stanley L., 40 Court St. Weinrebe, Samuel S., 15 School St (02108) Lasser, J. K. & Company, 53 State St. (02109) Winnick, David H., 93 Massachusetts Ave. (02115) Leary, Edward L., 10 High St. (10) Witty, Carl, 19 Milk St. (9) Levine, Harold & Company, 141 Milk St. (02109) Wolf, Jason H., 60 State St. (02109) LeVine, Richard & Company, 80 Federal St. (02110) Wolper, George S., 185 Devonshire St. (10) Levinson, Seymour M., 7 Water St. Young, Arthur & Company, 10 Post Office Sq. (02102) Linnehan, James F., 1 State St. (9) Livingston & Haynes, 60 State St. (14) London, Arnold, 121 Newbury St. (02116) Braintree Love, Simon, 6 Beacon St. (02108) Calk, Nathan, 1000 Washington St. (02185) Love, Theodore M. & Co., 6 Beacon St. (02108) Garabedian John S., 70 Linda Rd. (02185) Firm List of Members 49

MASSACHUSETTS (Continued)

Braintree Highlands Hamilton Landry, Frank H. Jr., 41 Peach St. (02185) Smith, Edmund Ross, 65 Railroad Ave. Brockton Haverhill Ingram, William A., 9 N. Main St. Kremer & Gilman, 191 Merrimack St. Kane, Kenneth F. & Company, 41 Arlington St. Keith, James E., 26 School St. Lally, John J., 66 Carrlyn Rd. (02401) Holyoke Mareb, Peter, 172 Main St. Casden and Casden, 56 Suffolk St. (01040) Needel, Stephen B., 418 Belmont St. (02401) Doherty, Matthew T., Jr., 380 High St. Saccone, Frank H., 26 School St. Greenspan and Greenspan, 56 Suffolk St. (01040) Sharkansky, Robert, 418 Belmont St. (02401) Halpern, Lester L., 300 High St. Judge, Martin P., 326 Appleton St. Brookline Kalicka, Joseph D., 56 Suffolk St. (01040) Braver, Martin D., 1330 Boylston St. (02167) Buettner, Eugene E., 14 Selkirk Rd. (02146) Hyannis Kaufman, S. David, 2001 Beacon St. (02146) Bearse, Frank B., 300 Winter St. (02602) Peck, Daniel I., 1368 Beacon St. (02146) Hirshberg, Alvin B„ 344 Main St. Samick, Albert, 2001 Beacon St. (02146) Schwartz, Robert D., 167 Corey Rd. (02146) Tofias, Allan, 167 Corey Rd. (02146) Ipswich Eldridge, Robert E., Hammatt St. Cambridge Cutter, Ernest, 12 Norfolk St. Lawrence Fyffe & Wehle, 131 Mount Auburn St. (02138) O’Connor, Arthur F., 301 Essex St. Grissy, William A., 41 Linnaean St. Sharrio, Reef and Newman, 736 Massachusetts Ave. (02139) Leicester Kelly, James A., 1205 Main St. Chelsea Lippa, Sherman, 220 Broadway (02150) Leominster Allain, Clarence O., 19 Water St. (01453) Grammel, Joseph F. A., 12 Main St. Chestnut Hill Drobnis, Jack I. & Company, 220 Boylston St. (02167) Lexington Bornhofft, Henry J. Company, 20 Waltham St. (73) Chicopee Forbes, Benjamin M., 114 Waltham St. (73) Fitzgerald, Edward J., 48 Center St. Gelinas, Raymond W., 12 Plymouth St. (01020) Lowell Andrews, George J., 8 Merrimack St. (01852) Cole, Gerald P., 8 Merrimack St. (01852) Danvers Trio and Glowacki, 176 Middle St. Cosgrove, Francis E., 5 Elm St. (01923) Hurley, John J., 170 Merrimack St. Hale, Stanley B., 5 Elm St. (01923) Lynn East Longmeadow Freedman, Myron, 31 Exchange St. Edwards, Arthur H., 215 N. Main St. (01028) Leonard, John J., 7 Willow St. (01901) Waxman, Harry M., 14 Central Ave. East Weymouth Whittier and Seavey, 38 Exchange St. Winters, Ellen, 20 Chard St. (02189) Malden Fall River Chadis, Maurice, 33 Dartmouth St. (02148) Donovan, Leo J. F., 18 Market St. Santilli, Pasquale, 551 Broadway (02148) Hathaway and Davis, 21 Bedford St. (31) Hurley, Dennis C., 142 2nd St. Mansfield Kane, James, 151 Rock St. Morse, Donald V., 96 N. Main St. Kane and Kane, 260 N. Main St. Meyer and Regan, 142 2nd St. Marblehead Mobouck, Albert E., 41 N. Main St. Schenker, Sidney, 124 S. Main St. Hamilton, Herbert C., 66 Pleasant St. Shabshelowitz, Harold, 263 Walnut St. Marshfield Falmouth Snow, M. Eugene, 86 Nevada St. (02050) Antonellis, James H., 157 Locust St. Medford DeScenza, George A., 11 Salem St. (02155) Fitchburg Miller, Elwynn J., 10 High St. (02155) Mercadante, Nicholas D., 717 Main St. Rosenberg, Charles, 36 Monmouth Ave. (02155) Seidman & Seidman, Park Bldg. Vance, Edmands & Company, 470 Main St. (01420) Melrose Cary, Russell S., 109 Country Club Rd. (02176) Framingham Gallagher & Liro, 71 Nicholas Rd. (01706) Lambert, Clement T., 24 Union Ave. Methuen Reitz & LaFleche, 71 Nicholas Rd. (01706) James & Page, Gaunt Sq. Stenholm, Eric J., 129 Concord St. (01701) Milford Gardner DeCesare, Michael J., 234 Main St. Daly, Joseph E., 19 W. Lynde Seidman & Seidman, Worcester County National Bank Milton Bldg. (01441) Bernstein, Marshall H., 3 Landon Rd. (02186) Waters & Waters, 31 Parker St. Finkel, Dorothy Bayard, 55 Concord Ave. (02187) Mahoney, Edward J., 27 Hoy Terrace (02187) Greenfield Chapin, Roy B. & Co., 278 Main St. (01301) Natick Fairbanks & Saunders, 31 Federal St. (01301) Glynn and Dmohowski, 31 Robinhood Rd. Hefner, William K., 278 Main St. (01301) Remmele, F. C., 45 Main St. 50 American Institute of Certified Public Accountants

MASSACHUSETTS (Continued)

Needham Barnard, Leo J., 1421 Main St. (01103) Angell and Hartford, 1492 Highland Ave. (02192) Cainen, William J. T., 95 State St. (01103) Bower, Herbert J., 123 Jarvis Circle (02192) Casden and Casden, 1387 Main St. (01103) Doolin, Joseph G., 143 Falcon St. (02192) Courniotes, Harry J., 1537 Main St. (01103) Hurwitz, Robert J. and Associates, 56 Ardmore Rd. Dane, Morris U., 31 Elm St. (01103) (02194) Donovan, Eunice G., 306 Tremont St. (01104) Tupper, Moore & Co., 1211 Highland Ave. Donovan, W. Leonard, 1537 Main St. (01103) Doubleday, Snow & Allen, 1421 Main St. (01103) Downey, Henry T. & Company, 31 Elm St. (01103) New Bedford Hitchcock & Company, 31 Elm St. (01103) Auerbach, Harry S., 603 First National Bldg. Lybrand, Ross Bros. & Montgomery, 293 Bridge St. Considine, Francis A., 628 Pleasant St. (02740) (01103) Lybrand, Ross Bros. & Montgomery, 5 S. 6th St. Mazzaferro, Salvatore C., 1387 Main St. (01103) (02740) Menzel and Menzel, 1188 Parker St. (01129) Meyers Brothers & Company, 120 Maple St. (01103) Newton Nolan, Kenneth F., 44 Vernon St. (01103) Cohan, Joseph B. & Associates, 200 Boylston St. Obrey, Harold A., 1323 Main St. (01103) (02167) Petlock, Judelson & Co., 1214 Main St. (01103) Davis, John Robert, 74 Roundwood Rd. (02164) Shapiro, Henry H., 31 Elm St. (01103) Leighton, L. R., 39 Algonquin Rd. (02167) Smith, Jack, 1694 Main St. (3) Matthews, Hertzon & Co., 1359 Centre St., Newton Wilson & Co., 31 Elm St. (01103) Centre (02159) Wright, Fred A. & Co., 1694 Main St. (01103) Newton Highlands Sudbury Rosenthal, Isedore, 51 Winchester St. (02161) Miller, Charles Hawkes, P.O. Box 334 (01776) Newtonville Taunton Craig, Earle C., 815 Washington St. (02160) Jennings, Addison L., 116 High St. (02780) Sullivan, William E., 50 Broadway (02160) Ryan, Daniel J., 14 Taunton Green Vaccaro, John L., 815 Washington St. (02160) Waban Northampton Traniello, Angelo, 15 White Oak Rd. (02168) Doherty, Matthew T., Jr., 25 Main St. Wakefield Norwood Carien, Manning E., 3 Chestnut St. (01880) Coughlin, Daniel F., 661 Washington St. (02062) Confalone, John A. & Co., 405 Main St. Hilton, Donald B., 73 Juniper Dr. (02062) Taylor, Percy W., 47 Parker Rd. Holmes, J. Osborne, 18 Gardner Rd. Lynch, William J. L., 142 Roosevelt Ave. Walpole Betro, Gerald J., Professional Bldg. Peabody Plasmati, Nicholas B., 896 Main St. (02081) Goldfarb, Hyman, 29 Lowell St. (01960) Waltham Pittsfield Harrington, John J. & Co., 740 Main St. (02154) Apple and Albano, 373 South St. (01202) O’Brien, Fitzgerald, Taylor & Keaveney, 680 Main Obrey, Harold A., 73 North St. (01202) St. (02154) Silber, Alvin D., 19 Dan Ave. (01202) Stone, William D., 680 Main St. (02154) Spitaleri, Anthony E., 8 Bank Row (01202) Straw, Irving H., 681 Main St. (02154) Stevens, W. A. & Co., 7 North St. (01202) Tanner, Eliot A., 4 Gordon St. (02154) Wolfe, Benjamin & Co., 100 North St. (01202) Ware Quincy Blake, J. L. & Co., 38 Pleasant St. Dwyer, William L., 36 Miller Stile Rd. (02169) Kilnapp, George D., 1245 Hancock St. (02169) Watertown Martinson, Walter E., 34 Hancock Ct. (02169) Tutunjian, James M., 154 Common St. (72) Reilly, Gerald T„ 1245 Hancock St. (02169) Wellesley Heading Kanavich, George P., 1 Abbott St. (02181) Daggett, Earle W., 10 Willard Rd. Wellesley Hills Revere McMahon, John P„ 6 Abbott Rd. (02181) Allen, William I., 33 Sumner St. (02151) Westboro Rockport Eliott, Raymond, 22 Summer St. (01581) Morgan, Edwin T., 17 Landmark Lane West Bridgewater Salem Chaves, Arthur E., 6 Shagbark Rd. Winters, Henry, 173 Washington St. Westfield Sharon Chapin & Greene, 90 Elm St. Chapman, Harold, 50 S. Main St. West Peabody Shrewsbury Meiselman, Gerald M., 1 Intervale Ave. (01962) Barlow, David G., 295 Maple Ave. West Springfield Doyle and Murphy, 15 Central St. Somerville Scully, Robert D., 10 Central St. Ryan, Lawrence T., 84 Broadway (02145) Worcester Southbridge Anderson, J. Henry, 340 Main St. (01608) Gallagher and Liro, 98 Hamilton St. (01550) Baker and Baker, 340 Main St. (01608) Girouard, Raymond L., 112 Hamilton St. (01550) Cagan, George, 35 Harvard St. (01608) Cohan, Joseph B. & Associates, 29 Pearl St. (01608) South Lancaster Cooper, Weinstein and Kumin, 340 Main St. (01608) Crosby and Murphy, 507 Main St. (01608) Wendell, Harold U., 91 Sterling Rd. (01561) Crotty, Joseph W., 340 Main St. (01608) Grant, Harvey M., 37 Mechanic St. Springfield Greenberg, Brodsky, Silverman and Associates, 390 Aaron, A. Allen & Co., 1694 Main St. (01103) Main St. (01608) Anas, Theodore, 31 Elm St. (01103) Griffin Staff, The James E., 6 Park Ave. (01605) Firm List of Members 51

MASSACHUSETTS (Continued)

Worcester (Continued) Smith, George A. and Company, 340 Main St. (01608) Hurwitz & Fask, 340 Main St. (01608) Soetens, Joseph A., 104 Forest St. (9) Hurwitz, Robert J. & Associates, 340 Main St. (06108) Tupper, Moore & Co., 340 Main St. (01608) Kashuk, Nathan, 340 Main St. (01608) Wallis, Rittenhouse & Company, 340 Main St. Lainer and Meagher, 340 Main St. (01608) (01608) Lane, Warren C., 61 Sever St. (01609) White, George J., 311 Main St. (01608) McGrath, Janies P., 32 Franklin St. (01608) Mintz, Bernard, 340 Main St. (01608) O’Connor, Maloney & Co., 340 Main St. (01608) Peat, Marwick, Mitchell & Co., Central Bldg. (01608) Yarmouth Rosenblum & Jaffe, 35 Harvard (01608) Sherman, Robert W., 399 Main St. (02675)

MICHIGAN

Adrian Carey & Olsen, 1100 N. Woodward Ave. Imhoff, Robert A., 5615 Sunnycrest Ikle, Dale, 235 N. Main St. Janz & Knight, 1100 N. Woodward Ave. Nicolai & Schippers, 150 W. Maple Ave. Miller, Bailey, Smith & Dale, 212 Wabeek Bldg. Stueve, W. F., 251 W. Church St. (48011) Moore, Eugene A. & Co., 155 S. Bates St. Allen Park Moore, James F. & Company, 988 S. Adams Rd. Horvath, Ernest L., 6540 Park Ave. (48101) (48011) Mitchell, Michael L., 6825 Allen Rd. (48101) Paul, Willard C., 155 S. Bates Polewach, Marvin J. and Co. 920 E. Lincoln (48011) Purdy, Clare K., 690 E. Maple Rd. Alpena Williams, Robert L., 779 W. Southlawn Blvd. (48009) Reitz & La Fleche, P.O. Box 515 (49707) Young, Warren & Company, 111 Water St. (49707) Cadillac Anchorville Cramer, Beattie and Nichols, Evening News Bldg. Ross and Klein, 9834 Dixie Hwy. (48004) (49601) Ann Arbor Caro Alam and Taylor, 214 E. Huron St. Leppien, Karl & Company, 429 N. State St. Bychinsky, Evelyn O., 1510 Cedar Bend Dr. (48105) Curtis, Bailey & Sposito, 201 E. Liberty Carson City Gregg, Velker, Turbin & St. John, 102 Michigan Mayes, Wendell David, 3549 Bollinger Rd. (48811) Theater Bldg Icerman, Johnson & Hoffman, 303 National Bank Caseville & Trust Bldg. (48108) Knight, James H., Jr., 701 First National Bldg. Dutcher, Melvin P., Corner of Bay and Dormey Morrison, William J., Jr., 3717 Vorhies Rd., R 2, (48105) Cheboygan Bad Axe Young, Skutt & Breitenwischer, 116 Backus St. (49721) Leppien, Karl & Company, 117 S. Port Crescent Clawson Battle Creek Denhardt, Hanrahan & Carey, 7 S. Main St. Alles, Wilbur L., 1614 Security National Bank Bldg. (40914) Coldwater Bauman, Justin A., 436 Capital S.W. (49015) Doeren, Mayhew, Grob & McNamara, 201 Branch Fiero, Beatrice D., 279 W. Michigan Ave. (49017) County Bank Bldg. Foote & Iles, 501-505 Michigan National Bank Bldg. Leisenring, W. D., 607 Michigan National Bank Bldg. Dearborn (49014) Price Waterhouse & Co., 1 W. Michigan Ave. (49014) Corsi, Jack P., 547 N. Franklin (48128) Riegle, George Francis, 84 North Ave. Moore, Marland L., 2255 Monroe Blvd. (48124) Stanton, E. M., 301-02 Post Bldg. Nickles, Angus R., 2040 N. Rosevere (7) Sutherland, David W., 501 Security National Bank Ouellette, Leo J., 14639 Ford Rd. Bldg. (40914) Detroit Bay City Adams, Robert G., 18505 Plymouth Rd. (48228) Appold, Mast & Greenwood, 406 7th St. (48706) Addis and Minoletti, 2056 First National Bldg. (48226) Lohrke, Van Laan and Weinlander, 621 Washington Adelson, Adelson & Rosen, 15219 W. Bight Mile Rd. Ave. (48706) (48235) Murray, Robert F. & Co., P-M Arcade Alam and Taylor, 1761 Guardian Bldg. (48226) Ryan, Charles Carroll, 304 Davidson Bldg. (48706) Alandt, Clarence J., 806 Penobscot Bldg. (48226) Schilling, Carl F., 522 N. Madison Algaze, Koretz & Bowman, 17141 Wyoming Ave. Tripp & Laine, 720 Livingston St. (48221) Allen, Harold F., 19417 W. Seven Mile (48219) Andersen, Arthur & Co., 2646 Penobscot Bldg. Belleville (48226) Baldwin, Clifford C., 11820 Quirk Rd. Armstrong, Donald H., 14225 Schaefer Rd. (48227) Aronoff & Mallin, 13426 W. McNichols (48235) Benton Harbor Austin, Richard H. & Company, 9460 Woodward Ave. (48202) Herkner, Smits, Miskill & Johnson, 202 Michigan St. Baditoi and Segroves, 614 Free Press Bldg. (48226) (49022) Bahadurian & Simonian, 16929 Wyoming Ave. (48221) Sharpe and Shewman, 191 Michigan St. (49022) Baker, Paul P., 22100 Greenfield (48237) Balamucki, Gwizdala & Swiger, 1465 Guardian Bldg. Berkley (48226) Barnowski & Hart, 2060 Coolidge Hwy. (48072) Bando and Young, 1726 Guardian Bldg. (48226) Barnett, Sidney A., 12735 Puritan Ave. (48227) Big Rapids Beale & Robinson, 16616 James Couzens Hwy. (48221) Bechek & Nathanson, 18441 W. McNichols Rd. Cramer, Beattie & Nichols, Citizens State Bank (48219) Bldg. Beerbohm, Sydney D., 17148 Wyoming (48221) Berkey & Laws, 2004 Penobscot Bldg. (48226) Birmingham Bernhard, A. Raymond, 19334 Tracey (48235) Bozzi, Albert J., 114 S. Woodward Ave. (48011) Bernstein, Bernstein, Wile & Gordon, 16180 Meyers Bums, John W., 3532 Halla Lane (48010) Rd. (48235) 52 American Institute of Certified Public Accountants

MICHIGAN (Continued)

Detroit (Continued) Karal, Walter D. & Company, 2665 Guardian Bldg. (48226) Binder, Herman, 601 Fisher Bldg. (48202) Karpus, Eugene S., 417 Penobscot Bldg. (48226) Birkenshaw, Frank H., 17319 E. Warren Ave. (24) Karr, Keith K., 13131 W. McNichols Rd. (48235) Blomberg, L. M. and Company, 809 Park Ave. Bldg. Katzman, Joseph B., 17592 Wyoming (21) (48226) Kaye, Charles & Company, 20013 James Couzens (35) Blumenreich, Leonard, 19459 James Couzens Hwy. Keays and Hertler, 2036-39 Dime Bldg. (48226) (48235) Kelman and Levitsky, 18401 James Couzens Hwy. Bocknek, Stanton P., 10635 W. McNichols Rd. (21) (48235) Bodzin, David S., 16625 Meyers Rd. (48235) Kennedy, Edward T., 14147 Salem (39) Bodzin, Harry R., 14213 Fenkell (27) Keoleian, Harry A., 19755 James Couzens (35) Bolster, S. E., 11232 Whittier Ave. (24) Kliber, Edward F., Jr., 16722 E. Warren (48224) Boothe, J. Lee, 9141 E. Jefferson (48214) Koenigsberg, Ithamar, 18685 Wyoming (48221) Brenner & Burnstein, 10616 West Seven Mile Rd. Krawood, Benjamin, 313 Stephenson Bldg. (2) (48221) Lau and Derderian, 810 Ford Bldg. (48226) Bysiek, John J., 7439 Michigan Ave. (48210) Lau, Ralph M„ 813 Fisher Bldg. (48202) Cameron, Robert Jr., 17712 Lenore (48219) Lee, Albert & Co., 405 Fox Bldg. (48201) Chaness, Fred B., 14429 W. Eight Mile Rd. (35) Lefko, Orville B., 21990 Greenfield Rd. (48237) Clinton, Robert E. and Company, 16500 James Lekas, John J., 540 Buhl Bldg. (26) Couzens Hwy. (21) Levine, Sidney M., 10709 W. McNichols (48221) Cloyd, Chester L., 17741 W. McNichols (48235) Lezell, H. A., 17418 Wyoming (48221) Cole, Albert E. & Company, 16801 Wyoming Ave. Linden, Klain, Israel & Ross, 935 First National (48221) Bldg. (48226) Collins, Buri & McConkey, 1650 Buhl Bldg. (48226) Lipshaw, Alfred Franklin, 19960 St. Marys (48235) Colten, Sidder, Wiedman & London, 15320 W. Mc­ Lowy, Karl, 19436 James Couzens Hwy. (48235) Nichols (35) Lubin, Albert K., 18300 W. McNichols (19) Couture, Frank & Co., 18215 Birchcrest (23) Lybrand, Ross Bros. & Montgomery, 211 W. Fort St. Crider, Ancil E., 14822 Inkster Rd. (48239) (48226) Davis, William J., 1046 Penobscot Bldg. (48226) MacDonald, Keith L., 24801 Five Mile Rd. (48239) DeGuerre, W. Ross, 18901 Grand River Ave. (48223) Mackey, Maurice M., 17379-81 Wyoming Ave. (48221) Denhardt, Hanrahan & Carey, 15111 Meyers Rd. McCafferty, E. F. & Co., 409 Griswold St. (48226) (48227) McCarter, Robert J., 639 Marlborough (15) Desow, David and Company, 15914 W. McNichols Rd. McDonnell, Francis J., 14715 St. Marys (48227) (35) McGraw & Co., 17350 Livernois Ave. (48221) Diamond, Joseph, 13650 W. Eight Mile Rd. (37) McGuinness, Kenneth D., 1536 Dime Bldg. (48226) Dise, J. Harvey & Company, 712 Stephenson Bldg. Merz, Herman, 17527 Sunderland Rd. (19) (48202) Miller, Bailey, Smith & Dale, 1330 Buhl Bldg. (48226) Doeren, Mayhew, Grob & McNamara, 429 Livernois Mintz, Samuel A., 17148 Wyoming (48221) (48220) Moran, H. James, 11346 Hemingway (39) Donnelly, Joseph C., 11000 W. McNichols (48221) Morof and Sharfman, 15921 W. Seven Mile Rd. (35) Donovan and Carabell, 19316 Grand River (48223) Moss, S. L. & Co., 19310 James Couzens (48235) Dorfman & Sheplow, 8701 Fenkell Ave. (48238) Nida and Bokolor, 11000 W. McNichols (48221) Doyle, John H. & Co., 909 Fox Bldg. (1) Nitzkin, Donald, 13730 W. Eight Mile Rd. (48237) Doyle, Lawrence R., 17200 Littlefield Ave. (35) O’Heron, Russell C., 19036 Van Dyke Ave. (48234) Dworkin, Boone & Gross, 13114 Puritan (48227) Oppat, Pilotto and Shefferly, 10212 W. McNichols Eckmeter & Addison, 15742 James Couzens Hwy. Rd. (48221) (48238) Osborn, Richard J., 13131 W. McNichols (48235) Elconin & Bornstein, 8636 W. McNichols Rd. (48221) Ouellette, Thomas F., 1 Woodward Ave. (48126) Elsholz, William J., 3214 Book Tower (48226) Parker, Wittus & Company, 18516 James Couzens Engstrom, Paul V. & Co., 1820 Kales Bldg. (48226) Hwy. (48235) Ernst & Diamond, 13650 W. Eight Mile Rd. (48237) Peat, Marwick, Mitchell & Co., 1700 Dime Bldg. Ernst & Ernst, 2000 Buhl Bldg. (48226) (48226) Ettinger, Jerome J., 22100 Greenfield Rd. (48237) Peters & Joseph, 15032 Fenkell Ave. (48227) Farquharson & Pointon, 1015 Kales Bldg. (48226) Plante & Moran, 3700 Penobscot Bldg. (48226) Fellows, Nathaniel, 18450 Livernois (48235) Pohl, J. Norman, 5950 Frontenac (48211) Ferguson and DeCook, 11368 Kelly Rd. (48224) Portnoy, Louis J., 2636 Buhl Bldg. (26) Foreman, Jay L., 24211 Greenfield Predhomme, William J., 1916 Dime Bldg. (26) Frank, Harvey, 2365 Guardian Bldg. (48226) Price Waterhouse & Co., 211 W. Fort St. (48226) Frank, Philip B., 12735 Puritan Ave. (48227) Purdy, Donovan and Beal, 3400 Cadillac Tower Frank, Stewart D., 19320 James Couzens Hwy. (48226) (48235) Quinet, Jean A. J., 10451 McKinney (48224) Friedman & Koshar, 16026 W. McNichols (48235) Rachwal, Walter A., 5639 Renville (10) Geller, Naftaly and Herbach, 2041 W. 8 Mile Rd. Raezler, Raymond C., 303 Fox Bldg. (48201) Gibbons, Bernard R., 6500 W. Fort (9) Randall, Alfred L., 18450 Livernois (21) Gilbert, Boley & Bogen, 1812 Dime Bldg. (48226) Reinheimer, Herbert N., 18401 James Couzens Hwy. Gilbert, Harold H. & Company, 18301 W. McNichols (48235) Rd. (48219) Reive and Kent, 1035-36 Lafayette Bldg. (48226) Glassman, Seymour, 14429 W. Eight Mile Rd. (48235) Reynolds, Perry J., 1210 Penobscot Bldg. (48226) Gorski and Bennington, 945 Penobscot Bldg. (48226) Richardson and McCartney, 4181 Oakman Blvd. Gotlieb, Julius J., 11000 W. McNichols Rd. (48221) (48204) Grant, Alexander & Company, 865 Penobscot Bldg. Roeglin, Gordon W., 4902 Grayton at E. Warren (48226) (48224) Grant and Silverman, 20151 James Couzens Hwy. (35) Rosen and Feinberg, 13200 W. McNichols Rd. (48235) Greenberg, Jack L., 8954 Wyoming Ave. (10004) Rosen, Jack L., 1632 Guardian Bldg. (48226) Grzywacz, Thomas J., 2408 Guardian Bldg. (48226) Ross and Klein, 2046 Penobscot Bldg. (48226) Guest, Wright & Co., 19750 James Couzens (48235) Rowe, Harlon D., 18316 W. McNichols Rd. (48219) Haas, James E., 10130 W. McNichols (48221) Rowland, Busse, Cain, Simon, Murray and Fortner, Haggerty, Frank J. & Company, 18230 Grand River 2250 Penobscot Bldg. (48226) Ave. (48223) Ruben and Weisman, 15917 W. Seven Mile Rd. (35) Hanson, H. Earl, 1538 Dime Bldg. (26) Rutten, Welling & Company, 1300 Guardian Bldg. Hardell, Albert P., Hotel Fort Wayne (48201) (48226) Harelik, Morris, 17315 Wyoming (21) Schettenhelm, Palis & Co., 2500 Broderick Tower Harshman, Harley E., 14641 E. Warren Ave. (48215) (48226) Haskins & Sells, 1800 First National Bldg. (48226) Schiff, Levy & Smith, 15101 Livernois (48238) Hauke and Pehrson, 1133 Penobscot Bldg. (48236) Schmelz and Rieck, 8102 E. Jefferson (48214) Hirsch, Bernard, 10325 Puritan Ave. (48238) Schneider and Broder, 19838 James Couzens Dr. Hoffman and Kolon, 17615 James Couzens (35) (48235) Hogan, Juengel and Harding, 3356 Penobscot Bldg. Schonberg, Applebaum and Schonberg, 10709 W. Mc­ (48226) Nichols Rd. (48221) Horwath & Horwath, 2538-39 Book Bldg. (48226) Schroeder, Gerald C. & Company, 2300 Penobscot Huckaby, William O., Jr., 26049 Five Mile Rd. Bldg. (48226) (48239) Schultz, William C., 18555 E. Warren Ave. (36) Isenberg, Newman & Steinberger, 15241 W. Mc­ Schwartz, Louis R., 15103 W. 8 Mile Rd. (48235) Nichols Rd. (48235) Scudder, Lawrence & Co., 1608 David Stott Bldg. Jennings & Jewell, 409 Griswold (48226) (48226) Johnson, Charles S., 12489 Mendota Ave. (4) Seidman & Seidman, 1066 Penobscot Bldg. (48226) Johnson, Clarence H., 13700 Woodward Ave. (48203) Shaer, Gullick & Co., 10637 Puritan (48238) Kabeck, Gerald, 20030 James Couzens (48235) Sheraga, Lawrence H., 18401 James Couzens (35) Kanney, Robert R., 26049 Five Mile Rd. (48239) Sherman, Louis, 936 Book Bldg. (48226) Firm List of Members 53

MICHIGAN (Continued)

Detroit ( Continued ) Millhouse & Holaly, 810 Genesee Bank Bldg. (48502) Taylor and Drewett, 1406 Mott Foundation Bldg. Shirilia, Michael J., 18536 E. Warren (48236) (48502) Shuttie & Floersch, 1901-04 Industrial Bldg. (48226) Siegel, Carl M., 413 New Center Bldg. (2) Silver & Gilbert, 18511 James Couzens, (48235) Frankenmuth Silverfarb, Louis L., 13105 W. Seven Mile Rd. (35) Block, Clarence A., 140 W. Tuscola Skillman, Zielesch & McGough, 1861 Guardian Bldg. (48226) Smith, Arthur N., Box A-5176 (35) Garden City Smith, George W., 18234 James Couzens Hwy. Hyland, John V., Jr., 30914 Ford Rd. (48235) O’Brien, Joseph J., 30914 Ford Rd. Smith and Kimmerly, 1126 Dime Bldg. (48226) Sobel, Leo M. & Co., 8815 Puritan (48238) Soderman, Axel S., 550 Book Bldg. (26) Gladwin Sosin, Hilbert, 8815 Puritan (48238) Gerou, Gladwin R., 1312 W. Cedar (48624) Stack & Mallos, 7536 E. Seven Mile Rd. (48234) Stacks, Howard R., Jr., 2900 Guardian Bldg. (48226) Staub, Stein and Shapiro, 16194 Wyoming Ave. (21) Grand Haven Stein and Olasky, 12730 W. Seven Mile Rd. (35) O’Neal, Lloyd C., 304½ Washington St. Sukenic, Bernard, 8815 Puritan (48238) Svagr, Kraus, Gorski & Co., 900 Penobscot Bldg. Grand Rapids (48226) Talberg, Paul, 405 Fox Bldg. (48201) Bayle and Norman, 2348 Eastern Ave. S.E. (49507) Taylor, Dolores A., 11340 E. McNichols (34) Beene, Garter & Hrouda, 455 Cherry, S.E. (49502) Thompson, James P., 17615 James Couzens Hwy. Den Braber, Helmholdt & Lyzenga, 6th Fl., Assn. of (48235) Comm. Bldg. (49502) Tobias and Tobias, 16265 Wyoming Ave. (48221) Edkins, Stoltenberg & Nelson, 118 Lyon St., N.W. Touche, Ross, Bailey & Smart, 1380 First National (49502) Bldg. (48226) Ernst & Ernst, 905 Michigan National Bank Bldg. Trepanier, Joe C., 2500 Guardian Bldg. (26) (49502) Walker, N. J., 5035 Lakeview (48213) Kammeraad & Vannater, 622 Metz Bldg. (49502) Walsh & Company, B-40 Eastland Center Profes­ Kanton, Rosenbaum & Lillie, 1208 McKay Tower sional Bldg. (48236) (49502) Walter & Simon, 1420 Holden (48208) Kauffman, Hungerford & Co., 940 Michigan Trust Weber, Dwight E., 2046 Penobscot Bldg. (48226) Bldg. (49502) Weintraub, Morris M., 18303 James Couzens Hwy. Kress, Robert O., 435 Plymouth Rd., S.E. (49506) (48235) McBain, Robert J., 450 Michigan Trust Bldg. (49502) Weitz, Norman, 18401 James Couzens (48235) Regester and Ghering, 800 Michigan Trust Bldg. Weremeck, F. A., 14166 Mettetal (48227) White, Bower & Prevo, 2472 First National Bldg. Ross, Schellenberg & Carter, 210 Waters Bldg. (49502) (48226) Rugg, James R., 610 Murray Bldg. (49502) Whiteman, Bernard, 18960 Schaefer Hwy. (48235) Scudder, Lawrence & Co., 1326 McKay Tower (49506) Williams, Wm. H., 17914 E. Warren (48224) Seidman & Seidman, 400 Peoples Bldg. (49502) Wilson & Carnago, 1006 Detroit Bank and Trust (26) Sherk, DeVries & Krenz, 918 McKay Tower (49502) Wilson, John R., 1951 Guardian Bldg. (26) Touche, Ross, Bailey & Smart, 903 Peoples Bldg. Wilson, Laurence J., 4701 Yorkshire Ave. (24) (49502) Witus & Witus, 18401 James Couzens (48235) Vander Meer, Peter B., 721 Leonard St., N.W. Wolberg, Gerald M., 1632 Guardian Bldg. (48226) (49504) Wrubel & Wrubel, 15215 W. Eight Mile (48235) Vander Stel, Gerald L., 1432 Wealthy St., S.E. Wyman, Miles L., 1464 First National Bldg. (26) (49506) Yackso, John, 11285 College Dr. (5) Voorhies, Louis J., 746 Covell Rd. N.W. (49502) Young, Arthur & Company, 990 First National Bldg. (48226) Grayling Peterson, Clifford E. Dowagiac Sidnam and Lyle, 206 Commercial St. Grosse Pointe Woods Coe, Scott, Schroeder & Swayne, 19818 Mack Ave. East Detroit (48236) Barker, John P., 22644 Gratiot Ave. Healy, Glenn J., 20957 Mack Ave. (48236) Einheuser, Leo E., 18940 E. Nine Mile Rd. (48021) Stewart, John N., 20525 Mack Ave. (48236) Gardner and Martin, 18141 E. Nine Mile Rd. (48021) Smith, Harold J., 24615 Willowby Hancock East Tawas Ernst & Ernst, Finnish Mutual Fire Insurance Com­ Yeo & Yeo, 106 Newman St. pany Bldg. Ecorse Harper Woods Sauve, Gerald E., 4199 W. Jefferson (48229) Kauflin, Robert J., 20768 Harper Ave. (48236) Russo, Carl, 17800 E. Eight Mile Rd. (48236) Escanaba Seeman, Robt. F., 21231 Kenmore (48236) Skaug, Andrew M. & Company, 401 Ludington St. (49829) Hazel Park Tackman & Ducheny, 203 First National Bank Bldg. Garback & Miller, 21505 John R. Farmington Clarke, Robert J., 23290 Farmington Rd. Highland Park Derbabian, Edward, 7365 Orchard Lake Rd. Broccoli, Joseph A., 6 Victor Ave. (48203) Shamie, George R., Jr., 22510 Orchard Lake Rd. Manoogian, Martin M., 13836 Woodward Ave. (48024) (48203) Ferndale Hillsdale Doeren, Mayhew, Grob & McNamara, 429 Livernois Harris, Reames & Ambrose, 31½ N. Broad St. Ave. (48220) (49242) Sillman, Kleiman and Thal, 742 Livernois (48220) Zack, Fields & Company, 808 Livernois (48220) Holland Ferris, Dwight D., 33 W. 9th St. Flint Johnson, Sidney H., 17 W. 10th St. Conlen and Darnton. 310 Sill Bldg. (48502) Maihofer, Moore & DeLong, 303 Peoples State Bank Dupuis & Ryden, 124 E. Fourth St. (48502) Bldg. LaFever, Bell and Laird, 914 Citizens Bank Bldg. (48502) Lewis, Knopf and Kerr, 600 Citizens Bank Bldg. Houghton (48502) Fleury, Singler & Cybulski, 417 Shelden Ave. 54 American Institute of Certified Public Accountants

MICHIGAN (Continued)

Huntington Woods Monroe Atlas & Draznin, 12800 W. Ten Mile Rd. (48070) Mason, Leonard A., 31 Washington St. (48161) Patent, Joseph L., 25426 Wareham Dr. (48070) Richwine, Newton & Carlton, 9 S. Monroe St. (48161) Shapiro and Shapiro, 26789 Woodward Ave. (48070) Shulman, Armand A., 26789 Woodward Ave. (48070) Mt. Clemens Buss and Ullrich, 203 Mount Clemens Savings Bank Iron Mountain Bldg. (48043) Fleury, Singler & Cybulski, Khoury Bldg. (49801) Donovan and Carabell, 1 S. Gratiot (48043) McCafferty, E. F. & Co., Monitor Leader Bldg. Ironwood (48043) Ernst & Ernst, 301 N. Suffolk St. Mt. Pleasant Ishpeming Cassel & Nettell, 316 N. Mission (48858) Skeats, Arthur E., P.O. Box 349 (48858) Nault, Ernest E., 116 S. Main St. Sullivan & Page, Hersee Bldg. (48858) Savala, Reuben E., Rt. 1, Box 667-DA Jackson Muskegon Bennett, F. Douglass, 308 Dwight Bldg. (49201) Daniels, George S., 3845 Highgate Rd. (49441) Bond & Company, 1407 City Bank Bldg. Maihofer, Moore & DeLong, 312 Hackley Union Bank Campbell, A. J. & Company, 700 Reynolds Bldg. Bldg. (49440) (49201) Minshull & Tuori, 1770 6th St. Gutekunst, Donald M., 1102 National Tower Bldg. O’Toole and Jacobi, 404 Liberty Life Bldg. (49201) Scudder, Lawrence & Co., 806 Hackley Union Bldg. Hall & Hines, 903 Reynolds Bldg. (49201) (49440) Markowski & Cole, 402 National Bank Bldg. (49201) McCoy, Harry J., 1702 Francis (49203) New Buffalo Young, Skutt & Breitenwischer, 714 W. Michigan Herkner, Smits, Miskill & Johnson, 3 W. Buffalo St. (49204) (49117) Jenison Niles Broene, Richard G., 7775 Graceland Dr. (49428) Lybrand, Ross Bros. & Montgomery, 205 Masonic Temple Bldg. (49120) Kalamazoo Rohleder & Suabedissen, 22 N. 4th Eplee, Gerald S., 314 Michigan Bldg. Ernst & Ernst, 1115 American National Bank Bldg. Oak Park (49006) Kaminsky, Milton, 23570 Moritz (48237) Freebury & Siegfried, 609 S. Burdick St. (49006) Levin, Donald, 21911 Kenosha (48237) Goodman and deMink, 909 American National Bank Naftaly, Walter R., 22161 Stratford (48237) Bldg. (49006) Scheflin, Marvin, 15411 Park Ave. (48237) Grubka, John, P.O. Box 1013 (49005) Sklar, William A., 24230 Oneida (48237) Scudder, Lawrence & Co., 1207 American National Thirman, Marcel, 22101 Harding (48237) Bank Bldg. (49006) Sidnam & Lyle, 119 W. Vine (49001) Owosso Lansing Donehoo, William P., 219-21 Miner Bldg. (48867) Ernst & Ernst, 507 Bank of Lansing Bldg. (16) Paw Paw Garlock, R. Wayne, 810 Prudden Bldg. (48933) Goetz & McCampbell, 516 N. Washington Bolinger, Donald H„ 106 Professional Bldg. (49079) Harris, Reames & Ambrose, 2000 Michigan National Tower (48933) Petoskey Hepfer, Lyle D. & Company, 602 N. Washington Ave. (48933) Dinwiddie & Kandt, 440 Woodland Ave. (49770) Howland, Harold J., 1034 N. Washington Ave. (48905) Peterson, L. T., 1423 Bayview Rd. (49770) Knostman, Kenneth B., 735 W. Allegan St. (48915) Saunders, Milford H., 908 Sunset Ct. (49770) Miller, Bailey, Smith & Dale, 1708 Michigan National Tower Bldg. (48933) Pigeon Richardson and McCartney, 722 W. Saginaw St. (48915) Leppien, Karl & Company, 108 Caseville Rd. Smith & Huyck, 1804 W. Saginaw St. (48915) Weaver, Harold S., 4 Goodspeed Bldg. Pleasant Ridge Zimmerman, R. W., 1022 E. Michigan Ave. (48912) Berger & Wild, 23810 Woodward Ave. (48069) Fordree, Howard R., 23650 Woodward Ave. (48069) Lathrup Village Perrin & Baetz, 23650 Woodward Ave. (48069) Pohl & Meyer, 27236 Southfield Plymouth Livonia Post, Smythe, Lutz & Ziel, 865 S. Main (48170) Johnson, Donna M., 19209 Auburndale Sutherland & Robson, 1095 S. Main St. (48170) Pheney, E. T., 29242 Barkley St. Scudder, Lawrence & Co., 32900 Five Mile Rd. (48150) Pontiac Weir, Orville H., Jr., 30499 Plymouth Rd. Jenkins and Eshman, 801 Pontiac State Bank Bldg. (48058) Lohff and Noble, 510 Community National Bank Bldg. Marlette (48058) Yeo & Yeo, 3358 S. Main St. Port Huron Marquette Ernst & Ernst, 416 Peoples Savings Bank Bldg. Ellingsen, Richard N., Union National Bank Bldg. Reibel, Karl, 1719 Military (49855) Stewart, John L., 919 Pine Grove Ave. Ernst & Ernst, 211 N. Front St. (49855) White, Thomas E., 919 Lapeer Ave. (48060) Scudder, Lawrence & Co., 109 N. Front St. (48955) Whybrew, Chas. E., 216 Sturmer Bldg. Marshall Reed City Sidoti, Frank N., 221 W. Michigan Ave. (49068) Simon, Ernest H., 429 W. Slosson Melvindale River Rouge Karas, John P., 17011 Raupp Rd. (48122) Whitehead and Michael, 10488 W. Jefferson Ave. (18) Midland Rochester Osburn & Goodnight, 711 Bayliss St. (48642) Allen, Thurley E., 120 E. 3rd St. Firm List of Members 55

MICHIGAN (Continued)

Roseville Morris, Sydney, P.O. Box 1033, Northland Ctr. Rosenbloom & Rosenbloom, 407 Northland Towers Lenhardt, Leroy. 26201 Gratiot Ave. (48066) (48076) Schmaltz, Lyle and Reinhardt, 510 Northland Towers Royal Oak (48076) Bennington, Russell C., 4514 Briarwood Sniderman, Irving, 24611 Greenfield Rd. (48076) Eberle, Elmer A., 3200 N. Main (48067) Stricof, Norman J. and Company, 24611 Greenfield Hinz, Walter E., 1204 N. Woodward (48067) Rd. (48076) Pike, M. Fred. 1601 E. Eleven Mile Rd. (48067) Umstead, Earle F., Jr., 21669 Virginia Dr. Schreidell, Howard, 1220 S. Woodward Ave. (48067) Wiseman, Richard S., 1336 N. Woodward (48067) South Haven Saginaw Maihofer, Moore & DeLong, 401 Center St. (49090) Appold, Mast and Greenwood, 908 Court St. Sturgis Block, Clarence A., 1723 N. Michigan Ave. Brown and Colpean, 1024 N. Michigan Ave. Baird, Josef A., 225 W. Chicago Rd. (49091) Bryant, Robert A., 4447 Mackinaw Rd. (48604) Ryan, Maurice J., Masonic Bldg. (49091) Carlson, Ernest R., 132 S. Washington Ave. (48607) Ernst & Ernst, 606 Second National Bank Bldg. Taylor Foulds and Zeros, 822 S. Hamilton St. (48602) Wise, Joe G. & Co., 23394 Goddard LaBreck, Jack A., Jr., 4855 State Oehring, Lyman W., 903 S. Michigan Ave. (48601) Three Oaks Robins & Creed, 606 Bearinger Bldg. Schleimer, Shirley B., 1809 McArthur St. Sheldon, Frank C., 202 Paw Paw St. Schoonover, Arthur D., 1723 N. Michigan Ave. Timm and Robson, 1226 N. Michigan Ave. (48602) Traverse City Wagar, Lunt & Rehmann, 401 Second National Bank Minshull, Tuori, Devlin & Ouwerkerk, 416 E. Front St. Bldg. (48607) Oliver and Pope, 409 E. 8th St. Whaley, James E., 2324 Willard Walker and Russell, 408 State Bank Bldg. Yeo & Yeo, 606 First Savings & Loan Bldg. Warren St. Clair Shores Boeykens, W. R., 31719 Bretz Dr. (48093) Barnett, William G., 22315 Erben Dr. (48081) Garback & Miller, 27087 Van Dyke (48093) Hatt, Elwin R., 20846 Crowley (48081) Sekton, Edward C., 31038 Shaw Dr. (48093) Valliere, Clarence J., 21312 Masonic Blvd. (48082) Wayne St. Johns Krick, Donald, 3151 S. Wayne Rd. (48184) Watson, Charles E., 400 N. Kibbee Post, Smythe, Lutz & Ziel, 35612 Main St. (48184) Sutherland & Robson, 34624 Sims Ave. (48184) St. Joseph Harris, Reames & Ambrose, 419 State St. West Bloomfield McGladrey, Hansen, Dunn & Company, 612 Elm St. Derbabian, Edward, 7365 Orchard Lake Rd., Farm­ (49085) ington St. Louis Wyandotte Yeo & Yeo, 712 Michigan Ave. Hungerford, Cooper, Luxon & Co., 2938 Biddle Ave. Shuttie & Floersch, 2913 Biddle Ave. Sault Ste. Marie Ernst & Ernst, 400 Central Savings Bank Bldg. Wyoming Palmerlee, Clinton E., 2925 Michael S.W. (49509) Southfield Cole, Richard B., 17220 W. Eight Mile Rd. Ypsilanti Davis, Marshall, 17220 W. Eight Mile Rd. Curtis, Bailey and Sposito, 109 S. Huron St. (48197) Gellatly, Ray E., 25657 Southfield Rd. (48076) Gregg, Velker, Turbin & St. John, 213 W. Michigan Gerber, Jay M., 24611 Greenfield Rd. (48076) Ave. (48197) Lattin, Joseph, 24611 Greenfield (48076) Post, Smythe, Lutz & Ziel, 1820 Washtenaw Ave. McKim, Harold R., 387 Southfield Office Plaza (48197) Miller & Jacobson, 901 Northland Tower Wright & Griffin, 104 S. Huron (48197)

MINNESOTA

Aitkin Graving & Honigman, 604 Lonsdale Bldg. (55802) Johnson, Earl & Company, 505 Alworth Bldg. (55802) Beyreuther, Paul H., 223 Minnesota Ave., N. (56431) Pedrizetti, Grover & Lockhart, 311 Sellwood Bldg. (55802) Albert Lea Rauschenfels, Walter H., 435 First American National Cooper, Bertram, Hyde Bldg. (56007) Bank Bldg. (55802) Tuller, Lawrence W., Wedge—Jones Bldg. Schober, Roger A., 502 Christie Bldg. (55802) Stillman and Oase, 510 Lonsdale Bldg. (55802) Austin Wirtanen & Carlson, 817 Torrey Bldg. (55802) Bowlby, Tollefson & Larson, 210 First National Bank Bldg. Fairmont Linton & Paulus, Box 791 Buffalo Grays, Johnson and Associates, Skelly Bldg. Faribault Crookston Reese & Guckenberg, 331 Second Ave. Holcomb, Boyd D., 105 S. Main St. Knudson & Co., 201 N. Broadway Hopkins Flesher, Herbert J. & Co., 50 S. 9th Ave. (55343) Detroit Lakes Mason & Co., 302 Langford St. Hutchinson Duluth Anderson, Richard G., Citizens Bank Bldg. Anderson, Robert C., 418-420 Bradley Bldg. (55802) Avery & Seastead, 417 First American National Bank Luverne Bldg. (55802) Costello, Tuckner, McCarthy & Co., 107 N. Cedar St. 56 American Institute of Certified Public Accountants

MINNESOTA (Continued)

Mankato Olson, Verol H., 1412 Foshay Tower (55402) Montag, Abdo & Company, 324½ S. 2nd St. Patzloff, Guy & Co., 3203 North Hwy. 100 (55422) Peterson, Russell T., National Citizens Bank Bldg. Peat, Marwick, Mitchell & Co., 1460 Northwestern (56001) Bank Bldg. (55402) Pederson, Armond J., 3315 North Hwy. 100 (55422) Peisch, Kenneth H., 750 Baker Bldg. (55402) Marshall Peterson & Company, 506 WCCO Bldg. (55402) Gold and Carlson, 239 W. Main Peterzen, L. D., 1016 Northwestern Bank Bldg. (55402) Price Waterhouse & Co., First National Bank Bldg. Minneapolis (55402) Allen, R. H., 310 Second Ave. N. (55401) Rochlin and Lurie, 555 Rand Tower (55402) Altman, Harry L. & Associates, 2007 First Nat’l. Sand, Sidney T. Co., 203 Foshay Tower (55402) Bank Bldg. (55402) Schuelein, Grazzini & Engdahl, 307 Northwestern Fed­ Andersen, Arthur & Co., 1320 Northwestern Bank eral Bldg. Bldg. (55402) Schulman, Walter R., 443 Plymouth Bldg. Anderson, Richard W., 422 Roanoke Bldg. Scott, Ray A. & Co., Northwestern Bank Bldg. (55402) Anderson, Roy E., 5845 12th Ave. S. (55417) Segal & Sudit, 245 Marquette Ave. Anderson, Roy L., 2833 E. Lake of Isles (55408) Shefner, Joseph, 854 Midland Bank Bldg. (55401) Apple & Apple, 607 Produce Bank Bldg. (55403) Stark, Theodore & Company, 980 Pillsbury Bldg. Asmus, Glen H., 3400 Coolidge St. N.E. (55418) Strand & Roe, 6301 Wayzata Blvd. (16) Austin & Co., 7711 Sixth Ave., N. (27) Strandskov, F., 3109 36th Ave. N.E. (55418) Bachman, T., 3822 W. Broadway (22) Tenney, Quentin E., 1016 Northwestern Bank Bldg. Balto, Sherr & Co., James and West Broadway N. (55402) (11) Touche, Ross, Bailey & Smart, 780 Northstar Ctr. Bedford and Osberg, 5031 France Ave. S. (10) (55402) Bird, Edwin G., 7909 Southtown Center (55431) Tuller, Lawrence W., 5009 Excelsior Blvd. (55416) Blumenson, M. J., 723 Plymouth Bldg. (2) Twite, Ralph E., 1162 Northwestern Bank Bldg. Bonhiver and Anfinson, 10601 Olson Memorial Dr. (55402) (27) Upcraft, Robert L., 532 Midland Bank Bldg. (1) Boulay, Anderson, Waldo & Co., 600 Prudential Vaughan, D. R. & Associates, 3203 North Hwy. 100 Bldg. (55416) (22) Breitman, Orenstein and Schweitzer, 615 Minnesota Westling, A. Edward, 1139 Northwestern Bank Bldg. Federal Bldg. (55402) (55402) Brockway, Bergeron, Booth & Co., 3033 Excelsior Wolkoff, Effress & Company, 701 Farmers and Me­ Blvd. (55416) chanics Bank Bldg. (55402) Broeker & Hendrickson, Northwestern Bank Bldg. Young, Arthur & Company, 1500 First National Bank (55402) Bldg. (55402) Challman, Roger W., 8212 14th Ave. (55420) Cummings & Boldischar, 4607 Nicollet Ave. (9) Dolan, Riddiford & Co., 465 Pillsbury Bldg. (55402) Minnetonka Drotzmann, Olson & Co., 7514 Oliver Ave. S. (55423) Darby, Justin E., 13404 Windyhill Rd. (55343) Eng, Berg and Johnson, 1926 Nicollet Ave. (3) Ernst & Ernst, 2222 First National Bank Bldg. Moorhead Field, Kuusisto and Froehlich, 1000 Currie Ave. (55403) Lindquist, E. Dale, 2210 14th St. S. (56560) Fink, David M., 250 Builders Exchange Bldg. (2) Tollefson, D., 900 Main Ave. (56561) Fitzgerald & Sydejko, 403 Wesley Temple Bldg. (55403) Morris Fleet & Moody, 1345 First Ave. S. (55403) Morris, Raymond D., 528 Atlantic Ave. Flesher, Flesher & Flesher, 2801 Wayzata Blvd. (5) Fountain, Weiher & Associates, Foshay Tower (55402) Frazer and Torbet, 400 Minnesota Federal Bldg. Mound (55345) Woolley, Lee P., Rte. 4, Box 766 Gaasedelen & Solie, 1112 Cargill Bldg. (55402) Garfin, Launer, Newman, Peller & Salloway, 710 Northfield Builders Exchange Bldg. (55402) GUckman, Howard and Isenberg, 601 Prudential Reese & Guckenberg, 112 W. 5th St. Bldg. (55416) Graves, Richard W., 609 Produce Bank Bldg. (55403) Owatonna Greguson, Alfred, 1662 Northwestern Bank Bldg. Cooper, Bertram, 202½ N. Cedar St. (55060) (55402) Grossman, Morris P., 11th Fl., Title Insurance Bldg. Pipestone (55401) Hallin, Lufi & Revord, 365 Pillsbury Bldg. (55402) Costello, Tuckner, McCarthy & Co., Calumet Hotel Hansen, George M. Company, 5501 Excelsior Blvd. Bldg. (55416) Harris, Melvin R., 1140 Rand Tower (55402) Richfield Haskins & Sells, Northwestern Bank Bldg. (55402) Casey, Aldrich R., 7644½ Lyndale Ave. S. (55423) Hendrickson, Oris Allen, 815 Foshay Tower (55402) Heurung, Robert H., 3829 W. Broadway (55422) Rochester Hill, Waldemar A., 4150 Central Ave. N.E. (21) Hoffmann & Swintek, 6402 Bass Lake Rd. (28) Broeker & Hendrickson, 100 First Avenue Bldg. Holm & Company, 3410 University Ave. S.E. (55414) Glatzmaier, Smith & Company, 211 Northwestern Horning, James F., 3811 W. Broadway (55422) Bank Bldg. (55901) Horwath & Horwath, 512 Nicollet Bldg. (55402) Manahan, Jerome M., 215 First National Bank Bldg. Hyre, Flesher & Company, 100 W. Franklin Ave. (55404) St. Cloud Kapetanis & Mangin, 2529 Nicollet Ave. (55404) Cote & Poganski, 808½ St. Germain St. (56301) Knutson, John A. & Co., 404 Foshay Tower (55402) Sexton, Hartmann, McMahon & Co., 1400 St. Germain Kofski & Schnobrich, 1515 First National Bank Bldg. St. (56301) Langbein, Paul F., 11040 Queen Ave. S. (55431) Slaney, Reginald H., 809½ St. Germain St. (56301) Larson, Allen, Weishair & Co., 200 Park National Bank Bldg. (55416) Lehrman, Lehrman & Flom, 211 Produce Bank St. Paul Bldg. (55403) Anderson & Seiberlich, 403 Degree of Honor Bldg. Lonegren, Brackett & Helleloid, 83 S. 7th St. (2) (55101) Lubov, Joseph, 425 Plymouth Bldg. (3) Broeker & Hendrickson, W-1681 First National Bank Lundblad, Gordon N., 2018 W. 66th St. (55423) Bldg. (55101) Lybrand, Ross Bros. & Montgomery, 2000 Rand Brust, R. W., 1870 N. Albert (55113) Tower (55402) Calmenson, Abramson and Co., 450 Endicott Bldg. (1) Martin, Jaffe & Ryan, 403 Plymouth Bldg. (55402) Carlson & Swoverland, 1821 University Ave. (4) Mersky, Grossman & Co., 11th Fl., Title Insurance Costello, Tuckner, McCarthy & Co., First National Bldg. (55401) Bank Bldg. (55101) Moen and Penttila, 1210 Glenwood Ave. D'Amalfi, Gino T., 903 Pioneer Bldg. (55101) Mohr & Barry, 1112 Cargill Bldg. (55402) Divine-Scherzer, 916 New York Bldg. (55101) Nicholson, Edward C., 1087 Northwestern Bank Bldg. Engelhart, Robert G. & Co., 550 S. Snelling Ave. (55402) (55116) O’Keefe, John R., 2107 First National Bank Bldg. (2) Ernst & Ernst, 4th and Robert Sts. (55101) Olson, Nelson & Company, 2524 Hennepin Ave. Field, Kuusisto and Froehlich, 270 Lowry Medical (55405) Arts Bldg. Firm List of Members 57

MINNESOTA (Continued)

St. Paul (Continued) Stillwater Geller, Blumstein & Braufman, 609 New York Bldg. Kreimer & Eichten, 126 S. 2nd St. (55101) Hawke, Elmstrom & Co., New York Bldg. (55101) Thief River Falls Jacobson, Jentzsch, Severson & Jones, 663 N. Snelling Holcomb, Boyd D., 124 N. LaBree Ave. Ave. (55104) Johnson, West & Company, 405 New York Bldg. Virginia (55101) Larson, Raphael E., 2146 Marshall Ave. Nordling & Teller, 108 5th Ave. S. Lethert, Henry M., 2139 Stanford Ave. (55105) Loberg, Robert J., 407 New York Bldg. (55101) Waconia Mattila, John H., 424 Endicott-on-Fourth Bldg. (55101) Matthias, Alan W., First National Bank Bldg. Olsen, Thielen and Co., 1311 Pioneer Bldg. (1) Pearson and Sands, 2387 University Ave. (55114) Wayzata Peat, Marwick, Mitchell & Co., W-1558 First Na­ tional Bank Bldg. (55101) Kratt, Robert A., Navarre Sta. (55392) Sevenich & Company, 2388 University Ave. (55114) Somekawa, Carl K., 1400 E. Wayzata Blvd. (55391) Severson & Jones, 663 N. Snelling Ave. (4) Siegel and Agranoff, 709 New York Bldg. (1) White Bear Lake Taylor, McCaskill & Co., 1212 Pioneer Bldg. (55101) Cartwright, Myron R., 529 Lake Ave., Birchwood Touche, Ross, Bailey & Smart, 315 Degree of Honor (55110) Bldg. (55101) Wiener, Vierling & Karasov, 212 Minnesota Bldg. (1) Willmar Wight, Fred C., W-1191 First National Bank Bldg. (55101) Latham & Norby, Foundation Bldg. (56201) Wilkerson, Guthmann and Johnson, W-1181 First Na­ Winona tional Bank Bldg. (55101) Wolkoff, Effress & Company, 428 Minnesota Bldg. (1) Henry, Evan James, 312 Exchange Bldg. Worthington Shakopee Costello, Tuckner, McCarthy & Co., 900 3rd Ave. Jaspers, Jerome, 206 Scott (55379) Windschill, E. J., 909 4th Ave.

MISSISSIPPI

Amory Eupora Lilly, Nail & Greer, First Ave. Watkins & Ward, Main St. Bay Springs Forest Kahlmus & Hodge, Abney Bldg. Gipson and Price, 287 E. First St. (39074) Belzoni Greenville Bridges, James T., 45 Church St. (39038) Carroll, W. H., P.O. Box 5379 Foresman, Mrs. Frank, 241 Main St. (38702) Biloxi Haxton, Tarver, Kirby & Bradley, P.O. Box 216 Moore and Powell, 231 Main St. (38702) Piltz, Simms & Co., P.O. Box 231 Moody and Clarke, May Bldg. Rasor, Charles Edgar, 200 Lameuse St. Robertson, L. D., P.O. Box 5546 Wyatt, William F., 5 Peoples Bank Bldg. (39533) Greenwood Booneville Neely, Fred T. & Co., 221 W. Market Orsborn & Sutphen, 208 George St. (38931) Jones, Kermit V., Jr., P.O. Box 112 Taylor, Powell, Wilson and Hartford, Box 865 Walker, Middleton, Wingate & Tucker, 113 W. Brandon Market St. Howard, Wayne D., 620 S. College St. Grenada Brookhaven Criss & Criss, 35 1st St. Rudman, Jerry T., Professional Bldg. Gulfport Byhalia Burnaman & Powell, 1410 24th Ave. Curbo, Lawrence W. A. L. Evans & Company, 309 Hancock Bank Bldg. (39502) Canton Logan, Charles P., 309 Hatten Bldg. McDonald, C. A., 2211 15th St. Butchart, J. A. & Associates, 118 E. Peace St. (39046) Ross, Alford & Metcalfe, P.O. Box 394 Hattiesburg Clarksdale Emerson & Emerson, 606 W. Pine St. (39402) Corley, Harding, 311 Bobo Insurance Bldg. Maxey, W. J., 200 Southern Bldg., Hardy St. (39401) Slay, Herbert, Sr., 2300 Hardy St. Ellis & Hirsberg, McWilliams Bldg. Smith, Burke & Sumner, P.O. Box 1446 Maddox, Milton H., 148 Delta Yelverton, Darrell, 204 Geiger Bldg. Cleveland Hollandale Boswell, William S., Box 989 Moody and Clarke, P.O. Box 206 Columbia Houston Yelverton, I. N., P.O. Box 225 Craig & Scott, P.O. Box 289 Columbus Jackson Kerby, Mike, Jr., 412½ Main St. Lott, T. E. and Company, 400 McGahey Bldg. (39702) Barnett and Ragan, 360 E. Fortification Boleware, Watkins & Dickson, P.O. Box 981 (39205) Thomas & Thomas, 208 Andrews Bldg. Boling, L. D., 2103 Napolean Ave. (39208) Cocke, J. W., 1339 Deposit Guaranty Bank Bldg. Corinth (39201) Minor & Moore, 405½ Fillmore St. Ernst & Ernst, 500 Milner Bldg. (39205) Tate & Tackett, 618 Bunch St. Flowers, F. Vickie, 1757 Terry Rd. 58 American Institute of Certified Public Accountants

MISSISSIPPI (Continued)

Jackson (Continued) Moss Point Gonzales & Gonzales, P.O. Box 111 (39205) Wood, M. C., 617 Park St. Hagaman, Frank H. and Associates, P.O. Box 2455 (39205) Natchez Howell, Wilmer Hudson, Barnett Bldg. (1) Handjis, Turpin & McGraw, City Bank Bldg. Howie & Gallagher, 301 Barnett Bldg. Jones, John M., 404 Main St. James, Harold, 702 Milner Bldg. Simmons, Silas M. & Company, 316-318 Franklin St. Jorgensen, Paul N., P.O. Box 2111 Miazza, DeMiller & Word, Bankers Trust Plaza Bldg. (39205) New Albany Mize & Mize, 651 North St. Chism & Jones, 304 Main St. Morgan, John W., 682 First National Bank Bldg. Tate, Gene P., P.O. Box 34 (39201) Palmer, J. N. & Assoc., 236 E. Capitol St. Ocean Springs Parker, Robert R., 3030 N. State St. (39216) Peat, Marwick, Mitchell & Co., 1300 First Na­ Baker, Robert E., 801 Washington Ave. tional Bank Bldg. (39205) Doug Pitts & Company, 619 Plaza Bldg. (5) Pascagoula Rhymes and Nooe, P.O. Box 4924 Cox, John W., P.O. Box 565 Rosen, Derald S., 900 Milner Bldg. McGee, Cecil C., 1031 S. Market St. Ross, Alford & Metcalfe, P.O. Box 9754 Wolfe, Jesse J., P.O. Box 698 Salvo, Denny & Company, 265 Morgan Bldg. (39216) Stephens, R. K., 2715 N. State St. (6) Philadelphia Sloan, Troy G., 1020 Deposit Guaranty Bldg. Sparrow, Milton F., 4516 Office Park Dr. (6) Gipson, John Ray, 422 Center Ave. (39350) Tann, Thomas N., 702 Milner Bldg. Taylor, Powell, Wilson & Hartford, 429 Tombigbee Picayune St. (5) Kelley, Milford R., 303 N. Main St. Williams, Nader & Matthews, 226 N. President (1) Puyper, M. B., 105 7th St. Wise & Roper, 236 E. Capitol St. Pontotoc Kosciusko Page, Charles L., Main St. Rea, Shaw, Giffin and Stuart, Morgan & Lindsey Bldg. Rolling Fork Holloway, W. B., P.O. Box 176 Laurel Block, F. J. & Company, 208 First National Bank Taylorsville Bldg. (39441) Boutwell, C. Everette, Masonic Bldg. Boutwell, C. Everette, Embrey Bldg. Holt, Herbert I., Wallace Bldg. (39441) Home, William F., 1515 Jefferson St. Tupelo O’Neil, Jimmie M., 515 5th Ave. Breland and Franks, 622½ W. Main Smith, N. C., Jr., Hwy. 15 North Land, Jeff P., 519 S. Gloster Lilly, Nail and Greer, 546 W. Main St. Sheffield, William A., 522 W. Main St. Leland Winkler, M. M. & Associates, 210 Jefferson (38802) Moody and Clarke, 101 E. 3rd Vicksburg Lucedale Boolos, Leo, Jr., 709-712 First National Bank Bldg. (39180) Bradley, Horace A., 208 South Manilla St. Buckner, E. A., Jr., 1205 Monroe St. Halpin, John F., Merchants Bank Bldg. (39180) McComb May & May, P.O. Box 608 Emerson & Emerson, 211½ Main St. Raworth, William M., 303 Merchants National Bank Faust, N. M., 223 Third St. (39648) Bldg. (39180)

Meridian West Point Crampton, Edward H., 329 Lamar Bldg. Dukeminier, George G., Douglas Bldg. (39773) Crook & Emerson, Greater Mississippi Life Bldg. Watkins and Ward, 213 Commerce St. (39773) (39302) Garrett, Robert L., 4833 Poplar Springs Dr. (39303) Kahlmus & Hodge, Citizens National Bldg. Woodville Lamar, E. Howard, Broadmoor Mart Handjis, Turpin & McGraw, Town Hall, Main St. McDonald, Reginald F., 1010 19 Ave. (39669) Rea, Shaw, Giffin and Stuart, Pigford Bldg. Donovan, Ready & Company, 1203 Greater Missis­ sippi Life Bldg. (39302) Yazoo City Swain, James O’Neill, Southern Bldg. Williamson, R. C., Williams Bldg.

MISSOURI

Bethany Cape Girardeau Ray, Owen Buford, North 69 Hwy. Hoche and Barklage, 101 N. Kingshighway (63701) Rothaus, Bartels, Earley & Co., 2103 Themis St. (63701) Boonville Schott, Wm. R. & Company, 1111 N. Kingshighway Darby, Paul Holland, 22946 Main St. (65233) (63701) Malone, Charles P., 512 Spring St. (65233) Carthage Brentwood Campbell, Paul C. & Co., 221 W. 4th St. Brusselback Harry J. & Co., 8988 Manchester Rd. Myers, Scarbrough and Baker, 207 W. 3rd (63144) Gordon, Maurice, 302 Brentwood Bank Bldg. (63144) Caruthersville Huggins, Don W., 2800 S. Brentwood Blvd. (63144) Bracey, I. Dale, 407 Walker Ave. (63830) Canton Charleston Bohon, Ellis G., 514 Washington St. (63435) Hearnes & Hendrix, Ragsdale Bldg. Firin List of Members 59

MISSOURI (Continued)

Chesterfield Armstrong & Armstrong, Board of Trade Bldg. (5) Baird, Kurtz & Dobson, 1100 City National Bank Brown, William R., Rte. 2, Box -376A (63017) Bldg. (64106) Block, Joseph A., 1307 Commerce Trust Bldg. (64106) Chillicothe Bredine, Tilford M., 922 Walnut (64106) Harden, Cummins & Moss, Citizens National Bank Britten, E. J., 818 Twelfth & Walnut Bldg. (64106) Bldg. (64601) Butler, James G., 916 Walnut Street Bldg. (64106) Carlson, Adolph H., 5543 Woodland Ave. (64108) Carroll, Robert L., 7546 Troost Ave. (64131) Clayton Craven, Dale P., 903 McGee (6) Barken, Schmitt & Co., 7730 Carondelet Ave. (63105) Crockett, J. D. M. & Company, 2837 Main St. (64108) Boka, J. Harry, 950 Francis Pl. (63117) Cuneo, Fried, Lawson and Shay, 320 E. 10th St. Brandvein, John H., 101 S. Meramec (63105) (64106) Breschell, Alexander M., 8000 Bonhomme (63105) Cusack, Paul P. & Co., 17 W. 11th St. (64105) Brown, David E., 29 N. Meramec Ave. (63105) DesMarteau, Clifford J., 7923 State Line (64114) Cekovsky, A. B., 34 N. Brentwood Blvd. (63105) Eisenman, Ben G., 708 Title Bldg. Cohen, Kamil and Co., 7730 Carondelet (63105) Ernst & Ernst, 600 Lillis Bldg. (64106) Coombes, Burleigh L., Jr., 7933 Clayton Rd. (63117) Fairhurst, Warrington & Company, 406 W. 34th St. Eder, Weltman & Company, 7912 Bonhomme Ave. (64111) (63105) Flora, I. B., 1006 Grand Ave. (64106) Engmann, Robert F., 7730 Carondelet Ave. (63105) Fox, Elmer & Company, 301 Home Savings Bldg. Fox, Elmer & Company, 230 S. Bemiston Ave. (63105) (64106) Germanese and Sitton, 111 S. Meramec Ave. (63105) Fraser, Edward, 1028 Scarritt Bldg. (64106) Giddan, Milford G., 225 S. Meramec Ave. (63105) Gautreaux, Wallace K., 911 Main St. (64105) Harvey & Wagener, 7810 Forsyth (63105) Griffin, M. L., 1221 Baltimore Ave. (64105) Koslow, Dan B., 225 S. Meramec Ave. (63105) Gronniger, William C., 510 E. 41st Terr. N. (16) Librach, Bernard, 7730 Carondelet Ave. (63105) Haith, Weinstein & Levine, 18 E. 11th St. (64106) Moll, Blum, Rones & Co., 101 S. Meramec (63105) Hartley, Hugh P., 1054 Board of Trade Bldg. (64105) Moss, Eugene J., 34 N. Brentwood Blvd. (63105) Haskins & Sells, Traders National Bank Bldg. (64106) Newman, Robert, 8230 Forsyth (63105) Hodson, Raymer D., 1308 Commerce Trust Bldg. Paradoski, Vogt & Company, 222 S. Meramec (63105) (64106) Plunkert, John T., 111 S. Meramec Bldg. (63105) Horwath & Horwath, 744 Lathrop Bldg. (64106) Rosenbaum, Max, 34 N. Brentwood Blvd. (63105) Hull, Anderson & Kuehn, 623 Argyle Bldg. (64106) Rothweiler, William Judge, 111 S. Bemiston (63105) Jackson, George P., 1404 Commerce Bldg. (64106) Rubin, Brown and Gornstein, 230 S. Bemiston Ave, Johnson and Fleet, 338 Board of Trade Bldg. (64105) (63105) Jones, Dale W., 20 W. 9th St. (64105) Scheiner, Rosen & Travis, 230 S. Bemiston Ave. Kurtz, John L., 626 Law Bldg. (64106) (63105) Levine, Joseph, 104 E. 5th (64106) Schneider, Oliver W., 111 S. Meramec Ave. (63105) Lipoff, Sharlip, Pesmen & Co., 234 Lathrop Bldg. Sertl, Wm. J., 8022 Forsyth Blvd. (63105) Magazine & Lerner, 2 W. 40th St. (11) Silberman, Harry M., 101 S. Meramec (63105) Mayer, White & Hoffman, 111 Truman Rd. (64106) Stone and Carlie, 7912 Bonhomme (63105) Mazon, Sam, 1627 Main St. (64108) Vogel, J. W., 200 N. Meramec Ave. (63105) McManus, James & Company, 1212 Commerce Bldg. (64106) Clinton McPhail and Dettenwanger, 501 Columbia Bank Bldg. Kreissler, Keith E., 108 N. Main St. (64735) (64106) Minteer, Robert P., 207 W. 31st St. (64108) Moriarty, Gabriel and Roehrig, 500 Temple Bldg. Columbia (64106) Ellis, Claude C., P.O. Box 204 (65202) Morris, T. La Rue, 404 W. 58th St. (13) Noll, Wm. A. & Co., 20 W. 9th St. Dexter Nussbaum, Louis, 307 W. 14th St. (64105) Boardman, Harold and Company, 1 E. Stoddard St. Overfelt, Charles R., 803 Traders Bank Bldg. Peat, Marwick, Mitchell & Co., 1325 Commerce Bldg. (64106) Florissant Price Waterhouse & Co., 922 Walnut St. (64106) Naylor, George T., 100 St. Francois St. (63032) Rashbaum, Meyer, 708 Title Bldg. (64106) Rend, L. Dean, 4118-A E. Vivion Rd. (64119) Grandview Richardson, Aubrey E., 608 Bryant Bldg. (64106) Garrison, Robert M., 12712 S. 71 Hwy. Rose, John B., 1415 Commerce Trust Bldg. (64106) Ross, Fuller & Costello, 2005 Bryant Bldg. (64106) Ross and Ross, 27th & Gillham Rd. (64108) Hannibal Rotman, Max J., Home ‘Savings Bldg. (64106) Holliday, Adair B., 3202 Pleasant St. (63401) Roven & Bold, 3236 Gillham Plaza (64109) Wade-Stables & Company, 318 Broadway Schaumburg, Donald B. & Co., 424 Nichols Rd. (64112) Harrisonville Schmidt & Company, 2837 Main St. (64108) Sernes, Chandler, Schupp & Connealy, 915 Walnut St. Coke, John B., 115-A S. Lexington (64106) Sheffield, Virgil R., 3527 Broadway (11) Higginsville Sinderson, Henning & Mueller, New Brotherhood Bldg. Stosberg, Davis & Musgrave, 1919 Main Slobosky, Philip, 328 Tenth & Main Bldg. (64105) Smith and Harder, 1004 Baltimore Ave. (64105) Independence Smith, J. Lee, 1207 Commerce Bldg. (64106) Stauffer, John G., 1240 Arno Rd. (13) Allen, Amos E., 217 W. Alton Ave. (64050) Steinke, Leroy A., 5305 Center Mall (64119) Bland, Christenson & Company, 501 W. Lexington Teel, Francis E., 1012 Baltimore (64050) Tenny, Theodore Carl, 922 Walnut St. (64106) Brown, Floyd R., Jr. & Company, 122 S. Main St. Tivin, Leo, 1627 Main St. (64108) (64051) Torbert, Robert W., 15 W. 10th St. (64105) Julian, V. A., Jr., 10929 Winner Rd. (64052) Touche, Ross, Bailey & Smart, 106 W. 14th St. (64105) Sanders, Maurice G., 304 W. Walnut (64050) Welsch, Henry W. & Co., 928 Grand Ave. (64106) Wright and Herfordt, 914 W. Truman Rd. Welter, E. H., 518 Professional Bldg. (64106) Williams, Robert Keck, 321 Lathrop Bldg. (64106) Jefferson City Wolkow, Levy & Crosby, 600 Lathrop Bldg. (64106) Wolf, Ernest, 403 Mulberry St. (65101) Wright, E. M., 1024 Locust (64106) Wright, Francis A. & Company, 500 Grand Avenue Bank Bldg. (64108) Joplin Young, Arthur & Company, 114 W. 11th St. (64105) Baird, Kurtz & Dobson, 212 First National Bldg. Cusack, Thos. Co., 210 Miner’s Bank Bldg. (64801) Myers, Scarbrough and Baker, 117 W. 4th Kennett Robertson and Muskrat, 521 Wall Ave. Kraft, Miles & Tatum, Lee Shelton Bldg. Smith, Joseph Lynn, 108 Shelton Bldg. Kansas City Andersen, Arthur & Co., 21 W. 10th St. (64105) Lebanon Armstrong, Alpheus C., 1516 Commerce Bldg. (6) Mumford, J. Arthur, First National Bank Bldg. 60 American Institute of Certified Public Accountants

MISSOURI (Continued)

Liberty Croghan, Robert E., 2335 Hampton Ave. (63139) Crume, Wm. A., 111 Church St. (63135) Van Note, Earle L., 606 Ridgeway (64068) Curry, Ralph F., 5875 Delmar (63112) DeSham, Donald A., 2335 Hampton (63139) Marshall Diggs & Anders, 815 Ambassador Bldg. (63101) Adams, John W., 253 Farmers Savings Bank Bldg. Doetsch, Oscar H., 1102 Bellerive Blvd. (11) (65340) Ehlers & Beckmeyer, 7 N. 7th St. (63101) Twilling, M. Arthur, 1277 S. Odell (65340) Epstein, Aftergut and Company, 2101 S. Brentwood Blvd. (63144) Erger, Robert B. & Company, 5211 S. Grand Ave. Maryville (63111) Harden, Cummins & Moss, 109 E. 4th Street Bldg. Ernst & Ernst, 1700 Boatmen’s Bank Bldg. (63102) (64468) Fienup and Muench, 714 New Ballas Rd. N. (63141) Fox, Norman S., 721 Olive St. (63101) Fox & Placht, 611 Olive St. (63101) Memphis Franklin, Robert M., 8000 Bonhomme (63105) Simon, R. E., 213 S. Market St. (63555) Geiger, Roland, 818 Olive St. (63101) Giljum, Joseph P., 6737 Devonshire Ave. (9) Mexico Gill, Lawrence T., 6548 Clayton Rd. (17) Gillies, Dwyer and Huber, 812 N. 3rd St. (63102) Williams, Keepers, Oliver, Payne & Rackers, 106-A Grabel, Albert, 438 N. Skinker Blvd. (63130) S. Jefferson Graham, Herbert A., 9649 Montbrook Dr. (63123) Grosser & Company, 314 N. Broadway (63102) Moberly Halbe, Harrison H., 2710 Hampton Ave. (63139) Harden, Cummins & Moss, Jennings Bldg. (65270) Hardin and Mack, 9929 Manchester Rd. (63122) Hardy, Kenneth B., Jr., 1590 Page Industrial Blvd. (32) Neosho Haskins & Sells, 800 Boatmen’s Bank Bldg. (63102) Fillingham, Ira W., 213 E. Main (64850) Hausman, Leonard A., 4422 Morganford Rd. (63116) Holloway, G. H., P.O. Box 389 (64850) Heckmann, Schopp & Co., 3615 Olive St. (63138) Robertson and Muskrat, 811 Neosho Blvd. Helm, W. A. & Co., 611 Olive St. (63101) Hochschild, Bloom & Dardick, 7933 Clayton Rd. Normandy (63117) Trautman, Fred K., 7316a Florissant Rd. (63121) Hoesman, Frances I., 314 N. Broadway (63102) Horwath & Horwath, 4236 Lindell St. (63108) House, Harry M., 314 N. Broadway (63102) North Kansas City Ingham, White & Scherle, 6548 Clayton Rd. (17) Baker &. Thomas, 310½ Armour Rd. (16) Jackson and Kaufman, 706 Chestnut St. (63101) Jacquemin, Victor & Co., 3615 Olive (63108) Osage Beach Jay, Harry M. and Associates, 1015 Locust St. (63101) Kahn, Ridenhour & Co., 4236 Lindell Blvd. (8) Lister, Carlton L., Hwy. 54 Kappes, Charles J., 3843 W. Pine Blvd. Keller, Gus V. and Company, 511 Title Guaranty Poplar Bluff Bldg. (63101) Albers, David W., 209 Pine Blvd. Kerber, Eck & Braeckel, 1221 Locust St. (3) Cox, Spitzmiller, Sisk and Co., State Bank Bldg. Kessler & Chervitz, 722 Chestnut St. (1) (63901) Kleba, Philip W., 3606 Gravois Ave. (63116) Kraft, Miles and Tatum, 1800 N. Westwood Blvd. Kluge, Vernon E., 7444 General Sherman Lane (23) (63901) Kraft, Felix G. and Company, 2319 Hampton Ave. Norden, Fred W., 111-B S. Main St. (63139) Kriegshauser, Walter G. & Company, 3230 Olive St. Raytown (63103) Larson, Alfon W., 25 S. Bemiston (63105) Chandler, Kenneth W., 9010 E. 50 Hwy. (64133) Lees, Lawrence S., 1178 North & South Rd. (30) Leidesdorf, S. D. & Co., 1100 Continental Bldg. Rolla (63108) Lennertson & Company, 214 S. Bemiston (63105) Alfermann and Haynes, Scott Bldg. (65401) Levy, Henry S., 722 Chestnut St. (63101) Levy & Roodman, 722 Chestnut St. (63101) St. Charles Lind, Edward L., 5731 Arthur Ave. (63139) Linek, Francis M., 6017 Hampton Ave. (9) Sommer, Leroy F., 204 Keith Dr. (63301) Lipsitz, Jack M., 915 Olive St. (63101) Litzau & Murphy, Merchants Exchange Bldg. (10) St. Joseph Lobrano, Robert M., 4378 Lindell Blvd. (63108) Lopata & Lopata, 318 N. 8th St. (63101) Gasper and Taylor, 310 Corby Bldg. (64501) Lordan and Handkins, 6614 Curtis Ave. (63121) Juda, Eugene S., American National Bank Bldg. Luft, Clarence Henri, 1707 Arcade Bldg. (63101) (64501) Lunnemann, Slais & Co., 4607 Hampton Ave. (63109) Ketter, Melvin P., 2001 Jules St. Lybrand, Ross Bros. & Montgomery, 1111 Ambas­ Larson, Morriss & Co., 1020 Faraon St. (64501) sador Bldg. (63101) Sanders and Sanders, 608 Corby Bldg. (64501) Main, Lafrentz & Co., 411 N. Seventh St. (63101) Smith & Smith, 309 American National Bank Bldg. Mains, J. D., 13 N. Meramec Ave. (63105) (64501) Malevan, Jerome J., 111, S. Meramec, Clayton (5) Speer, Clarence A., 1212 Faraon St. (64501) Mare and Company, 506 Olive St. (63101) Massie, Fudemberg & Goldberg, 1015 Locust St St. Louis (63101) Adams, C. B. & Co., 411 N. 7th St. (63101) McKeon, Francis J., Jr., Ambassador Bldg. (63101) Ahrens, Anthony H., 411 N. 7th St. (63101) Mercurio, J. K. L., 7217 Chamberlain (63030) Allen, John Edw. F., 3541 Giles Ave. (63116) Miller, Harry, 706 Chestnut St. (63101) Andersen, Arthur & Co., 1700 Railway Exchange Moegle, Vernon L., 3102 S. Grand (63118) Bldg. (63101) Morton, Morris, 721 Olive St. (63101) Asbury, Robert H., 7933 Clayton Rd. (63117) Mueller, Lewis A., 6006 Ranchwood (63123) A$elage, Meek & Co., 9010 St. Charles Rd. (63114) Muller, John Edward, 11149 Prentice (63136) Auslander, Melroy S., 8230 Forsyth Blvd. (63105) Murphy, James G., 7500 Natural Bridge St. (61321) Bell, Abraham Elliott, 7827 Olive Blvd. (63130) Napier, Milton F., 408 Olive St. (63102) Benner, English, Maher & Company, 812 Olive St. Nelson, Kleberger & Company, 318 N. 8th St. (63161) (63101) Benson, C. K. & Co., 711 St. Charles St. (63101) Nissing, Burton J., 8505 Grantshire Lane (63123) Bick, Rhea & Schulte, 727 Lemay Ferry Rd. (63125) O’Hara, J. D. and Company, 314 N. Broadway Bohl & Deeken, 915 Olive St. (63101) (63102) Bohlmann, Harold C. W., 300 Hampton Bank Bldg. Ottenad, W. L., 4221 Lindell Blvd. (63108) (63109) Paradoski, Vogt & Company, 222 S. Meramec Ave. Boka and Eiswirth, 408 Pine St. (63102) (63105) Boyd, Franz & Co., 1221 Locust St. (63103) Peat, Marwick, Mitchell & Co., 901 Washington Burlingame & Company, 411 North 7th St. (63151) Ave. (63101) Clark, Ernest A., 5616 Pershing Ave. (12) Price Waterhouse & Co., 14 S. Fourth St. (63102) Cohen, Sidney S. & Co., 911 Locust St. (63101) Raskin, Melman & Raskin, 1015 Locust St. (63101) Conner, Ash & Company, 1221 Locust St. (63103) Rick & Shannahan, 201 S. Central (63105) Cook, A. Donald, 50 S. Central Ave. (63105) Rodway, George W. & Company, 16 S. Central Ave. Cook, Eugene E., 9854 Lawnview Dr. (36) (63105) Firm List of Members 61

MISSOURI (Continued)

St. Louis (Continued) Stage, Simmons and Co., 1716 W. 9th (65301) Rogers, Jean W., 319 N. 4th St. (63102) Wagner, Shirley W., 107½ W. 3rd (65302) Rosenfeld, David C., 8515 Delmar Blvd. (63124) Rothman, Charles, 8129 Delmar Blvd. (63130) Sikeston Saxer, August J., 411 N. 7th St. (63101) Berry, Patmor & Day, 805 N. Main St. (63801) Scallet & Company, 4607 Hampton Ave. (63109) Bucher and McCann, 219 E. Malone Ave. Schaus, Harold Wm., 10315 Clayton Rd. (63131) Scheiner, Rosen & Travis, 230 S. Bemiston Ave. (63105) Springfield Scheller, Harold H., 2725 Clifton Ave. (63139) Baird, Kurtz & Dobson, 606 McDaniel Bldg. Schneider, Jerome D., 8129 Delmar Blvd. (63130) Branstetter & Westermann, Landers Bldg. (65806) Schuessler, L. Ray, 715 Olive (63101) Cohen, Herbert R., 1968 S. Glenstone (65804) Shea, Donald C., 5614 Holly Hills (63109) Malone and McNabb, Woodruff Bldg. (65806) Shechter, I. M., 705 Olive St. (63101) Roper and Richardson, 605 Woodruff Bldg. (65806) Shelton and Von Cloedt, 721 Olive St. (63101) Taylor, Roger H., 618 Woodruff Bldg. (65806) Simon, Ralph W., 2311 Hampton Ave. (63139) Wilson Ellison, 815 Woodruff Bldg. (65806) Smythe, John J., 818 Olive St. (63101) Stein, A. Ernest Co., 721 Olive St. (63101) Sterbenz, B. L. & Co., 722 Chestnut St. (63101) Trenton Stone, Jeff K. & Company, 721 Olive St. (63101) Pyatt, Julian D., 407 E. 9th St. Struckmeyer-Zimmerman & Co., 9705 Hwy. 66 (63126) Thompson, James C. & Co., Security Bldg. (2) Tiger, Fireside & Company, 705 Olive St. (63101) Union Touche, Ross, Bailey & Smarts 611 Olive St. (63101) Young, Lee, 213 E. Main St. Vierheller, Charles E., 916 Buder Bldg. (63101) Wagner, Bernard D., Sr., 3411 Hampton Ave. (39) Weber, Fred H„ 4401 Hampton Ave. (63109) University City Weindel, Joseph W., 4401 Hampton Ave. (63109) Priebat, Ludwig M., 7046 Washington Ave. (63130) Whitton, Tracy B. & Company, 915 Olive St. (63101) Williams, Charles A., 611 Olive St. (63101) Williams, D. P. & Co., 506 Olive St. (63101) Warrensburg Windhorst, William F., 721 Olive St. (63101) Wolff, Eugene L., 8220 Delmar (63124) Stage, Simmons and Co., 107 E. Culton (64093) Wolken, J. Bern, 7 N. 7th St. (63101) Woodward, C. L., Jr., 2406 Sims (63114) Washington Young, Arthur & Company, Executive Office Bldg. (63101) Hochschild, Bloom & Dardick, 416 E. 5th St. (63090) Zielinski & Wolff, 407 N. 8th St. (1) Waynesville St. Louis County Salveter, D. L., Wilson-Long Bldg. (65583) Puster, Alvin A., 13419 Big Bend Rd. (22) Sedalia Webb City Finley, Robert M., 112½ W. 4th St. Myers, Scarbrough and Baker, Professional Plaza Bldg. Morgan, Arthur J, 2018 W. Main St. (00870)

MONTANA

Big Sandy Dillon Ophus, Alfred S. Rowland, Thomas & Co., 25 E. Glendale Billings Glasgow Bullis, Milton L., 202 Hedden Bldg. McMillan, L. Archie, First National Bank Bldg. Colberg and Boorman, 404 Petroleum Bldg. Cosner & Wismeyer, 624 Security Bank Bldg. Glendive Duffner, Gardner & Schillinger, 703 Midland Bank Bldg. (59101) Cross & Rigg, Valentine & Kendrick Gerharz and Company, 809 Midland Bank Bldg. Ficek, Ulric P., First National Bank Bldg. (59101) Gohsman, Donald C., 205 KOOK Radio Bldg. Great Falls Good, William K., 211 Fratt Bldg. (59101) Artz & Clark, 103 Professional Bldg. Hill, Frank & Crow, 1347 Grand Ave. (59102) Baucus, William G., 505 Strain Bldg. (59401) Janke and Smith, 3320 2nd Ave. N. (59101) Dawson, Clarke M., 506 Strain Bldg. (59401) Mangis, Herbert J., 303 Electric Bldg. (59101) Finlay, Renman & Misfeldt, 802 First National Bank Peat, Marwick, Mitchell & Co., 412 Medical Arts Bldg. (59401) Bldg. Johnson, Harold A., Barber-Lydiard Bldg. (59401) Roush, Manis G., 217 Fratt Bldg. (59101) Junkermier, Moran & Campanella, 222 Ford Bldg. Rowland, Thomas and Company, 515 N. 32nd St. (59401) (59101) Lanouette & Hamilton, 609 First National Bank Bldg. (59401) Bozeman Lindstrom, Oscar F., 2327 10th Ave. S. Clark, Stiff and Kirchhoff, 22 S. Willson Ave. Wilson, Douglas & Company, 316 First Ave. N. Kelly and Scott, Security Bank Bldg. Larson & Ryden, 110 E. Main St. (59715) Hamilton Pearson, Richard C., 110 E. Main (59715) Peterson, J. Roland, 178 S. 3rd St. (59840) Butte McCauley, Keith, 101 W. Granite St. Havre Newland and Blinn, 210 Medical Arts Bldg. (59701) Hanson, Don, P.O. Box 254 (59501) Prigge, Robert L., 43 E. Broadway (59701) Rowland, Thomas & Company, 205 O’Rourke Estate Bldg. Helena Anderson & Zur Muehlen, Montana Club Bldg. Columbia Falls Carlson, Oscar M., 326 Wheat Bldg. (59601) Coleman, Iola D., 14½ S. Last Chance Gulch Elliott, Roger H., 805 Nucleus Ave. Funk and Rivers, Box 804 Galusha, Higgins and Galusha, 555 Fuller Ave. Cut Bank Walden, C. Howard, 419 First National Bank Bldg. Gunlikson, Richard D., Olsen-Jones Bldg. (59427) (59601) 62 American Institute of Certified Public Accountants

MONTANA (Continued)

Kalispell Rowland, Thomas and Company, 908 Main St. Jordahl, Henry O., Buffalo Block (59901) Stallard & Dent, Box 569 Wilson, Douglas & Company, Box 157 Missoula Lewistown DeGuire and DeGuire, 507 Savings Center Bldg. Sugar, Ulmer & McGrew, 208 Higgins Bldg. Schell and Stephens, 218 W. Main Swanson, Dobbins & McCarty, 220-24 Dixon Bldg. Wilson, Douglas & Company, Bank Electric Bldg. Wilson, Douglas & Company, 501 Western Bank Bldg.

Miles City Whitefish Cole, Steve A., 707 Main St. (59301) Sullivan, Robert M., 427 2nd St. (59937)

NEBRASKA

Alliance Mitchell Crum, Miller & Melick, 310½ Box Butte Ave. Lockwood, Fred A., 1256 Center Ave. Curtiss, Howard J., 124 W. 4th (69301) Morrill Beatrice Schaaf, Victor, Box 581 Shalla, Don H., 212 Steinmeyer Bldg. Nebraska City Jenkins and Eilers, 108 N. 11th (68410) Chadron Spencer, C. Keith, 807 E. 3rd (69337) Norfolk Schoening, M. J., Box 762 (68701) Sobotka, Gerald & Co., 0101 N. Fourth St. Columbus Duren, David L., 201 Schweser Bldg. (68601) Sharpe, Wlburi E., 33rd Ave. at 17th St. (68601) North Platte Hansen & Fuenning, 110 E. 3rd St.

Fremont Omaha Shaw, Ronald D., 306 E. 6th Abramson-Bercovici, 311 Baird Bldg. Spoonhour & Nordgren, 637 N. Park Ave. (2) Andersen, Arthur & Co., 216 Aquila Ct. (68102) Witthoff, Walter & Co., 202 First National Bank Begley, Herbert and Graham, 4844 Hamilton St. Bldg. (68132) Boyle and Hess, 605 Farnam Bldg. Geneva Campbell, Virgil M., 4535 Leavenworth St. (68106) Ridpath, M. H., 892½ “G” St. (68361) Cimpl, Mitchusson & Sweet, 530 City National Bank Bldg. (68102) Davis, Robert J., 1110 City National Bank Bldg. (2) Gering Dickey, Walter L., 110 N. 40th St. (68131) Lockwood, Fred A., 1321 10th St. Dierks, Clarence R., 4819 Dodge St. (68132) Fox, Elmer & Company, 618 Service Life Bldg. (68102) Frankel, Dean E., 810 Farm Credit Bldg. (68102) Gordon Frazer, Robert C., 811 Livestock Exchange Bldg. O’Neill, Donald E., 113 E. 2nd St. (69343) (68107) Frost & Frost, 905 W.O.W. Bldg. (68102) Goracke & Company, 6415 Ames Ave. (68104) Grand Island Gould & Ohlinger, 4823 Dodge St. (32) Alms, Alvin P., 706 W. Oklahoma Grummert, W. H. O., 5549 Mason (6) Contryman, Orin & Associates, P.O. Box 652 Haskins & Sells, 912 First National Bank Bldg. (2) Lockwood, R. B., 217½ N. Pine St. (68801) Hiddleston, Charles S., 825 Insurance Bldg. Hollander, James E. & Co., 525 Barker Bldg. (68102) Hastings Jelen, Claude L., 307 Patterson Bldg. (68102) Jonaitis, George J., 3118 S. 134th Ave. (44) Contryman, Orin & Associates, P.O. Box 691 Jurek and Waring, City National Bank Bldg. Nelson, Johnson and Co., 601 W. 2nd St. Kirshenbaum, Morris E., 2311 Douglas St. (2) Rullman, George & Co., 122 N. Hastings Ave. Longley, John V., 1222 W.O.W. Bldg. (68102) Lyons, Donald D., 2945 N. 56th St. (68104) Kearney Moeller, McPherren & Judd, 1137 Omaha National Bank Bldg. (68102) Johnson, Philip G. & Co., 13 E. 22nd Nelson, L. A., 307 Patterson Bldg. (68102) Nielsen & Erdman, 507 S. 72nd St. (68114) Kimball O’Donnell, Ficenec & Nipp, 630 Keeline Bldg. Peat, Marwick, Mitchell & Co., Kiewit Plaza Bldg. Andersen, Larry W., 117 E. Second (69145) (68131) Quick, Jay G., 511 Turner Blvd. (68105) Lincoln Rupe, Max E., 1012 City National Bank Bldg. (68102) Cole, Dana F. and Company, 425 Stuart Bldg. (68508) Sawall, G. E., 8401 W. Dodge Rd. Jeffrey, R. L. Company, 3601 Calvert St. (68506) Shapiro, M. M. & Co., 323 Barker Bldg. (2) Jewell, Marvin E., Stuart Bldg. (68508) Trachtenbarg and Rosenblum, 309 Kiewit Plaza Johnson, Philip G. Co., 1224 Sharp Bldg. (68508) Willats, Earl R., 6111½ Military Ave. (68104) Kleppinger, Wald and Henderson, 910 Anderson Winkler, Robert H., 4819 Dodge St. (68132) Bldg. (68508) Witthoff, Walter & Co., 707 W.O.W. Bldg. (68102) Lienemann, Delmar A., 505 Anderson Bldg. (68508) Miller & Moore, 808 Terminal Bldg. (68508) Scottsbluff Peat, Marwick, Mitchell & Co., 610 Sharp Bldg. (68508) Fenimore, Goerke & Schafer, 2015 Broadway (69361) Snyder & Ryan, 823 Sharp Bldg. (68508) Gustafson, Ernest W., 13 W. 16th St. Van Boskirk, Fry, Trumble and Associates, 216 N. Lenhart & Plaster, 24 W. 17th St. (69361) 11th St. (68508) Martin, Hill and Hilderman, 209 E. 15th McCook York Lindell & Lindell, 214 W. 6th St. (68467) Knedlik, Norton K., West 5th and "E” Sts. Romans and Wiemer, 205 E. 8th St. (68467) Firm List of Members 63

NEVADA Carson City Salgo, Joseph I., 704 S. 6th St. Templeton, Hugh, 120 S. 3rd St. Lauck, Joseph E., 717 N. Curry St. Watkins, Walter W., P.O. Box 2942 Zeman, Tuller, Boyer & Goldberg, 230 Las Vegas Elko Blvd. S. (89101) Henderson, Hayden, Jr., 303 Henderson Bank Bldg. Huber, Pickett & Hansen, Taber Bldg. Reno McMullen, Samuel C., 575 Court St. Brown, Carlos B., 421 Court St. (89505) Read and Powell, 946 Idaho St. (89801) Cartlidge, Albert E., 248 S. Sierra St. Chanslor, Barbieri & DeWhitt, 1 E. First St. Ely Frank & Margerum, 35 Stewart St. Shaver, Delmore and Hase, 448 High St. Freemonth, Hancock, Geyer and Audrain, 99 W. Ar­ royo St. (89502) Harrigan, Gary G., 300 E. First St. Las Vegas Heppner & McCombs, 180 W. First St. (89501) Apt, Nathan N., 109 S. 3rd St. (89101) Kafoury, Armstrong and Bernard, 100 California Ave. Ashworth, Arnold & Co., 913 E. Charleston Blvd. (89502) Bradshaw, Snow & Mathis, 229 Las Vegas Blvd. S. Newbold, Murland E., 320 Broadway Blvd. (89502) (89101) Pangborn & Douglass, 24 S. Virginia St. Bunker, Jones & Co., 805 S. 4th St. Paulus & Gidney, 1 E. First St. (89501) Conway, Moe & Hibbs, 319 S. 3rd St. (89101) Redman, Edward T., 810 Montello St. Engel & Engel, 1995 Paradise Rd. Salomon, Joseph A., 320 Flint St. Fischer, Victor O., 114 N. 3rd St. Semenza, Kottinger & McMullen, 320 S. Virginia St. Haut, W. Irving, 820 S. 6th St. (89101) (89504) Hipwell, Dee E., 2923 Industrial Rd. Keltner & Milam, 333 S. 3rd St. Stateline Milstead, Tommy L., 704 S. 6th St. Newton, Duane D., P.O. Box 3228 (1) Newman & Goldfarb, 130 S. 4th St. (89101) Rollins, Rader S., 906 E. Carson Roop, Cliff, 120 S. 3rd St. Winnemucca Rudd and Rudd, 2020 E. Charleston Blvd. Pearce and Glenn, 33 W. 3rd

NEW HAMPSHIRE Chester Burnett & Morgan, 79 Water St. (03101) Nutting, Paul S. (03036) Clements, Leonard F., 87 Middle St. (03101) Cotton, Robert W., 50 McCauley St. (03104) Drayton, John G., 1015 Elm St. Concord Ekman, Bernard L., 79 Water St. Hartford, Nelson & Co., 15 Pleasant St. (03301) Ford, William G., 80 Stark St. (03101) Rich, John E. & Company, 9 Capitol St. (03302) Gilman, Louis S., 84 Clarke St. Wechsler, Nathan, 88 N. Main St. Hartford, Nelson & Company, 80 Stark St. (03101) Haskins & Sells, 87 Middle St. Dover Horlick, Walter I., 45 Market St. (03101) Howe, James F., 1725 Elm St. Anton, Alexander, 9 Glencrest Ave. Riccio, Leonard D., 875 Elm St. (03101) Rittenhouse, Charles F. & Company, 530 Chestnut Exeter St. (03101) Conway, John F., 1 Center St. (03833) Shanahan, James A. & Co., 922 Elm St. Smith, Maurice C., 319 Lincoln St. Keene Spector, Louis, 808-12 Amoskeag Bank Bldg. (03101) Fenn & Devoid, 9 Center St. Smith, Batchelder, Smith, Rugg & Darling, 40 Me­ Nashua chanic St. Henderson, Donald J., 10 E. Pearl St. Houde, Raymond L., 215-A Main St. (03060) Laconia Aldrich, Lewis A., 648 Main St. (03246) Portsmouth Beane, Dana S., Jr„ 49-51 Church St. (03246) Anton, Alexander, One Pleasant St. Clark, Gilbert R., 7 Bellhill Dr. (03246) Hodgdon, Philip W., 70 Court St. Clark, Raymond L., 635 Main (03246) Lebel, I. R., 54 Court St. Littleton Estle, Edwin F., 285 Main St. (03561) Rochester Maxfield and Riel, 32 Wakefield St. Manchester Bigelow, Nathaniel F., Jr. & Company, 116 Lowell Salem St. (03105) Lord, Melvin H., Brookdale Rd.

NEW JERSEY Allenhurst Atlantic City Bruno, Domenick A., 111 Main St. (07711) Barone, Carmen A., 1 S. South Carolina Ave. Fabietti, Victor A. & Co., 32 N. Morris Ave. (08401) Alpine Fiore, Keppel & Quigley, 1537 Atlantic Ave. (08401) Fleishman and Rimm, 1537 Atlantic Ave. (08401) Ward, Harry Clayton, Anderson Ave. Fogel, Edward B. & Co., 3910 Ventnor Ave. (08401) Gallagher, John T. & Company, 2732 Atlantic Ave. Asbury Park Jacobson, Howard I., Guarantee Trust Bldg. (08401) Abbott, Ben R. & Company, 601 Bangs Ave. Lewis and Lewis, 1421 Atlantic Ave. (08401) Dorfman, Norman, 715 Mattison Ave. (07713) Lichtenberger, William J., 10 N. California Ave. Grossman, Grossman, Todaro, Turken & Co., 730 Lissak, Joseph M., 508 Schwehm Bldg. (08401) Cookman Ave. (07712) Marshak and Kalter, Schwehm Bldg. (08401) Roman, Harry, 710 Mattison Ave. (07712) Silverman, O. Jay & Co., 4119 Atlantic Ave. (08401) Rudolf, Cinnamon and Calafato, 550 Cookman Ave. Singer, Gardner and Company, 1421 Atlantic Ave. Seidler, Lee J., 601 Bangs Ave. (08401) Warner, Ira D., 640 Mattison Ave. Weinberg, Franklyn S. and Company, 715 Mattison Ave. (07713) Avon-by-the-Sea Zauber, Bugni & La Banca, 1 Press Plaza Hulsart, Armour S. and Company, 504 Main St. 64 American Institute of Certified Public Accountants

NEW JERSEY (Continued)

Bayonne Closter Abramson & Abramson, 676-68 Broadway (07002) Machtiger, Green & Co., 550 Durie Ave. Alexander, Joseph A., 24 Newark Ct. (07002) Berlin, Arnold L., 779 Broadway (07002) Freizer, Stanley, 545 Broadway (07002) Collingswood Garfinkle, Edward, 598 Broadway (07002) Bowman, Edmund D. & Co., 601 Haddon Ave. (08108) Miller, Bernard, 561 Broadway (07002) Carpinelli, John J., Park View Mall, White Horse Pike (08108) Beach Haven Kahlowsky, I. & Co., 571 Haddon Ave. (08108) Ragone, Daniel J., Parkview Mall (08108) Block, Alan S., Long Beach Blvd. & Wyoming Ave. Smith, George F., 122 Haddon Ave. (08108) Belmar Crammer, Alfred & Sons, 1208 “F” St. Cranford Barberi, August W., 15 Tuxedo Pl. Horowitz, Goodwin, 30 Lenhome Dr. (07016) Bergenfield Rodstein, Nathan, 12 Chester Lang Pl. Reicher, Herbert S., 40 N. Washington Ave. (07621) Sandler, Gordon M., 23 Rutgers Rd. Russenberger, Ralph, 47 Harrington St. (07621) Werner, Alan G., 262 S. Washington Ave. Delanco Bernardsville Williams, R. E. & Co., 333 Willow St. Olsen, Albert N., Somerset Hills National Bank Bldg. (07924) Demarest Woods, Jerome F., 119 Hardenburgh Ave. Bloomfield Bussin & Dretel, 106 Broad St. Nicholson, Fred T., 165 Montgomery St. Denville Sale, Robert F., 19 Lexington Ave. (07003) Robinson, William J., 12 2nd Ave. (07834) Whittle & Leupold, 434 Franklin St. Dover Boonton Tetelbaum, M. & Co., 45 E. Blackwell St. Harmon, David P., 1003 Main St. Dumont Bridgeton Zarett, Ira H., 47 E. Madison Ave. Athey, William Thos., 57 Washington St. (08302) Huver, Harmon C., 74 Washington St. (08302) Shields, Leonard J., 24 Franklin St. East Brunswick Landis and Landis, 372 Hwy. 18 Burlington Schultz, William J., Jr., 3 Farmingdale Rd. (08816) Hulse, E. J., 116 W. Broad St. Klatzkin, Joseph P. and Company, 450 High St. East Orange Cohen, Harold, 76 Halstead St. Caldwell Fersko, Alfred B. and Company, 609 William St. (07117) Garland, Alvin M., Fairfield Office Ctr. Gardner, Lorren R. Company, 51 Lincoln St. (07017) German, Louis T., 380 Main St. (07018) Camden Glickman & Albright, 207 S. Harrison St. (07017) Albert, Morris E. & Co., 415 Cooper St. (08102) Hanley, Joseph, 5 N. Arlington Ave. (07017) Block, Bryen and Co., 838 Federal St. (08103) Hart, A. M. and Company, 99 Washington St. (07017) Colangelo, Dominic F., 814 Federal St. (08103) Raff and Kuzmiak, 100 Evergreen Pl. (07018) Hegar, John J., 710 Federal St. (08103) Rose and Berke, 207 S. Harrison St. (07017) Joseph, Domenick D., 806 Federal St. (08103) Shaich & Rubin, 61 Lincoln St. (07017) Liebman and Sandrow, 714 Market St. (08102) Sobel, Bernard, 586 Central Ave. Lovett, William E., 709 Market St. (08102) Spinner, Jerry, 100 Evergreen Pl. (07018) Malaski, Mitchel M., 113 N. 4th St. (08102) Yablonsky, Donald E., 44 S. Munn Ave. Morris, William W., 201 N. 6th St. (08102) O'Neill, Thomas M. & Co., 518 Market St. (08102) Ostermayer, George H., Jr., 524 Cooper St. (08102) East Paterson Perina, Robert C., 312 Market St. (08101) Mazejy, Thomas, 74 Orange Ave. (07407) Reber, Martin L, 300 Broadway (08103) Rudolph & Rudolph, 300 Broadway (08103) Shulman, Sidney S. and Company, 318 Cooper St. (2) Edison Taylor & Taylor, 712 Federal St. (08103) Freeman, Norman E., 1996 Hwy. 27 Weinstein, Morton B., 428 Market St. (08102) Elizabeth Carteret Breakstone, Arthur L. & Co., 520 Westfield Ave. Ciko, John J., 567-A Roosevelt Ave. (07008) (07208) Freedman & Freedman, 412 Morris Ave. (07208) Gluck & Tobin, 251 N. Broad St. (07208) Chatham Knackstedt, George W., 263 N. Broad St. (07208) Bayer, Clauson, Swanson & Co., 6 Roosevelt Ave. Levine, Alvin, 1143 E. Jersey St. (07928) Nagen & Kaset, 520 Westfield Ave. (07208) Wane, Samuel S., 159 Main St. Redfield, Blonsky & Co., 1143 E. Jersey St. (07201) Seltzer & Company, 1143 E. Jersey St. Cherry Hill Shapiro and Shapiro, 125 Broad St. (07201) Sherman, Harry & Company, 1139 E. Jersey St. Lawton, Sarah C., 32 Coopers Run Suplee, Clooney & Company, 151 Jefferson Ave. Todt, Carl W., 125 Broad St. (4) Cliffside Park Uslander, Rubin, 1143 E. Jersey St. (07204) Cimicata, Carmine, 116 Edgewater Rd. Wortzel, Louis H., 107 Trumbull St. Meola, Louis F , 10 Lawton Ave. (07010) Wright, Long & Company, 286 N. Broad St. (07208) Clifton Englewood Berr, Saul, 400 Clifton Ave. (07011) Beucler, Douglas R., 36 Grand Ave. (07631) Feldman, Seymour, 1455 Main Ave. (07011) Cohn, J. H. and Company, 16 W. Palisade Ave. Feltman, Philip, 91 Madison Ave. Malesardi, Robert & Company, 2 N. Dean St. (07631) Harvan & Hasselberger, 318 Clifton Ave. Marks, Ronald M., 151 N. Dean St. Iwanski & Co., 270 Colfax Ave. (07011) Sussman, Jack, 1 Grand Ave. Mikulik, John, 404 Clifton Ave. (07011) Olear, John W., 411 Lexington Ave. Pritch, Chester C., 99 Dick St. (07013) Englewood Cliffs Sonnabend and Fink, 85 Central Ave. Berne, Andrew, 540 U.S. Hwy. 9W (07632) Firm List of Members 65

NEW JERSEY (Continued)

Fair Lawn Hoboken Mazzarella, Peter L., 4-26 17th St. Baker, Harry R. and Co., 1 Newark St. (07030) Munsart, Herbert, 38-41 Morlot Ave. (07410) Kaiser, Emanuel, 68 Hudson St. Wigod, Harvey, 40-27 Terhune Pl. Weinberg, Josephson & Ger, 95 River St. Zarrow & Zarrow, 36-10 Morlot Ave. Irvington Fanwood Feldmesser, Irving, 635 Chancellor Ave. (07111) Herzlinger, Michael H., 1007 Springfield Ave. Schank, Herbert E., 259 Westfield Rd. (07023) Newler and Rosenberg, 1040 Springfield Ave. Newman, Raymond & Co., 1205 Springfield Ave. Flanders (07111) Kevitz, S. I. & Co., Main Rd. Ontell, Herman B., 635 Chancellor Ave. (07111) Silberman and Dodis, 615 Nye Ave. (11) Flemington Stefany, F. J. & Co., 1007 Springfield Ave. (07111) Zuegner, Louis L., 66 Main St. (08822) Stevenson, Harry, 1225 Springfield Ave. (11) Fords Jersey City Auslander, Jack C., 361 Central Ave. Handerhan, Leo R., 19 Bodnarik Dr. Barber, Martin S., 70 Sip Ave. Spiegel, Weiss and Company, 588 New Brunswick Barberi, August W., 921 Bergen Ave. Ave. Berhang, David M., 378 Fairmount Ave. Branagan, Wm. H. M., 6 Vreeland Terr. (07305) Fort Lee Cohen, Melvin, 50 Journal Sq. (6) Ellison, Mac, Accounting Offices of, 1140 Anderson DiStaulo, John A., 26 Journal Sq. (6) Ave., Palisade (07025) Glassel, Sidney, 269 Fulton Ave. (5) Foreman, Gerald, '2171 Center Ave. Grande, A. Henry, 665 Newark Ave. (6) Olson, O. Arnold, 2200 Center Ave. (07024) Gurtin, Penchansky & Levine, 591 Summit Ave. (6) Van Epps, Shipman & Heyliger, 2011 Lemoine Ave. Handler & Burstein, 921 Bergen Ave. (6) Hughes, Charles L., 120 Garrison Ave. (6) Indelicato, Vincent J., 26 Journal Sq. (6) Freehold Kelly, Collins & Moran, 921 Bergen Ave. (07306) Horowitz, William S., 34 E. Main St. Landau, Lawrence, 295 Academy St. (07306) Mernone, Mayo, 1 Court House Sq. Lawrence, Irving, 900 Bergen Ave. (07306) Mintz, Marvin L., 1 Court House Sq. Levine, Harold, 591 Summit Ave. (07306) Morey, W. Dunham, 4 Dutch Lane (07728) Mandel, Milton E. & Company, 75 Montgomery St. (07302) Rothstein and Kass, 26 Journal Sq. (07306) Garfield Russoniello, Thomas G., 921 Bergen Ave. (6) Lesser, Morton A., 60 Passaic St. Schimel, Sandelman & Feuerstein, 921 Bergen Ave. Pelio & Pelio, 114 Palisade Ave. (07306) Schmitt, Alfred L., 97 Charles St. (07307) Stemkopf, William A. and Company, 921 Bergen Ave. Glassboro (07306) Petroni, Rocco A., 600 Whitney Ave. (08028) Sunshine, Gilbert, 366 Central Ave. (07307) Torraco, Bernard, 257 Central Ave. (07307) Glen Rock Warchol, Michael D. & Co., 171 Van Winkle Ave. Kellerman, Alfred W., 154 Midwood Rd. Kearny Hanvey, Barry & Co., 866 Kearny Ave. Guttenberg Murphy, James K., 6 Healey Terr. Morro, John P., 500 68th St. Lakewood Hackensack Alpert, Irving B., 325 2nd St. Bezuyen, Nicholas, 32 Essex St. Basch, Edward S., 300 Main St. Bowen, George, 907 Main St. (07600) Kelson, Max, 2361 Hwy. 9 Boyle, Edwin T., 113 Johnson Ave. Meskin, Ralph, 219 2nd St. Hochberg, Joseph L., 144 Main St. Mohel, Arnold D., 320 3rd St. Kapp, Irving, 6 Passaic St. Pinsker & Bell, 1650 Lexington Ave. Korb, Louis S. and Company, 210 Main St. Leveen, A. Allan, 241 Main St. (07601) Leonia Levy, Ralph, 270 Main St. Goldberger, Arthur E., 353 Broad Ave. Mann, Richard I., 50 Main St. Marx, Frederick E., 228 Fort Lee Rd. Minion, Joseph W. R., 1 Essex St. (07601) Ress, Sternlieb & Company, 207 Union St. Schierloh & Schierloh, 210 Main St. (07601) Linden Silber and Silber, 238 Main St. Jindrak, Frank, 15 N. Wood Ave. Simon, Alfred, 210 Main St. Valvano, Charles S., Jr., 225 N. Wood Ave. Wright, Carl W. & Company, 210 Main St. Little Falls Haledon Stenger, William L., Jr., 4 Hillcrest Dr. Hoogerhyde, Garret A., 21 John Ryle Ave. Wronko, Carl J., 125 Paterson Ave. Thomson, James, 473 Van Dyke Ave. (07508) Livingston Calhoun, R. Howard and Company, 290 S. Livingston Hawthorne Ave. Snyder, Roy W., 147 Arlington Ave. (07506) Fanburg, Robert R., 69 Winchester Rd. Titus, John L., 360 Lafayette Ave. Kay, Jack W., 19 Scarsdale Dr. Meisel, Stanley, 25 W. Northfield Rd. (50739) Highland Park Eisner and Tenenbaum, 49 Woodbridge Ave. Long Branch Freidenreich, David, 223 Raritan Ave. (08904) Binder, Sidney W., 46 Memorial Pkwy. Krieger, Martin, 1164 Raritan Ave. (08904) Curchin, George V., 505 Broadway (07740) Tomain and Garifine, 6 West End Ct. Hightstown Lyndhurst Howell & Bogdan, 133 S. Main St. (08520) Schiffman, Max P., 615 Riverside Ave. Hillsdale Warren & Handrack, 304 Ridge Rd. Goldin, Benjamin J., 116 Saddlewood Dr. Madison D’Alessandro & Schneiderman, 40 Main St. (07940) Hillside Kominsky, Norman A., 145 Valley View Rd. Manasquan Torine, Harry L., 274 Williamson Ave. (07205) McCormack, Baker & Neral, 191 Main St. (08736) 66 American Institute of Certified Public Accountants

NEW JERSEY (Continued) Maplewood Calhoun, Kohl, Maihack & Noke, 744 Broad St. (2) Cohn, J. H. & Company, 810 Broad St. (07102) Bohrer & Bohrer, 1877 Springfield Ave. Cohn, Saul A. & Co., 11 Commerce St. (2) Brainen, A. Louis, 195 Maplewood Ave. (07040) Copen, Ira Y., 60 Park Pl. (07102) Daniels, Samuel, 740 Irvington Ave. De Feo, John A., 985 18th Ave. (6) Koller, Arnold J., 191 Maplewood Ave. Ehrenkrantz, Edward E. & Co., 11 Commerce St. (2) Lewis and Sternbach, 1859 Springfield Ave. Eisenberg, Aaron, 744 Broad St. (07102) Pocock, Charles W. K., 21 Burnett Terr. (07040) Ernst & Ernst, 570 Broad Street Bldg. (07102) Siegel, Herman and Co., 1861 Springfield Ave. Flink, Cezer & Company, 1180 Raymond Blvd. (2) Starr, Alexander S. & Associates, 740 Irvington Ave. Frankel and Rosenstein, 60 Park Pl. (2) Zeller-Nadler & Co., 1560 Springfield Ave. Freda, Joseph, 449 Central Ave. (7) Frisch, Hubert H., 1060 Broad St. (2) Matawan Furst, Seymour, 28 13th Ave. Andrew, Albert E., 30 Oxford Lane (07747) Garval, Louis A., 2 Chelsea Ave. (6) Kremer, Joseph D., 80 Idlebrook Lane Geltzeiler & Hess, 11 Commerce St. (2) Goldberg, Nechemie & Co., 11 Commerce St. (2) Goldblat, Victor W. & Co., 728 Clinton Ave. (07108) Metuchen Golden, Irving, 786 Broad St. (07102) August, Irving, 16 Beverly Ct. Goodman, Israelow & Lipton, 249 Clinton Ave. Israel, Solomon, 351 Main St. (07108) Granet and Granet, 194 Clinton Ave. (07108) Harrison, David H., 972 Broad St. (2) Middletown Haskins & Sells, National Newark Bldg. Seaman, William J., State and Kings Hwy. Hastings, James J. & Co., 605 Broad St. (07102) Herzberg, Arno, 1060 Broad St. (2) Herzlinger & Mosesof, 1060 Broad St. (2) Millburn Holzer, Smolin & Co., 24 Commerce St. (2) Lax, William, 62 Locust Ave. (07041) Hospital Accounting Associates, 790 Broad St. (07102) Parish, Morton J., 350 Millburn Ave. Howard, Kuperman & Goldberg, 11 Commerce St. Rothbart, M. & Company, 113 Greenwood Dr. (07102) Shewitz, David J. & Co., 321 Millburn Ave. Isserman, Leopold & Co., 24 Branford Pl. (2) Jacobs, Harold H. and Company, 1060 Broad St. (2) Julian, Milton A., 1180 Raymond Blvd. Milltown Kalish, Rubinroit & Co., 24 Commerce St. (07102) Mironov, Daniel, 28 N. Main St. Kalmeyer, Herbert, 60 Park Pl. (07102) Withum, Frederick S., Jr., 83 N. Main St. Katz, Charles M. & Associates, 901 Broad St. (07102) Katz, Leslie M. and Company, 850 Broad St. (07102) Montclair Kaufman, Donald H., 1544 Schley St., Hillside Klauser and Geiger, 744 Broad St. (07102) Brooks, Philip B. & Co., 303 Claremont Ave. (07042) Klein, Samuel and Company, 91 Halsey St. (07102) Giordano, Victor B., 20 Church St. (07042) Kraus, George & Company, 11 Commerce St. (2) Golt, Stanley & Co., 460 Bloomfield Ave. (07042) Krohn and Krohn, 9 Clinton St. (2) Goode, Ellis W., 33 Stanford Pl. Kurtz, Coleman and Weber, 1225 Raymond Blvd. (2) Lambrides & Lambrides, 50 Church St. (07042) Kurtz, Jerome J. and Company, 11 Commerce St. (2) Laporte, J. H. & Co., 60 Park Pl. (07102) Moorestown Legow and Hoch, 744 Broad St. (07102) Lieberman Bros., Drossman & Albert, 60 Park Pl. Hatch, Joseph A., Strawbridge Lake Office Bldg. (07102) (08057) Lipshutz, Sol S., 1060 Broad St. (07102) Pelechowicz, Joseph, Strawbridge Lake Office Bldg., Lipton, Samuel, 295 Pomona Ave. (12) Rte. 38 Manheim, Stewart S., 744 Broad St. (2) Margulies & Katz, 1060 Broad St. (07102) Morris Plains Mass, Kaufman & Co., 1060 Broad St. (07102) McCarthy, James A., Jr., 1225 Raymond Blvd. Zelenka, Joseph R., 14 Abington Pl. McCulloch, John G. & Co., 60 Park Pl. (2) Miano, Joseph A., 24 Commerce St. (2) Morristown Muldberg, Philip R., 60 Park Pl. (2) Haimann, Howard Alexander, 114 Franklin St. Ontell, David T. & Co., 744 Broad St. (07102) Darrow & Hensley, 76 Mt. Kemble Ave. Oppenheim, M. D. & Company, 790 Broad St. (07102) King, Alan J., 10 Park Pl. Ornstein, Walter, 972 Broad St. (2) Ross, Marvin, 10 Park Pl. Palmieri, Gerald J., 120 Branford Pl. (2) Peat. Marwick, Mitchell & Co., Raymond-Commerce Bldg. (07102) Mountainside Plotkin, David, 1180 Raymond Blvd. (07102) Biddelman, Sussman & Company, 1154 Rte. 22 Pogash & Company, 11 Commerce St. (07102) Polakoff, Herbert F., 786 Broad St. (07102) Price Waterhouse & Co., 744 Broad St. (07102) Mount Holly Puder & Puder, 60 Park Pl. Fisher, John D., 17 Grant St. (08060) Ravitz, David D., 9 Clinton St. (2) Gallagher, Philip J., 114 High St. Rayfield, Albano and Leaf, 494 Broad St. (2) Reiss, Tuteur and Reiss, 744 Broad St. (07102) Rich, Aaron A., 786 Broad St. (07102) Neptune Township Ritchings, Richard A., 24 Commerce St. Stevens, Fluhr and Chismar, 137 S. Riverside Dr. Rosenblum, Wm. E., 744 Broad St. (07102) (07753) Ryan, Harrington & Mortenson, 744 Broad St. (07102) Semel, Jason W., 744 Broad St. (07102) Shachat and Simson, 1060 Broad St. (07102) Netcong Sklar, Sidney O., 2 Chelsea Ave. (07106) Starr and Weinberg, 744 Broad St. (07102) Lieberman, Irving, 39 Maple Ave. (07857) Steiner, Robert A., 744 Broad St. (07102) Sternrich & Siegel, 24 Commerce St. (07102) Newark Touche, Ross, Bailey & Smart, 744 Broad St. (07102) Abramson, J. C. and Company, 60 Park Pl. (07102) Tracy & Tracy, 60 Park Pl. (2) Adler, Lowengrub & Amiano, 901 Broad St. (07102) Wein and Nimensky, 1025 Broad St. (07102) Andersen, Arthur & Co., 765 Broad St. (07102) Weiner, Seymour and Company, 1180 Raymond Blvd. Ashin, Harry B. & Co., 786 Broad St. (07102) (07102) Bateman, Beniamin and Company, 60 Park Pl. (07102) Weisman, Barry, 24 Commerce St. (07102) Beckreck, Victor, 17 Academy St. (07102) Weitzner, Emanuel, 744 Broad St. (07102) Bederson, Siegel & Co., 11 Commerce St. (07102) Whittle & Leupold, 786 Broad St. (07102) Bergman, Nathan D. & Co., 1060 Broad St. Wiss, Pachman, Weismann & Company, 111 Clinton Bergwerk, Rudolph J., 1180 Raymond Blvd. Ave. (07102) Besser & Company, 744 Broad St. (2) Wolcott, Raymond G. & Co., 24 Commerce St. Block, A. Percy, 17 Academy St. (2) (07102) Braverman, H. & Co., 45 Lincoln Park (2) Wolkstein, Harry W. & Co., 11 Commerce St. (2) Bressler, Isador, 45 Branford Pl. (2) Young, Arthur & Company, 520 Broad St. (07102) Brief, Linn and Brief, 790 Broad St. (2) Zimmerman, H. Harris & Company, 744 Broad St. Brooks, Gerald, 786 Broad St. (2) (07102) Buren & Buren, 11 Commerce St. (07102) Zisman, Traurig & Elblonk, 9 Clinton St. (07102) Firm List of Members 67

NEW JERSEY (Continued)

Newark (Continued) Hammond, Joseph F., Jr. & Associates, 140 Market St. (1) Zuckerman, David & Co., 60 Park Pl. (07102) Hauser, O’Connor & Hylind, 5 Colt St. (1) Zukswert, Clyde A. & Co., 24 Commerce St. (07102) Merker, Morris, 5 Colt St. (1) Mikola, Allan, 175 Market St. (1) Radics, Stephen P. and Company, 397 Haledon Ave. New Brunswick (2) Clark, John J., 390 George St. Rea, Frank, 1 Lee Pl. (1) Cole, R. Milton, 103 Bayard St. Rosen, Ronald, 26 Hamilton St. Holland, John J., 214 Lawrence St. Rosenfelt, Fierstein and Isaacs, 175 Market St. (1) Parsons and Company, 90 Livingston Ave. Schotz, Simon, Miller & Co., 45 Church St. (1) Petrics, Charles J. & Company, 143 Bayard St. Steinberg, Alfred, 152 Market St. (07505) Rosenthal and Attinger, 83 Morris St. Strickler, Simon H. & Co., 286 E. 33rd St. (4) Weber, Borrelli and Malone, 88 Livingston Ave. Valle, Elmo G. & Co., 45 Church St. (1) Young, Bernard, 17-A Joyce Kilmer Ave. (08901) Wiley, Block and White, 52 Church St. (07505) Yedwab & Eckstein, 262 Main St. Newton Pennsauken Erwin, James M., 93 Spring St. (07860) Camma, Frank A., 6860 Chandler Ave. Francescone, I. A., 5509 Westfield Ave. (08110) North Arlington Natal, Silverstein & Alloy, 5525 S. Crescent Blvd. Stuart, Joseph P., 1 Grand Union Plaza (08105)

North Bergen Perth Amboy Doll, Theodore, Jr., 341 74th St. Boriskin, Martin M., 313 State St. Hoffman, Irving, 7216 Bergenline Ave. Gold, Harold, 313 State St. Goldstein, Charles, 214 Smith St. Howard, Listander & Berkower, 270 Hobart St. (08861) North Brunswick Kirshner, Benjamin, 280 Hobart St. (08861) Kislin, Herbert, 1632 Axel Ave. Lipman, Cestare, & Lipman, 280 Hobart St. (08861) Nathanson, Herman, 175 Smith St. (08861) Pargot, Herbert & Co.,' 280 Hobart St. (08861) North Caldwell Rubenstein, Harry & Company, 331 State St. Vogel, Martin, 555 Mountain Ave. Seaman, Joseph J. and Company, 430 Market St.

Ocean City Adams, Harvey W., 1003 Asbury Ave. (08226) Phillipsburg Adler, Faunce & Leonard, 226 Roseberry Oceanport Plainfield Schneider, H. Alan, 287 Oceanport Ave. (07757) Bussel, Max and Company, 105 E. 7th St. DuVal, Henry C., Jr., 119 Roosevelt Ave. Oradell Moritz, Waldman & Green, 119 Watchung Ave. Camins, Rubin, 150 Oxford Circle (07649) (07060) Potter, Gard & Co., 240 W. Front St. (07061) Graff, Bogert & Seco, 617 Oradell Ave. Rittenhouse, Charles F. & Company, 129 Park Ave. (07060) Orange Rosenberg & Freundlich, 200 W. 7th St. Baker, Howard, 301 Main St. Seltzer & Company, 7-9 Watchung Ave. D’Amato, Samuel M., 310 Main St. Shrager, H. L. & Company, 306 E. 2nd St. Grossman and Goldstein, 32 N. Day St. Tarte, John W., 120 W. 7th St. (07060) Kritzman, Saul, 32 N. Day St. (07050) Price, Ferdinand & Ganek, 27-A Lincoln Ave. Pleasantville Valentine, Milton D., 348 S. Main St. (08232) Paramus Xanthopoulos, John S., 1400 N. Main St. Bloom, Samuel J., W. 61 Glen Ave. (07652) Eccleston, John J., 97 Farview Ave. (07652) Point Pleasant Hunter, Robert D., E. 30 Ridgewood Ave. (07652) Connolly, Robert J„ 1110 Arnold Ave. (08743) Levitt, Ralph, 553 Clinton Rd. (07652) Teller, David H., 2020 Bridge Ave. (08742) Lubar, Melvin M., 505 Fordham Pl. (07652) Point Pleasant Beach Passaic May, Paul Malcolm, 801 Richmond Ave. Conroy, Smith & Co., 127 Prospect St. Cornell & Maroney, 625 Main Ave. Pompton Lakes Eggert, Neil N., 3 Mineral Spring Ave. Feldman, Alan L., 314 Wanaque Ave. (07442) Feintuch, L. Loeb & Rothman, 169 Prospect St. Ferraioli, Charles J., 256 Wanaque Ave. (07442) (07056) Gersmann, John J., 136 Prospect St. (07055) Princeton Jesion, John B., 114 Passaic St. Mirsky, Isadore B. & J. Co., 30-34 Howe Ave. Braveman, Freedman and Company, 70 Nassau St. Neiman, Herbert R., 77 Passaic Ave. (08540) Newell, Saul J., 663 Main Ave. Drury, John, 41 Harrison St. Post, Robert G. & Co., 663 Main Ave. Millner, Millner & Aronson, 92-A Nassau St. Richardson, Henry B., 131 Pennington Ave. Robinson, J. A. & Co., 590-92 Main Ave. Rahway Ruby, Singer & Co., 30 Howe Ave. (07055) Alexander, Harry C., 1313 Esterbrook Ave. (07065) Satter, Herbert A., 663 Main Ave. Kravitz, Heller & Co., 2109 St. Georges Ave. Sax, Macy, Fromm and Co., 77 Passaic Ave. McCormack, Baker & Neral, 71 E. Cherry St. (07065) See, John T. and Staff, 29 Howe Ave. (07055) Tankel, Joseph A., 1743 St. Georges Ave. Wall, Richard J., 125 Prospect St. (07055) Zislin, Stanley S., 663 Main Ave. Red Bank Ashin, Benjamin A. & Co., 12 Broad St. Paterson Block, Abraham E., 123 Bruce Rd. Azarian, John M., 152 Market St. Devine, Donald D., 81 East Front St. (07701) Bressler, Bertram L., 730 Broadway Fowler, Jack D., 103 E. Front St. Buonpastore, Andrew R., 350 Union Ave. Greenblatt, Paul R., 159 Priscilla Dr., M.R. 1 Cohen and Nachimson, 64 Hamilton St. (07505) Landis & Landis, 8 Monmouth St. (07701) Cohn & Edelman, 269 Broadway (07501) Portner, Morris & Co., 16 Monmouth St. (07701) Dorfman, Abrams, Music & Co., 126 Market St. (1) Frankel & Frankel, 262 Main St. (4) Ridgefield Frommelt, A. C. & Co., 115 Market St. (1) Binetti, Luke F., 742 Bergen Blvd. (07657) Grylack, Isadore P., 152 Market St. (1) Hallbergh, Whiteman & Sweeney, 595 Broad Ave. 68 American Institute of Certified Public Accountants

NEW JERSEY (Continued)

Ridgewood Garb, Benjamin H., Broad St. Bank Bldg. (08608) Groendyke and Company, 220 Lawrence Rd. (08638) Allen, Charles W. & Company, 553 N. Maple Ave. Gross, Allan L., 11 Twin Oaks Dr. Bums and Rutherford, 19 W. Ridgewood Ave. (07450) Gulliver, Robert H., Broad Street Bank Bldg. (08608) Raibert, David J., 10-14 Wilsey Sq. (07450) Gushen, Sidney R., Broad Street Bank Bldg. (08608) von Minden, Bruneau & Antonsen, 75 Oak St. Hankin, Alfred, 143 E. State St. (08608) (07450) Kern, Irving I., 37 Bruce Park Dr. (08618) Klatzkin, Joseph P. and Company, 209 Academy St. River Edge (08607) Kolman, Lester, 611 Broad Street Bank Bldg. (08608) Berner, Jack A., 320 Howland Ave. Leopold, Samuel & Co., 143 E. State St. (08608) Tobin, Jerry C., 616 Kinderkamack Rd. Linowitz, Louis H. and Co., 219 E. Hanover St. Maida, Nicholas C., 855 Parkway Ave. (08618) Rutherford Miller, I. & Company, 143 E. State St. (08608) Millner, Millner & Aronson, 375 W. State St. Koenig & Matthies, 9 Lincoln Ave. (07070) Moran, Gerard P., 1737 Princeton Ave. (08638) Nussbaum, William H., 17 Ames Ave. Newman-Edelman Company, 143 E. State St. (08608) Resch, Theodore L., 50 Park Ave. Pisauro, Levy & Co., 865 Lower Ferry Rd. (08608) Seale, Louis J., I.B.M. Bldg., 413 W. State St. (08618) Scotch Plains Stephens, Allen M. K. & Co., 28 W. State St. (08608) Tashlik & Tashlik, 865 Lower Ferry Rd. Gordon, Isaac, 1916 Parkwood Dr. (07076) Teitz, Mildred, 666 Whitehead Rd. (08638) Teunon, J. S. & Company, 823 Broad Street Bank Secaucus Bldg. (08608) Garbarini, Louis J., 674 8th St. Wolf and Company, 143 E. State St. (08608) Ziegler, Walter C., 151 Millerick Ave. (08638) Short Hills Cameron, Howard J., 12 Whitney Rd. (07078) Union Letzerich, John J., 98 Hobart Ave. (07078) Blakesberg, William J., 477 Chestnut St. McCluskey & McCluskey, P.O. Box 266 Blum, Herbert, 1300 Burnet Ave. Trimiglozzi, Frank A., 167 Parsonage Hill Rd. Cohen, Benjamin, 2222 Morris Ave. Granat & Pill, 1492 Morris Ave. (07083) Shrewsbury Haas, Stanley L., 1003 Salem Rd. Hecht, B. C. and Co., 1492 Morris Ave. (07083) Genovese, Philip A., 812 Broad St. (07704) Levenson, Malcolm N., 1999 Morris Ave. Leventhal, Irving V., 968 Stuyvesant Ave. Somerset Rich and Rubenstein, 983 Stuyvesant Ave. Niemy, Seymour, 37 Hunt Rd. Roden, Paul E., Jr., 397 Chestnut St. (07083) Suretsky, Barry P., 1344 Stuyvesant Ave. Somerville Catapano, C. S., 861 U.S. Highway 206 Union City Cahn, Marvin, 4000 Bergenline Ave. South Orange Cinnella, Gregory P., 410 32nd St. (07087) Caruba, Schlosser & Caruba, 15 Valley St. (07079) De Leon & De Michele, 416 32nd St. (07087) Kalb, Harry and Company, 111 S. Orange Ave. (07079) Flaxman, Philip & Co., 415 32nd St. (07087) Mandell, Charles H., 20 Briar Court (07079) Friedberg & Margolis, 415 39th St. (07087) Thornton & Thornton, 320 Ridgewood Rd. Hafemann, Charles H., 521 32nd St. Zeitlin, Blum & Company, 111 S. Orange Ave. Konsevick, Leon, 2902 Bergenline Ave. (07079) Kramer & Auerbach, 4715 Bergenline Ave. Linn, Jacob D., 3906 Bergenline Ave. Lowin, Plaxsun & Kraft, 4808 Bergenline Ave. South Plainfield Wolfberg, Burton, 400 38th St. Levine, Alvin P., 1522 Park Ave. Zimmermann, Maurice M., 4300 Bergenline Ave. Springfield Upper Montclair Bass, Harold, 27 Linden Ave. Schechter, Lawrence, 26 Linden Ave. Doto, Paul Jerome, 62 Watchung Ave. Stifelman & Goldflnger, 623 Morris Ave. Weiss, Bernard, 13 Garden Oval Vineland Barse, Eugene D., 733 Elmer St. Spring Lake Harp, Bert S., 6 N. Sixth St. Collart, Lucien R., 1000 First Ave. Schad, Martini and Schad, 610 Landis Ave.

Succasunna Washington Gilbert, Leonard, 151 Rt. 10 Steinhardt, Henry, 25 W. Johnston St. (07882) Summit Wayne Brill & Brill, 382 Springfield Ave. (07901) Bums and Rutherford, 1341 Hamburg Tpke. (07472) Calhoun, Kohl, Maihack & Noke, 393 Springfield Little, A. V. & Sons, 1534 Rt. 23 (07470) Ave. (07901) Thieberg, Surosky & Co., 580 Valley Rd. (07473) Kaye, Morton N., 57 Union Pl. Kobert, Albert H., 9 Parmley Pl. Weehawken Illonardo, Victor M., 108 Highpooint Ave. (07087) Teaneck Testa, Samuel J. M., 1003 Teaneck Rd. West Englewood Weber, Irving A., 961 Teaneck Rd. Gradel, James A., Jr., 15 Quincy Lane Tenafly Westfield Hunter, Robert D., 111 Dean Dr. Tukesbury, Harold M., 267 Hickory Ave. Andrews, Byron F., 218 Edgewood Ave. (07090) Dorosin, Zemel, Corsover, Best & Company, 369 South Ave. E. Toms River Ketcham, Frank A., 127 Lincoln Rd. Bobroff, Morris, 31 Main St. Krueger & Goldman, 846 Nancy Way Ewart, Frank J. and Co., 501 Main St. (08753) Noll, Peter A., 125 Roger Ave. Mease, Floyd W., 100 Sheriff St. Perier, Francis I., 121 Prospect St. (07091) Potyk, Arthur, 35 Bell Dr. Reydel, Charles A., 121 Prospect St. (07091) Trenton Stavitsky, Michael A., 121 Prospect St. (07091) Banks, Frederick and Company, 143 E. State St. (08607) Bencivengo, Albert S., 2627 Nottingham Way (08609) West Milford Coleman and Company, 162 W. State St. (08608) Walsh, Walter A. & Co., Union Valley Rd. Firm List of Members 69

NEW JERSEY (Continued)

West New York Westwood Handler, Murray A., 5914 Bergenline Ave. Charette, Louis O., 223 Old Hook Rd. (07675) Kron, Harold I., 6217 Bergenline Ave. Simionescu, Max Alfred, 381 Broadway (07675) Nashel & Gold, 431 60th St. (07093) Solberg, Walter, 381 Broadway (07675) Price, Ferdinand & Ganek, 449 60th St. Weiss and Levinson, 508 61st St. Wildwood Turner, Leon H., 3317 New Jersey Ave. (08620) West Orange Wogan, Bernard, 1901 New Jersey Ave. (08620) Bloom, Saul G., 4 Cullen Dr. Meltzer, Joseph A., 597 Pleasant Valley Way Woodbridge Rudnick, Herbert, 516 Pleasant Valley Way Kowalczyk, William J., 306 Main St. Wigler, Jack L., 492 Prospect Ave. Woodbury West Paterson Ball, Daniel J., Jr., & Co., 1301 N. Broad St. Bongiovanni, Frederick, 20 Grandview Dr. Damask, Nicholas A., 45 S. Broad St. (08096)

NEW MEXICO

Alamogordo Farmington Cooper and Newberry, 911 10th St. Moore and Nials, 112 N. Behrend Roessler & Roessler, Box 513 (88310) Scott, Arnold, Renker & Co., 202 James Bldg. (87401) Albuquerque Gallup Alderete, Andrew J., 457-M Washington S.E. (87108) Erwin, Ray and Co., 210 W. Hill Balkcom, Ray and Weaver, 729 San Mateo Blvd. N.E. McClanahan, Robert D., 207 E. Aztec (87301) (87108) Petranovich, Anthony J., 108½ E. Aztec Ave. (87301) Caron, Benjamin, 457-M Washington S.E. (87108) Scott, Arnold, Renker & Co., Box 997 Cassel, J. E., P.O. Box 452 (87103) Casto, Lucas & Jones, 401-D San Pedro N.E. Hobbs Comstock, Frederick G., 1301 San Mateo N.E. Bernard, Leo J., 203 N. Linam (88240) Corey, Paul F., 3110 Monte Vista N.E. Moore and Nials, 506 E. Broadway (88240) Daniels, Leon, 1313 San Pedro N.E. Scott, Arnold, Renker & Co., 107 S. Dalmont Denham, Youngberg & Co., 615 First National Bank Bldg. N.W. (87101) Las Cruces Devanney, J. Tom, 9000 Menaul Blvd. N.E. (87112) Doxey, Vaughn A., 1517-B Girard Blvd. N.E. Davenport, J. L., 500 N. Water Drummond, L. Leonard, 610 Gold Ave. S.W. (87101) Neff & Company, First National Bank Bldg. Ernst & Ernst, 921 Simms Bldg. Scott, Arnold, Renker & Co., 223 W. Griggs (88001) Frick, Ted J. & Co., 304 Slate N.W. Glassman and Rogoff, 618 Central S.E. Las Vegas Gohlke, Harvey G., 115 Jefferson N.E. (87108) Olmstead, Frank M., 801 7th St. Gonzales, Max M. & Co., 513 Simms Bldg. Grosshans, Gordon, 6109 Mitchell Rd. S.E. (87116) Hogan, Shelby C., 612 Ridgecrest Dr. S.E. (87108) Lovington Kelly & Brown, 205-C Wellesley S.E. Barnes, Ray H., 717 S. Main St. (88260) Knox & Scott, 1415 First National Bank Bldg. E. Scott, Arnold, Renker & Co., 203 E. Washington McClure, G. Thomas, 1513 First National Bank Bldg. (88260) (87108) Miller, Arthur T., 1100 Mesilla St. N.E. Raton Neff & Company, 112 Amherst S.E. Azar, Richard, 124 Pecos Ave. (87740) Parker, L. A. B., 6101 Marble N.E. (87110) Gasparich, Stephen J., Raton Realty Bldg. (87440) Patterson, Robert A., 303-A San Pedro N.E. Peat, Marwick, Mitchell & Co., Bank of New Mexico Bldg. (87101) Roswell Pruit, Max L., 729 San Mateo N.E. Allman & Evertson, P.O. Box 1498 Pulakos, George P., 510 2nd St. N.W. (87101) Bassett, Johnston & Deason, 600 N. Richardson Reid, Don W., 219 Central N.W. (88201) Reindorp, John K., 601-3 Sunshine Bldg. (87101) Duncan, P. L., 625 Petroleum Bldg. (88201) Rosner & Zenner, 423 San Mateo Blvd. N.E. Scott, Arnold, Renker & Co., 814 Security National Sanchez, Gilbert S., 1804 Neat Lane S.W. Bldg. (88201) Scanlon, R. G., 239 Sierra Dr. S.E. (87108) Swanson, E. M., 1510-A W. 2nd Smith, Daniel M., Jr., 907 First National Bank Bldg. E. (87108) Solberg, Melvin P., 610 Second St. N.W. Ruidoso Squire, Reinhart & Co., 201 La Veta Dr. N.E. Dean, William W., Box 790 Thompson, Harold G., 4100-F Silver Ave. S.E. (87108) Treider, W. Dale, 156 Washington S.E. (87108) Santa Fe Varnell, Calvin C., 1028 Forrester N.W. Wiltse, Leon A., 1 Medical Arts Sq. N.E. Brumfield, Stanton C., P.O. Box 691 (87501) Jordan, Raymond U., 109 E. Palace Ave. (87501) Kahn, Leo M., P.O. Box 1021 Artesia Peat, Marwick, Mitchell & Co., 142 W. Palace Ave. Waltrip, F. E., 304 Booker Bldg. (88210) Silver City Carlsbad Gray, Nelson, P.O. Box 917 McKinney, Friesen & Crouch, P.O. Drawer JJ Murray, Jesse B., 102 W. Fox St. (88220) Socorro Beckham, Dari L., 109 N. 6th (87801) Clayton Lloyd Thomas, Buckley & Chesser, 111 Main Taos Valentine, James F., 3 Kit Carson St. (87571) Clovis Mason & Jacobs, Citizen’s Bank Bldg. Tucumcari Sprouls, Darwin M., 516 Mitchell St. (88101) Hunton and Pulliam, 205½ S. 2nd St. 70 American Institute of Certified Public Accountants

NEW YORK Albany Brooklyn Boochever and Ainspan, 11 N. Pearl St. (12207) Ackerman & Sobel, 1542 Flatbush Ave. (11210) Cantwell, John B., 100 State St. (12207) Alperin & Stern, 50 Court St. (11201) DiFabio, E. Michael, 35 Colvin Ave. (12203) Barenholtz, Alfred E., 2325 Ocean Ave. (11229) Goldberg, Nathan M., 75 State St. (12207) Baron, Gerald S., 2520 E. 64th St. (34) Hastings, John, 423 Central Ave. Bednowitz, Jack, 2611 W. 2nd St. (11223) Jennings & Birchenough, 90 State St. (12207) Behrman, H. J. & M. H. Company, 16 Court St. Kaufman, Samuel, 274 S. Main Ave. (12208) (11201) Kessler, Bernstein and Jaffee, 75 State St. (12207) Brock, Richard, 175 Remsen St. (1) Kintisch, Morton D., 58 Columbia St. (12208) Cohen & Goldfine, 50 Court St. (11201) Korotkin, Arthur, 90 State St. (12207) Cohen, Laurence M., 2417 E. First St. (11223) Kruse, Joseph, 228 Whitehall Rd. (12209) Cohen & Sagal, 3313 Church Ave. (3) McWhinnie, Thurlow Weed, 90 State St. (12207) Crisalli, Charles J., 50 Court St. (1) Mounteer, Carlyle E., 51 S. Main Ave. (12208) Davidoff, Samuel, 1 Nevins St. (17) Nusbaum, William J., 100 State St. (12207) Deutsch, Spector, Sosniak & Karpen, 26 Court St. (1) Peat, Marwick, Mitchell & Co., 111 Washington Ave. Douglas, Sidney, 66 Court St. (1) (12210) Dublin, Edward L. & Co., 16 Court St. (1) Ryan, Brown and Ryan, 30 Lodge St. (7) Ehrlich, David & Co., 130 Clinton St. (11201) Scheer and Sherman, 90 State St. (12207) Farber, Sidney, 16 Court St. (1) Shaye, Lutz, Schwartz & King, 75 State St. (12207) Finger, Milton B., 26 Court St. (11201) Steiner and Mondore, 90 State St. (12207) Flaxman, Benjamin M., 2741 E. 28th St. (35) Stoll and Rosenfeld, 90 State St. (12207) Gold, Benzion, 2309 E. 24th St. (11229) Stulmaker and Roach, 50 Colvin Ave. Goodman, Robert A., 5407 4th Ave. (11220) Urbach, Kahn & Werlin, 40 Colvin Ave. (12206) Greenberg, Jack, 278 Brighton Beach Ave. (35) Walquist & Renodin, UN. Pearl St. (7) Halpern, Goldstein and Company, 26 Court St. (1) Wolf and Company, 50 Colvin Ave. Harary, Charles R., 1 Nevins St. (11217) Zuckerman, Max J., 50 Colvin Ave. Jaffe, Waxberg & Co., 32 Court St. (1) Kezsbom, Samuel E., 930 Ditmas Ave. (18) Liebmann, George, 186 Joralemon St. (2) Babylon Lucas, Tucker & Walcott, 371 Nostrand Ave. (16) Kohleriter & Spandorf, 60 Fire Island Ave. (11702) Mallon, John J. & Co., 729 E. 32nd St. (11210) Miller, Richard W., 441 Ocean Ave. (26) Baldwin Misthal and Schwartz, 16 Court St. (1) Morrissey, Gerald J., 26 Court St. (1) Margolin & Brightman, 1609 Grand Ave. Mount & Carter, 7 DeKalb Ave. (1) Pittluck & Pittluck, 859 Edward St. Orinstein, Louis R., 55 Linden Blvd. (11226) Snipper, Herbert & Company, 2300 Grand Ave. Perelson, Jacob, 66 Court St. (1) Wolpert, Melville B., 2425 Grand Ave. (11510) Piltzin, Norman M., 2177 E. 65th St. (11234) Platto, Irving, 131 Lincoln Rd. (11225) Bardonia Provorny, Wurm & Company, 1129 E. 52nd St. (34) Rapaport, Frank H., 345 Schermerhorn St. (17) Schwartz, Herbert, 79 Pine View Ave. (10954) Resnick, Albert M., 5612 Church Ave. (11203) Robin, Isidor, 50 Court St. (14) Batavia Ronis & Liebowitz, 26 Court St. (1) Rosen, Seymour M., 130 Clinton St. (1) Forsyth, Conrad & Forth, 212 E. Main St. (14020) Rosenblum, Miriam, 695 Alabama Ave. (7) Safran, Martin, 2101 Ave. U (11229) Bay Shore Sandler, Fred, 332 Grand Ave. (11238) Schwartz, Lester P., 66 Court St. (1) Allen, Alfred R., 1 E. Main St. Shanholt, Wilson & Co., 16 Court St. (11201) Canale, Thomas J., 888 Sunrise Hwy. Singer & Spilfogel, 972 Flatbush Ave. (11226) Smyrk, Albert V., 186 Prospect Pl. (38) Bayside Sobel, Arthur A. & Co., 26 Court St. (1) Berger, Victor M., 200-17 50th Ave. (11364) Sophrin, Harry L., 3320 Ave. H (11210) Hare, M. Leslie, 212-01 48th Ave. Spector, Abraham J., 4063 Ocean Ave. (11235) Helfand, Norman I., 41-02 Bell Blvd. (11361) Swerdloff, Henry & Co., 44 Court St. (1) Katzman, Paul, 28-31 208th St. (60) Tepedino, Vincent M., 2817 Ave. M (10) Neimeth, George Gerard, 15-59 201st St. (60) Tepper, Gerald B., 100-15 Ave. J (36) Schwartz, Milton S., 224-52 76th Rd. (64) Tichy, Edgar A., 3624 Ave. P (11234) Theiss & Theiss, 41-02 Bell Blvd. (11361) Twerski, Motel B., 386 Kingston Ave. (11225) Wiesenfeld & Knopp, 16 Court St. (1) Zuller, Philip A. & Co., 1258 Flatbush Ave. Beechhurst Vlahos, Athan. D., 11-03 160th St. (11357) Buffalo Bellmore Bixby, Percival G. & Co., 632 Marine Trust Bldg. (14203) Gentilella, R. Joseph, 2665 Beltagh Ave. (11712) Boyce, Brown, Care, Strong & White, 374 Delaware Ave. (14202) Bemus Point Buckley, Richard E., 1110 Prudential Bldg. (14202) Taylor, James Gordon, 310 Lakeside Dr. (14712) Campbell, R. Douglas, 59 Berkley Pl. (9) Case and Case, 342 Grant St. (14213) Contant, Geo. W., 812 Marine Trust Bldg. (14203) Binghamton DeLyden, Albert P., 617 Main St. (14203) Bouton, Shirland H., 612 Marine Midland Bldg. Dickman, M. Jane, 1002 Ellicott Square Bldg. (3) (13901) Dopkins, Leonard A., 1911 Sheridan Dr. (14223) Bush, Wm. Harold, 77 Riverside Dr. (13905) Dzialga & Divita, 210 Franklin St. (14202) Gehr, John E., 28 Hotchkiss Ave., Hillcrest (13901) Eichhorn, Weinreber & Schunk, 616 Liberty Bank Greene & McLean, 601-10 Marine Midland Bldg. Bldg. (15) (13901) Elliott, J. D. & Co., 257 Elmwood Ave. (14222) Johnson, Noll E., 618 Security Mutual Bldg. (13901) Ernst & Ernst, 1900 Rand Bldg. (14203) Kalmbacher, Joseph H., 26 Ogden St. Fiddler, Joseph A. and Company, 1895 Sheridan Dr. Knox, Ives and Davidson, 66 Hawley St. (14223) Lauder. John A., 1002 Press Bldg. (13901) Frankenstein, William D., 5447 Main St. (14221) Lembcke, John H., 338 Press Bldg. (13901) Garner, George C., 1522 Rand Bldg. (14203) Noyd, John A., 514 Press Bldg. Goldman, Samuel, 326 Walbridge Bldg. (2) Parrish, Randolph H., Riverhouse, 38 Front St. Greenfield & Levitt, 627 Brisbane Bldg. (3) Haskins & Sells, 10 Lafayette Sq. (3) Hoch, Denny & Co., 1504 Marine Trust Bldg. (14203) Brewster Holt, Mason & Co., 434 M. & T. Trust Company Schoenfelder, Otto W., Panorama Dr. (10509) Bldg. (14202) Hutchinson, Eugene S., 8 Los Robles St. (14221) Jacobsen, Charles C., 344 Delaware Ave. (14202) Bronxville Johnson and Fenston, 425 Franklin St. (14202) Low, Mortimer C., 81 Pondfield Rd. (10708) Joseph, Daniel and Company, 2495 Kensington Ave. Nicholas, Henry T., 141 Parkway Rd. (10708) (26) Sandler, H. Richard, 800 Bronx River Rd. Kreher, Albert A. & Co., 808 Marine Trust Bldg. Wurster, Eugene A., 6 Midland Gardens (10708) (14203) Firm List of Members 71

NEW YORK (Continued)

Buffalo (Continued) Far Rockaway Lathan, Lumsden, McCormick and Adams, 120 Dela­ Fuchs, Bernard, 10 William Ct. (11691) ware Bldg. (14202) Miller, David, 1120 McBride St. (11691) Lucker, Kennedy & Felmeden, 414 Marine Trust Bldg. Miller, Morris, 1120 McBride St. (11691) (14203) Siegel, Arthur I., 1035 Bay 30th St. (11691) Meyers, Earl Y., 531 Delaware Ave. (14202) Muffoletto & Kuehn, 408 Morgan Bldg. (14202) Floral Park Peat, Marwick, Mitchell & Co., 1515 Liberty Bank Feitell, Bernard, 84-39 259th St. (11001) Bldg. (14202) Honig, Philip, 263-45 74th Ave. (11004) Phillips, Stanley F., 349 Washington Hwy. (26) Shapiro, Harold, 80-07 268th St. (11004) Price Waterhouse & Co., Marine Trust Bldg. (14203) Reifer, Brock & Bellanca, 1711 Hotel Statler Hilton (14202) Flushing Roberts & Leinwander Co., 17 Court St. (14202) Bums, John A., 39-01 Main St. (54) Schermerhorn, Robert P. & Company, 714 Marine Feldman, Julius, 71-50 169th St. (65) Trust Bldg. (14203) Gottlieb, Irving, 75-03 Main St. (67) Silverstein and Freed, 1403 Liberty Bank Bldg. Grossman, Philip H., 67-10-A 190th Lane (11365) (14202) Hillman, Allen Z., 42-60 Main St. (11355) Stone, Harry Lewis & Co., 1705 Liberty Bank Bldg. Margulies, Milton, 39-01 Main St. (54) (14202) Murzin, Carl T., 75-67 182nd St. (66) Sunshine, Lawrence H., 210 Franklin St. (14202) Petrocelli, Goldowitz and Garyn, 162-01 Sanford Ave. Trossman, Martin E., 407 Brisbane Bldg. (14203) (11358) Turek, Joseph A., 1105 Broadway (14212) Schuckman, Max, 188-22 Union Tpke. (66) Wald, Erwin W., 631 Niagara St. (1) Spencer, Martin M., 171-12 69th Ave. (65) Wright, Long & Company, 3606 Main St. (14226) Stein & Greene, 136-31 41st Ave. (55) Young, Arthur & Company, 725 Marine Trust Bldg. (14203) Forest Hills Elkin, Charles, 69-45 108th St. (11375) Canton Fusco & Shea, 107-21 Queens Blvd. (11375) Guilmette, Theodore A., 27 State St. (13617) Garber & Schlessberg, 118-21 Queens Blvd. (11375) Goldstein, Howard, 107-11 Continental Ave. (11375) Irving, Robert C., 66-20 108th St. (11375) Carmel Jung, William W., 71-58 Austin St. (11375) Romberg, Louis L., 95 Gleneida Ave. (10512) Levine, Sidney, 9608 72nd Rd. (11375) Nelson, Lawrence J., 6803 Fleet St. Cedarhurst Pashman, Julius L., 104-60 Queens Blvd. (11375) Kay, William V., 266 Villa Pl. Rudin, Bernard, 105-07 66th Ave. (11375) Schneiderman, Morris, 108-03 Queens Blvd. (11375) Central Islip Franklin Square Timm, Richard C., 1 Suffolk Ave. Landow, Joseph M. & Co., 4 New Hyde Park Rd. (11010) Cohoes Prince, Charles, 631 Hewlett St. (11010) Sheremeta, Alexander, 99 Remsen St. (12047) Fredonia Commack Bixby, Percival G. & Company, 24 Water St. Rottenbach, Saul Norman, 2067 Jericho Tpke. Freeport Cortland Berge, Fred C. Co., 31 S. Grove St. Stevralia & Gates, 308-12 Savings Bank Bldg. (13045) Fisher, Joseph H. & Co., 30 Bedell St. Green, Irving & Company, 18 E. Sunrise Hwy. Kessler and Kessler, 350 Pennsylvania Ave. Croton-on-Hudson McLellan and Sullivan, 115 W. Sunrise Hwy. (11520) Kratter, Maurice M., Lounsbury Road Extension Garden City Dobbs Ferry Bushan, N. H. & Company, 350 Old Country Rd. Goodman, Stanley, 7 Beechwood Ct. (10522) Byrnes & Baker, 229 7th St. (11534) Palmer, Rex Franklin, 47 Saranac St. Ernst & Ernst, 1001 Franklin Ave. Feit, Charles & Co., 350 Old Country Rd. Gnazzo, Frank C., 61 Hilton Ave. East Hampton Kaltenbach, Russell W., 54 New Hyde Park Rd. Markowitz, Irving, 14 Main St. (11534) Kopelman, Brinn & Co., 600 Old Country Rd. (11532) Pullen, A. M. & Company, 600 Old Country Rd., East Meadow Roosevelt Field (11532) Deutsch, Herman L., 669 Pierce Pl. Scheinholz & Apfel, 600 Old Country Rd. (11532)

East Patchogue Geneva Dryce, H. David, 1412 Montauk Hwy. (11774) Maley, Robert A., 426 Washington St. Rosenbloom, Louis, 32 Castle St. (14456) East Rockaway Baskin, Meyer A., 13 Wellfleet Rd. Glen Cove Cohen & Sutton, 14 Glen St. (11542) Elmhurst Steinberg, Philip R., 87 School St. (11542) Drewes and Carbone, 9060 Corona Ave. (11373) Riley & Riley, 40-41 75th St. (11373) Glens Falls Sarosy, Robert A., 79-05 Grand Ave. (11373) Herlihy, Edward J., 407 Glen St. (12801) Peat, Marwick, Mitchell & Co., 454 Glen St. (12801) Elmira Silverstein, Saul, 37 Bay St. (12803) Dytman, Richard G., 214 College Ave. (14901) Evans, Herbert G., 92 Greenridge Dr. Gloversville Mullen, Francis N., 234 Elmira Theatre Bldg. Cash & Bassett, 9 W. Fulton St. Tatelbaum, Irving, 519 Robinson Bldg. (14901) Dorfman, George J. & Company, 38 N. Main St. (12079) Endicott Feldstein, Donald, 217 N. Main St. (12078) Esserman, Edward, 26 Madison Ave. Mills, Ivor M. & Company, 52 S. Main St. (12078) Stanford, George E., 49 Washington Ave. (13760) Philips, Robert D., 40 N. Main St. Farmingdale Gowanda Albrecht, Marmaro & Company, 206 Main St. (11736) Wonnacott, Frederick J., Box 191 72 American Institute of Certified Public Accountants

NEW YORK (Continued)

Great Neck Jackson Heights Abrams, Joseph, 33 Great Neck Rd. Berner, Robert A., 33-27 80th St. (11372) Berman, Isadore I. & Company, Station Plaza E. Nisonoff, Harry, 37-52 82nd St. (11372) (11021) Smyle, Samuel, 22-20 76th St. (11370) Freedman, Peter, 10 Boxwood Dr. (11021) Kravitz, Philip B. & Co., 22 Glenwood Dr. (11021) Leon, Tarlowe & Saper, 70 Middle Neck Rd. Jamaica Mandel, Charles, 45 Middle Neck Rd. (11021) Banner, Michael H., 84-61 169th St. (11432) Traum, Samuel B., 5 Magnolia Dr. Baum & Rosman, 87-82 Sutphin Blvd. (35) Wiener, Herbert M., 639 Middle Neck Rd. Friedhoffer, Nathan, 88-02 Sutphin Blvd. (35) Young, Ernest M., 286 Northern Blvd. Goller & Luxenberg, 168-12 Hillside Ave. (11432) Jordan, John J., Jr., 161-10 Jamaica Ave. (32) Harrison Kimeldorf & Farb Co., 178-03 Hillside Ave. Kimmel & Blau, 89-31 161st St. (32) D’Arcangelo, A. Rick, 210 Harrison Ave. Leff, Bernard, 168-30 127th Ave. (11434) Noble, Sidney R., 91 Union Ave. (10528) Lewis, Roger Dean, 166-26 89th Ave. (32) Mitler, Harold I., 163-18 Jamaica Ave. Hartsdale Ornstein, George, 90-27 149th St. (11435) Kaufman, William S., 234 N. Central Ave. Schwartz & Ivler, 89-49 163rd St. (32) Moccia, Felix A., 54 Wilson St. Schwartz, Louis I., 159-03 Hillside Ave. (32) Shapiro & Stein, 163-18 Jamaica Ave. (32) Simon & Bluestone, 163-18 Jamaica Ave. (11432) Haverstraw Sokol, David Richard, 161-19 Jamaica Ave. (11432) Korn, Murray L., 2 Main St. Spahr, Lacher & Berk, 160-16 Jamaica Ave. (11432) Sturmer, Harold M., 85-02 139th St. (35) Hempstead Unthank, George L., 110-14 Merrick Blvd. (11433) Bejsovec & Sumner, 160 Baldwin Rd. (11551) Wandmacher, F. C„ 90-04 161st St. (32) Beranek, Frank, 51 Main St. (11550) Weisberg, Harry I., 146-01 Jamaica Ave. (35) Blechman, Raphael, 556 Peninsula Blvd. Bloom, Daniel, 91 N. Franklin St Jamestown Homer, Kranzler & Company, 175 Fulton Ave. (11550) Blomquist, Halsted & Co., Hotel Jamestown Bldg. Lenley, Price, Merkur & Co., 175 Fulton Ave. (11550) (14701) Patterson & Ridgway, 250 Fulton Ave. (11550) Goodell, George W., 413 N. Main St. Peters & Welsh, 91 Franklin St. (11550) Seidman & Seidman, First National Bank Bldg. Rynkar, Daniel G. & Company, 382 Fulton Ave. (14701) Wachtel, Jacob, 250 Fulton Ave. (11550) Swanson, Wesley S., 329 Wellman Bldg. Weissman, Sol, 397 Clinton St. (11550) Johnstown Hewlett Mosher, George F., Jr., 40 W. Main St. Sasson, Albert M., 1155 Peninsula Blvd. (11557) Kenmore Hicksville Gruntz, Richard D., 32 Alder Pl. (23) Gelardi, Aurelio S., 501 S. Broadway (11801) Mullane, Francis X., 181 Old Country Rd. Newborn, Solomon, 87 Broadway (11801) Kew Gardens Garber and Schlessberg, 118-21 Queens Blvd. Hollis Kandel, Daniel, 189-05 Jamaica Ave. (23) Kingston Krasner, Weintraub & Co., 205 Hillside Ave. (23) Bernstein & Rachmilowitz, 241 Wall St. (12402) Dendy, Thos. H., 23 Crown St. North, Richard, 197 W. Chestnut St. Homer Peat, Marwick, Mitchell & Co., 44 Main St. (12402) Dippold, Lawrence J., 70 S. West St. (13077) Lancaster Hopewell Junction Geertman, Theodore John, 2820 Hall Rd. (14086) Russo, Nicholas M., Hopewell Shopping Plaza (12533) Malecki, Richard L., Walden and Central Aves.

Hudson Larchmont Glickman & Kinsley, 46 Green St. Krawchick, George, 7 Woodland Ave. (10538) Pattison, Reginald H., 609 Warren St. (12534) Latham Huntington Ackart, T. Edmund, 4 Valley View Ave. (12110) Blank, Robert M., 22 Oakwood Rd. Dworkind, Herman E., 44 Green St. (11744) Feierstein & Sobel, Corner New and Carver Sts. Laurelton Gordon and Haber, 780 New York Ave. (11744) Palley, Sidney B., 133-11 231st St. (13) Ingarra, Edward, 23 Green St. (11743) Meyer & Flynn, 26 Fairview St. Liberty Michaels, Herbert Lloyd & Co., 44 Elm St. Meyer, Aaron, Sherwood Bldg. (12754) Morett, Norman, 251 Main St. (11744) Raskin & Raskin, 155 Carver St. Lincolndale Casson, Thomas H. Huntington Station Goldberg, Julius L., 2 Sage Court Imholz, Arthur J., 5 Bradford Pl. Lindenhurst Ort, Herbert L., 35 Cawfield Lane Balaklaw, Abraham, 35 W. Hoffman Ave. McDuffee, Frank J., 127 Riviera Pkwy. Irvington-on-Hudson Weber, William E., Riverview Rd. Liverpool Testone, John Anthony, 324 First St. (13088) Islip Terrace Brass, Melvin Jay, 62 Craig Rd. Lockport O’Connor, Holman G., 219 Hawley St. (14094) Swift, Peters and McLaughlin, Palace Theatre Bldg. Ithaca Maxfield, Randolph & Carpenter, First National Bank Bldg. Long Island City Nelli, D. J., 308 N. Tioga St. Craig, Allen E. R., 29-28 41st Ave. (11101) Randolph & Carpenter, First National Bank Bldg. Fielman, Alcott & Seidman, 37-06 30th Ave. (11103) Santos, S. E., 709 Triphammer Rd. (14850) Friedman, Arnold, 28-53 Steinway St. (11103) Firm List of Members 73

NEW YORK (Continued)

Long Island City (Continued) New City Hanley, Thomas F. & Co., 24-16 Bridge Plaza S. Bard, Herbert, 49 Maple Ave. (10956) (10001) Cohen and Fasman, 20 S. Main St. Pustorino & Puglisi, 32-21 Broadway (6) Korn, Murray L„ 20 S. Main St. Schneider, Emil L., 29-28 41st Ave. (11101) Wasser, David L., 28 Deerwood Dr. Lynbrook New Hyde Park Duplessis, Edward K., 4 Atlantic Ave. (11563) Coe & Mittler, 2014 Hillside Ave. (11042) Gustin, Philip, 194 Hendrickson Ave. Cohen, Charles C., 128 South Dr. Lucci, E. L. Company, 23 Evergreen Ave. (11563) Warshaw, Alvin, 1300 Jericho Tpke. (11040) Markowitz, Sidney, 483 Merrick Rd. New Rochelle Mamaroneck Bennett, Harvey, 271 North Ave. (10801) Fishstein, David & Co., 138 Centre Ave. (10805) Goldman, Melvin and Company, 257 Mamaroneck Glick-Freedman, 271 North Ave. (10801) Ave. Horowitz, David, 75 Rugby Rd. (10804) Lieben, J. Bernhard, 28 Howard Pkwy. (10801) Manhasset Marlowe, Leon, 17 John Alden Rd. (10801) Hom, Robert H., 35 Revere Rd. McConaghy, Joseph William, Town Dock Rd. Meckler, Barney, 271 North Ave. (10801) Massapequa Montgomery, Robert F., 10 S. Division St. (10800) Odendahl, William J., Jr., 271 North Ave. (10801) Blumenthal, Myron M., 16 Rockaway Pl. Schwartz, Harry S., 395 Quaker Ridge Rd. Ducey, William J., Jr., 3 Park Lane Pl. Wagner, Alexander, 271 North Ave. (10801) Holtzman & Gold, 105 Grand Ave. (11758) Weiss, Leon N., 271 North Ave. (10801) Zuckerman, Aaron, 43 Somerset Rd. (10804) Massena Leary and Dox, 133 Allen St. (13662) New York City (Manhattan—The Bronx) Merrick Aaronson, Robert B., 150 Broadway (10038) Mitnick, Jack, 1639 James St. Abrahams, Gold & Hecht, 280 Madison Ave. (10016) Weinert, Saul J., 141 Margaret Blvd. Abrams, Meresman & Co., 545 Madison Ave. (10022) Abrams, R. Robert, 330 E. 46th St. (10017) Ackerman and Ackerman, 60 E. 42nd St. (10017) Middletown Ackerman, Henry H. & Co., 19 Rector St. (10006) Hirsch & Judelson, 4 South St. Adams & Becker, 110 E. 42nd St. (10017) Markovits, William B., 1 North St. (10941) Addison, John & Co., 30 Broad St. (10004) Rackett, Robert H., 109 North St. Aderer, Alexander & Co., 79 Madison Ave. (10016) Ades, Bernard, 342 Madison Ave. (10017) Mill Neck Adler, Faunce & Leonard, 101 Park Ave. (10017) Scheib, Arthur, Jr., Thrush Hollow Agren, Lehmann & Co., 220 W. 42nd St. (10036) Akabas, Aaron L., 7 E. 42nd St. (10017) Alberts & Kahn, 295 Madison Ave. (10017) Mineola Albin & Albin, 15 Park Row (10038) Auslander & Gordon, 100 E. Old Country Rd. (11501) Almour, David J. & Co., 350 Fifth Ave. (10001) Green & Green, 38 Willis Ave. Alpern & Heller, 10 E. 40th St. Israel, Leo & Co., 210 Old Country Rd. Alperstein, Mark, Miller & Weber, 285 Madison Ave. Millman, Morris, 100 E. Old Country Rd. (11501) (10017) Price Waterhouse & Co., 220 Old Country Rd. Alpert, Irving, 53 Park Pl. (10007) (11501) Alson & Abramoff, 14 Maiden Lane (10038) Singer & Mellow, 100 E. Old Country Rd. (11501) Alson & Brown, 99 Park Ave. (10016) Wengrover, Bernard, 32 3rd Ave. Altman, Morris, 25 W. 39th St. (10018) Altschuler, Israel, 2544 Valentine Ave. (10458) Monroe Amber, Harold L., 401 Broadway (10013) Amick and Spicer, 50 Broadway (10004) Eininger, Daniel, Citizens Bank Bldg. Anchin, Block & Anchin, 270 Madison Ave. (10016) Andersen, Arthur & Co., 80 Pine St. (10005) Monsey Andreas, Esberg & Company, 230 Park Ave. (10017) Cahn, Arthur J., 22 Hilltop Pl. Angus, David A., 516 Fifth Ave. (10036) Gorman, Elliot, 4 Sunrise Dr. (10952) Anik, Herman M., 550 Fifth Ave. (10036) Apfel & Englander, 347 Madison Ave. (10017) Monticello Apfel, S. Howard & Co., 501 Fifth Ave. (10017) Kullback, Albert, 311 Broadway Apt, David D., 855 Ave. of the Americas (10001) Architect & Brown, 10 E. 40th St. (10016) Meyer, Aaron, 253 Broadway Arnsten, Lawrence E., 15 E. 48th St. (10017) Aronowitz, Samuel & Co., 1440 Broadway (10018) Mt. Kisco Aronson, Max & Co., 570 Seventh Ave. (10018) Slotoroff, Herman A., 637 Main St. Aronson & Oresman, 350 Fifth Ave. (10001) Ash & Parsont, 11 W. 42nd St. (10036) Ashley, Jack, 12 E. 41st St. (10017) Mt. Vernon Asman, Arnold M., 276 Fifth Ave. (10001) Colodny, Emanuel & Company, 22 W. First St. Auerbach & Buck, 310 Madison Ave. (10017) Egan & Nielsen, 120 Prospect Ave. Auerbach, Harry, 1 Liberty St. (10005) Goldstein, Ira, 22 W. First St. Auslander, Julius S., 1186 Broadway (10001) Hartzband, Arthur M., 1 Stevens Ave. (10550) Auslander, Martin, 377 Broadway (10013) Samuels and Samuels, 10 Fiske Pl. Austin, Richard, 111 W. 40th St. (10018) Taub, Milton M., 9 W. Prospect Ave. (10550) Avidon, Matthew, 154 Nassau St. (10038) Waldman, Marvin J., 625 Gramatan Ave. (10552) Ayrons & Hirschfield, 1440 Broadway (10018) Bacas, Gates & Potter, 110 E. 42nd St. (10017) Bachrach, Alfred R. & Co., 770 Lexington Ave. Nanuet (10021) Greenhut, Alfred, College & First Aves. Back, Wax & Streisfeld, 1 Park Ave. (10016) Bacon, Ross M., 19 W. 44th St. (10036) Baer & Baer, 401 Broadway (10013) Newark Baker & Baker, 32 Broadway (10004) Baumann, Harold E., 211 West Ave. Ball, William & Co., 225 W. 34th St. (10001) Bank, Druckman, Hill & Mach, 111 W. 40th St. (10018) Newburgh Barash, David B., 475 Fifth Ave. (10017) Copans, Lawrence W., 157 Liberty St. (12553) Bard, Herbert, 515 Madison Ave. (10022) Dowd, Thomas G., M.D. 26 Quassaick Ave. Bardt & Bardt, 5 Beekman St. (10038) Hellman, Meyer, 73 2nd St. Barnett, Arthur J., 342 Madison Ave. (10017) Jonick, Robbins, Greene & Sosnoff, 481 Broadway Barnum, Ronald P., 19 W. 44th St. (10036) (12550) Baron, Irving & Company, 205 W. 34th St. (10001) Mantis & Zeitlin, 297 Liberty St. Barsony, Joseph, 350 Fifth Ave. (10001) Nugent & Haeussler, 26 West St. (12553) Barst & Goldwasser, 11 W. 42nd St. (10036) Rich & Marks, 346 Broadway (12550) Baskind, George, 405 Lexington Ave. (10017) 74 American Institute of Certified Public Accountants

NEW YORK (Continued)

New York City (Continued) Borod and Kraus, 1619 Broadway (10019) Borow & Borow, 1440 Broadway (10018) Bass & Lemer, 40 Exchange Pl. (10005) Borowik, Stanley S., 500 Fifth Ave. (10036) Bass, Samuel D., 275 Madison Ave. (10016) Bosky, Irving A., 1 E. 42nd St. (10017) Battaglia, John L., 566 Seventh Ave. (10018) Botwinick, Benjamin, 1290 Ave. of the Americas Baum, Steinbach & Co., 19 W. 44th St. (10036) (10019) Baumann & Schlossberg, 152 W. 42nd St. (10036) Boyce, Hughes & Farrell, 7 Dey St. (10007) Bayer, Clauson, Swanson & Co., 67 Wall St. (10005) Brach, Gosswein & Lane, 1776 Broadway (10019) Beard & Abney, 15 E. 69th St. (10021) Brachfeld, Herbert J., 147 W. 42nd St. (10036) Beck and Field, 515 Madison Ave. (10022) Bradford, Emsar, Jr., 307 Lenox Ave. (10027) Beck, Harry, 8 W. 40th St. (10018) Brady, John F., 500 Fifth Ave. (10036) Beck & Metzger, 11 E. 44th St. (10017) Brand & Baron, 450 Seventh Ave. (10001) Becker, Abraham, 51 E. 90th St. (10028) Brandon & Brandon, 225 Broadway (10007) Becker and Frank, 545 Fifth Ave. (10017) Brandon, Carl, 310 Madison Ave. (10017) Becker, Lee, 277 Broadway (10007) Brandt & Pollock, 233 Broadway (10007) Becker, Louis, 11 W. 42nd St. (10036) Brandvein, Herbert C., 171 Madison Ave. (10016) Becker and Roemer, 475 Fifth Ave. (10017) Braudy, Leon J., 347 Madison Ave. (10017) Becker Sanford, 11 W. 42nd St. (10036) Brauer, A. M. & Co., 250 W. 57th St. (10019) Beer, Abraham and Company, 300 W. 55th St. (10019) Braun, Aaron, 60 E. 42nd St. (10017) Behan, Michael J., 515 Madison Ave. (10022) Braun, Milton B., 225 Broadway (10007) Behren & Mast, 450 Seventh Ave. (10001) Braunfeld, Archibald U., 270 Madison Ave. (10016) Behrman, H. J. & M. H. Company, 666 Fifth Ave. Braunstein, Chernin & Plant, 300 Madison Ave. (10019) (10017) Belanger & Boulogne, 25 W. 43rd St. (10036) Braverman, Bernard, 132 Nassau St. (10038) Bell, Ellis, 55 W. 42nd St. (10036) Brecker, Zucker & Co., 11 W. 42nd St. (10036) Bell, Ernest W. and Company, 25 Broadway (10004) Breiner, Edmund E., 507 Fifth Ave. (10017) Bellet, Fred S., 175 Fifth Ave. (10010) Brender, William D., 366 Broadway (10013) Belsky and Abbe, 1501 Broadway (10036) Brenner, David S., 148 E. 46th St. (10017) Bemis, Lloyd E. & Co., 107 William St. (10038) Breskin, Murry & Company, 41 E. 42nd St. (10017) Bennett & Danziger, 147 W. 42nd St. (10036) Bressman & London, 855 Ave. of the Americas (10001) Benton, Herbert M., 522 Fifth Ave. Briloff, Abraham J., 30 Broad St. (10004) Bercu, Nelson & Co., 55 W. 42nd St. (10036) Broadwell, Michael & Co., 5 Hanover Sq. (10004) Berdon, David & Co., 511 Fifth Ave. (10017) Broda, Lucille, 224 E. 38th St. (10016) Berg, Israel, 450 Seventh Ave. (10001) Brodsky, Irving & Co., 205 W. 34th St. (10001) Berger, Abraham H., 225 W. 34th St. (10001) Brody, Tobias, 249 W. 34th St. (10001) Bergman, Rudolph & Son, 6 Maiden Lane (10038) Bronstein, J. M., 270 Madison Ave. (10016) Bergman, Saul & Company, 26 Broadway (10004) Brout, Henry & Company, 295 Madison Ave. (10017) Berkowitz, Bernard H., 22 E. 41st St. (10017) Brown, Benjamin, 1790 Broadway (10019) Berkowitz, Morris, 132 W. 43rd St. (10036) Brown & Davis, 342 Madison Ave. (10017) Berkowitz, Seymour, 276 Fifth Ave. (10001) Brown & McCoy, 71 Broadway (10006) Berkowitz, Stanley, 250 W. 57th St. (10019) Bruck & Company, 545 Fifth Ave. (10017) Berland, Stanley I., 171 Madison Ave. (10016) Bruckner, Max & Company, 10 E. 40th St. (10016) Berlin and Kolin, 1775 Broadway (10019) Bruell and Keller, 11 Park Pl. (10007) Bermack, Charles K. & Co., 1407 Broadway (10018) Bruneau, Armand L. Company, 74 Trinity Pl. (10006) Berman and Berman, 18 E. 41st St. (10017) Bruneau & Van Brunt, 150 Broadway (10038) Berman, Irving J., 21 E. 40th St. (10016) Brunt & Co., 757 Third Ave. (10017) Berman & Jackson, 10 E. 40th St. (10016) Bryan, Charles T. & Co., 55 Liberty St. (10005) Berman, Michael, 521 Fifth Ave. (10017) Bryman, George, 1441 Broadway Bernard, Milton M., 10 E. 40th St. (10016) Buchalter, Zachary, 350 Fifth Ave. (10001) Bernstein, Bernard, 401 Broadway (10013) Buchbinder, Stein & Co., 1440 Broadway (10018) Bernstein & Braunschweig, 101 Park Ave. (10017) Buckner, Seymour D., 350 Fifth Ave. (10001) Bernstein, David and Co., 20 E. 46th St. (10017) Budner, Solomon H. & Co., 170 Broadway (10038) Bernstein, Felix I., 79 Wall St. (10005) Buksbaum, Reuben & Co., 401 Broadway (10013) Bernstein, Jack M., 1776 Broadway (10019) Bunsis, Donald L., 170 Broadway (10038) Bernstein, Jerome, 485 Fifth Ave. (10017) Buren & Buren, 295 Madison Ave. (10017) Bernstein, Mason and Pincus, 232 Madison Ave. Burian, Kurt, 507 Fifth Ave. (10017)' (10016) Burke, Thomas G. & Company, 230 Park Ave. (10017) Bernstein, Michaelson, Sternbach & Goldstein, 60 E. Burn & Thau, 55 Liberty St. (10005) 42nd St. (10017) Burris, S. George, 19 W. 44th St. (10036) Bernstein, Milton A., 1440 Broadway (10018) Burstein & Rabinowitz, 30 E. 42nd St. (10017) Bernstein, Robbins & Trager, 565 Fifth Ave. (10017) Busch, Harold J., 225 W. 34th St. (10001) Berro, Morris, 475 Fifth Ave. (10017) Butwin, Jurgrau, Butwin & Co., 475 Fifth Ave. Bersohn, A. P., 551 Fifth Ave. (10017) (10017) Berson, Samuel & Co., 1450 Broadway (10018) Butwin, Rosen, Butwin, 55 John St. (10038) Betancourt, Ramon, 260 W. 73rd St. (10023) Buyer, Irving, 303 W. 42nd St. (10036) Betz, William L., 25 Broad St. (10004) Byrnes & Baker, 19 Rector St. (10006) Biederman & Greenwald, 250 W. 57th St. (10019) Byxbee, T. M. Company, 70 Pine St. (10005) Bierwirth, Albert H., 1510 Unionport Rd. (10462) Caffina, Sands, Steinberg & Stern, 80 Eighth Ave. Bilchick, A. L. & Company, 201 W. 89th St. (10024) (10011) Bildner, William, 225 W. 34th St. (10001) Cahen, Morris M., 635 Madison Ave. (10022) Biller & Snyder, 141 Broadway (10006) Cahn, Samuel, 450 Seventh Ave. Billman & Gaines, 225 W. 34th St. (10001) Caine, N. R. & Company, 40 Exchange Pl. (10005) Bindamin & Miller, 60 E. 42nd St. (10017) Calabro & Co., 2488 Grand Concourse (10458) Binder, Jacob A., 201 W. 72nd St. (10023) Camhi, Max, 475 Fifth Ave. (10017) Birnbaum, Morris, 160 Broadway (10038) Cannon, Jos. W. Co., 33 W. 42nd St. (10036) Birnbaum, Saul I., 30 E. 42nd St. (10017) Cantor, Irving, 55 W. 42nd St. (10036) Blackstone, F. Gordon, 261 Madison Ave. (10016) Carbone, Vincent J., 17 John St. (10038) Blattman, Murray, 200 W. 34th St. (10001) Blau, Joseph D. & Co., 1776 Broadway (10019) Carr and Company, 39 Broadway (10006) Bliss, Max L., 156 Fifth Ave. (10010) Caruso, Ernest R., 11 W. 42nd St. Blitz, George, 250 W. 57th St. (10019) Cascione, John, 141 Broadway (10006) Bloom, Joseph J. & Co., 10 W. 33rd St. (10001) Chaikin & Fialkow, 55 W. 42nd St. (10036) Bloom, Samuel J., 475 Fifth Ave. (10017) Chambellan, Berger & Welti, 20 Vesey St. (10007) Blum, Harry L., 250 W. 57th St. (10019) Chanko, Marvin S., 11 Fifth Ave. (10003) Blum, Louis D. & Co., 110 E. 42nd St. (10017) Chernofsky, Morris I., 11 W. 42nd St. (10036) Blum, Michael H. & Company, 100 W. 42nd St. Chiarelli & DiRocco, 579 E. 184th St. (10036) Chiarelli, Salvatore, 200 Park Ave. (10017) Blumberg, Block & Carter, 350 Fifth Ave. (10001) Chill & Weiner, 51 Chambers St. (10007) Blumenberg, Sidney, 475 Fifth Ave. (10017) Chirlian, Parker & Co., 25 W. 43rd St. (10036) Blumenfeld, Herbert, 507 Fifth Ave. (10017) Christian, Chauncey L., 48 W. 48th St. (10036) Blumenthal & Fliegelman, 103 Park Ave. (10017) Chumsky, Alvin L., 60 E. 42nd St. (10017) Blumstein, Neil, 475 Fifth Ave. (10017) Cieri, Joseph N., 395 Broadway (10013) Blutman, Samuel A., 366 Broadway (10013) Clarke, Oakes & Greenwood, 80 Broad St. (10004) Bly, Saul S. & Company, 61 Broadway (10006) Cleary, During & Co., 26 Broadway (10004) Bogen, Goldstein & Co., 225 W. 34th St. (10001) Cobert and Schwartz, 50 Broadway (10004) Bohrer, Ira, 17 Battery Pl. (10004) Cogan, Epstein, Bell & Maurer, 350 Fifth Ave. Bonderow, Jack C„ 274 Madison Ave. (10016) (10001) Boothe, Garland C., 11 Broadway (10004) Cohen, Arnold Howard, 1 E. 42nd St. (10017) Firm List of Members 75

NEW YORK (Continued)

New York City (Continued) Farber, Jacob & Co., 230 W. 41st St. (10036) Farmer, Maimone & Braun, 350 Fifth Ave. (10001) Cohen & Feld, 565 Fifth Ave. (10017) Farrell, Warren S., 800 Second Ave. (10017) Cohen, Irving H., 350 Fifth Ave. (10001) Fass & Buchalter, 140 Nassau St. (10038) Cohen, Josef B., 166 E. 63rd St. (10021) Fass, Jacob J., 170 Broadway (10038) Cohen, Keller, Loffmin & Co., 570 Seventh Ave. Fassler, Harry, 11 W. 42nd St. (10036) (10018) Fava, Dante, 152 W. 42nd St. (10036) Cohen, Morton & Company, 393 Seventh Ave. (10001) Favino, Victor M., Jr., 53 E. 54th St. (10022) Cohen, Morton M. & Co., 45 W. 34th St. (10001) Feder, Harry, 11 Park Pl. (10007) Cohen & Spaulder, 19 W. 44th St. (10036) Feiman, Geller and Feiman, 295 Madison Ave. (10017) Cohn, J. H. & Company, 505 Park Ave. Fein, Benjamin D., 8 W. 40th St. (10018) Cohn, Louis J. & Co., 103 Park Ave. (10017) Feinberg, Jacobs & Furman, 1440 Broadway (10018) Colby, David & Co., 60 E. 42nd St. (10017) Feinberg & Kadison, 52 Broadway (10004) Collins, Gregory V. & Company, 76 Beaver St. (10005) Feinberg and Lusterman, 38 Park Row (10038) Connaughton, Howard W., 311 W. 43rd St. (10036) Feingold, S. Theodore, 1271 Ave. of the Americas Conrad and Zachary, 152 W. 42nd St. (10036) (10020) Conroy, Smith & Co., 26 Broadway (10016) Feldberg & Hall, 570 Seventh Ave. (10018) Cook, Leon H., 285 Madison Ave. (10017) Feldman & Herbstman, 225 Broadway (10007) Cookler, Milton, 393 Seventh Ave. (10001) Feldman, Isidore and Company, 350 Fifth Ave. (10001) Cooper, S. P. & Company, 160 Broadway (10038) Feldman, Moe, 400 Madison Ave. (10017) Cooperman, Leo, 110 E. 42nd St. Feldman and Pollack, 400 Madison Ave. (10017) Corn, Theodore F. & Co., 570 Seventh Ave. (10018) Comes, Henry, 507 Fifth Ave. (10017) Felix, Harold J., 7 E. 48th St. (10017) Cousins, James A., 366 Fifth Ave. (10001) Felsen, Littenberg & Chance, 10 E. 40th St. (10016) Crook and Eccleston, 165 Broadway (10006) Fendell, M. D. & Co., 230 Park Ave. (10017) Cunningham, J. M., 111 Broadway (10006) Fenton, Sidney J., 60 E. 42nd St. (10017) Curran and Company, 420 Lexington Ave. (10017) Ferber and Trager, 511 Fifth Ave. (10017) Curtis, David, 19 W. 44th St. (10036) Ferro, Berdon & Company, 295 Madison Ave. (10017) Cutler, Isaac, 150 Broadway (10038) Fersten, Sidney, 475 Fifth Ave. (10017) Cymrot, Irwin M. & Co., 350 Fifth Ave. (10001) Fetter, Norman, 855 Ave. of the Americas (10001) Dallek, Gerald H., 11 W. 42nd St. (10036) Feuerstein, Benjamin L., 305 Broadway (10007) Danahar & Bastable, 11 Park Pl. (10007) Fialkoff, Lieberman and Friedman, 60 E. 42nd St. Daniels, Isidor, 535 Fifth Ave. (10017) (10017) Danis, Sydney H. and Company, 358 Fifth Ave. Fiata, Elia A., 3983 Murdock Ave. (10466) (10001) Field, Nathaniel & Co., 521 Fifth Ave. (10017) Danish, David, 225 W. 34th St. (10001) Fields, Fischgrund & Aerenson, 11 W. 42nd St. Danzig, Joseph, 165 Broadway (10036) Davey & Harms, 405 Lexington Ave. (10017) Fields, Jack A., 210 E. 47th St. (10017) Davidson, Harold N., 92 Liberty St. (10006) Finger, Sidney, 30 E. 42nd St. (10017) Davidson, Maxwell L., 50 Broad St. (10004) Fink, Max, 47 W. 43rd St. (10036) Davies & Davies, 30 E. 42nd St. (10017) Finkelstein, Goldstein and Rick, 570 Seventh Ave. Davis, H. R. & Co., 1407 Broadway (10018) (10018) DeCurtis, Victor E., 1060 Allerton Ave. (10469) Finkle and Abo, 50 E. 42nd St. (10017) Dellicato, Michael A., 150 Broadway (10038) Finn, Lubin and Company, 10 E. 40th St. (10016) Denby and Kraese, 30 E. 42nd St. (10017) Fisch, David S. & Co., 285 Madison Ave. (10017) Deutsch, Carl, 580 5th Ave. (10036) Fischer, David S. & Co., 51 Chambers St. (10007) Diamond, Jacob H. & Co., 10 E. 43rd St. (10017) Fischman, Samuel & Co., 500 Fifth Ave. (10036) Diamond & Pinter, 30 E. 42nd St. (10017) Fish, N. L. & Company, 350 Fifth Ave. (10001) Dicker, Daniel, 12 E. 41st St. (10017) Fisher, Frederick Frank, 300 Park Ave. S. (10010) Diller, Schindler and Goldfarb, 292 Madison Ave. Fishman, Herman, 152 W. 42nd St. (10036) (10017) Fjeld, E. I., 100 LaSalle St. (10027) Dince & Gelley, 150 Broadway (10038) Flamm, Charles, 225 Broadway (10007) Dinerman, James, 60 E. 42nd St. (10017) Flamm, Robert R., 630 Third Ave. (10017) Dinkes, Benjamin, 11 W. 42nd St. (10036) Flaster, Charles, 33 W. 42nd St. (10036) Dobkin, Herman J. & Co., 25 W. 43rd St. (10036) Fleischer, Thier, Lane & Lipton, 1775 Broadway Dolowitz, Alexander & Co., 485 Fifth Ave. (10017) (10019) Drake, Gregory, 295 Madison Ave. (10017) Flesch & Zeitlin, 180 Madison Ave. (10016) Drooks, Harold, 401 Broadway (10013) Fliegel, Emanuel & Co., 60 E. 42nd St. (10017) Dunn & Taylor, 40 Exchange Pl. (10005) Fluss, Edwin J. & Co., 130 W. 42nd St. (10036) Ebert, Louis J. & Co., 50 Broad St. (10004) Flynn, C. Lawrence & Company, 200 Park Ave. Eckes & Dean, 50 Broadway (10004) (10017) Fogel & Warantz, 1440 Broadway (10018) Edelson & Company, 50 Broad St. (10004) Foldes, Alexander C., 44 Whitehall St. (10004) Edelson, Ira V. Co., 60 E. 42nd St. (10017) Foong, Jeffrey, 9 Division St. Edwards & Pfeffer, 855 Ave. of the Americas (10001) Forer, Louis, 280 Madison Ave. (10016) Efros, Allen, 11 Broadway (10004) Fox & Juran, 295 Madison Ave. (10017) Eichen, Marvin A., 295 Madison Ave. Fox, W. & Company, 225 W. 34th St. (10001) Eisen & Hirsch, 701 Seventh Ave. (10036) Frank, Bernhard H. & Company, 225 W. 34th St. Eisenberg, Shapiro & Co., 280 Broadway (10007) (WOOD Eisenstat, Albert A., 125 Park Ave. (10017) Frankel, Abraham & Company, 225 Broadway (10007) Eisman and Company, 6 E. 45th St. (10017) Franklin & Co., 511 Fifth Ave. (10017) Eisner & Lubin, 529 Fifth Ave. (10017) Frazer and Torbet, 230 Park Ave. (10017) Eisner, Richard A. & Company, 475 Fifth Ave. Frederick & Goglio, 1440 Broadway (10018) Elkins, Jacob B., 141 Broadway (10006) Freedman and Freedman, 855 Ave. of the Americas Ellenbogen, Nath, 165 W. 46th St. (10036) (WOOD Ellenbogen, Nathan K., 1440 Broadway (10018) Freedman, Max, 10 E. 40th St. (10016) Ellins, David, 233 Broadway (10007) Freeman, Davis, Furgatch & Co., 1441 Broadway Ellman and Komorsky, 19 W. 44th St. (10036) (10018) Elstein, Louis H., 150 Broadway (10038) Freireich & Cohen, 33 W. 42nd St. (10036) Engelbourg, Aaron, 509 Fifth Ave. (10017) Frendel, Brown & Weissman, 8 W. 40th St. (10018) Englander, Max, 347 Madison Ave. (10017) Fried, John J. & Co., 276 Fifth Ave. (10001) Engleman and Volkman, 310 Madison Ave. (10017) Fried, Maurice, 1776 Broadway (10019) Engler, Calvin, 509 Fifth Ave. (10017) Fried, Samuel J., 55 W. 42nd St. (10036) Eolis, A. L. and Associates, 450 Seventh Ave. (10001) Friedensohn, I., 475 Fifth Ave. 10017) Epstein and Jaffe, 103 Park Ave. (10017) Friedland, Murray S., 1501 Broadway (10018) Epstein, Rosenberg & Co., 570 Seventh Ave. (10018) Friedman, D. & Company, 551 Fifth Ave. (10017) Ernst & Ernst, 120 Broadway (10005) Friedman, Daniel S., 516 Fifth Ave. (10036) Esberg, Andreas & Company, 230 Park Ave. (10017) Friedman and Greenblatt, 347 Madison Ave. (10017) Escoe and Heinberg, 217 Broadway (10007) Friedman, Lee G., 516 Fifth Ave. (10036) Escoett & Co., 130 William St. (10038) Friedman, Martin, 41 E. 42nd St. (10017) Estersohn, Irving, 52 Wall St. (10005) Friedman, Michael, 150 Broadway (10038) Etlin, Murray, 400 Madison Ave. (10017) Friedman & Winter, 152 W. 42nd St. (10036) Eysman, Philip Company, 1440 Broadway (10018) Frishkoff, Louis H. & Company, 170 Broadway Falb, Irving & Company, 200 W. 57th St. (10019) (10038) Falcone, Ralph A., 130 W. 56th St. (10019) Frumkin & Kalver, 101 W. 31st St. (10001) Fallis, Barry E., 275 Madison Ave. (10016) Funaro, George R., 370 Lexington Ave. (10017) Falon and Todres, 50 Broad St. (10004) Fund, David, 29 Broadway (10006) 76 American Institute of Certified Public Accountants

NEW YORK (Continued)

New York City (Continued) Greenberg, Joseph S., 350 Broadway (10013) Greenberg, Norman, 161 E. 42nd St. (10017) Furst, Marvin R., 305 Broadway (10007) Greenberg, Samuel and Company, 60 E. 42nd St. Gale, Joseph H., 11 W. 42nd St. (10036) (10017) Galenson, Lipson & Company, 11 Park Pl. (10007) Greenberg, Tucker & Co., 23 E. 26th St. (10010) Galett and Galett, 515 Madison Ave. (10022) Greenblatt, Arnold I., 347 Madison Ave. (10017) Ganeles, Benjamin M. & Co., 122 E. 42nd St. (10017) Greene, Leonard, 15 Park Row (10038) Ganeles, Paul M., 45 W. 45th St. (10036) Greenfield, Frederick Wm. & Co., 342 Madison Ave. Garbarini, Andrew, 217 Broadway (10007) (10017) Garber, Allan Lee, 424 Madison Ave. (10017) Greenfield, Joseph, 500 Fifth Ave. (10036) Garlick and Hofiman, 41 E. 42nd St. (10017) Greenspan, Kenneth, 30 E. 42nd St. (10017) Gasarch, Joseph M., 501 Madison Ave. (10016) Greenspan & Yelon, 60 E. 42nd St. (10017) Geist, Harry & Company, 341 Madison Ave. (10017) Greidinger, B. Bernard & Company, 1441 Broadway Gellar, David, 570 Seventh Ave. (10018) (10018) Geller, Fred H., 1501 Broadway (10036) Gremmel & Wuerfel, 50 Church St. (10007) Geller and Geller, 290 Madison Ave. (10017) Grill, Max and Company, 1775 Broadway (10019) Geller, Lester W., 1472 Broadway (10036) Groothuis, Kaplan & Rosen, 501 Fifth Ave. (10017) Gellin & Roth, 11 W. 42nd St. (10036) Gropper, Henry & Co., 350 Fifth Ave. (10001) Gershon and Mason, 8 W. 40th St. (10018) Gross & Abrahams, 22 W. 48th St. (10036) Gettry, Martin D. & Co., 276 Fifth Ave. (10001) Gross, Emanuel G., 250 W. 57th St. (10019) Getz, Joseph & Company, 521 Fifth Ave. (10017) Gross, Leon, 180 Madison Ave. (10016) Gewitz, Edward and Co., 350 Fifth Ave. (10001) Gross, Louis, 250 Broadway (10007) Gezelter, Abraham, 1133 Broadway (10010) Grossman, Bernard, 377 Broadway (10013) Gibbs, Irving S., 25 W. 43rd St. (10036) Grossman, Brozman & Agrin, 350 Fifth Ave. (10001) Gilbert, Theodore D., 500 Fifth Ave. (10036) Grossman, Daniel & Co., 47 W. 34th St. (10001) Giles, C. D. & Co., 67 Wall St. (10005) Grossman & Feder, 217 Broadway (10007) Giller and Giller, 15 W. 44th St. (10036) Grossman, Simon & Company, 475 Fifth Ave. (10017) Gindick, Irving, 72 Wall St. (10005) Gruber, Leon E. & Co., 565 Fifth Ave. (10017) Ginzler, Robert M., 1133 Broadway (10010) Gruber, Morris S., 550 Fifth Ave. (10036) Gittell, Irwin, 21 E. 40th St. (10016) Gukowsky, Sidney, 190 W. 170th St. (10452) Glantz & Sank, 305 Broadway (10007) Gullen, Henry S., 1780 Broadway (10019) Glaser, Benjamin & Co., 11 W. 42nd St. (10036) Gunner, Morris, 175 Fifth Ave. (10010) Glassel, Sidney, 475 Fifth Ave. (10017) Guttelman & Gertz, 305 Broadway (10007) Glasser, Ernest J., 341 Madison Ave. (10017) Gwirtzman, Sidney, 160 Broadway (10038) Glasser, Gerard A., 1457 Broadway (10036) Haas & Haas, 225 W. 34th St. (10001) Glickman, Louis & Co., 625 Madison Ave. (10022) Haas, Maurice A. & Adrian L., 12 E. 41st St. (10017) Glickman, M. I. & Company, 5 E. 57th St. (10022) Haas, Shields & Co., 450 Seventh Ave. (10001) Gluckman & Gevirman, 60 E. 42nd St. (10017) Hackeling, Oberkirch, Corbin & Co., 608 Fifth Ave. Gluckman, Schacht & Greenberg, 99 Wall St. (10005) (10020) Gluss & Gluss, 230 Park Ave. (10017) Hacker, Samuel & Company, 1270 Ave. of the Amer­ Godt, Jacob, 450 Seventh Ave. (10001) icas (10020) Goffner, Norman M., 60 Wall St. (10005) Haffner, Joseph B., 1270 Ave. of the Americas (10020) Gold. Wohl & Gold, 565 Fifth Ave. (10017) Hahn, Stanley L., 210 Fifth Ave. (10010) Goldberg Bros. & Company, 10 E. 40th St. (10016) Halboth, Henry C., 165 Broadway (10006) Goldberg, Gilbert Co., 132 W. 43rd St. (10036) Hall, Paul S., 21 E. 40th St. (10016) Goldberg, Hyman R„ 116 John St. (10038) Hammarstrom, Gail M., 155 W. 46th St. (10036) Goldberg & Wertheim, 1790 Broadway (10019) Hammer, M. J. & Co., 261 Broadway (10007) Goldberger, B. J. & Company, 295 Madison Ave. Hammes, F. J. & Co., 551 Fifth Ave. (10017) (10017) Handel, Irving & Co., 11 W. 42nd St. (10036) Goldblatt, Brown & Sax, 30 Rockefeller Plaza (10020) Handelman, Seymour N., 55 W. 42nd St. Goldenberg and Goldenberg, 23 E. 64th St. (10021) Handelsman, L. & Company, 33 W. 42nd St. (10036) Goldes, Seymour, 521 Fifth Ave. (10017) Handler, Abraham, 152 W. 42nd St. (10036) Goldfinger, Wolkind & Binder, 225 W. 34th St. Hanigsberg, Delson & Broser, 711 Fifth Ave. (10022) (10001) Hanna, J. R. & Co., 11 E. 44th St. (10017) Golding & Eller, 51 Chambers St. (10007) Hanvey, Barry & Co., 103 Park Ave. (10017) Goldman, Robert, 1501 Broadway (10036) Haravay, Charles, 5 Beekman St. (10038) Goldman & Schneider, 17 John St. (10038) Harbus, Margulies & Grobstein, 11 W. 42nd St. Goldman & Schwartz, 120 W. 42nd St. (10036) (10036) Goldner, Jack, 101 Park Ave. (10017) Harrington & Nichols, 200 W. 34th St. (10001) Goldsmith & Voorhees, 7 Dey St. (10007) Harris, Kerr, Forster & Company, 420 Lexington Goldstein, David, 60 E. 42nd St. (10017) Ave. (10017) Goldstein & Herskowitz, 11 Park Pl. (10007) Harrison, Samuel and Company, 165 Broadway (10006) Goldstock, Louis, 342 Madison Ave. (10017) Hartmeyer & Duncan, 220 E. 42nd St. (10017) Golinko, Jerome I. & Company, 111 W. 50th St. Haskins & Sells, 2 Broadway (10004) (10020) Hasson, Albert J. & Co., 1776 Broadway (10019) Golub & Klein, 342 Madison Ave. (10017) Hauser, O’Connor & Hylind, 300 Madison Ave. Gompers & Blau, 149 Broadway (10006) (10017) Goodkin, Harry & Co., 1 Chase Manhattan Plaza Hayes, George J., 545 Fifth Ave. (10017) (10005) Heaton, Herbert & Co., 630 Fifth Ave. (10020) Goodkind, David A. & Company, 521 Fifth Ave. Heaton, W. C. and Company, 600 Fifth Ave. (10017) (10020) Goodman, Robert A., 1 E. 42nd St. (10017) Hecht, Charles & Company, 20 Exchange Pl. (10005) Goodman and Spinner, 363 Seventh Ave. (10001) Heimowitz & Heimowitz, 350 Fifth Ave. (10001) Goorland, Kleiman & Tannenbaum, 305 Broadway Heimer & Feder, 55 W. 42nd St. (10036) (10007) Held, Julius, 280 Madison Ave. (10016) Gordon and Kraus, 122 E. 42nd St. (10017) Held, Morton & Co., 401 Broadway (10013) Gordon, Samuel N., 130 Gale Pl. (10463) Helfat and Gross, 230 Park Ave. (10017) Gordon, S. Robert & Company, 140 E. 56th St. Heller, Daniel J., 85 Fifth Ave. (10003) (10022) Heller, Frederick R., 535 Fifth Ave. (10017) Gorsey, Daniel, 27 W. 55th St. (10019) Heller & Heller, 1440 Broadway (10018) Gorsky, Samuel C., 176 Broadway (10038) Heller, Joseph, 1457 Broadway (10036) Gottlieb & Mostel, 373 Fifth Ave. (10017) Hellman, Greenberg & Harris, 20 W. 45th St. (10036) Gould, D. Robert, 370 Lexington Ave. (10017) Hendel, Abraham, 507 Fifth Ave. Gould, Mortimer D. & Co., 175 Fifth Ave. (10010) Henry, Robert Lee, 60 E. 42nd St. (10017) Graham & Farber, 1841 Broadway (10023) Herbert, Joseph S. & Company, 350 Fifth Ave. Granger, Marshall & Company, 60 E. 42nd St. (10017) (10001) Granick, Theodore, 570 Seventh Ave. (10018) Herman, Martin H., 250 W. 57th St. (10019) Grant, Alexander & Company, 6 E. 45th St. (10017) Herman, Samuel, 1440 Broadway (10018) Graven, Duggan & Company, 295 Madison Ave. Hermele, Cyril H. & Company, 225 Broadway (10007) Gray and Gray, 366 Madison Ave. (10017) Hertz & Herson, 2 Park Ave. (10016) Grayson & Bock, 26 Broadway (10004) Hest, Irving Wm., 521 Fifth Ave. (10017) Grayson, Stanford J., 2855 Claflin Ave. (10468) Higgins, Wiemer & Shore, 53 Park Pl. (10007) Green & Green, 122 E. 42nd St. (10017) Hillman, Murray, 1533 Townsend Ave. (10452) Green, Strocker & Company, 850 Third Ave. (10022) Himmelblau, David & Co., 350 Fifth Ave. (10001) Greenberg, Benjamin, 70 Pine St. (10005) Hirsch, Alvin C., 150 Nassau St. (10038) Greenberg, I. David, 855 Ave. of the Americas Hirsch, Sidney, 566 Seventh Ave. (10018) (10001) Hirsch, Sol & Co., 12 E. 41st St. (10017) Firm List of Members 77

NEW YORK (Continued)

New York City (Continued) Kaufman, Levy & Goldstein, 1776 Broadway (10019) Hirsh, Louis D., 11 W. 42nd St. (10036) Kaufman & Mendelsohn, 200 Park Ave. (10017) Hoberman, Louis G. & Co., 855 Ave. of the Amer­ Kaufman, Myer L., 135 Broadway (10006) icas (10001) Kaufman, Plager & Landsman, 9 E. 40th St. (10016) Koenig, Sam B., 64 W. 48th St. (10036) Kelly, Daniel F. & Co., 258 Broadway (10007) Hofiberg & Oberfest, 475 Fifth Ave. (10017) Kessler, Harry A., 36 W. 44th St. (10036) Hofflin & Fish, 545 Fifth Ave. (10017) Kessler and Kessler, 855 Ave. of the Americas (10001) Hoffman, George B., 2727 University Ave. (10468) Kestenbaum, David & Co., 19 W. 44th St. (10036) Hoffman, Joseph, 152 W. 42nd St. (10036) Kiebel, A. Louis, 350 Fifth Ave. (10001) Hoffman, Milton N. & Co., 415 Madison Ave. (10017) Kimeldorf & Farb Co., 217 Broadway (10007) Hoffman, Robert, 509 Fifth Ave. (10017) Kimelman, Oscar & Co., 230 Park Ave. (10017) Hollender, Murray H. & Co., 580 Fifth Ave. (10036) King and Company, 68 William St. (10005) Holtzman & Gold, 17 Battery Pl. (10004) Kingsley, George H. & Co., 25 W. 43rd St. (10036) Homes & Davis, 521 Fifth Ave. (10017) Kipnis & Karchmer, 655 Madison Ave. (10021) Hom, Douglas S., 515 Madison Ave. (10022) Kirkman, Alexander S., 75 West St. (10006) Horne, Milton M., 1440 Broadway (10018) Kirmayer, Leo J., 170 Broadway (10038) Hornstein & Broder, 18 E. 41st St. (10017) Kirschen, Herman L., 509 Fifth Ave. (10017) Horowitz, William S., 11 W. 42nd St. (10036) Kirshenbaum, Mark, 21 E. 40th St. (10016) Horwath & Horwath, 41 E. 42nd St. (10017) Kirstein & Davis, 60 E. 42nd St. (10017) Housman, Laurence L, 261 Broadway (10017) Klausner, Hazen and Co., 295 Madison Ave. (10017) Howell, H. E., 500 Fifth Ave. (10036) Kleiger, F. T. and Company, 250 Broadway (10007) Huberfeld, Ralph, 521 Fifth Ave. (10017) Klein, Bernard L., 377 Fifth Ave. (10016) Huberfeld & Rubin, 11 W. 42nd St. (10036) Klein, Hinds & Finke, 60 E. 42nd St. (10017) Hudes & Stern, 225 W. 34th St. (10001) Klein, Irving, 150 Nassau St. (10038) Huene, Arthur H. and Company, 70 Pine St. (10005) Klein, Jack H., 375 Park Ave. (10022) Hurdman and Company, 22 E. 40th St. (10016) Klein, Joseph & Company, 60 E. 42nd St. (10017) Hurdman and Cranstoun, 43 Broad St. (10004) Klein, Katcher & Co., 50 E. 42nd St. (10017) Hurwitz & Jaffe, 855 Ave. of the Americas (10001) Klein, Leo, 315 Fifth Ave. (10016) Hyans, Stern, 1441 Broadway (10018) Klein, Weiser & Kosstrin, 21 E. 40th St. (10016) Ide, Rodbart & Simel, 19 E. 44th St. Klein, William, 132 Nassau St. (10038) Immerman, Irving S. & Co., 225 W. 34th St. (10001) Kleinman, Bernard D., 554 Fifth Ave. (10036) Infeld, Robert H., 3320 Kossuth Ave. (10467) Klinger, B. J., 76 Beaver St. (10005) Irgang & Irgang, 51 Chambers St. (10007) Klonsky, Louis H., 1440 Broadway (10018) Irvings, Gerstman & Irvings, 274 Madison Ave. Knapp, Morris, Jr., 54 Wall St. (10005) (10016) Knopf, Raeman & Tepper, 21 E. 40th St. (10016) Irwin, Louis, 551 Fifth Ave. (10017) Koch and Caruso, 26 Broadway (10004) Isaacs, Edward & Company, 500 Fifth Ave. (10036) Koch & Putterman, 152 W. 42nd St. (10036) Iseson, Pincus & Co., 44 Whitehall St. (10004) Koenig and Gross, 250 W. 57th St. (10019) Israel, Leo & Co., 1457 Broadway Kohget, Schneid & Lachs, 232 Madison Ave. (10016) Israelite, Abraham, 116 Central Park S. (10019) Kohler, Fred S. & Co., 171 Madison Ave. (10016) Israeloff, Robert L., 280 Madison Ave. (10016) Kohleriter & Spandorf, 350 Fifth Ave. (10001) Jacobs, David, 7 E. 42nd St. (10017) Koniges, Leslie N., 122 E. 42nd St. (10017) Jacobs, Evall, Hirson & Honig, 19 Rector St. (10006) Konigsberg, David L., 350 Fifth Ave. (10001) Jacobs, Jason, 400 Madison Ave. (10017) Kopelan & Gold, 56 Pine St. (10005) Jacobs, Myron J., 516 Fifth Ave. (10036) Kopell, Meyer, 295 Madison Ave. (10017) Jacobson, A. S. & Company, 152 W. 42nd St. (10036) Kopelman, Max & Co., 424 Madison Ave. (10017) Jacobson, Louis, 30 E. 62nd St. (10021) Kornberg, Philip R., 1841 Broadway (10023) Jacoby, Burton, 3555 Bainbridge Ave. (10467) Kornbluh, Sirkin & Ritter, 475 Fifth Ave. (10017) Jaffe, Herman, 360 Lexington Ave. (10017) Kornfeld & Regenstreif, 30 E. 42nd St. (10017) Jaffe, Ira, 475 Fifth Ave. (10017) Korse, Cooper & Rothkopf, 350 Fifth Ave. (10001) Jancourtz, Reuben, 276 Fifth Ave. (10001) Korsh, Sidney, 666 Fifth Ave. (10019) Jarmon, Sydney C., 378 West End Ave. (10024) Kortjohn, Martin & Company, 10 E. 40th St. (10016) Janis & Kaplan, 521 Fifth Ave. (10017) Kostner, Theodore, 555 Madison Ave. (10022) Jason, Bernard A., 342 Madison Ave. (10017) Kozak, Schwartz & Co., 310 Madison Ave. (10017) Joffe, Bernhard M. & Co., 475 Fifth Ave. (10017) Kracke, William H., 450 Seventh Ave. (10001) Joffe, David E., 507 Fifth Ave. (10017) Kraditor & Haber, 38 Park Row (10038) Johnson, Atwater & Company, 130 William St. (10038) Kraft, Finkelstein & Co., 95 Madison Ave. (10016) Johnson, Wood & Co., 19 Rector St. (10006) Kraft, Van Damm & Co., 225 W. 34th St. (10001) Jonick, Robbins, Greene & Sosnoff, 521 Fifth Ave. Kramer, Nathaniel, 350 Fifth Ave. (10001) (10017) Krantz, Charles S. & Co., 10 E. 40th St. (10016) Joseph, David & Company, 17 E. 49th St. (10017) Kranzer & Kass, 475 Fifth Ave. (10017) Josephson, Weiss & Eagel, 1 E. 42nd St. (10017) Krasner, Harry, 60 E. 42nd St. (10017) Juels, Irving, 32 Broadway (10004) Krassner, Albert, 271 Madison Ave. (10016) Kadison, Louis, 401 Broadway (10013) Kratter, Maurice M., 30 E. 42nd St. (10017) Kagan, Jacob, 170 Broadway (10038) Kraus, Ostreicher & Co., 19 W. 44th St. (10036) Kahn & Bernitz, 274 Madison Ave. (10016) Krauss, Ira, 570 Seventh Ave. (10018) Kaiser, Charles, Jr., 30 E. 42nd St. (10017) Krauter, Albert, 370 Lexington Ave. (10017) Kalish & Mittenthal, 55 W. 42nd St. (10036) Krepski, Adam, 80 Broad St. (10004) Kalish, Rubinroit & Co., 165 Broadway (10006) Kriegel, I. Stanley & Co., 570 Seventh Ave. (10018) Kaminsky and Kane, 61 Broadway (10006) Kritz, Morris, 60 E. 42nd St. (10017) Kanarick, S. M. & Co., 19 Rector St. (10006) Kritzer, Allan, 103 Park Ave. (10017) Kandel, Schaeffer Co., 350 Fifth Ave. (10001) Kandell, Wallace, 175 Fifth Ave. Krostich & Krostich, 60 E. 42nd St. (10017) Kanter, Allan A., 350 Fifth Ave. (10001) Krotki, Carl, 250 W. 57th St. (10019) Kantor, Joseph & Company, 261 Fifth Ave. (10016) Kuhns, M. S. and Company, 55 Liberty St. Kaplan, Henry J., 570 Seventh Ave. (10018) Kurcias, Irving, 501 Fifth Ave. (10017) Kaplan, Philip and Company, 7-11 E. 44th St. (10017) Kurman, Murray, 1440 Broadway (10018) Kaplow, George J., 350 Fifth Ave. (10001) Kurs, George, 250 W. 30th St. (10001) Kapner, Joseph, 41 W. 57th St. (10019) Kurtzer, Max, 325 Broadway (10007) Karman & Bernstein, 130 W. 42nd St. (10030) Kurz & Kurz, 122 E. 42nd St. (10017) Karmel, Abraham & Co., 521 Fifth Ave. (10017) Kurzer, Harry, 408 W. 14th St. (10014) Kass, Aaron M., 110 W. 40th St. (10018) Kuttner, Weiss & Berman, 20 E. 46th St. (10017) Kass, J. B. & Co., 201 Park Ave. S. (10003) LaFrance, Walker, Jackley & Saville, 56 Pine St. Kass, Mitchel, 366 Madison Ave. (10017) (10005) Kassell & Johnson, 250 Broadway (10007) Kaster, Benjamin C. & Company, 350 Fifth Ave. La Guardia & Petrella, 30 E. 42nd St. (10017) (10001) Lakin & Resnick, 40 Exchange Pl. (10005) Kastle, Samuel I., 236 E. 36th St. (10016) Lambrides & Lambrides, 220 W. 42nd St. (10036) Kastriner and Harris, 19 W. 44th St. (10036) Landau, Fred & Co., 1440 Broadway (10018) Katz, Benedict B., 420 Lexington Ave. (10017) Lande, Robert M., 55 W. 42nd St. (10036) Katz, Stanley & Company, 420 Madison Ave. (10017) Landwehr and Presti, 75 Maiden Lane (10038) Katz, Zuckerman and Company, 50 Broadway (10004) Lang Bros. Co., 1133 Broadway (10010) Katzenelson, David I., 521 Fifth Ave. (10017) Lang, Otto, 261 Broadway (10007) Kauffman, Joseph & Co., 11 W. 42nd St. (10036) Langer, Felix G., 50 Broadway (10004) Kaufman, Irving & Co., 1440 Broadway (10018) Lashins, I. R. & Company, 19 Rector St. (10006) Kaufman, Joseph A., 180 Madison Ave. (10016) Laskow, Seymour, 1457 Broadway (10036) Kaufman, Kolack and Co., Time & Life Bldg., Rocke­ Lassen, Rowland & Co., 39 Broadway (10006) feller Ctr. (10020) Lasser, J. K. & Company, 666 Fifth Ave. (10019) 78 American Institute of Certified Public Accountants

NEW YORK (Continued)

New York City (Continued) Main, Lafrentz & Co., 90 Park Ave. (10016) Malarkey, Henry F. & Company, 165 Broadway Lasser, S. Jay & Company, 400 Madison Ave. (10017) (10006) Lassman, Joseph I., 276 Fifth Ave. (10001) Malat, Leo, 250 W. 57th St. (10019) Laventhol, Krekstein, Griffith & Co., 500 Fifth Ave. Malek, J. Albert, 520 Fifth Ave. (10036) (10036) Malin, Bernard & Co., 277 Broadway (10007) Lawin, H. H. & Company, 475 Fifth Ave. (10025) Malone, Janelli, Gray & Malone, 349 E. 149th St. Lawson, Edward L. & Company, 331 Madison Ave. (10461) (10017) Maltz & Rosner, 30 E. 42nd St. (10017) Lazarow, William W., 119 W. 57th St. (10019) Mandel, George & Company, 424 Madison Ave. Leanza, Joseph F., 2444 Lorillard Pl. (10458) (10017) Lee, David T. Company, 500 Fifth Ave. (10036) Mandel, Joseph, 551 Fifth Ave. (10017) Leeds, Sidney H., 501 Fifth Ave. (10017) Mann and Brown, 65 E. 55th St. (10022) Lefkowitz, Abraham, 205 W. 34th St. (10001) Manoff, Morris, 60 E. 42nd St. (10017) Lefkowitz, Julius & Company, 1740 Broadway (10017) Margold, Ersken & Wang, 19 W. 44th St. (10036) Lehrer, Sidney, 733 Third Ave. (10017) Margolin & Sedler, 570 Seventh Ave. (10018) Leibner, Sol L., 850 Seventh Ave. (10019) Margolis, Harry, 233 Broadway (10007) Leichter and Tricarico, 505 Fifth Ave. (10017) Marin, Martin, 113 W. 42nd St. (10036) Leidesdorf, S. D. & Co., 125 Park Ave. (10017) Mark, Saul J., 60 E. 42nd St. (10017) Leinwand, Alan J., 275 Madison Ave. (10016) Markowe, Benjamin & Co., 39 Broadway (10006) Leister, Mortimer A., 150 Broadway (10038) Markowitz, Jacob L., 401 Broadway (10013) Lenley, Jay E. & Co., 375 Park Ave. (10022) Markrow, Max, 630 Third Ave. Lennard, Milton S., 40 Exchange Pl. (10005) Marks, Grey and Shron, 370 Seventh Ave. (10001) Leon, Tarlowe & Saper, 21 E. 40th St. (10016) Marks, Paul, 1776 Broadway (10019) Lerer, Abrams & Co., 444 Madison Ave. (10022) Marks, Philip, 200 W. 57th St. (10019) Lerner, Philip, 61 Broadway (10006) Marks, Pincus, 485 Lexington Ave. (10017) Lesch, Morris, 280 Broadway (10007) Marshall, David, 141 Broadway (10006) Leskowicz, Brower & Driver, 49 W. 45th St. Marshall, Dym Co., 276 Fifth Ave. (10001) Levavy, Zvi & Company, 21 E. 40th St. (10016) Marshall & Marshall, 250 W. 57th St. (10019) Levess, Herbert H. & Co., 70 W. 40th St. (10018) Martin, Leonard, 321 W. 35th St. (10001) Levin, Herman, 250 W. 57th St. (10019) Martin & Martin, 149 Broadway (10006) Levin, Irving, 485 Madison Ave. (10022) Masch, Sol & Company, 1790 Broadway (10019) Levine, Arthur J., 192 Lexington Ave. (10016) Mason and Company, 369 Lexington Ave. (10017) Levine & Goldman, 855 Ave. of the Americas (10001) Mass & Chaykin, 130 W. 42nd St. Levine, Harry & Co., 11 W. 42nd St. (10036) Matatia & Matatia, 511 Fifth Ave. (10017) Levine, Harry A. & Co., 16 W. 46th St. (10036) Mattersdorf, Leo & Co., 40 Exchange Pl. (10005) Levine, Julius A. & Co., 401 Broadway (10013) Mattes, Littman, 1440 Broadway (10018) Levine, Leonard & Co., 295 Madison Ave. (10017) Matthews, Panariello & Co., 150 Broadway (10038) Levine & Levine, 521 Fifth Ave. (10017) Mautner, Harry, 350 Fifth Ave. (10001) Levine, Louis, 11 W. 42nd St. (10036) Mautner and Rebhun, 350 Fifth Ave. (10001) Levine, Morris L., 11 W. 42nd St (10036) Maxon & Warren, 211 E. 51st St. (10022) Levy, Jacques M. & Co., 55 W. 42nd St. (10036) May, Edward Arthur, 369 Lexington Ave. (10017) Levy, Paul & Burger, 175 Fifth Ave. (10010) Mayers, Samuel & Company, 122 E. 42 St. (10017) Lewis, Jules and Company, 250 W. 57th St. (10019) McCaw. Alexander G., 101 Front St. (10005) Lewson, Adolph B. and Company, 200 W. 57th St. McGrath, Doyle & Phair, 120 Wall St. (10005) (10019) McKay & O’Keefe, 60 E. 42nd St. (10017) Librach, Michael, 10 E. 39th St. (10016) McKeon and Strong, 271 Madison Ave. (10016) Lichtendorf, Max & Co., 450 Seventh Ave. (10001) McLaughlin, Stuart W., 60 E. 42nd St. (10017) Lichtman, David, 12 E. 41st St. (10017) Meininger, Henry J., 1349 Lexington Ave. (10028) Lieb, David L. & Co., 200 Park Ave. (10017) Melman, Leonard I., 11 W. 42nd St. (10036) Lieberman, Marvin, 11 Broadway (10004) Menikoff, A. L. & Co., 165 Broadway (10006) Lifshey, Louis J. & Co., 55 W. 42nd St. (10036) Merdinger, H. & Co., 61 Broadway (10006) Liggio & Rothfeld, 415 Lexington Ave. (10017) Meresman, Meyer & Barnett, 225 W. 34th St. (10001) Lindner, Selig & Wiener, 261 Broadway (10007) Meringoff & Meringoff, 274 Madison Ave. (10016) Lindstrom, R. G. & Company, 600 Fifth Ave. (10020) Messer, Benedict C., 551 Fifth Ave. (10017) Lingley, R. T. & Co., 55 Liberty St. (10005) Metzger, Jules, 50 Broad St. (10004) Linowitz, Solomon, 30 Broad St. (10004) Meyer & Flynn, 41 E. 42nd St. (10017) Lipkin & Lipkin, 249 W. 34th St. (10001) Meyer & Wagman, 19 W. 44th St. (10036) Lipner, Leon 1., 141 Broadway (10006) Meyers, Louis, 51 Chambers St. (10007) Lippel, Sidney T., 33 W. 42nd St. (10036) Meyers & Meyers, 152 W. 42nd St. (10036) Lipshie, Joseph & Company, 1450 Broadway (10018) Michaelson & Metz, 521 Fifth Ave. (10017) Lipsky, Elias, 509 Fifth Ave. (10017) Milchin, Warner & Co., 19 W. 44th St. (10036) Lipsky & Naftol, 32 Broadway (10004) Miller & Ellin, 277 Broadway (10007) Lipton, Leon, 274 Madison Ave. (10016) Miller & Gordon, 19 W. 44th St. (10036) Litt & Prager, 15 Park Row (10038) Miller, Harry, 3801 Hudson Manor Terr. (10463) Little, A. V. & Sons, 110 E. 42nd St. (10017) Miller, James D. & Co., 140 Nassau St. (10038) Littman, Ralph, 663 Fifth Ave. (10022) Miller, Kahn and Nachshin, 116 John St. (10038) Livingston, Wachtell & Co., 19 W. 44th St. (10036) Miller & Mazarin, 1180 Sixth Ave. (10036) Lloyd Jones Company, 500 Fifth Ave. (10036) Miller, Milton, 305 Broadway (10007) Lobel, Donald Alan, 520 Fifth Ave. (10006) Miller, Norman, 342 Madison Ave. (10017) Loeb and Blicht, 305 Broadway (10007) Miller, Philip, 10 E. 40th St. (10016) Loeb & Proper, 501 Fifth Ave. (10017) Miller, Sklover & Miller, 450 Seventh Ave. (10001) Loewenwarter, Ernest D. & Co., 39 Broadway (10006) Miller & Weingarten, 250 W. 57th St. (10019) Lohman, Laurence, 9 E. 41st St. (10017) Miller, William B., 122 E. 42nd St. (10017) London, Barnet J., 570 Seventh Ave. (10018) Milligan, Muller & Company, 342 Madison Ave. Long, John M., 220 E. 42nd St. (10017) (10017) Longarzo, Anthony A., 2488 Grand Concourse (10458) Mintzer, Harry, 565 Fifth Ave. (10017) Lopez, Edwards, Frank & Co., 165 Broadway (10006) Mintzer and Mintzer, 104 E. 40th St. (10016) Lord, Helen, 342 Madison Ave. (10017) Miranda, Joseph, 70 Pine St. (10005) Lowenstein, L. Franklyn, 300 Madison Ave. (10017) Mirsky, Robert & Company, 152 W. 42nd St. (10036) Lowett & Epstein, 30 E. 42nd St. (10017) Mitchell, Joel & Company, 120 Broadway (10005) Lowitt, Donald J., 172 Madison Ave. (10016) Moore, Sanford E. & Co., 230 Park Ave. (10017) Lubin, Herman, 44 Beaver St. (10004) Moormans, W. J., 61 Broadway (10006) Lubit, Louis K., 41 Union Sq. Moroney & Donelan, 25 Broadway (10004) Lucas, Tucker & Walcott, 110 E. 125th St. (10035) Morowitz, Sidney & Co., 12 E. 41st St. (10017) Lutz and Carr, 122 E. 42nd St. (10017) Morris, Brookstone & Sharpe, 250 W. 57th St. Lybrand, Ross Bros. & Montgomery, (10019) 2 Broadway Morse, Janover & Berger, 545 Fifth Ave. (10017) Executive Offices, 60 Broad St. (10004) Moses, Aaron L., 151 W. 40th St. (10018) Moses and Schreiber, 515 Madison Ave. (10022) Mabel, Edward R. & Company, 19 W. 44th St. (10036) Moskowitz, Kenneth S., 170 Broadway (10038) MacDermott, J. Edward & Company, 347 Madison Muhlstock, Elowitz & Co., 21 E. 40th St. (10016) Ave. (10017) Muldowney & Company, 25 Broad St. (10004) Machtiger, Green & Co., 261 Madison Ave. (10016) Mur, Carl, 171 Madison Ave. (10016) MacNeill, James H., 150 Broadway (10038) Murphy, Lanier & Quinn, 331 Madison Ave. (10017) MacNicol, Johnson & Co., 17 Battery Pl. (10004) Myer, Greene & Degge, 40 Wall St. (10005) Magaziner, Wallace, 200 W. 57th St. (10019) Nachbar, Daniel & Company, 225 W. 34th St. (10001) Magdol, David A. & Co., 1841 Broadway (10023) Nadel, Benjamin & Company, 1457 Broadway (10036) Mahon, Howard F., 370 Lexington Ave. (10017) Nadel & Nadel, 342 Madison Ave. (10017) Firm List of Members 79

NEW YORK (Continued)

New York City (Continued) Present, Theodore, 551 Fifth Ave. (10017) Price, Charles N., 122 E. 42nd St. (10017) Nager, Philip, 360 Lexington Ave. (10017) Price Waterhouse & Co., 60 Broad St. (10004) Nahmias, Julius, 101 W. 31st St. (10001) Primoff & Company, 41 E. 42nd St. (10017) Naimer & Stark, 292 Madison Ave. (10017) Priskie, Stanley, 50 E. 42nd St. (10017) Nayer, Stanley M., 527 Madison Ave. (10022) Prosnitz, Anderson & Co., 477 Madison Ave. (10022) Nechemias & Reich, 72 W. 45th St. (10036) Pryor and Hoops, 17 Battery Pl. (10004) Neckman, Stanley J., 152 W. 42nd St. (10036) Pullen, A. M. & Company, 150 Broadway (10038) Negin, Samuel & Co., 1440 Broadway (10018) Pusinelli, Eric & Co., 19 W. 44th St. (10036) Nelson, Arthur R., 420 Lexington Ave. (10017) Pustorino & Puglisi, 515 Madison Ave. (10022) Nemiroff, Philip I. & Co., 19 W. 44th St. (10036) Putterman, Rush & Shapiro, 350 Fifth Ave. (10001) Neufeld, S. Arthur, 1440 Broadway (10018) Rachlin, M. L. and Company, 60 E. 42nd St. (10017) Neuman, Herman, 550 Fifth Ave. (10036) Rader & Rader, 565 Fifth Ave. (10017) Newberg & Newberg, 11 W. 42nd St. (10036) Radin, Leon I. & Co., 101 W. 31st St. (10001) Newman, Harold H., 401 Broadway (10013) Rainess, Clarence & Co., 570 Seventh Ave. (10018) Newman, Herman A., 70 E. Tenth St. (10003) Ralph and Hoffspiegel, 215 Park Ave. S. (10003) Newman, Norman C. & Co., 30 E. 40th St. (10016) Rand, Sidney H., 550 Fifth Ave. (10036) Newton, Philip I., 1501 Broadway (10036) Rappaport, A. A., 1 E. 42nd St. (10017) Niles & Niles, 2 Broadway (10004) Rashba & Pokart, 350 Fifth Ave. (10001) Nitzberg and Fishner, 401 Broadway (10013) Ratner, Morris & Co., 295 Madison Ave. (10017) Niven, G. E. & Co., 347 Madison Ave. (10017) Rattner, Joseph & Co., 444 Madison Ave. (10022) Norden, Irving, 868 Ave. of the Americas (10001) Rattner, Mortimer, 120 W. 42nd St. (10036) Nordstrom, George A., 145 E. 84th St. (10028) Rauch, Morris, 3510 Bainbridge Ave. (10467) Norman, Herman A. & Co., 1270 Ave. of the Amer­ Recht & Recht, 19 Rector St. (10006) icas (10020) Regenbaum, William, 99 Hudson St. (10013) Norwalk, Elliott, 155 E. 44th St. (10017) Reich, Gilbert, 165 Broadway (10006) Nusbaum, Ben A., 12 E. 41st St. (10017) Reich, Seymour & Co., 56 Pine St. (10005) Oberkirch, Fred W., 608 Fifth Ave. (10020) Reicher & Halpern, 17 E. 45th St. (10017) O’Connor & Burns, 6 Church St. (10007) Reicher, Harry J., 1776 Broadway (10019) Okazaki, Frank K., 310 Madison Ave. (10017) Reilly, Deane & Raboy, 485 Madison Ave. (10022) Okoshkin, Harold I., 33 W. 42nd St. (10036) Reiner and Orens, 19 Rector St. (10006) Okun, Isaac E., 250 W. 57th St. (10019) Reis, Bernard & Company, 10 E. 40th St. (10016) Oliverio, William J. & Co., 3007 Eastchester Rd. Reitman & Reitman, 24 W. 40th St. (10018) (10466) Reminick, Aarons & Michlin, 444 Madison Ave. O’Neil, George W„ 1 Hudson River Rd. (10471) (10028) Oppenheim, Appel, Dixon & Co., 2 Broadway (10004) Renc and Fromm, 261 Broadway (10007) Oppenheim, Philip, 9 E. 46th St. (10017) Rendell, Albert, 26 Broadway (10004) Orland, Chase & Mucci, 48 W. 48th St. (10036) Renthal, Charles H. & Company, 1501 Broadway Orlans, Sidney, 275 Madison Ave. (10016). (10036) Orlin, Benjamin, 122 E. 42nd St. (10017) Repetti, Peter J. & Co., 11 Park Pl. (10007) Ornstein, Irving, 130 E. 94th St. (10028) Requa, Burkhardt & Scheel, 11 W. 42nd St. (10036) Ostrow and Brockner, 450 Seventh Ave. (10001) Resnick, Abraham, 580 Fifth Ave. (10036) Ottenstein, M. Z. & Co., 217 Broadway (10007) Rhodes, Greydon A. & Co., 420 Lexington Ave. Owen Petersen, Koska, Reeve & Co., 101 Park Ave. (10017) (10017) Padgug, Samuel, 855 Sixth Ave. (10001) Rhodes, Justin, 1775 Broadway (10019) Palmer and Company, 6 E. 45th St. (10017) Rich, M. H., 521 Fifth Ave. (10017) Paneth, Gilbert and Company, 135 E. 42nd St. (10017) Rich, Philip M. & Co., 370 Lexington Ave. (10017) Panfel, Merritt & Co., 17 John St. (10038) Richards, Ganly, Fries & Preusch, 74 Trinity Pl. Park, Potter & Co., 141 Broadway (10006) (10006) Park, S. W. & Co., 2 Broadway (10004) Rifkin, Levin & LeBowitz, 295 Madison Ave. (10017) Parker, Langer & Co., 165 Broadway (10006) Rifkin. Louis A. & Co., 132 W. 43rd St. (10036) Parker, Mark B., 150 Broadway (10038) Rittenhouse, Charles F. and Company, 130 William St. Paseornek, Stanley S., 566 Seventh Ave. (10018) (10038) Patrusky & Weinstein, 299 Broadway Rizzo, Matteo C., 6 E. 45th St. (10017) Patterson & Ridgway, 50 Broadway (10004) Robbins & Hirmes, 551 Fifth Ave. <10017) Patterson, Teele & Dennis, 120 Broadway (10005) Roberts and Leinwander Co., 225 W. 34th St. (10001) Pearl, H. M. & Co., 1457 Broadway (10036) Roehl, Frank C., 370 Seventh Ave. (10001) Peat, Marwick, Mitchell & Co., 70 Pine St. (10005) Rogoff & Chanin, 11 W. 42nd St. (10036) Peck, Paul, 270 Madison Ave. (10016) Rollins, Charles, 501 Madison Ave. (10022) Peltz, Julius, 15 W. 44th St. (10036) Roseman. A. & Co., 420 Lexington Ave. Penzell, Elias A., 1441 Broadway (10018) Rosen, Bernard, 1775 Broadway (10019) Pepper & Schaffer, 21. E. 40th St. (10016) Rosen & Brody, 261 Broadway (10007) Percus, George, 1457 Broadway (10036) Rosen, Futerman & Berylson, 292 Madison Ave. Perelson, Samuel S., 521 Fifth Ave. (10017) (10017) Peretz, Jules & Co., 19 W. 44th St. (10036) Rosen, Martin, 10 E. 40th St. (10016) Perlman, A. Allan, 33 W. 42nd St. (10036) Rosen & Rosen, 1440 Broadway (10030) Perrin, Mitchell, 1451 Broadway (10018) Rosenberg, Leon, 450 Seventh Ave. (10001) Petersen, C. A. & Company, 55 W. 42nd St. (10036) Rosenberg & Rosenberg, 250 W. 57th St. (10019) Petkon, John J., P.O. Box 528 (10017) Rosenblatt & Rosenfeld, 305 Broadway (10007) Petrozzo, Vincent J., 26 Broadway (10004) Rosenblum, Zwicker & Company, 170 Broadway (10038) Pettet, Leslie V., 420 Lexington Ave. (10017) Rosenfeld, Hauptman & Shields, 342 Madison Ave. Peyser, Walter & Company, 225 W. 34th St. (10001) (10017) Pezzulo, William M., 200 W. 57th St. (10019) Rosenfeld & Steinman, 33 W. 42nd St. (10036) Phelan, Charles H., 135 E. 44th St. (10017) Rosenshein, Neiman & Weiss, 61 Broadway (10006) Phillips, Gold & Company, 595 Fifth Ave. (10007) Rosenstein, Arthur M., 855 Ave. of the Americas Pickard and Friedman, 55 W. 42nd St. (10036) (10001) Pike and Resnick, 11 Park Pl. (10007) Rosenstein, Sylvan, 1133 Broadway (10010) Piltch & Piltch, 38 Park Row (10038) Rosenthal, Shepard & Cobern, 1290 Ave. of the Piltzin, Norman M.. 450 Seventh Ave. (10001) Americas (10019) Pinter, Alexander, Jr., 377 Fifth Ave. (10016) Rosoff, L. H. & Company, 41 E. 42nd St. (10017) Pinto, Winokur & Pagano, 580 Fifth Ave. (10036) Ross, Manuel G., 310 Madison Ave. (10017) Plancher & Plancher, 170 Broadway (10038) Rothenberg, Max & Company, 369 Lexington Ave. Plavin and Plavin, 33 W. 42nd St. (10036) (10017) Pohl, Harvey, 277 Broadway (10007) Rothschild, Seymour, 1860 Broadway (10023) Polakoff, Abraham, 160 Broadway (10038) Rothstein, Kessler & Company, 30 E. 42nd St. (10017) Polan, Nathan G., 500 Fifth Ave. (10036) Rothstein, Stahley, 152 W. 42nd St. (10036) Polishook & Goldberg, 1440 Broadway (10018) Rubenstein, Morris P. & Co., 100 W. 42nd St. (10036) Pollack, Hyman S. & Co., 141 Broadway (10006) Rubin, B. Norman, 1412 Broadway (10018) Pollard, Murray, 250 W. 57th St. (10019) Rubin, Edid & Polly, 1270 Ave. of the Americas Pollock, David S. & Co., 355 Lexington Ave. (10017) (10020) Pomann, Milton, 105 E. 38th St. (10017) Rubin, Frank, 147 W. 42nd St. (10036) Popper, Katzman & Sheckman, 79 Madison Ave. Rubin, Milton N., 225 W. 34th St. (10001) (10016) Rubin, Nathan, 170 Broadway (10038) Posen, Karnell & Co., 103 Park Ave. (10017) Rubin & Ribet, 16 W. 46th St. (10036) Potash, Marvin & Co., 369 Lexington Ave. (10017) Rubin & Ross, 1440 Broadway Potter, Gard & Co., 33 W. 42nd St. (10036) Rubinoff & Nussbaum, 350 Fifth Ave. (10001) Prager and Fenton, 60 E. 42nd St. (10017) Rubman & Rubman, 200 Park Ave. (10017) 80 American Institute of Certified Public Accountants

NEW YORK (Continued)

New York City (Continued) Shaw, Max & Co., 114 E. 32nd St. (10016) Shechet, David & Company, 274 Madison Ave. Ruzow, Theodore M., 501 Fifth Ave. (10017) (10016) Sacco, Cornelius, 347 E. 53rd St. (10022) Shechet, Samuel, 212 Fifth Ave. (10010) Sachs, George M. and Company, 19 W. 44th St. Shechtman, Daniel, 375 Park Ave. (10022) (10036) Sheehan, George F., 50 Broad St. (10004) Sack and O’Connor, 331 Madison Ave. (10017) Sherman and Friedman, 11 W. 42nd St. (10036) Safro, Gould, Keller & Rudolph, 370 Lexington Ave. Sherman, Henry & Company, 730 Fifth Ave. (10019) (10017) Sherman, William B., 1501 Broadway (10036) Sage, Paul, 1776 Broadway (10022) Sherwood, Wm. S. & Sons, 60 E. 42nd St. (10017) Sager, George, Time & Life Bldg. (10020) Shewitz, David J. & Co., 250 W. 57th St. (10019) Salwen, Jack B., 405 Lexington Ave. (10017) Shimmerlik & Blecher, 1440 Broadway (10018) Samet, Daniel E. and Company, 60 E. 42nd St. Shindler, M., 60 E. 42nd St. (10017) (10017) Shlecter, Leonard S., 110 E. 42nd St. (10017) Sammet, Joel E. & Co., 19 Rector St. Shmerler, Maxwell & Co., 630 Third Ave. (10017) Sanders & Sametz, 350 Fifth Ave. (10001) Shubert, Carl J., 444 Madison Ave. (10022) Sanfilippo, A. R. & Co., 233 Broadway (10007) Shulman & Glasser, 1270 Broadway (10001) Sargent, Laurence D., 1457 Broadway (10036) Shuster, Harry C., 51 Chambers St. (10007) Saslow, Henry E. Co., 424 Madison Ave. (10017) Sidelle, Blau & Company, 305 Broadway (10007) Saverin & DiVittorio, 310 Madison Ave. (10017) Siegel & Goldburt, 1440 Broadway (10018) Saxe, Emanuel, 347 Madison Ave. (10017) Siegel, Louis. 60 E. 42nd St. (10017) Saxman, Nathan, 550 Fifth Ave. (10036) Siegel, Moms A., 1710 Broadway (10019) Scall, Max, 51 Chambers St. (10007) Siegel, Robert & Co., 32 Broadway (10004) Schachter, Horwitt & Co., 274 Madison Ave. (10016) Siegel & Shapiro, 120 W. 42nd St. (10036) Schachter, Kenneth, 225 Broadway (10007) Siegel, Sidney H„ 30 Broad St. (10004) Schachter & Levitt, 310 Madison Ave. (10017) Siegel & Siegel, 295 Madison Ave. (10017) Schaefer, Seymour, 550 Fifth Ave. Siegel & Spiegler, 1501 Broadway (10036) Schaeffer, Harry, 152 W. 42nd St. (10036) Siegel & Weill, 635 Madison Ave. (10022) Schall & Co., 30 E. 42nd St. (10017) Silberdick & Peritz, 350 Fifth Ave. (10001) Scheiber, M. S. & Company, 271 Madison Ave. Silberman, April & Markus, 1619 Broadway (10016) Silver, Arnold, 100 W. 42nd St. (10036) Scheinblum, Benjamin H. & Co., 276 Fifth Ave. Silver, Bernard A., 33 W. 42nd St. (10036) (10001) Silver, George, 342 Madison Ave. (10017) Scheinkman, Henry R., 122 E. 42nd St. (10017) Silver, Herbert D. & Co., 29 W. 56th St. (10019) Scherer, Harold N., 76 Beaver St. (10005) Silver, Simon and Company, 1440 Broadway (10018) Schiff, Michael, 100 Trinity Pl. (10006) Silver & Zipris, 60 E. 42nd St. (10017) Schiffman, Norman, 200 W. 57th St. (10019) Silverman, Dinaburg & Stein, 22 E. 40th St. (10016) Schiller, George & Co., 161 E. 42nd St. (10017) Silverman, Harold M., 3132 Decatur Ave. (10467) Schiller & Glasser, 130 W. 42nd St. (10036) Silverman, Harry E., 342 Madison Ave. (10017) Schiller, Jacob H., 1440 Broadway (10018) Silverman, Jacob, 294 W. 92nd St. (10025) Schillig, Arthur J., 60 E. 42nd St. (10017) Silverman, Jerome I., 152 W. 42nd St. Schimmel, Michael & Company, 516 Fifth Ave. (10036) Silverman, Murray H., 30 E. 42nd St. (10017) Schleger, Stanley, 366 Fifth Ave. (10001) Silverman & Silverman, 160 Broadway (10038) Schmelkin and Schmelkin, 332 E. 149th St. (10451) Silverman and Wiener, 152 W. 42nd St. (10036) Schnee & Hauer, 50 Broadway (10004) Silvershine and Sobel, 1440 Broadway (10018) Schneider, Allen C. & Co., 855 Ave. of the Americas Silvey & Liebman, 521 Fifth Ave. (10017) (10001) Simon, Harry L., 1457 Broadway (10036) Schneider, Feldman & Silverberg, 100 W. 42nd St. Simon, J. L. & Co., 50 Broad St. (10004) (10036) Simonoff, Peyser & Citrin, 511 Fifth Ave. (10017) Schneidman, Seymour & Associates, 405 Park Ave. Simons, Robert & Co., 20 E. 46th St. (10017) (10022) Sinclair, Tobias & Co., 521 Fifth Ave. (10017) Schnur, Herbert, 315 E. Mt. Eden Ave. (10457) Singer, Bernard E., 122 E. 42nd St. (10017) Schochet, David, 1225 Broadway (10001) Singer & Finke, 295 Madison Ave. (10017) Schoen, Adolph, 61 Broadway (10006) Singer, Leo, 250 W. 57th St. (10019) Schoen, Milton, 55 W. 42nd St. (10036) Singerman & Capustin Company, 545 Fifth Ave. Schoenbach, William, 520 Fifth Ave. (10036) (10017) Schoolman & Company, 10 E. 40th St. (10016) Sirkin, Fred H., 20 Vesey St. (10007) Schorr, Katz & Co., 250 W. 57th St. (10019) Sirota, Kraus & Gleason, 295 Madison Ave. (10017) Schotz, Simon, Miller and Co., 820 Second Ave. Sisterson, D. G. & Company, 551 Fifth Ave. (10017) (10017) Sivek, Milton M., 527 Madison Ave. (10022) Schulman, Gerald L., 41 E. 42nd St. (10017) Skolnick, Samuel, 80 Pine St. (10005) Schulman, Henry & Company, 205 W. 34th St. (10001) Skydell & Shatz, 30 E. 42nd St. (10017) Schulman, Jack, 15 E. 40th St. (10016) Small, Irwin Company, 185 Madison Ave. (10016) Schultz, Gladstone & Schultz, 33 W. 42nd St. (10036) Smallberg, Seymour, 10 E. 40th St. (10016) Schultz, Sidney, 1440 Broadway (10018) Smalley, Arthur & Co , 1441 Broadway (10018) Schultz & Sperling, 1650 Broadway (10019) Smith, Davis & Wills, 41 E. 42nd St. (10017) Schutte & Williams, 50 Broadway (10004) Smith & Flanagan, 124 E. 40th St. (10016) Schwaeber, Martin & Co., 20 Vesey St. (10007) Smith and Harder, 125 Park Ave. (10017) Schwartz, Arnold, 570 Seventh Ave. (10018) Soba, Daniel, 11 W. 42nd St. (10036) Schwartz, Bernard L., 50 Broadway Sohn, Maurice I. and Company, 310 Madison Ave. Schwartz, Emanuel M. & Co., 450 Seventh Ave. (10017) (10001) Soll and Aronin, 521 Fifth Ave. (10017) Schwartz & Holtz, 60 E. 42nd St. (10017) Solomon, Abraham and Company, 103 Park Ave. Schwartz, Zelin and Weiss, 10 E. 40th St. (10016) (10017) Schwimmer & Forman, 415 Lexington Ave. (10017) Solomon & Turer, 95 Madison Ave. (10016) Schwinger & Schwinger, 277 Broadway (10007) Soloway & vonRosen, 122 E. 42nd St. (10017) Scott, Mickelson Company, 26 Broadway (10004) Sonberg & Wind, 570 Seventh Ave. (10018) Scotto, Louis J., 225 Broadway (10007) Sonderling, Arthur & Co., 10 E. 43rd St. (10017) Scull, E. H. Company, 1441 Broadway (10018) Sonet & Witt, 660 Madison Ave. (10021) Seckler, Philip F., & Co., 369 Lexington Ave. Sorkin, Charles, 160 Broadway (10038) (10017) Spar, Morris, 29 Broadway (10006) Secunda, Louis, 160 Broadway (10038) Spanglet, H., 7 E. 42nd St. (10017) Seidman, Herman & Company, 220 Church St. (10013) Sperber & Appleman, 60 E. 42nd St. (10017) Seidman & Seidman, 80 Broad St. (10004) Sperduto, Joseph R., 50 E. 42 St. (10002) Seitelman, Leo H. and Co., 855 Ave. of the Amer­ icas (10001) Spero, Sidney G. & Co., 36 W. 44th St. (10036) Seligsohn, J. C. & Co., 551 Fifth Ave. (10017) Spirt, Theodore, 505 Fifth Ave. (10017) Seltzer, Arthur M., 855 Avenue of the Americas Spokny, Gersten Co., 15 Park Row (10038) (10001) Spritzer, Passetti, Miller & Co., 116 John St. (10038) Selverne, Davis & Company, 500 Fifth Ave. (10036) Squires & Company, 101 Park Ave. (10017) Selvin, Ira, 450 Seventh Ave. (10001) Stackel, Julius & Co., 535 Fifth Ave. (10017) Sendar, Irving. 75 E. 55th St. (10022) Stagg, Mather & Hough, 60 Broad St. (10004) Septimus, Louis J. & Co., 335 Broadway (10013) Stahl, Rudolph F., 11 W. 42nd St. (10036) Septimus & Septimus, 280 Broadway (10007) Stark, Leonard L., 521 Fifth Ave. (10017) Serlin, Howard H., 154 Nassau St. (10038) Stein, Bernard, 100 Fifth Ave. (10011) Settle and Sydney, 122 E. 42nd St. (10017) Stein, Danziger & Rubinson, 475 Fifth Ave. (10017) Shandling & Landsman, 2 Park Ave. (10016) Stein, George, 570 Seventh Ave. (10018) Sharlach, M. & Co., 250 W. 57th St. (10019) Stein, Lawrence, 280 Broadway (10007) Sharon, George, 55 W. 42nd St. (10036.) Stein & Nussbaum. 44 Whitehall St. (10004) Finn List of Members 81

NEW YORK (Continued)

New York City (Continued) Wachsman, Herman H., 570 Seventh Ave. (10018) Wachtell, Sidney D., 30 Rockefeller Plaza (10020) Stein, Stuart, 41 E. 42nd St. (10017) Wagner, Louis, 400 Madison Ave. (10017) Steinberg, Bob M., 175 Fifth Ave. (10010) Wagner, M. J. & Co., 50 Broad St. (10004) Steinberg & Lauretz, 350 Fifth Ave. (10001) Wagner, P. H. & Company, 1440 Broadway (10018) Steinberger, Joseph B., 19 W. 44th St. (10036) Wald & Wald, 350 Fifth Ave. (10001) Steinthal & Steinthal, 400 Madison Ave. (10017) Waldbaum, Siegel & Dubi, 1441 Broadway (10018) Stem, Edward H., 11 W. 42nd St. (10017) Walfish, Simon, 122 E. 42nd St. (10017) Stern, Harold, 11 W. 42nd St. (10036) Wallace, W. K. & Company, 444 Madison Ave. Stem, Harold B., 2 W. 86th St. (10024) (10022) Stem, Harold K., 550 Fifth Ave. (10036) Waller, Saul, 405 Lexington Ave. (10017) Stem, Joseph & Co., 217 Broadway (10007) Walsh, James W. & Co., 150 Broadway (10038) Stem and Lehrer, 570 Seventh Ave. Walter, O. L. & Co., 160 Broadway (10038) Stem, Porter, Kingston & Coleman, 500 Fifth Ave. Waltzer, B. & Co., 565 Fifth Ave. (10017) (10036) Warantz, Alexander, 22 E. 40th St. (10016) Stem & Stem, 475 Fifth Ave. (10017) Warren, Joseph & Co., 369 Lexington Ave. (10017) Stembach, Louis & Company, 60 E. 42nd St. (10017) Warshaw & Clarke, 1180 Ave. of the Americas (10036) Stillman, M. J. & Co., 111 John St. (10038) Wasser, David L., 250 W. 57th St. (10019) Stokes, John W. & Co., 1775 Broadway (10019) Wasserman, Abraham H., 881 Gerard Ave. (10452) Stoller, Israel, 521 Fifth Ave. (10017) Wasserman, Emanuel, 11 W. 42nd St. (10036) Stone, Harry Lewis & Co., 521 Fifth Ave. (10017) Wasserman, H. L., 271 Madison Ave. (10016) Stone, Herman, 6 E. 45th St. (10016) Wasserman and Taten, 501 Fifth Ave. (10017) Strandberg, Albin D. & Co., 120 Broadway (10005) Weber, Harry and Company, 271 Madison Ave. Strauss, Herbert & Co., 270 Madison Ave. (10016) (10016) Stuart, Joseph P., 550 Fifth Ave. Webster, Home & Elsdon, 50 Broadway (10004) Sturz, Louis & Company, 1501 Broadway (10036) Webster, Samuel W. & Co., 136 Liberty St. (10006) Stutland, Irving, 60 E. 42nd St. (10017) Wechsler, Joseph J. & Co., 527 Lexington Ave. (10017) Subotnik, Louis & Co., 60 E. 42nd St. (10017) Wechsler, Walter, 233 Broadway (10007) Suffin, Arthur, 6 E. 45th St. (10017) Wegener & Company, 120 Wall St. (10005) Sufrin, Oscar J., 70 Pine St. (10005) Weibel & Barrett, 366 Madison Ave. (10017) Sugarman & Thrope, 1457 Broadway (10036) Weinberger, David E. & Co., 11 W. 42nd St. (10036) Sullivan, James J., 41 E. 42nd St. (10017) Weinberger & Siegel, 280 Madison Ave. (10016) Sulzer, Jules, 15 Park Row (10038) Weiner, David, 3 E. 17th St. (10003) Sunshine, Edwin H. & Co., 100 W. 42nd St. (10036) Weinper, Phil, 15 Park Row (10038) Susskind, David J., 1776 Broadway (10019) Weinstein, Josephus, 170 Broadway (10038) Sussman, Louis, 516 Fifth Ave. (10036) Weinstein, Morris J. & Co., 211 E. 43rd St. (10017) Sweeney, Henry W. & Company, 52 Wall St. (10005) Weinstock, Irvin, 554 Fifth Ave. (10036) Swenson, Arthur S., 55 W. 42nd St. (10036) Weintraub, Bernard S., 570 Fifth Ave. Swidler & Zweben, 11 W. 42nd St. (10036) Weintraub, J. I. & Co., 521 Fifth Ave. (10017) Szabadhegy, Denes, 60 E. 42nd St. (10017) Weintraub, Moses, 1 Liberty St. (10005) Tabb & Company, 330 Fifth Ave. (10001) Weintraub, Samuel, 507 Fifth Ave. (10017) Tait, Weller and Baker, 8 W. 40th St. (10018) Weisbach & Greenfield, 11 W. 42nd St. (10036) Talbot, Donald E., 38 E. 57th St. (10017) Weiser, M. R. & Co., 30 E. 40th St. (10016) Tanklow & Hollender, 225 Broadway (10007) Weisgrau, Morris S., 545 Fifth Ave. (10017) Tannen, E. Richard & Company, 280 Madison Ave. Weiss & Antelman, 225 W. 34th St. (10001) (10016) Weiss, Charles B. and Co., 545 Fifth Ave. (10017) Tannenbaum, N. & Co., 570 Seventh Ave. (10018) Weiss, Charles S., 11 W. 42nd St. (10036) Tanner & Tanner, 271 Madison Ave. (10016) Weiss, Harry, 225 W. 34th St. (10001) Tardino, V. J., 63 Wall St. (10005) Weissbarth & Altman, 20 Vesey St (10007) Tarlow, David & Co., 565 Fifth Ave. (10017) Weissberg, Irving H., 100 W. 42nd St. (10036) Tarlow, D. H. & Company, 250 W. 57th St. (10019) Weisser, Philip, 521 Fifth Ave. (10017) Tarshis, Bernard, 130 W. 42nd St. (10036) Weissman, Lipsitz & Nadler, 1440 Broadway (10018) Tauritz, Leo L., 342 Madison Ave. (10017) Weissman and Taylor, 225 W. 34th St. (10001) Taylor & Schlanger, 1270 Ave. of the Americas (10020) Weitz & Weitz, 220 W. 42nd St. Tazbin, Albert, 554 Fifth Ave. (10017) Wellen, A. L. & Co., 225 Broadway (10007) Teichberg, Arthur J., 226 E. 12th St. (10003) Wenger, David H. Company, 225 W. 34th St. (10001) Teicher, Jed J., 521 Fifth Ave. (10017) Werblin, Leo & Co., 11 W. 42nd St. (10036) Teitelbaum, Benj., 110 E. 42nd St. (10017) Wertheim, Raphael N., 611 W. 177th St. (10033) Terry, Halper, Haywood & Rosenthal, 450 Seventh Westheimer, Fine, Berger & Co., 386 Park Ave. S. Ave. (10001) (10016) Thompson, D. L. & Company, 101 Park Ave. (10017) Whitaker, Norbert J., 60 E. 42nd St. (10017) Thom, Wilson & Co., 70 Pine St. (10005) Wiener, Robert A., 350 Fifth Ave. (10001) Tiktinsky, Isidor, 475 Fifth Ave. (10017) Wilens, Bernard T. & Co., 274 Madison Ave. (10016) Tislowitz, Paul J., 60 E. 42nd St. (10017) Wiley, Block and White, 165 Broadway (10006) Titus, John L., 149 Broadway (10006) Willner, Nathan John, 201 E. 21st St. (10010) Todman, Frederick S. & Co., 111 Broadway (10006) Wilschek, Harry, 415 Lexington Ave. (10017) Toledo, Jack S., 19 W. 44th St. (10036) Wind & Wind, 11 E. 44th St. (10017) Tolin, Abraham, 10 E. 40th St. (10016) Winick, Varnett & Schiffer, 570 Seventh Ave. (10018) Tolin, Leo, 1501 Broadway (10036) Winter and Lefrak, 19 W. 44th St. (10036) Tomicki, Sparacio & Co., 225 Broadway (10007) Wiseman and Gobstein, 624 Madison Ave. Touche, Ross, Bailey & Smart, 80 Pine St. (10005) Wolf, Ben, 276 Fifth Ave. Tower, Arthur, 217 Broadway (10007) Wolf and Company, 50 E. 42nd St. (10017) Townsend & Dix, 299 Broadway (10007) Wolf, Emanuel M., 122 E. 42nd St. (10017) Trager and Fine, 6 E. 45th St. (10017) Wolf, Louis, 1440 Broadway (10018) Trager, Fred, 521 Fifth Ave. (10017) Wolf, Mervin J., 507 Fifth Ave. (10017) Trainor, James A. and Company, 595 Madison Ave. Wolf, Murray L., 310 Madison Ave. (10017) (10022) Wolf and Wolf, 366 Fifth Ave. (10001) Trattner, Richard L., 280 Madison Ave. (10016) Wolfe, George, 232 Madison Ave. (10016) Traum & Traum, 258 Broadway (10007) Wolfe, Harry, 550 Fifth Ave. (10036) Trenk & Chertoff, 275 Madison Ave. (10016) Wolfe, Julius, 101 W. 31st St. (10001) Trestyn and Rabin, 350 Broadway (10013) Wolkenbrod, Benjamin, 80 Broad St. (10004) Triebwasser & Koppelman, 855 Ave. of the Americas Wolman, Martin & Co., 521 Fifth Ave. (10017) (10001) Wolpert, Bernard, 84 William St. (10038) Tripp, Wilbour D. & Co., 271 Madison Ave. (10016) Woolf & Rosenbaum, 276 Fifth Ave. (10001) Trueger, Paul M., 170 Broadway (10030) Worms, Simon, 130 E. 18th St. (10003) Tunick & Platkin, 2 Park Ave. (10016) Wright, Long & Company, 41 E. 42nd St. (10017) Tusa, Frank G. & Co., 37 Wall St. (10005) Wulff, Lester L., 250 W. 57th St. (10019) Unger & Wasser, 217 Broadway (10007) Wyler, Wilfred & Co., 200 Park Ave. (10017) Usatine, Alexander E., 1501 Broadway (10036) Yacker, Max B„ 217 Broadway Varet, G. & Company, 17 Battery Pl. (10004) Vengrove, Shapiro & Company, 32 Broadway (10004) Yarmis & Shapiro, 11 W. 42nd St. (10036) Vigman, Samuel, 675 Walton Ave. (10451) Yohalem, Gillman & Block, 420 Lexington Ave. Vogel, Leo, 520 Fifth Ave. (10036) (10017) Volk, Herman and Co., 250 W. 57th St. (10019) Youner, Morris M., 521 Fifth Ave. (10017) Vonhausen, Charles, 61 -Broadway (10006) Young, Arthur & Company, 165 Broadway (10006) von Minden, Bruneau & Antonsen, 150 Broadway Young, Philip H. & Co., 401 Broadway (10013) (10038) Zabelle, Shechter & Marks, 1776 Broadway (10019) Wachsman, Harry L., 570 Seventh Ave. (10018) Zabriskie, Sumner J., 259 W. 14th St. (10011) 82 American Institute of Certified Public Accountants

NEW YORK (Continued)

New York City (Continued) Singer, Maurice and Company, 21 N. Main St. Wunsch, Harry and Company, 125 N. Main St. Zabronsky & Zabronsky, 1450 Broadway (10018) (10573) Zahler & Thomashow, 855 Ave. of the Americas (10001) Zelikow & Rebell, 39 Broadway (10006) Port Jefferson Zeller and Taub, 150 Fifth Ave. (10011) Zerah, Sion R., 509 Fifth Ave. (10017) Kroupa & Evans, 320 Main St. Zier, Herman, 165 Broadway (10006) Zimmerman, Leo, 3750 Hudson Manor Terr. (10463) Port Jefferson Station Zinman, Louis & Co., 750 Third Ave. (10017) Reid and Reid, 1534 Main St. Zirkle, Breden & Co., 15 Park Row (10038) Zlotolow, Henry M., 2334 Boston Rd. (10467) Zobler and Minkow, 101 W. 31st St. (10001) Port Jervis Zolt and Loomis, 60 E. 42nd St. (10017) Cohen, Harvey B., 24 Front St. Zucker and Kaye, 1 E. 42nd St. (10017) Zucker, Marvin, 550 Fifth Ave. (10036) Port Washington Niagara Falls Havasy, Edward S., 5 Stratford Rd. Hyer, Raymond T., 79 Main St. (11050) Cubello, D. F., United Office Bldg. (14303) Imbese, Domenic J., 1 Davis Rd. Ewart, Hugh, Jr., United Office Bldg. (14303) Heary, James Wm. & Company, 1501 United Office Bldg. (14303) Potsdam O’Connor, Julian J., 21 Falls St. Oberst, George C. W., 23 Chestnut St. (13676)

North Bellmore Pound Ridge Landau, Maurice & Co., 1397 Newbridge Rd. (11712) Joseph, Allan B., High Ridge Rd. Norwich Norman, Herman A. & Co., 39 N. Broad St. Queens Village Priaulx, C. Nicholas, 25 Newton Ave. (13815) Tomasik, Anthony S., 89-05 Hollis Court Blvd. (27) Nyack Rego Park Fischer, Harry H., 136 Main St. Freedman, Robert E., 66-01 Bums St. (74) Renc and Fromm, 8 S. Broadway (10960) Rhinebeck Oceanside Bernstein & Rachmilowitz, 26 Mill St. Blumenthal, Harold, 2651 Clydesdale Ct. Hoffman, Bertram L., 35 Franklin Pl. Richmond Hill Kamisher, Lawrence, 172 Murray Dr. Keener, Frederick J., 112-14 84th Ave. (18) Ogdensburg Walsh, David A., 95-41 110th St. (19) Whalen, Davey & Looney, Ogdensburg Bridge & Rochester Port Authority Bldg. (13669) Ange, Salvatore, 14 Franklin St. (14604) Bergmark, Neil L., 60 Hoffman Rd. (14622) Old Bethpage Birnbaum, Bernard P., 270 Reynolds Arcade Bldg. Brink, Donald W., 27 Fairway Drive (14614) Borisoff, Samuel M., 440 Reynolds Arcade (14614) Olean Cummings & Sammons, 119 E. Main St. (14604) Dickman and Fisher, 6 State St. (14614) Caldwell, Paul M., 406 First National Bank Bldg. Doran & Aspenleiter, 17 Clinton Ave. S. (14604) Dye & Johnston, 5 S. Fitzhugh St. (14614) Oneida Ernst & Ernst, 1350 Midtown Tower (14604) Shay, Carlton C., 214 Cedar St. Evans, Nicholas C., 3954 Culver Rd. (14622) Foley, Thomas J., 1160 Chili Ave. (14624) Oneonta Forsyth, Conrad & Forth, 339 East Ave. (14604) Gelb, J. R. & Co., 6 State St. (14614) Rogers & Patterson, 48 Market St. (13820) Good, Ralph S., 425 Cutler Bldg. (14604) Gould, James H. & Company, 45 Exchange St. Ossining Grau, Metzger and Birnbaum, 730 Powers Bldg. Mishkin, Stephen A., 100 S. Highland Ave. (10562) (14614) Greenhouse, Max, 6 State St. (14614) Oswego Haskins & Sells, 800 Midtown Tower (14604) Hayes, William A., 3700 East Ave. (14618) Eisen, Samuel, 31 W. Bridge St. (13126) Heveron, John F., 528 Powers Bldg. (14614) Hill, Donn E., 338 Powers Bldg. (14614) Oyster Bay Kasdin, Albert, 16 Main St. W. (14614) Klem, Peter G., Jr„ 533 University Ave. (14607) Zipper, Milton & Company, 37 E. Main St. (11771) Knauf and Knauf, 506 Granite Bldg. (14604) Levy, Harvey G., 606 Powers Bldg. (14614) Patchogue Margolis, Donald, 1202-8 Temple Bldg. (14604) Astor, Maurice D., 296 E. Main St. (11773) Naramore, Niles & Co., 1438 Lincoln Rochester Trust Lubit, Louis K., 57 Vernon St. Bldg. (14604) Zak, Joseph, 313 E. Main St. (11773) Nusbaum, Harvey M., 712 Reynolds Arcade Bldg. (14614) Paley, Harold R., 42 East Ave. (14604) Peekskill Parker, Harold R., 522 Powers Bldg. (14614) Brown, Leonard, 1019 Park St. Peat, Marwick, Mitchell & Co., 400 Midtown Tower Trager, Stanley, 46 Waterbury Pkwy. (14604) Perry, James R., 603 Professional Bldg. (14604) Posner, William N., Powers Bldg. (14614) Plainview Price Waterhouse & Co., 1200 Midtown Tower Fishbane, Jordan, 19 Laura Lane (14604) Reeder, John Irving, 285 Glen Ellyn Way (14618) Richards, Robert R., 2815 Monroe Ave. (14618) Plattsburgh Rotenberg, Jerald J., 8 Exchange St. (14614) Edwards, Gilmore & Wolcott, 43 S. River St. Salzman and Borisoff, 6 State St. (14614) McGaulley and Coffey, 55 Court St. Spinelli, Thomas A., 16 State St. (14614) Stadler, Shively, Goodrich and Scopa, 417 First Federal Bank Bldg. (14604) Port Chester Stolnitz, A. Harvey, 460 Reynolds Arcade Bldg. Dusenbury and Hogenauer, 219 Westchester Ave. (14614) (10574) Stone and Stern, 400 Elwood Bldg. (14614) Geffen, Robert, 36 Austin Pl. Tebor, Leonard, 45 Exchange St. (14614) Granowitz, Irving M., Co., 13 N. Main St. Thomy, Foote, Otto and Neilson, 1416 Temple Bldg. Karun & Levine, 125 N. Main St. (14604) Firm List of Members 83

NEW YORK (Continued)

Rochester (Continued) Syracuse Bieling, Alvin O., 351 S. Warren St. (13202) Touche, Ross, Bailey & Smart, 222 First Federal Brown, Maurice R., 729 University Bldg. (13202) Savings Bldg. (14604) Christian & Tornatore, 518 James St. (13202) Tyle, Robert M., 45 Exchange St. (14614) Christy and Christy, 608 Kemper Bldg. Wehrle, Margaret B., 4798 Mt. Read Blvd. (14615) Cohn, J. H. & Company, 305 Syracuse-Kemper Bldg. Dermody, Burke & Brown, 400 Montgomery St Rockaway Park (13207) Wassner, Benjamin, 235 Beach 116th St. (94) Eisen, Samuel, State Tower Bldg. (13202) Ely, William M., 2100 Park St. Rockville Centre Ernst & Ernst, 1300 State Tower Bldg. (13202) Evans and Bennett, 135 Dewitt St. (13203) Donow, Arthur, UN. Village Ave. Evans, Robert G., 135 Dewitt St. (13203) Gallagher, Patrick J., 37 N. Park Ave. Gilfoil & McNeal, 800 Syracuse Kemper Bldg. Kessler, Jacob M. & Co., 53 N. Park Ave. (13202) Larris, Harry M., 53 N. Park Ave. Greene and Company, 639 S. Warren St. (13202) Matos, Irving P., 100 N. Village Ave. Haight and Haight, 200 Cherry Rd. Rappaport, Bernard, 82 Forestdale Rd. Hurdman and Cranstoun, 622 University Bldg. 13202) Schwarz, Joseph A., 21 S. Village Ave. (11570) Jackler, Joseph J., 637 Midtown Plaza (13210) Larkin, John C. and Company, 114 S. Warren St. Rome (13202) D’Arcangelo, A. Rick, Capitol Theatre Bldg. Lasser, J. K. & Company, 511 E. Fayette St. (13202) Lavine & Leffert, 501 E. Fayette St. (13202) Lustick and Glazier, 505 E. Fayette St. (13202) Roslyn Lybrand, Ross Bros. & Montgomery, The Merchants Friedman, Albert E., 18 Hummingbird Dr. National Bank Bldg. (13202) Kaplan and Kaplan, 60 Birch Dr. McCrillis, George C., 257 Winthrop Rd., Eastwood Section (13206) Nelli, D. J., 518 James St. (13203) Roslyn Heights Nicholson and Robinson, 215 S. Townsend St. (2) Gershen, Sidney, 14 Clover Lane Oley, Francis Joyce, 102 Woodruff Ave. (13203) Pastella, DiMarco and Leveen, 2407 James St. (6) Peat, Marwick, Mitchell & Co., 424 Onondaga County Rye Savings Bank Bldg. (13202) Evans, David L., Jr., 11 Beachwood Lane Porceng, J. Richard, State Tower Bldg., Warren St. Kennedy, Alexander W. & Company, 211 Purchase Powers, Maurice W., 499 S. Warren St. (13202) St. (10580) Price Waterhouse & Co., State Tower Bldg. (13202) Grimshaw, R. D. Redvers, 119 Concord Pl. (13210) Saranac Lake Ritz, Allen C., 119 Columbia Ave. (13207) Mulholland, John H., 64 Main St. (12983) Rudolph & Green, 808 Loew Bldg. (13202) Shaw, Elmer, 472 S. Salina St. (13202) Vollmer and Murphy, 815 University Bldg. (13202) Saratoga Springs Weiskopf, Melvin I., 15 Arcade Bldg. (12866) Tarrytown Saugerties Greller & Co., 25 N. Broadway Beckert, Donald J., 263 Main St (12477) Ticonderoga Scarsdale Mulholland, John H., 135 Montcalm St. (12883) Squires & Company, 310 Harwood Bldg. (10583) Schenectady Tonawanda Bell, Alfred M., 32 Erie Blvd. (12305) Berry, John, Jr., 436 Braxmar Rd. (14151) Byxbee, T. M. Company, 426 Franklin St (12301) Cohen, Joseph, 1026 State St. (12307) Flax and Haines, 161 Jay St. (12305) Troy Marvin, Charles L. and Company, 12 Jay St. (12301) Carella & McKnight. 10 Second St. (12180) McGibbon, David J., 12 Jay St. (12301) Peat, Marwick, Mitchell & Co., 18 First St. Sheremeta, William, 297 River St. (12180) Seaford Stevenson, Hibbard & Conway, 406 Fulton St. Broudy, Irving, 3814 Merrick Rd. (11783) (12180) Smithtown Uniondale Gunston, Robert C., 900 Jericho Tpke. (11787) Gritmon, George E., 505 Uniondale Ave. Heft, Robert, 325 Nesconset Hwy.

Southampton Utica Alfano, Joseph C. & Company, 103 Pleasant St. Sabel, Theodore R., 45 Main St. (13501) Brooks, Sugarman & Cone, 209 Elizabeth St. South Fallsburg Cahill, William C., 230 Genesee St. (13502) Greene, Elias Gerald, Main St. Moore, O’Reilly & Hart, 291 Genesee St. (13502) Pontolillo, Frank J., 1402 Genesee St. (13502) Richter, George A., 140 Genesee St. (13502) Spring Valley Segal and Kowalsky, First National Bank Bldg. Dickman, Myron L., 14 Church St. (10977) (13501) Garson, Weiss & Company, 95 N. Main St. Hodesblatt and Ellman, 76 N. Main St. Schulman, Saul, 55 Hickory St. Valley Stream Spaeth, Robert T., 37 Rigaud Rd. Goetze, Edward C. & Company, 70 E. Euclid St. Moskowitz, Kenneth S., 99 Station Plaza Staten Island Roseman and Roseman, 44 S. Central Ave. (11580) Aberlin and Steinberg, 30 Bay St. (10301) Solomon, Bernard, 115 S. Corona Ave. Baker, Abraham A., 30 Bay St. (10361) Sutz, Benjamin M., 904 Bee St. (11580) Dowell, Harold M., 400 Forest Ave. (10301) Lennox and Lennox, 651 Targee St. (10304) Sigel and Lipcon, 1303 Clove Rd. (10301) Wantagh Archer, Allan J., 3066 Clovermere Rd. (11793) Grumet, Leonard, 3166 Birch Dr. Stony Brook Johnsen, Timothy O., 2207 Maple St. (11793) Scott, Mickelson Company, Post Office Bldg. Segelken, Julius D., 3420 Woodward Ave.

Syosset Waterloo Terranova, Peter S., 10 Spruce Park (11791) Kieman, Thomas J., 40 N. Walnut St. (13165) 84 American Institute of Certified Public Accountants

NEW YORK (Continued) Watertown Ratofl & Lapin, 95 Church St. (10601) Resnick & Newman, 175 Main St. Adams, Edwin H. & Company, 171 Clinton St. Schneiderman, Louis, 172 S. Broadway (13602) Slavitt, Bernard & Company, 199 Main St. King and King, 641 Woolworth Bldg. Spector, Abraham, 54 Tarrytown Rd. Robb, Leon W., 510 Watertown National Bank Bldg. Sternau, Howard E., 202 Mamaroneck Ave. Wellsville Whitestone Pickup, Dana R., 100 N. Main St. (14895) Becker and Becker, 199-30 19th Ave. (57) Westbury Williston Park Neuman, Herman, 228 Post Ave. Peters, Joseph, 21 Cedar Rd. (11590) Reisner, B. J. & Co., 105 Hillside Ave. (11596) Schwartz, Bernard W., 1050 Roxbury Dr. Stubenhaus, Martin, 245 Post Ave. Woodmere Young, Arthur & Company, 55 Jericho Tpke. (11591) Cytryn, Morton E., 564 Amherst Dr. Gefen & Wolfl, 999 Central Ave. West Hempstead Edwards, Edwin J., 413 Lopez Dr. (11552) Woodridge Seif, William J., 347 Hamilton Ave. (11552) Kantzler, Brizel & Gobel, 114 Highland Ave.

West Islip Yonkers Lubrano, Alfonso, 840 Pease Lane (11795) Anderson, John A., 30 S. Broadway (10701) Brunner, John L., 85 Bronx River Rd. (4) West Seneca Frampton, John S„ 330 Crestwood Ave., Tuckahoe Schroeder, Henry K., 1299 Union Rd. (14224) Frummer, Robert H., 20 S. Broadway (10701) Heitner & Heitner, 18 Cayuga Rd. White Plains Kiely, Charles J., 222 N. Broadway (10701) Breen & McNamara, 202 Mamaroneck Ave. Lichtenberg, Alvin J., 385 McLean Ave. (10705) Ernst & Ernst, 188 E. Post Rd. (10601) Munns and Company, 20 S. Broadway Goldman, D. Sheldon, 24 Grand St. Ripp, Harold B., 1 Sadore Lane Hausner, Oscar L., 108 Grand St. Weiss, Harry D. & Co., 30 S. Broadway Jampol, Paul, 175 Main St. (10600) Prose, Leonard, 95 Church St. (10601) Youngstown Ramsay, Alan D., 124 Court St. (10601) Fraize, William G., 343 Main St. (14174)

NORTH CAROLINA

Albemarle Leidesdorf, S. D. & Co., 619 Johnston Bldg. (28202) Minor, Wiliam Thomas, Jr., 1118 Johnston Bldg. Starling, Alfred C., Box 87 (28001) Neel, J. Monroe, 1006-08 Wilder Bldg. (28202) Wall, Thomas A., Jr., 171 N. Second St. Palmgren, E. A. Company, 1510 Elizabeth Ave. (28204) Asheboro Peat, Marwick, Mitchell & Co., 1400 Baugh Bldg. Barnette, M. Pressley, 115 S. Fayetteville St. (27203) (28202) Watson, Penry and Morgan, 171 MacArthur St. Price Waterhouse & Co., 504 Wachovia Bank Bldg. (28202) Pullen, A. M. & Company, 600 Wachovia Bank Bldg. Asheville (28202) Blake, Albert H., 704 Public Service Bldg. Ramsey, William A., 1114 Johnston Bldg. (28202) Calder & Crawley, 170 Woodfin St. Scott, Geo. G & Company, 1020 Euclid Ave. (28203) Freeland, Robert C., 611 Flat Iron Bldg. Strand, Skees, Jones & Company, Baugh Bldg. (28201) Gross, Martin, P.O. Box 7466 (28807) Temple, Wallace and Yandle, 501 Johnston Bldg. Hollyday. W. Murray, 247 Charlotte St. (28801) (28202) Miller, Thomas H., 220 Haywood Bldg. (28801) Thies, Whitfield and Gainey, 404 Johnston Bldg. Robinson, J. Douglass, 214 Haywood Bldg. (28801) (28202) Snipes, R. Glenn, 603 Public Service Bldg. Townsend, M. O., 1605 Elizabeth Ave. (28204) Toland, H. James, Jr., Battery Park Hotel Bldg. Wasserman and Taten, 725 Providence Rd. (28207) (28801) Weaver, Perry M., P.O. Box 866 (28802) Clinton Burlington Barker, Dan T. & Company, P.O. Box 328 Apple and Bell, 207 Ellington Bldg. Gilliam & Moore, 846 S. Main St. Concord Hogan, McMillan & Henderson, 206 Insurance Bldg. Caywood, Charles L., P.O. Box 3002 Chapel Hill Wells, Thompson M., 29-30 N. Union St. (28025) Rodenhizer and Corcoran, P.O. Box 1364 (27514) Dunn Sadler, Alton G., 438 W. Cameron Ave. (27514) Ennis, Thurman C., 210 S. Wilson Ave. (28334) Charlotte Ingraham, John E., 304 W. Edgerton St. Andersen, Arthur & Co., 1111 Wachovia Bank Bldg. (28202) Durham Austin, Parks N., 1012 Johnston Bldg. (28202) Ashlin, Thomas & Knight, North Carolina National Bevis, James E. & Co., 910-14 Baugh Bldg. (28202) Bank Bldg. Carroll, William W., 121 E. 3rd St. (28202) Garrett, Nathan T., 213½ W. Main St. Cherry, Bekaert & Holland, 913 Baugh Bldg. (28202) Grabarek & Phillips, 111 Corcoran St. Cole, Harold M., 607 Johnston Bldg. (28202) Harris, J. B.. First Federal Bldg. (27702) Conrad, Hoey & Company, 1513 Johnston Bldg. Hutchings, Philip W., Jr., 302 Snow Bldg. (27702) (28202) Norman, Joe N., 306 Pekoe (27707) Dombhart and Holden, 920 Independence Bldg. Ricca, Nelson & Gantt, 1013 Broad St. (27705) Dye & O’Briant, 609 Johnston Bldg. (28202) Rodenhizer and Umstead, 802 N. Mangum St. Ernst & Ernst, 1307 Wachovia Bank Bldg. (28202) Fligel, S. S., 909 Wachovia Bldg. (28202) Elizabeth City Fullagar, C. Chandler, 201 S. Tryon St. Haskins & Sells, 1010 North Carolina National Bank Austin, Edward H., 302 Kramer Bldg. (27909) Bldg. (28202) Bundy, Harry W., 309-14 Kramer Bldg. (27909) Heath, Leslie A., 813 Johnston Bldg. (28202) Hunter, Richard M. & Company, 810 North Carolina Elizabethtown National Bank Bldg. (28202) Douglas, S. Preston & Associates Firm List of Members 85

NORTH CAROLINA (Continued)

Fayetteville La Grange Barker, Dan T. & Company, Grace Pittman Bldg. Mooring, Edward C., 107 E. Washington St. Buck and Gaines, 234 Ray Ave. Fitzgerald and Ammons, 302 Old St. (28302) Laurinburg Haigh and vonRosenberg, First Citizens Bank Bldg. Linder, Harold E., 404 First Union National Bank Livingston, Paul H., 112 Atkinson St. Bldg. Lundin, Gustaf C. & Co., State Bank Bldg. Moore & Price, 1220 Fort Bragg Rd. Pullen, A. M. & Company, P.O. Box 1223 (28302) Lenoir Moore & Smith, 490 W. Harper Ave. Forest City Smith & Grisette, 102 N. Mam St. Thorneloe, Frank C., 436 E. Main St. (28043) Lexington Gastonia Buck, Frank Company, 113 W. Center St. Butler & Stowe, 109 W. Third Ave. Turlington, W. H. and Company, 113 W. Center St. Cherry, Bekaert & Holland, 35816 W. Main Ave. Upchurch, Fred E., 718 Commercial Bldg. Louisburg Shuping, Lonnie R., Bank Bldg. (27549) Goldsboro Adderholdt, Charles H., 1011 Wachovia Bank Bldg. Lumberton (27530) Crone, James C., Drawer 1219 (27530) Douglas, S. Preston & Associates, 707 Chestnut St. Massengill, Jesse W., 2702 E. Ash St. Scoggin, C. B., Jr„ Carolina Theater Bldg. Greensboro Monroe Clegg, C. Bynum, Jr., 700 W. Gaston St. Nash, W. B., 112 E. Franklin St. Davenport, Marvin & Caudle, Southeastern Bldg. Potter, Lee S., 316 N. Church St. (28110) Masters & Clegg, 203 Guilford Bldg. Costello, R. L. & Company, 1221 Magnolia St. Cunningham, Robert E., 207 Piedmont Bldg. (27401) Morehead City Davenport, Marvin & Caudle, 608 Southeastern Bldg. Gaskill, Albert C., 2002 Arendell St. Foreman, Thomas L., 204 Piedmont Bldg. (27401) Webb, James Brinson, 1103 Arendell St. Jacobs, Cyril and Company, 1010 Oakmont Ave. Jacobson, Albert J., 2907 Battleground Rd. (27408) Jessup, J. I., Jr., Freeman Bldg. (27403) Morganton Maness, John M., 1712 Colonial Ave. Covington, W. Horace, Jr., 222 W. Union St. Masters & Clegg, 301 S. Elm St. De Vane, Graham S., 112 S. Sterling St. (28655) Mitchell, William H., 205 Piedmont Bldg. (27402) Moreland, Bruce E., 225 Green Valley Rd. (27408) Oakley, John C., 1832 Pembroke Rd. Mount Airy Peat, Marwick, Mitchell & Co., 430 W. Gaston St. Strand, Skees, Jones & Company, 128 W. Pine St. (27401) Polk, Maurice V., 1107 W. Market St. (27403) Pullen, A. M. & Company, Drawer G-2 (27402) New Bern Robinson, Bernard and Company, 926 Southeastern Pullen, A. M. & Company, P.O. Box 1637 (28561) Bldg. Spruill, C. Kenneth, 1401 Tatum Dr. Rose & Breslow, 1828 Banking St. (27408) Sparks, Johnnie W., 414 Church St. (27401) Strand, Skees, Jones & Company, 440 W. Market St. North Wilkesboro (27401) Benson & Blevins, 215 9th St. (28659) Zane, Edward R., 430 W. Gaston St. Greenville Raleigh Allen, A. T. & Co., Insurance Bldg. Proctor, John C. & Company, 110 E. 4th (27834) Brewer, F. Marion, 1 Ashe Ave. Whitehurst, Norwood P., Tetterton Bldg. Bridger, E. H., 1330 St. Mary’s St. Worsley, Worsley & Farley, P.O. Box 604 (27834) Burchfield, Shaw & Company, P.O. Box 802 Cherry, Bekaert & Holland, P.O. Box 10507 Henderson Crow, Gene L., 404 Raleigh Bldg. (27601) Phillips & Harris, 215 Young St. (27536) Hollingsworth, Perry and Holland, 401 Oberlin Rd. (27605) Hendersonville Koonce, Wooten & Haywood, 111 W. Hargett St. Lynch & Howard, 1330 St. Mary’s St. (27605) Horton, Harris L., P.O. Box 188 (28739) Marsh, George, 11516 W. Morgan St. Lee, Claude A., First Federal Bldg. (28739) Moody and Brown, Odd Fellows Bldg. (27601) Moss, David S., 22116 Russ St. Hickory Prescott, John F. Company, Methodist Bldg. Bumbarger, Thomas V. & Co., 1127 N. Center St. Pruneau, Jean L., 505 Oberlin Rd. Burgess, Arthur H., Abernethy Professional Bldg. Pullen, A. M. & Company, P.O. Box 10366, Cameron Hoffmann and Rink, 912 2nd St. N.E. Village Sta. (27605) Scharrer & Engart, 407 2nd St. N.W. Riddick, J. Gordon, 611 Tucker St. Rodenhizer and Rowland, 213 Merwin Rd. Russ, W. M. & Co., 205 Superior Bldg. High Point Smith, C. Gilbert, 115½ W. Morgan St. Bowman, Blue and Fulp, 212-16 Professional Bldg. Smith, Hugh G. & Company, 902 Capital Club Bldg. (27260) Steele, R. L. & Co., 807 Lawyers’ Bldg. Dixon, Hauser and Odom, 205 E. Westwood Ave. Warren, Max G., 115½ W. Morgan St. Odom, Daniel R., 1234 N. Main St. Watts and Byrd, 1307 Glenwood Ave. Seidman & Seidman, High Point Bank and Trust Bldg. Williams, Urquhart & Ficklin, P.O. Box 10446 (27261) Williams & Wall, 505 Oberlin Rd. Southerland, Robert M., 322 S. Wrenn St. Red Springs Jacksonville Fitzgerald and Ammons, 117 W. 3rd Ave. James, Warren E., 503 New Bridge St. Lovin, Archibald K., 108 Roberts St. (28377) Kannapolis Reidsville McClary, Robert A., 211-15 Cabarrus Bldg. Strand, Skees, Jones & Co., Belvedere Bldg. (27320) Wilier, Emil Francis, P.O. Box 61 Roanoke Rapids Kinston Moody and Brown, 1015-A Roanoke Ave. (27870) Franck, Edward E., Courthouse Sq. (28501) Oakes, Jack E., 110 N. Independent St. Prescott, John F. Company, Mutual Savings Bldg. Rockingham Sitterson, Simon C., Jr., 114 N. Independent St. Lundin and Spencer, 228 E. Franklin (28379) 86 American Institute of Certified Public Accountants

NORTH CAROLINA (Continued)

Rocky Mount Wallace Gassaway, Julian B., 422 Sunset Ave. Squires, R. Harvey, P.O. Drawer 672 Greathouse, William P. & Co., 314 Daniels Bldg. Harrison and Judge, 125 Rose St. Luper, C. Jackson, 600 Sunset Ave. Washington Mitchell, Wiggins & Company, Daniels Bldg. Giddings, J. E. & Co., 115 Union Dr. Shaw, Sydney H., Rose Office Bldg. Rodman and Jennette, P.O. Box 664 Stone, Eugene S., 1029 Hammond St.

Rose Hill Waynesville Murray, E. G., Jr., 126 E. Church St. Kleeb and Bullard, Box 315 (28786)

Rural Hall West Jefferson Baker, Noel W., P.O. Box 7 Worth, Will A.

Rutherfordton Whiteville Bolick, W. Cecil, 115 W. Court St. Stratford, Frank P., Drawer 352 Moore and Price, P.O. Box 432 (1) Salisbury Wilmington Barfield, William C., 204 Carolina Power & Light Sherrill & Smith 1515 W. Innes St. (28144) Bldg. (28402) ZumBrunnen, Thos. P. Company, 109 Ackert Ave. Beale, W. Earle, 509-12 Carolina Power & Light (28144) Bldg. (28402) Bordeaux, Wm. P., 118 Princess St. (28402) Sanford Brand, Perdew and Joyner, 310 Murchison Bldg. Brock, William E., 3608 Oleander Dr. (28403) Muse, John C. and Company, 130 N. Steele St. Cherry, Bekaert & Holland, 616 Market St. (28402) Lowrimore, C. S. and Company, 501 Wachovia Bank Shelby Bldg. (28402) Hamrick and Redding, 420 W. Warren St. Maddux, Catherine, Rte. 1, Box 262-B, Bayshore Estates Platt & Warren, 601 Carolina Power & Light Bldg. Smithfield (28402) Matthews, Daniel G., Gaskin Bldg. Thoburn, Frank, 1332 Hawthorne Rd. Walker, Daniel E., Murchison Bldg. Southern Pines McPherson, Garland, 176 N.W. Broad St. Wilson Muse, John C. and Company, 130 E. New Hampshire Anthony, J. Charles, 309 W. Green St. Ave. Hanchrow, J. H. & Company, 12416 Court House Sq. (27894) Wheeler, Perry S., Gold Professional Bldg. Spruce Pine Teague, Taylor O., III, 116 Crystal St. Winston-Salem Cannon, E. H. and Company, 1008 Brookstown Ave. Statesville (27101) Boyer & Witherington, Court St. Ernst & Ernst, R. J. Reynolds Bldg. (27101) Gatewood, D. E. and Company, 306 Reynolds Bldg. Hall, Bruce E. & Company, 422 Reynolds Bldg. Tarboro Harrell, A. B., North Carolina National Bank Bldg. Ranes, W. C., 105 E. Church St. (27101) Justice, Thore & Co., 1008 Brookstown Ave. (27101) Levin, A. Bruce, 418 N. Spruce St. Thomasville Lewis, W. Penn, Jr., 420 North Carolina National Bank Bldg. Cox, Donald R., Wachovia Bank & Trust Bldg. Martin, Chester, 1611-12 Reynolds Bldg. (27101) (27360) Pullen, A. M. & Company, P.O. Box 2507 (27102) Russ, W. M. & Co., 1401 Reynolds Bldg. (27101) Temin, H., 305 Nissen Bldg. Wadesboro Thorne, Morgan and Company, 425 Reynolds Bldg. Watson, John B., Jr., P.O. Box 337 Whiteheart, Sid, 3309 Paddington Lane

NORTH DAKOTA

Bismarck Monson, Eugene R., Box 232 Campbell, Robert N., 626 Provident Life Bldg. Rice, Harry F., 401 DeMers Ave. Hoiby & Hay, 420 N. 4th St. (58501) McCann, Paul & Co., 200 First National Bank Bldg. Person & Gustin, Box 565 Jamestown Holaday, Sidney E., 20516 First Ave. S. Fargo Schauer, Kermit K., 210½ First Ave. S. Anderson & Thiel, 621½ First Ave. N. Blegen, Arthur, 312 Black Bldg. Minot Broeker & Hendrickson, 434 Gate City Bldg. (58102) Iverson & Nyhus, 203 American State Bank Bldg. Conoboy, Gerald R., 406 American Life Bldg. (58102) Martz, Baldwin & Company, 212 S. Broadway Conoboy, Ikelman, Ludvigson and Holaday, 406 Amer­ Weber, Spaulding & Company, 604 Minot Federal ican Life Bldg. (58102) Savings & Loan Bldg. (58701) Eide & Helmeke, 805 Black Bldg. Grand Forks Valley City Brady, Edward W. & Co., 1913 S. Washington (58201) Ludvigson, R. B., 155 2nd Ave. S.E. Castle, Floyd L., 318 First National Bank Bldg. Hall, Stanley B., 209 N. 5th St. (58201) Ikelman, Harold B., 213½ N. 4th St. Williston Matheson, Homer & Co., First Federal Savings & Loan Hoover, Robert J., 415 Main Bldg. Zine & LeTourneau, P.O. Box 60 (58801) Firm List of Members 87

OHIO Celina Akron Wilson Accounting Service, First National Bank Bldg. Adams, Kausch & Graf, 1041 First National Tower (44308) Chagrin Falls Baruch, Jacob S., 227 W. Bowery St. (44308) Pettit, Harvey B., Jr., 47 Pleasant Dr. (44022) Bent, Zettle & Herbst, 605 Evans Savings Bldg. (44308) Bober, Stanley M., 225 W. Market St. Chilton, Stump & Daverio, 1814 First National Tower Chardon (44308) Martin, Byron N., 10379 Thwing Rd. (44024) Ernst & Ernst, 1120 Second National Bldg. (44308) Gordon, Jacob & Co., 401 Second National Bldg. (44308) Chillicothe Heinick and Slavin, 1540 W. Market St. (44313) Lingo & Breen, 177 E. Main St. Hersh, Rozen & Ennis, 86 W. Bowery St. (44308) Lawrence, Elliot C. and Company, 539 W. Market St. (44303) Cincinnati Lipkin & Lipkin, 825 First National Tower (44308) Alexander, Donald L., 2015 Central Trust Tower (2) Palmer, Howard A., 1120 Second National Bldg. Andersen, Arthur & Co., 602 First National Bank (44308) Bldg. (45202) Petty, H. D. & Associates, 506 United Bldg. (44308) Beal, L. C., 1930 Carew Tower (45202) Reaven, Albert, 408 Second National Bldg. (44308) Bernard, George W., 8005 Plainfield Rd. (45236) Sarver & Lomax, 175 W. Bowery St. (44312) Bernstein & Bernstein, 709 Terrace Hilton Bldg. Sorkin, Charles K., 1010-11 Second National Bldg. (45202) (44308) Beyring, Dale M., 219 Columbia-Wooster Bldg. Thayer, Kleines & Company, 1406 First National (45227) Tower (44308) Butler & Lamping, 615 Main St. (45202) Thomas, Henry T., 680 E. Market St. Camma, Philip, 2328 N. Bend Rd. (45239) Cammerer, Warren John 2895 Kling Ave. (45211) Alliance Clark & Heldman, First National Bank Bldg. (2) Cloud, J. D. & Co., 1108 Tri-State Bldg. (45202) Hill, Barth & King, 2246 S. Union Ave. (44601) Cohen, Ruben E., 2087 Sherman Ave., Rm. 30 (45212) Johnston, Eleanore M., 155 11th St. (44601) Copley, Edward W., 805 Mercantile Library Bldg. Mather, Robert K., 131 W. State St. (45202) Ernst & Ernst, 3912 Carew Tower (45202) Ashland Eversman, Earl F., 5998 Orchard Dr. (45230) Frank, Seringer & Chaney, First National Bank Bldg. Feltrup, A. A. & Company, 805 Mercantile Library (44805) Bldg. (45202) Fuller, Fred W., 2867 McKinley Ave. (45211) Ashtabula Gehler, Charles, 1801 Carew Tower (45202) Grant, Alexander & Company, 526 Maxwell Ave. (19) Adams & Richmond, 355 Prospect Rd. Haskins & Sells, The First National Bank Bldg. Campbell, Lome P., 4631 Main Ave. (44004) (45202) Sheppard and Sheppard, 4200 Park Ave. Hathaway & Hathaway, 1007 Transit Bldg. (45202) Hehemann, Wm. V. & Co., 1207 Fifth Third Bank Bay Village Bldg. (45202) Hessel and Troy, 6809 Hamilton Ave. (45224) Ashman, Harry G., 29318 Osborne Rd. Hildebrand, R. E., 1207 Fifth Third Bank Bldg. Beard, Glen L., 436 Hurst Dr. (44140) (45202) Ritchie, James W., 424 Pellett Dr. (44140) Hittner, Stanley and Company, 604 Tri State Bldg. (45202) Bedford Horner, Henry B. and Associates, 1905 Central Trust Tower (45202) Ball, Claude W., Jr., 714 McKinley St. Kane, William J., 3645 Glenmore Ave. (45211) Keller, C. J. & Co., 904 Fifth Third Bank Bldg. (2) Bellefontaine Kohlhepp, Clifford E., 1025 Federal Reserve Bank Callender, R. L., Canby Bldg., South Main St. Bldg. (45202) Turner, J. E., 220 W. Sandusky Ave. (43311) Landen, J. Hains, Alms-Doepke Bldg. (45202) Lew, Norman J., 1828 Carew Tower (2) Lozier & Babin, 607 Terrace Hilton Bldg. (2) Berea Lybrand, Ross Bros. & Montgomery, Carew Tower Kleinert and Kennedy, Commercial Bank Bldg. (45202) (44017) Mack, Raymond P., 9590 Ross Ave. (45242) Mahaffey, David, 7440 Shewango Way (45243) Mers, Wm. H. & Co., 724 Dixie Terminal Bldg. Bowling Green (45202) Cheek & Company, 105 N. Main St. Mueller, Irwin L., 123 E. Sixth St. (45202) Murdock Accountants, 4973 Glenway Ave. (45238) Bucyrus Osberger, J. L. & Co., 410 American Bldg. (45202) Boyd, George L., 223½ S. Sandusky Ave. Paine, Gordon T. and Co., 1009 Enquirer Bldg. (45202) Peat, Marwick, Mitchell & Co., 49 E. Fourth St. Burton (45202) Erickson, Einar A., Box 403 - Powell, Charles C., Jr., 10627 Morning Glory Lane Rose, Forest A. & Co., 14546 N. Cheshire St. (45240) Prybal, Arthur J., 1315 Federal Reserve Bank Bldg. Cadiz (45202) Rafalske & Schneider, 626 Broadway Chipukaizer, James L., First National Bank Bldg. Roebuck, Boyd & Co., 2015 Central Trust Tower Roseman and Roseman, 8075 Reading Rd. (45237) Canton Rouse, Rankin and Company, 805 Mercantile Library Bruner, Cox, Lotz & Syler, 516 Peoples Merchants Bldg. (2) Trust Bldg. (44702) Schaefer, Frank G., 513 Provident Bank Bldg. (2) Carr, Robert L. & Associates, 1433 Whipple Ave. Schear, Melvin R., 2209 Losantiville Rd. (37) N.W. (44708) Shriver, John E. & Company, Transit Bldg. (45202) Ernst & Ernst, 706 Cleve-Tusc Bldg. (44702) Simonoff, Peyser & Citrin, First National Bank Bldg. Ginsburg, Harry L., 2517 Cleveland Ave. N.W. (8) (2) Hall, Kistler & Company, 315 First National Bank Sohn, J. Arthur, 1428 Vine St. (10) Bldg. (44702) Stevens, David, 1720 Section Rd. (45237) Katz, Robert E., 1341 Market Ave. N. (44714) Storch & Storch, 6703 Madison Rd. (45227) Mestel, Harry, 220 E. Tuscarawas St. Tedtmann, M. Earl, 209 Atlas Bank Bldg. (45202) Phillips, John E., 620 First National Bank Bldg. (2) Tyirin, W. C. & Company, 6 E. 4th St. (2) Roth, Feller, Tuber & Schoenberg, 1103 McKinley Vogele, Edward A. and Co., First National Bank Ave. N.W. (3) Bldg. (2) Shifman & Miller, 1456 Cleveland Ave. N. (44703) Wessendarp, Edward M., 105 Rookwood Bldg. (45202) Swallen, Lawhun & Clark, 2677 Cleveland Ave. N.W. Willig, L. H. & Co., 1120 Federal Reserve Bank (9) Bldg. (45202) Toussant, Alder & Co., 303 30th St., N.W. Young, Arthur & Company, 707 Union Central Bldg. Wetmore & Nist, 1433 Whipple Ave. N.W. (44708) (45202) 88 American Institute of Certified Public Accountants

OHIO (Continued)

Cleveland McElery, Jean E., 7650 Chippewa Rd., Brecksville Alatis, Charles & Company, 20310 Chagrin Blvd. (22) (44141) Andersen, Arthur & Co., 1717 E. 9th St. (44114) McQuilkin & McQuilkin, 1812 Standard Bldg. (44113) Baden and Linden, 1130 Standard Bldg. (44113) Meaden & Moore, 1010 Union Commerce Bldg. Bailys, Edmund A., 4500 Euclid Ave. (13) (44114) Barkley & Cone, 1010 Euclid Bldg. (15) Melincoff, Maurice, 515 Finance Bldg. (44115) Bauman, Robert H., 7543 Broadview Rd. (44131) Merkel Associates, 215 Euclid Ave. (14) Metzler, Charles E. & Co., 20800 Center Ridge Rd. Becker, Newton D. & Co., 1032 Standard Bldg. (16) (44113) Meyers and Meyers, 14508 Madison Ave. (7) Bernstein, Bernstein, Wile & Gordon, 738 Keith Miller, Leonard S., 1499 Richmond Rd. (24) Bldg. (44115) Monroe, Basil J., 2800 Euclid Ave. (44115) Bick & Schatel, 10510 Park Lane (6) Morantz, S. A., 2372 S. Belvoir Blvd. (44118) Black, Dale W. and Company, 1808 Union Com­ Mrohaly, C. J. & Associates, 3471 W. 140th St. merce Bldg. (44114) (44111) Blake, Martin C., 720 Leader Bldg. (14) Murphy and Murphy, 408 Hanna Bldg. (44115) Boros, John H., National City Bank Bldg. (44114) Norr, Norton, 2177 S. Taylor Rd. (44118) Brown, Burton and Associates, 5316 Warrensville Norris. Milton Ross, 75 Public Sq. (44113) Center Rd. (44137) O’Toole, Charles J., 1706 Union Commerce Bldg. Brown, Milton Clark, 1037 National Bank Bldg. (14) O’Toole, Ciulla & Tolt, Union Commerce Bldg. Brubaker, Helfrich & Taylor, 1959 Illuminating Bldg. Otto, George M., 225 Hanna Bldg. (44115) (44113) Page, Frank V., 15008 Lorain Ave. (44111) Buchko & Kormos, 219 Hanna Bldg. (44115) Peat, Marwick, Mitchell & Co., 910 Hanna Bldg. Cahur and Silverman, 1080 Union Commerce Bldg. (44115) (44114) Pecsok, William J., 756 Leader Bldg. (44114) Card, Palmer & Sibbison, 765 Union Commerce Bldg. Polster, Heiber & Co., The 1010 Euclid Bldg. (15) (44114) Price, S. W., 735-7 Leader Bldg. (44114) Chandler, Esther G„ 6465 Pearl Rd. (44130) Price Waterhouse & Co., 2020 Union Commerce Bldg. Chmara, Simon, 1414 Keith Bldg. (15) (44114) Coccia, Daniel L., 2113 Glenbury Ave. (44107) Radman, Donald, 75 Public Sq. (44113) Cohen, Julius J., 25100 Euclid Ave. (44117) Reichardt, Ernest Louis, 8280 Banner Lane (29) Cohen & Levy, 25100 Euclid Ave. (44117) Roberts, R. M., 1836 Euclid (15) Cohen, Ronald B., 2850 Euclid Ave. (15) Rodier, Alcuin E., 634 Williamson Bldg. (44114) Cole & Chesler, 1000 Twelve-Twenty Huron (15) Roedger, Fred E., 1395 Forest Hills Blvd. (44118) Collier, Richard N., 2104 Noble Rd. (44112) Rosewater, Henry W., 1405 The Superior Bldg. Cook, Robert G., 1226 National City Bank Bldg. (44114) (44114) Rothschild, Gerald H., 1414 Keith Bldg. (44115) Cook, T. J., 1840 Standard Bank Bldg. (13) Rusk, John D., 1010 Euclid Bldg. (44115) Cox and Lent, 1515 National City Bank Bldg. (14) Rutten, Welling & Company, 1672 Hanna Bldg. Digel, Otto A., 2222 Eldred Ave. (44107) (44115) DiLellio, Armand J. and Associates, 5767 Mayfield Saltzer, Leonard, 300 Engineers Bldg. (44114) Rd. (44124) Schick, Roland & Company, 2012 W. 25th St. (13) Domeck, Howard W. & Co., 310 Heights Rockefeller Schultz, Krahe, Martin & Long, 1663 Illuminating Bldg. (44118) Bldg. (44113) Eckert, John B., 75 Public Sq. (44113) Schwartz, Martin M., 706 Bulkley Bldg. (44115) Ernst & Ernst, 1356 Union Commerce Bldg. (44114) Sewell & Laco, 1900 Euclid Ave. (15) Falcon, Jack N., 2800 Euclid (15) Shaffer, S. G., 1001 Hippodrome Bldg. (44114) Fein, Alvin A., 1054 Hanna Bldg. (15) Shifrin, I. N., 1040 Leader Bldg. (14) Fein, Sanford R., Marshall Bldg. (13) Shoaf & Rice, 528 Cuyahoga Savings Bldg. (44115) Ferber & Weinstein, 7010 St. Clair Ave. (3) Shook, David H., Superior Bldg. (14) Forchheimer, Robert C., 2245 Warrensville Ctr. Rd., Shore, Michael A., 540 Leader Bldg. (44114) University Hts. (18) Silver, Milton J., Keith Bldg. (15) Fredman & Unger, 1302 Ontario St. (44113) Sinnott, James P., 942 Hanna Bldg. (44115) Freed, Irwin, 2800 Euclid Ave. (44115) Smith, Thos. J., Society National Bank Bldg. (44114) Friedman, Myron H., 3798 Warrendale Rd. (18) Soloway & von Rosen, 1230 B. F. Keith Bldg. (44115) Frischer & Mannheimer, 11955 Shaker Blvd. (20) Soss, Morton and Associates, 1114 Hippodrome Bldg. Frye, Marion A., 611 Hanna Bldg. (15) (14) Gallin & Shapers, B. F. Keith Bldg. (44115) Southwick, Edward H„ 1672 Union Commerce Bldg. Ganger, A. H„ 1835 Forest Hills Blvd. (12) (44114) Gardner, Howard B., 3030 Euclid Ave. (15) Stevenson & Long, 13111 Shaker Sq. (44120) Givelber, M. & Co., 526 Union Commerce Bldg. (14) Stinson, Robert L., 32750 Solon Rd. (44139) Goldberg & Miller, 2111 S. Green Rd. (44121) Stone, Walter B. & Associates, 1836 Euclid Ave. Goodman & Sugarman, 1414 S. Green Rd. (44121) (44115) Graf, Donald J., 19140 Detroit Rd. (16) Stromberg & Associates, 1900 Euclid Ave. (15) Grdina, J. J. HI, 1125 Fidelity Bldg. (44114) Swearingen & Swearingen, 3334 Prospect Ave. (44115) Grissinger, G. W., 3645 Warrensville Ctr. Rd. (22) Touche, Ross, Bailey & Smart, 1550 Hanna Bldg. Grown, Alan L., 221 Chester-Twelfth Bldg. (44114) (44115) Haskins & Sells, 1717 E. 9th St. (44114) Traeger, Rose & Associates, 410 Chester-Twelfth Bldg. Haufe, Ernest O., 266 Hanna Bldg. (15) (14) Hausser & Heintel, 1410 Terminal Tower (44113) Valley & Company, 601 Rockwell Ave. (44114) Henterly, William E., 1605 The Superior Bldg. Walthall and Drake, 1300 Keith Bldg. (44115) Horvitz, Harry R., 2800 Euclid Ave. (15) Wehn & Lowe, 844 Hanna Bldg. (15) Horwath & Horwath, 1283 Union Commerce Bldg. Weiskind, Samuel R., 4614 Prospect Ave. (3) (44114) Welsh and Leffingwell, 818 Union Commerce Bldg. Jedlicka, G. Wm. & Co., 6240 Mayfield Rd. (24) (44114) Jurey, Ednah H., 4714 Krueger Ave. (34) Whiting, Elmer J., Jr., 1444 E. 105th St. (6) Katz, Israel, 2490 Lee Blvd. (18) Wilson, Mary Anna, 2644 Shaker Rd. (44118) Keister, Cerio & Radice, 620 Keith Bldg. (44115) Wilson & Wilson, 1037 National City Bank Bldg. Kirk, J. J., 1630 Illuminating Bldg. (44113) (44114) Klein, Harvey L., 410 Chester 12th Bldg. (44114) Winer, Meyer and Associates, 474 First St. N.W. Knittel, Roger F., 75 Public Sq. (44113) Young, Arthur & Company, 1324 The Illuminating Kohler, Fred R., Hanna Bldg. (44115) Bldg. (44113) Kopperman & Wolf, 1330 Keith Bldg. (15) Zeigler, J. M. & Co., 1836 Standard Bldg. (13) Kovachy, Edward M., 4900 Euclid Ave. (3) Zell, Marvin R., 2787 Derbyshire Rd. (6) Krasney, Polk & Friedman, 17th Floor, The Superior Zwick, Irving R., 1991 Lee Rd. (44118) Bldg. (14) Zwick, Joseph & Coleman, 1991 Lee Rd. (44118) Lakin, Clunn & Company, 3134 Euclid Ave. (15) Zwick, Philip S. & David M., 2000 Lee Rd. (18) Laks, Wynbrandt & Associates, 2195 S. Green Rd. (44121) Lessam, Sam, 16702 Miles Ave. (44128) Cleveland Heights Licker, Milton S., 31149 Gates Mills Blvd. (24) Colb, Frank, 3921 Mayfield Rd. (21) Linden, Harold S., 1130 Standard Bldg. (13) Givertz, Morris J., 3540 Berkeley Rd. (18) Lybrand, Ross Bros. & Montgomery, Union Com­ Kohn, Meyer J., 1991 Lee Rd. (18) merce Bldg. (44114) Rabe, Leonard A., 3921 Mayfield Rd. (21) Main, Lafrentz & Co., The Leader Bldg. (44114) Rakusin, Chadwick, 3373 E. Scarborough Rd. (44118) Mandell, Harvey M., 2195 S. Green Rd. (44121) Martin, Robert J., Midwestern National Bldg. (44113) Coldwater Maurer, Boecker & Co., 1825 The Superior Bldg. (14) Neuman, Kermit and Company, 214 N. Cedar St. McAdoo, Robert B., 1991 Lee Rd. (44118) (45828) Firm List of Members 89

OHIO (Continued)

Columbus Lloyd, Robert N., 804 Harries Bldg. (45402) Arnold, Paul M., 176 Graceland Blvd. <14) Lybrand, Ross Bros. & Montgomery, 333 W. First St. Beyet, Brickey & Dickerson, 766 Northwest Blvd. (45402) (43212) Mains, Robert J., 3622 N. Main St. (5) Brown, Lloyd D., 71 E. State St. (15) McGregor, J. Ramsay, 777 Reibold Bldg. (2) Cameron, Robert V. and Company, 1074 E. Broad Mitchell & Darner, 525 Hulman Bldg. (45402) St. (43205) Mumma & Mescher, 500 W. 2nd St. (2) Campbell-Rose & Company, LeVeque Lincoln Tower Plattenburg, Walter W., 1250 W. Dorothy Lane (43215) (45409) Cavanaugh, J. E., 3354 Tower Ct. N. (13) Schoenfeld, William I. & Co., 527 W. 2nd St. (2) Davis, J. L„ 209 S. High St. (15) Seldon, Samuel, 830 Third National Bldg. (45406) Diehl, Lowell E., 85 E. Gay St. (43215) Sieferman, Arthur and Associates, 118 W. First St. Ernst & Ernst, LeVeque Lincoln Tower (43215) (45402) Gattner, Price & Highfield, 33 N. High St. (43215) Somers, Frank R., Knott Bldg. (45402) Gehring, B. R., 17 S. High St. (15) Stratis, Robert E., 1937 N. Main St. (45405) Groner, Morris Wm., 2599 E. Main St. (43209) Touche, Ross, Bailey & Smart, 1200 Talbott Tower Haskins & Sells, 150 E. Broad St. (43215) (45402) Hathaway & Hathaway, 21 E. State St. Tracht, Bernard E., 11 Stratford Ave. (45402) Jahn, Arthur C. & Co., 209 S. High St. (43215) Weinreich & Plotnick, 1426 Knott Bldg. (45402) Johnson, Atwater & Company, Huntington Bank Bldg. (15) Delaware Jones, Stanton A., 8 E. Broad St. (43215) Kent & Zerbe, 56 N. Franklin St. Kagay & Federer, 849 Harmon Ave. (23) Knospe, Paul J., 29 W. 3rd Ave. Dover Lerch, Richard C., 340 E. Broad St. (15) Lingo & Breen, 340 E. Broad St. (15) Rea & Associates, Reeves Bank Bldg. (44622) Lybrand, Ross Bros. & Montgomery, 34 N. High St. (43215) Elyria Mason, Floyd, 85 E. Gay St. (43215) Gorman, Robert C., 300-A Robinson Bldg., Annex Mason, Lombardi and Archibald, 1350 W. 5th Ave. Moise, T. L. Associates, 602 Elyria Savings & Trust (12) Bldg. (44035) Mathless, Norman, 2699 E. Main St. (9) Woltz, Harry J. P., 805 Elyria Savings & Trust Bldg. Mellman, David B., 2831 E. Main St. (9) (44035) O’Brien, Lawrence J., Jr., 40 S. James Rd. (13) Wooldridge, Floyd L., 130 Lodi St. (44035) Parker, Bolon & Craig, 50 W. Broad St. (15) Peat, Marwick, Mitchell & Co., 50 W. Broad St. Euclid (43215) Price Waterhouse & Co., 50 W. Broad St. (43215) Morris & Herlands, 27600 Lakeland Blvd. (44132) Redman, E. C., 79 E. State St. (43215) Reeb & Moore, 2025 Riverside Dr. (21) Fairborn Resler, John B., 50 W. Broad St. (15) Confer, Robert J., 1½ S. Central Ave. (45324) Roach, B. M., 1150 Bryden Rd. (43205) Fischer, Carl H., 16 S. Broad St. (45324) Robertson, Joseph W., 297 S. High St. (15) Guenther, Bourne, Kramer & Beard, 417 W. Dayton Saunders, Roger A., 50 W. Broad St. (43215) Dr. (45324) Selden, Edwin, Jr., 590 Oak St. (15) Sheffield, Thomas A., 50 E. Broad St. (43215) Smith, Walter M., 1102 E. Long St. (3) Fairview Park Stirgwolt, Baldwin & Loofbourrow, 50 W. Gay St. Bender, William J., 21483 Eaton Rd. (44126) (43215) Zehrung, Robert J., 21055 Lorain Rd. (44126) Stone, Jack M., 2000 Moler Rd. (7) Stone, John R., 686 Stinchcomb Dr. (43202) Findlay Swedlow, Morris, 175 S. High St. (15) Cheek & Company, 129 W. Sandusky St. Thomas, Muhlbach and Huling, 175 S. High St. (15) Elsea, Scott, 323 First National Bank Bldg. Vagnier, John R., 22 E. Gay St. (15) Wahl, Chester K., 50 E. Broad St. (43215) Weimer, Earle E., 1395 Grandview Ave. (12) Fostoria West, Donald D., 3528 N. High St. (43214) Fast, Robert J., First National Bank Bldg. Williamson, Starling G., 270 W. Mound St. (43216) Gons, Walter L., 144 W. Tiffin St. Conneaut Fremont Hibbard, Virginia F., Farmers National Bank Bldg. Dodway, Mervin O., 111½ S. Arch St. (43420) Sheppard and Sheppard, 241 Broad St. Dorosk, John C., Industrial Park, P.O. Box 562 Snodgrass, S. R. & Company, 227 Liberty St. Rinehart, Grant H., 223 S. Arch St. (43420) Suhrer and Koch, 208 S. Arch St. (43420) Coshocton Robinson, Howard F., Penny Bldg. (43812) Galion Zeller & Yeager, 506 Harding Way (44833) Dayton Geneva Abrams, George D., 311 Commercial Bldg. (2) Barstow, C. Byron, 2600 Far Hills Bldg. (45419) Deal, George, 36½ N. Broadway Battelle & Battelle, 1785 Big Hill Rd. (45439) Blakeney, James E., 3130 Far Hills Ave. (45429) Greenville Bradmiller, Lionel F., 811 Washington St. (45407) Chrisman and Edwards, 734 Third National Bldg. Fry, Wm. S. & Co., Greenville National Bank Bldg. (45402) Dawson, Ora Ray, 514 Hulman Bldg. (45402) Hamilton Dohner, Norman A., 2801 Far Hills Ave. (45419) Douglass, Doyle D., 1130 Twenty Five South Main Barnthouse and Schlegel, 802 First National Bank Bldg. (45402) Bldg. (45011) Ernst & Ernst, 1300 Talbott Tower (45402) Gill, James C., 614 Rentschler Bldg. Flagel, Huber & Hagel, 331 Third National Bldg. Hathaway and Hathaway, 320 Dollar Bldg. (45402) Jennings, Lindsey and Reimer, 546 Main St. (45013) Flora & Cole, 11 W. Monument Ave. (45402) Fry, William S. & Co., Third National Bldg. (2) Independence Gans, William L., 379 W. First St. (2) Salaga, Samuel R., 6596 Brecksville Rd. (44131) Ginn, C. Elmer, 500 W. 2nd St. (2) Gradsky, Allan, 712 W. Third St. (45407) Hammerman, Ben B. & Co., 118 Salem Ave. (45406) Ironton Haskins & Sells, 1100 Third National Bldg. (45402) Rambacher, Clyde A., 1823 S. 8th St. Hill, Harold S., 25 South Main Bldg. (45402) Hoffman & Campbell, 1114 N. Main St. (45405) Hubbard, Folker & Company, 752 N. Main St. (45405) Kent Jacobson, Gerald, 754 N. Main St. (45405) Barker, Robert A., 9 Getz Bldg. (44240) Jording, Dan R., 1250 W. Dorothy Lane Kappeler & Westendorf, 755 Reibold Bldg. (45402) Kleckner, Robert A., 435 Patterson Rd. (19) Kettering Koller, Oswald E., 4031 S. Dixie Ave. (45439) Battelle & Battelle, 1785 Big Hill Rd. (45439) 90 American Institute of Certified Public Accountants

OHIO (Continued)

Lancaster New Philadelphia Wilson, Smith, Shannon & Snyder, 102 Equitable Rea & Associates, 152 N. Broadway (44663) Bldg. North Olmsted Lebanon Gerlach & Co., 5165 Andrus Ave. (44070) Dunn, William C., 33 N. Broadway (45036) King, L. J., 303 Bank Bldg. Norwalk Beck, Clifford E., 306 Citizens Bank Bldg. Lima Frank, Seringer & Chaney, 158 Milan Ave. Boyer, D. H., 714 W. High St. Boyles, Glen M., 15th Fl., Cook Tower Ernst & Ernst, 505 Cook Tower Olmsted Falls Evans, E. S. and Company, 926 National Bank Bldg. Lucas, J. J., 25752 Cook Rd. (44138) (45802) Hansbarger, Savage & Fisher, 7 Public Sq. Orwell Howard, Beeler and Company, 205 W. Market St. Pratt, Jacob C., Jr., Rte. 45 (44076) John & Doty, 563 W. Spring St. Ottawa Lorain Schroeder, Joseph K., Gulker Bldg. (45875) Frank, Seringer & Chaney, 737 Broadway (44052) Tubbs, Thomas A., 2866 E. Erie Ave. Zunich, Mitchell & Co., 1568 N. Ridge Rd. E. Painesville Hudson, Wilbert E., Jr., 38 W. Erie St. (44077) Louisville Link, F. Gilbert F., 41 E. Erie St. (44077) Edwards, Thomas W., III, 419 E. Main St. Perrysburg Mansfield Shawen, Donald M., 10402 Avenue Rd. (43511) Bair, Donald R., 496 Lexington Ave. Campbell-Rose & Company, 100 W. 4th St. (44901) Piqua Czajka, Benjamin, 115 Park Ave. W. Wilson Accounting Service, 400 Caldwell St. (45356) Kleshinski, Richard V., 28 Park Ave. W. Levin, Leo A., 75 Park Ave. E. (44902) Port Clinton Storich, Albert J., 304 Richland Trust Bldg. (44902) Streeter, Clarence H., Ohio Edison Bldg. (43452) Willis, Osmond & Beilstein, 357 Marion Ave. Portsmouth Marietta Fryman, E. H., 53 National Bank Bldg. (45662) Dunn, James B., First National Bank Bldg. (45750) Richards & Reynolds, 311 Masonic Bldg. Haddox, Donald F., 109 Scammel St. (45750) Robinson, Harry, 323 2nd St. Steers, Mary S., Dime Savings Bldg. Rittman Berry, Morton & Associates, 8 N. Main St. (44270) Marion Rocky River Cameron, Robert V. and Company, 460 Delaware Ave. Smoot, Roush & Manter, 240 E. Church St. (43303) Ferguson, Howard E., 2431 Struhar Dr. (44116) Marysville St. Clairsville Gray, John J., 270 W. 5th St. (43040) Rice, William E., 100 Bubbling Spring Rd. Massillon Salem Swallen, Lawhun and Clark. 700 Peoples Merchants Hill, Barth & King, 409 E. 2nd St. Bank Bldg. (9) Sandusky Maumee Welty, Deeter & Wiechel, 215 Feick Bldg. Corbo, Raymond F., 217 Conant St. (43537) Kaser & Brock, 705 Conant St. (43537) Shaker Heights Alatis, Charles and Company, 20310 Chagrin Blvd. Medina (44122) Brubaker, Helfrich & Taylor, Snedden Bldg. (44256) Hill, Vernon L., 3645 Warrensville Center Rd. (44122) Ziegler & Dietz, Professional Bldg. (44256) Hoicowitz, Marvin, 3510 Lee Rd. (44120) Mentor Sidney Hilt & McCrate, Ohio Bldg. Hattery, James G., Warren Bldg. Monnier & Co., Ohio Bldg. Middletown South Euclid Clark, Heldman & Wood, Savings & Loan Bldg. Mack, Eugene, Castell Bldg. Hicks, Chester, 1414 S. Green Rd. (44121) Millersburg South Point Rea & Associates, Professional Bldg. Spencer, George V., Rte. 2, Sandusky Rd. Mt. Gilead Springfield Kambeitz, John M., 221 E. Home Rd. (45503) Young, Skutt & Breitenwischer, 27 W. High St. Laihr, J. G., First National Bank Bldg. (43338) Sander and Shifman, 616 N. Limestone St. (45503) Wood, J. A. & Company, First National Bank Bldg. Napoleon Penrod & George, 713½ N. Perry (43545) Steubenville Adler, Faunce & Leonard, 412 Exchange Realty Bldg. Newark (43952) Henretta, Terence C., 1 S. Park Pl. Levinson, Brenner, Exchange Realty Bldg. Wilson, Smith, Shannon & Snyder, 15 W. Church St. Snodgrass, S. R. and Company, 416 Sinclair Bldg. (43055) Struthers New Concord Pezzuto, Albert F., 700 5th St. (44471) Rankin & Rex (43007) Tiffin New Lexington Gons, Walter L., 412 Wentz St. Graham, Mitchell & Associates, 108 S. Main St. Yanney, Reginald H., 40 Linwood Rd. (44883) Firm List of Members 91

OHIO (Continued)

Toledo Wauseon Barry, John E., 1132 Edison Bldg. (43604) Penrod & George, 120 E. Chestnut St. (43567) Booth, R. M., 621 E. Broadway (43605) Bower, Witt & Company, P.O. Box 5610 (43613) Brell, Thomas W., 1328 Mountain (43615) West Richfield Buckenmeyer & King, 655 Spitzer Bldg. (43604) Arnold, Dorsey L., 3915 Broadview Rd. (44286) Dekany and Sullivan, 27 S. Superior St. (43604) Ernst & Ernst, 1900 Toledo Trust Bldg. (43604) Fingerhut, Phillip A., 4334 W. Central Ave. (43615) Willoughby Grant, Alexander & Company, 2130 Madison Ave. (2) Harter, Martin L., 7142 Mentor Ave. (44094) Higgins, Herbert S., 970 Spitzer Bldg. Sacher, Frank J., Jr., Cleveland Trust Bldg. Hoag, Charles & Co., 638 Phillips Ave. (43612) Kaser & Brock, 5050 Homerdale Rd. (13) Wilmington Kleinman & Feldman, 4334 W. Central Ave. (43615) Knapp, Gens and Kohler, 206 Michigan (2) Brester, Wm. H., 137 W. Main St. (45177) LaFrance, Walker, Jackley & Saville, Spitzer Bldg. (43604) Wooster Mahen, Winzeler & Bock, 563 Spitzer Bldg. (4) Frank, Seringer & Chaney, 527 Portage Rd. Markhus, Carl J., 4024 Lewis Ave. (12) Messinger, F. R., 1313 Toledo Trust Bldg. (43604) Youngstown Miller, I. R. & Company, 1505 Jefferson Ave. (4) Axtmann and Axtmann, 18 N. Phelps St. (44503) Nathanson, Richard S., 4334 W. Central Ave. (15) Baringer & Company, 16 St. Louis Ave. (44507) Peat, Marwick, Mitchell & Co., 1600 Madison Ave. Burgeson and Thomas, 604 Union National Bank Bldg. (43624) (44503) Price Waterhouse & Co., 811 Madison Ave. (43624) Clark and Collins, 700 Mahoning Bank Bldg. (3) Strassner, George D., 345 Spitzer Bldg. (4) DePiore, William F., 1801 Mahoning (9) Straub, Edward L. & Co., 309 Board of Trade Bldg. Edie and Nolder, 5335 Market St. (12) (43604) Ernst & Ernst, 809 Union National Bank Bldg. (44503) Tassie, Glennon B., 2520 Monroe St. (43620) Fuller and Welker, 811 Union National Bank Bldg. Taylor, Earl H., 419 Spitzer Bldg. (43604) (44503) Wight & Underwood, 3230 Sylvania Ave. (43613) Harshman, Abe, 1107 Wick Ave. (44505) Young, Arthur & Company, 1600 Toledo Trust Bldg. Hill, Barth & King, 909 Union National Bank Bldg. (43604) (44503) Levy, Philip A., 514 Union National Bank Bldg. Troy (44503) Kentner, S. Victor, 1108 W. Main St. (45373) Libby & Libby, 508 Stambaugh Bldg. (3) Schoch, Howard G., 212 W. Main St. (45373) Pantalone, Benjamin, 2521 Mahoning Ave. (44509) Reali, William L., P.O. Box 2255 (10) Upper Sandusky Rogan & Hetrick, 6253 Market St. (44512) Schneider, E. E., 322 Argyle Ave. (12) Kuenzli, E. Frederic, 211 N. Sandusky Ave. Scott & Sprinkle, 1509 Market St. (44507) Simonton, Jones & Co., 1211 Mahoning Bank Bldg. Urbana (44503) Fry, William S. & Co., 239 N. Main St. Tutter, George H., 416 Stambaugh Bldg. (3) Williams. Earl H., 23 E. Auburndale Ave. (7) Vandalia Williams, Gomer, Jr., 6960 Market St. (12) Kentner, S. Victor, Vandalia State Bank Bldg. (45377) Zanesville Warren Graham, Mitchell & Associates, P.O. Box 631 Mateer, Ralph F., 220 S. Park Ave. Lynch, Thomas F., 415 South St. Packer, Deislinger & Johnson, 808 Second National Milligan, Danford D., 201 First National Bank Bldg. Bank Bldg. (44481) Robinson, Howard F., 201 Masonic Temple Bldg. Robbins, R. M. & Associates, 123 High St. N.E. (43701)

OKLAHOMA

Ada Cushing Fentem, Lewis N., 307 S. Townsend Bland and Call, 206 N. Harrison Griffin and Horne, 213 First National Bldg. (74820) Duncan Altus Conner, Cecil C., Perkins Bldg. Knox, Ed Lee, 216 N. Lee (73521) Reeder, A. J., Jr., 204 Security National Bldg. Quigley, Scott, 226 NBC Bldg. Vaughn & Fortner, 307 Security National Bank Bldg. Durant Ardmore Earles, H. H., 208 W. Evergreen St. (74701) Combs and Schaub, 314 W. Main (73401) Webb, David E., 310 W. Main St. (74701) Hulme, Woodrow W., 228 W. Main St. (73401) Lawrence, John B., 316 Gilbert Bldg. Reed, Harold H., 322 Little Bldg. Elk City Steed and Steed, 313 Little Bldg. Herron, Geo. D., 115 N. Jefferson (73644) Tidd, Clifton E., 605 Little Bldg. Vaughn and Fortner, 209-11 Gilbert Bldg. El Reno Wright, Wm. C., 207 Champion Bldg. Heuser, Ryan & Co., 108 E. Woodson St. (73136) Bartlesville Enid Seidle & Seidle, Union National Bank Bldg. Edsall, James P., Bass Bldg. Wilson & Jones, 416 E. 5th St. (74003) Marshall, Russell C., 236 Knox Bldg. (73701) McCubbins, Clarence F., 406 Broadway Tower Blackwell Moore, Byron L., 730 Bass Bldg. Bickford, J. B., Service Exchange Bldg. Wright and Sawyer, Mid-Western Sq. Chickasha Hugo Hulme, Homer H., Jr., 506 Oklahoma National Bank Hammons, Dale, 207 N. 2nd Bldg. Nikkol, Ernest H., 127 Chickasha Ave. (73018) Lawton Bendure, Lloyd K. and Company, 202 Security Bldg. Meese, Alfred H., 701 N. 13th St. Clinton Seiring, Harry, 2324 Gore Blvd. Wilson, R. G., 808 Chactaw Stanfield & O’Dell, 518 “D” 92 American Institute of Certified Public Accountants

OKLAHOMA (Continued)

Lindsay Pauls Valley Little. Vester L„ 102 S. Main Kinnebrew, Jack, Jr., First National Bank Bldg. (73075) Madill Adamson, Myrl T., 305 Lillie Blvd. (73446) Pawhuska Gambill, Ladd H., First National Bank Bldg. McAlester Blackman & McBee, 24½ E. Choctaw (74501) Picher Payne, Ben H., 319 Arnote Bldg. Craig, Henry, 100 N. Connell Ave. (74360) Miami Ponca City Adkison, Lee F., 14 “A” N.E. (74354) Burns, Lowrey & Cortright, 510 N. 14th St. (74602) Midwest City Purcell Weston, Howard, 6401 Tinker Diagonal (10) Frank, Paul K., 417 Truman Pl. Muskogee Shawnee Davis, Glenn R. & Co., 1006 Barnes Bldg. Finley & Cook, 311 Masonic Temple Bldg. Hoffman, Elmer E., Jr., 615 Barnes Bldg. Fox, Guy V., 301 Federal National Bldg. (74801) Moffitt & Co., 902 Barnes Bldg. (74401) Koontz, Lindell M., 511 Federal National Bank Bldg. Norfleet, Ernest L., 412½ Court St. McGehee and Robertson, 317 American National Bldg. Wright, Charles A., 1322 Houston St. Mullins, Clarence E., 608 Federal National Bldg. (74801) Norman Nelon, Cecil E., 306 Federal National Bldg. (74801) Walsh, Thomas, 317 American National Bldg. Finley, T. Roy, 1046 N. Flood Stephenson, Omer G., 205 City National Bank Bldg. Stillwater Heath, Richard L., P.O. Box 368 Oklahoma City Jones and Hall, P.O. Box 688 Andersen, Arthur & Co., 134 W. Robert S. Kerr Ave. (73102) Tulsa Baker and Charles, 119 N.E. 23rd St. (73105) Andersen, Arthur & Co., 415 Philtower Bldg. (74103) Barnes, W. J., Jr., 2809 N.W. Expwy. (12) Blackburn. James V., 4836 S. Peoria Bednar and Percival, 1310 Liberty Bank Bldg. (73102) Botchlet, Harley I., 723 W. 5th St. Billups, Arnn & Mascho, 1521 First National Bldg. (2) Breneman, A. L., 504 Philtower Bldg. Brooks, Wynona, 138 N.E. 38th Brown & Bala, 1110 Hunt Bldg. (3) Bumpas, G. Harlan, 1110 Liberty Bank Bldg. Bryden, Allan J., 511 Daniel Bldg. (74103) Carleton, Peters & Chandler, 504 Commerce Exchange Cherry, Earl J., 804 Beacon Bldg. (74103) Bldg. (73102) Chupack, Marvin S., 905 Thompson Bldg. (74103) Champlin, Moak, Hunsaker & Rouse, 1350 First Na­ Clarke, Mack E., 1512 National Bank of Tulsa Bldg. tional Bldg. (2) Coombs, Carl J., 6106 E. Admiral Pl. (74115) Cooper & Cooper, 3204 Liberty Bank Bldg. Cross, Norman C., Jr., 523 Kennedy Bldg. (74103) Dunlap, Morris L., 1330 Classen Daniel, Daniel, Ennis & Co., 701 National Bank of Early & Duggan, 316 City National Bank Bldg. Tulsa Bldg. (74103) (73102) Ephraim and Sureck, 323 N.W. 3rd St. (73102) Davis, Merle S., 515 S. Main St. (74103) Ernst & Ernst, 1307 Liberty Bank Bldg. (73102) Dritch, Myer J., P.O. Box 1746 Foster, J. Norman & Company, 905 Cravens Bldg. Ellison, Kenneth C„ 805 Palace Bldg. (74103) (73102) Finley, W. J., 406 Mid-Continent Bldg. (74103) Frank & Vanderford, 1518 Liberty Bank Bldg. (73102) Fox, Elmer & Company, 205 Midstates Bldg. (74103) Gonce, Thompson A., 2605 N.W. 46th St. (73112) Frazer and Torbet, 625 National Bank of Tulsa Bldg. Hammonds, Sam J., 527 Hightower Bldg. (73102) (74103) Hartman, E. A. & Co., 1707 N. Broadway (3) Greenwood & Wheeler, 1888 E. 15th St. (74104) Hedges, Hampton & Hedges, 5841 N.W. 58th St. Hanley, W. W., 1241 S. Harvard (73122) Haskins & Sells, Mid-Continent Bldg. (74103) Hedrick, J. Marquis, 2948 N.W. 45th (73112) Hawkins, Sumpter & Company, 729 Kennedy Bldg. Helmey, David M., P.O. Box 20684 (73120) (74103) Heuser, Ryan & Co., 707 Kermac Bldg. (73102) Hogard, Earl L. & Co., 237 Kennedy Bldg. (74103) Hill, Joseph H., 711 Colcord Bldg. (2) Hopkins, Nelson O., 608 Beacon Bldg. (3) Hostetter, Darwin A., 328½ W. Commerce (73109) Howard, Robert E., 913 Daniel Bldg. (74103) Hunter, Alvin T., 3022 N.W. Expressway (73112) Huls, America, 1304 S. Troost (74120) Karey, Gus J., 324 N. Robinson (73102) Jewell, D. F. Company, 711 W. 11th St. (74127) Kennedy, Willard C., 663 First National Bldg. Klein, Alfred H., 8 E. 3rd St. (3) (73102) Kunkel & Company, 534 Kennedy Bldg. (3) Lingle, Pigg & Kraemer, 507 City National Bldg. (2) Kurtz, Thos. W., 6336 E. Admiral Pl. Mann and Garr, 4400 N. Lincoln Blvd. (73105) Lawrence, R. G., 710 National Bank of Tulsa Bldg. (3) McKinney, Jeannette, 419 City National Bldg. (73102) Ligon, W. O. & Company, 718 National Bank of Tulsa Miller, Donald L., 1913 First National Bank Bldg. Bldg. (74103) Milliren and Garnett, 403 City National Bldg. Lybrand, Ross Bros. & Montgomery, 310 Philtower Mosley, Robert A., 22 Park Ave. Bldg. (74103) Murray, Chas. F., United Founders Life Tower Matthews, Tandy S., 415 Oil Capital Bldg. (74103) O’Bryan, W. H. Pat, 270 Executive Terrace Bldg. McKee and Farris, National Bank of Tulsa Bldg. (3) Pansza & Bradshaw, 201 N.E. Expwy. (73105) McNamee, Leming & Storey, 1211 Mid-Continent Bldg. Peat, Marwick, Mitchell & Co., 2316 First National (74103) Bldg. (73102) Ness, John Henry, 1345 S. 157th East Ave. Penn & Penn, 2630 N.W. Expressway Parker, Jerry T., 1410 Philtower Bldg. (3) Plater, D. Frank, 601 Cravens Bldg. (2) Parker & Rippy, 503 Philtower Bldg. (74103) Riffel, Edwin E., 410 Hightower Bldg. Peat, Marwick, Mitchell & Co., 801 First National Robinson & de Cordova, 1388 First National Bldg. (2) Bldg. (74103) Rogers & Rogers, 3900 N. Lincoln Blvd. (5) Peterson, A. D., 417 Kennedy Bldg. (74103) Sartin, Jack M., 1212 Liberty Bank Bldg. Price Waterhouse & Co., Enterprise Bldg. (74103) Shreffler, S. Gordon & Company, 718 Cravens Bldg. Roquemore, O. G., 901 World Bldg. (3) (73102) Rostet, W. W., 1005 Thompson Bldg. (74103) Snell and Simmons, 2000 Classen Bldg. (73106) Rouse, Lucien M., 516 Beacon Bldg. (2) Story & Stockton, 906 S.W. 25th (73109) Sartain, Fischbein, Eberhart and Brown, 606 Petroleum Thomas, Chamberlain, Cupps & Hall, 1126 Cravens Club Bldg. (74119) Bldg. Sharp & Company, 610 Mobil Bldg. Towe, Robert J., 1112 S.W. 59th St. (39) Solomon, Glenn M. & Co., Ramada Professional Bldg. Wolf and Company, First National Bank Bldg. (73102) (35) Young, Arthur & Company, 1401 Kermac Bldg. Stanfield & O’Dell, 3214 E. 21st St. (74114) (73101) Stewart, B. F. & Co., 1116 Mid-Continent Bldg. (74103) Storms, C. B., 3045 S. Harvard Ave. (74114) Thomas, Roy E., 1222 S. Lewis Ave. (74104) Okmulgee Thompson, Walker O., 8 E. 4th St. (3) Mock, J. A., McCulloch Bldg. Vetter, B. W. and Company, 1110 Atlas Life Bldg. Smith, S. Graham, 111 N. Morton (74103) Firm List of Members 93

OKLAHOMA (Continued )

Tulsa (Continued) Wakita Winters, George F. & Company, 2105 Philtower (3) Elliott, Speed A., Jr., Box 138 Young, Arthur & Company, 1500 First National Bldg. <74101) Zollinger, W. J„ 2224 E. 24th St. Weatherford Zumwalt, William M., 713 Wright Bldg. (74103) Richert, Harvey, 208 E. Franklin

OREGON

Albany Walder, Victor R., 1375 W. 11th Ave. Brudvig and Baker, First & Jackson Winn & Co., 1600 Oak St. (97401) Marshall, Loy W., Jr., 120 S. Ellsworth St. Warner, Simonson & Co., 425 W. 2nd Florence Price, Norman D., Jr., P.O. Box 235 Aloha Hendershott, L. R. & Co., 21275 S.W. Tualatin Valley Forest Grove Hwy. (97006) Lancaster, Warren E., 1835 Pacific Ave. Ashland Grants Pass Herndon, B. K. & Co., 450 Siskiyou Blvd. Basker & McMains, 752 S.W. 6th (97526) Lloyd, Edward F., 140 N.E. “F” St. (97526) Astoria O’Connor & Rae, 209 Wing Bldg. Luoma, Edwin L., 1010 Duane St. Welden & Stilling, 220 S.E. “H” St. Yergen and Meyer, 801 Commercial St. (97103) Gresham Baker Kropp, Donald D., 505 N.E. 2nd Ave. Kolb & Oster, 1717 Main St. Mitchell & Guyer, 2019 First St. (97814) Hermiston Glidewell, A. E. (Earl), 915 N. First St. (97838) Beaverton Langenwalter, Allan C., P.O. Box 1027 (97838) DeVille, John N. & Co., 435 N.W. Canyon Rd. Watt, James A., 1089 W. Highland (97005) Masters & Berggren, 311 N.W. Canyon Rd. (97005) Hillsboro Mickelwait and Brown, 416 S.W. First Amacher, Koehler & Co., 126 N.E. 3rd Fordham & Fordham, 233 E. Washington St. Bend Bowers, Davis and Hoffman, 1031 Brooks St. Hood River Frese, Lloyd F., 24 O’Kane Bldg. Payne, Glenn H. & Co., 848 Bond Arens & Wertgen, 212 2nd St. Brookings John Day Dowden, Ellis D., Box 597 Stout, Stanley B., 400 S. Canyon Blvd. Burns Klamath Falls Burgoyne, Fred, 731 Main St. Kolb & Oster, P.O. Box 628 Lambie & Molatore, 1000 Pine St. (97601) Mitchell, Robert A., 400 Pine St. Coos Bay Moen, Oliver E., 209 Boivin Bldg. (97601) Goldrainer, Carmichael & Swanson, Hall Bldg. (97420) Rodolph, Zamsky & Co., 204 First National Bank Wray, C. W„ 705 S. 4th St. (97420) Bldg. Yergen and Meyer, 246 N. 4th St. (97420) Rookstool & Haskins, 2130 Arthur St. Coquille La Grande Wray, C. W., 14 Coquille Valley Bank Bldg. (97423) Eveson and Snyder, 18 Sommer Bldg. (97850) Corvallis Lake Oswego Bartley & Starns, 620 S. 4th St. (97330) Morgenthaler, John M., 397 N. State St. (97034) Bowlby, Vernon L., 129 N. 4th (97330) Kohnen, Larson, Thaler & Co., 601 Washington (97330) Lakeview Nelson, Robert, 240 N. 30th St. Hanscam & Casto, 19 S. “G” St. Olsen and Ramus, Corvallis Professional Ctr. Cottage Grove Medford Graff, John A., Jr., 47 Century Bldg. Jurgenson, Sizemore and Morey, 319 Pacific Hwy. S. Haskins 4 Sells, Fluhrer Bldg. Knox, Leland J., 200 U.S. National Bank Bldg. Eugene Saunders, William D., 843 E. Main Callahan, James W., 10 E. 18th Ave. Stacey, Watkins 4 Co., 2900 Barnett Rd. Collins, Herzinger, Ray & Porter, 170 11th Ave. E. Sterton, Allen D., 23 Goldy Bldg. Frisbie, Donald C., 1170 Pearl Taylor, Oliver P., 209 Medical Center Bldg. (97501) Gregor, Gallas & Co., 115 11th Ave. E. (97401) Yergen and Meyer, 125 S. Central Ave. Holland, Otis E., 834 Pearl St. Jurgenson, Sizemore and Morey, 338 W. 11th Ave. Milwaukie (97401) Kohnen, Larson & Co., 261 12th Ave. E. (97402) Fairly, W. Frank 4 Co., 1108 Main St. (97222) Lee, Coleman, Allen 4 Bedient, 195 12th Ave. W. Lemon, Rowan, Iskra and Babcock, 251 Eugene Medi­ Newberg cal Ctr. (97401) Rist, Cullen T., P.O. Box 229 (97132) Loomis, Bouvier & Co., 874 Willamette St. (97401) Montgomery, Edward K., 1385 Oak St. (97401) Newport Piquet & Minihan, 1170 Pearl St. (97401) Roth and Rice, 1180 Olive St. (97401) Grimstad 4 VanPeursem, 2 Dodd Bldg. Rubey & Heidrich, 162 12th Ave. W. (97401) Sahlstrom, E. B., 140 S. Park Oceanlake Shinn, Delos D., 185 Oak St. Pewsey, Wilmar A., 2126 Lakeside Ave. (97367) 94 American Institute of Certified Public Accountants

OREGON (Continued)

Ontario Rush, Walter K. & Co., 818 Executive Bldg. Schwartz, Blenkinsop & Co., 705 Mead Bldg. (5) Denenk, John E., 1127 S.W. 4th Ave. Scott & Taylor, 1610 S.E. Glenwood St. (97202) Fowler, John L., Jr., 269 S.W. 12th St. (97914) Shafer, Cooper, Milkes & Hill, 1400 N.E. 37th Ave. Nysingh & Berria, 52 S.W. First Ave. (97914) (97213) Sharp & Young, 908 ICO Bldg. (97204) Oregon City Shepard, Allan L„ 2321 Lloyd Ctr. (32) Derr, Roger D., 617 High St. Sherry, Leo C., Jr., 812 S.W. Washington St. (97205) Kent and Snow, 617 High St. Skelton, Doran & Company, 0224 S.W. Hamilton (97201) Pendleton Stark, Lawrence R., 825 Yeon Bldg. Sussman, Blauer & Geffen, 808 Corbett Bldg. (97204) Green, Joe B., 101 S.E. Byers Teeter, David M., 307 Weatherly Bldg. (97214) Witherell, Witherell, Lavoie & Morrison, 116 S.E. 2nd Tercek, Frances, 409 American Bank Bldg. (5) Ave. (97801) Thomas, Carlson & Co., 300 Jackson Tower (97205) Yergen and Meyer, 285 S.E. First St. (97801) Thompson, Black & Co., 516 Jackson Tower (97205) Todd, Kenneth C., American Bank Bldg. (97205) Portland Touche, Ross, Bailey & Smart, 910 Standard Plaza Adams, Raymond & Co., 2308 Lloyd Ctr. (97232) (97204) Andersen, Arthur & Co., 608 Yeon Bldg. (97204) Turchi, August J., 525 Yeon Bldg. (97204) Anderson and Nelson, 1435 American Bank Bldg. Vial, Robert W., 328 Pacific Bldg. (97204) (97205) Wald, Mark & Co., 602 Henry Bldg. (97204) Armbruster, Emma T., 501 Loyalty Bldg. (4) Weber, Frederick E., Jr., 719 Failing Bldg. (4) Backman, Graham L„ 1123 S.W. Yamhill (97205) Weber, George R., 304 Pittock Bl. (97205) Becker, Henry G., 7612 S.E. 32nd Ave. (2) Wells, DeLap & King, 516 S.E. Morrison (14) Beemer, Joseph D., 103 Mohawk Galleries Whitfield & Leo, 520 S.W. 6th Ave. (97204) Black, George & Company, 711 Selling Bldg. (97205) Williams, T. G., Terminal Sales Bldg. (97205) Callahan, Daniel A., 405 N.W. 18th Ave. (9) Wilson, D. W., 2125 N.E. Broadway (97232) Carlson & Ellefson, 1114 Board of Trade Bldg. (97204) Wilson, Medlar & Twietmeyer, 1010 Broadway Bldg. Clute, Robert C., 3322 S.E. 122nd Ave. (97205) Cornely, Adkisson & Co., 528 Henry Bldg. (97204) Workman, Norman A. & Co., 520 S.W. 6th Ave. Dietrich, H. N. & Co., 814 American Bank Bldg. (97204) (97205) Yergen and Meyer, 1725 S.E. Ash St. (97214) Erickson, Eiseman & Co., 515 First National Bank Young, Arthur & Company, 910 Pacific Bldg. (97204) Bldg. (97204) Ernst & Ernst, 305 Equitable Bldg. (97204) Prineville Farquharson, W. H., 8805 S.W. Woodside Dr. (97225) Farra & Pidcock, Pittock Bl. (97205) Reid, Phillip E., Bowman Bldg. Faunt, Bigej & Co., 834 American Bank Bldg. (97205) Finegan, Edward, 1018 Executive Bldg. (97204) Redmond Forbes, John F. & Company, 512 American Bank Wolf, Harland A. & Co., P.O. Box 307 Bldg. (97205) Freed, Hilda W., American Bank Bldg. (97205) Roseburg Goldrainer, Carmichael & Swanson, 471 Pittock Bl. (97205) Gregor, Gallas & Co., 1547 S.E. Jackson (97470) Greaves, Card, 809 Standard Plaza (97204) McKnight, Ray, P.O. Box 441 Gurney, Phyllis W., 1000 S.W. Vista Ave. (97205) Walpole, Hanberg & Co., 358 S.E. Jackson Haskins & Sells, Standard Plaza (97204) Hatch, Alfred G., American Bank Bldg. (97205) St. Helens Hatfield, R. H. & Co., 608 Oregon Bank Bldg. Franklin, Gene B., 222 Columbia Blvd. Hewitt, Thompson & Co., 1818 S.E. Ash St. (14) Holdner, Butcher, Goebel & King, 707 Executive Bldg. Isler, Colling & Co., Terminal Sales Bldg. (97205) Salem Janney, Hawkes & Co., 478 Pittock Bl. (97205) Bowers, Davis and Hoffman, 415 Pioneer Trust Bldg. Johnson, J. Frederick, 1807 S.E. 7th Ave. (97214) (97301) Johnson, Ordway & Co., 1002 Failing Bldg. (97204) Faunt, Bigel & Co., 805 Liberty St. N.E. (97301) Kimberling, Harrington & Co., 1221 S.E. Madison St. Hunsaker & Johnson, 805 Liberty St. N.E. (97301) (97214) Lippold, Brenner & Bingenheimer, 275 State St. King, Lee Kipling, 8565 S.W. Barbur Blvd. (97219) Peat, Marwick, Mitchell & Co., 525 Church St. S.E. Kneeland, Richard C., 0305 S.W. Curry (1) (97308) Kuzmanich, Matt, Jr., 8475 S.W. Canyon Lane (97225) Razmus, Henry R., 805 Capitol St. N.E. (97301) Lakefish, Sidney, 311 Standard Plaza (4) Rector, E. W., 805 Liberty St. N.E. Lampert, Richard M. & Co., 2321 Lloyd Ctr. (97232) Windedahl and Caldwell, 805 Liberty St. N.E. (97301) Landau, Adolph E., 600 Failing Bldg. (97204) Leckey, Dale R., 930 S.E. Oak St. (97214) Sandy Lesher, Ray H. Company, 1117 Equitable Bldg. (97204) Lybrand, Ross Bros. & Montgomery, Executive Bldg. Dyal, Ned E., 119 Main (97055) (97204) Maginnis, T. F., 317 Terminal Sales Bldg. (97221) Seaside Maier and Chatterton, 2932 N.E. Broadway Yergen and Meyer, 600-4 Broadway (97138) Marshall, Hull & Co., 504 Woodlark Bldg. (5) McFaddin, Dingley & Lutton, 20 N.E. Union Ave. Springfield (97232) Meyer, Sol J., 1300 S.E. Oak St. (97214) Derickson, Donald D., 223 N. “A” St. Moss, Adams & Co., 603 Standard Plaza (97204) Haggerty, Ruff & Hill, 444 N. “A” St. Niemi, Albert M., 1101 Equitable Bldg. (97204) Kohnen, Larson & Co., 223-B N. “A” St. Noce, Jack M., 2190 W. Bumside St. (97210) O’Blisk, Myles R., Broadway Bldg. (5) Stayton Ochsner, Herb C., Sr., 2414 E. Burnside St. (97214) Bowers, Davis and Hoffman, 520 3rd Ave. O’Connor, Paul ’L’Roy, 6359 S.W. Capitol Hwy. (97201) Sweet Home Olds, Jack W. & Company, 525 Corbett Bldg. (4) Olsen, Joseph J., 4317 N.E. Tillamook (97213) Hanscam & Casto, 1351 “M” St. Oswald, J. W. & Co., 5329 N.E. Union Ave. (11) Pattullo, Gleason & O’Neill, 710 S.W. 3rd Ave. Taft (97204) Olson & Glerup, P.O. Box 33 Peat, Marwick, Mitchell & Co., 1010 Standard Plaza (97204) The Dalles Piepenbrink and Kron, 603 Wilcox Bldg. (4) Pope, Loback & Co., 20 N.E. Union Ave. (32) Musa, Ben, 213 E. 3rd St. Popick & Perrin, 1007 Loyalty Bldg. (97204) Nelson and Rooper, 106 E. 4th St. (97058) Popma, J. Eugene, 605 American Bank Bldg. (5) Price Waterhouse & Co., 621 S.W. Morrison St. Tigard (97205) Savage, James L., Johnson Bldg. (23) Pringle, J. Howard, 3325 N.E. 51st Ave. (97213) Ralston, Alten & Sakai, 320 Park Bldg. (97205) Raske, E. J., 1205 N.W. 25th Ave. (10) Tillamook Rathe, Hjalmar J., 45 N.E. 122nd Ave. (97230) Griffiths, Frank R., Alderman Bldg. (97141) Roberts, Walker E., 214 N.E. 20th Ave. (97232) Olson, Elmer H., 2105 First St. (97141) Firm List of Members 95

PENNSYLVANIA Abington Bristol Jennings, Thomas F., 2165 Ridgeview Ave. Leister & Company, 220 Radcliffe St. Aliquippa Bryn Athyn Canson, Samuel A., 2101 Ritchie Rd. (15001) Brown, William E., 2984 Cherry Lane DeFoe, Charles K., 901 Brodhead Rd. (15001) Bryn Mawr Allentown Alexander, Morris & Kelly, 580 Lancaster Ave. Ambler, Walter Scott, 823 Chew St. Campbell & Grey, 1320 Hamilton St. (18102) Butler Carr & Warrick, 717 Walnut St. Ernst & Ernst, 601 Hunsicker Bldg. Arnold, Kenzleiter & Levine, 502 Mellon Bank Bldg. Faylor, Homer O., 615 N. 20th St. Bachman, Marsch & Company, 308 N. Washington St. Gross, Herman and Company, 502 Hamilton St. Walker, Carbis & Associates, 316 N. Main St. Haskins & Sells, 1049 Hamilton St. Hochstrasser, Henry W., 26 N. 13th St. Camp Hill Litwin, Morris, 517 Hamilton St. (18101) Ashway, E. Briner, 3025 Market St. (17011) McKeever, Kerschner & Zimmerman, 707 Common­ Waggoner & Frutiger, Carlisle & Orchard Rds. wealth Bldg. (18101) Wire, Ralph Wm., 1615 Market St. Schleifer and Concannon, 1045 N. 17th St. (18104) Siegel, Berg, Schultz and Green, 1514 Hanover Ave. Carlisle (18103) Varricchio, Philip T., 2030 Walnut St. Sheely, Eugene H., 176 Glendale St. (17013) Altoona Carnegie Doran, Merrill S., 1120 12th Ave. Cengia, B. A., 14 Parkview Dr. Young and Co., 1210 13th St. Wengryn, Michael A., Motta Bldg. Annville Chalfont Knisley, Anderson & Fry, 21 W. Main Murphy, James J., 14 Hillcrest Ave. (18914) Ardmore Chambersburg Eldredge, Lutz & Co., 20 E. Athens Ave. Barnhart, Howard K., 314 Trust Company Bldg. Lipman, Roy, Suburban Square Bldg. (13201) Melvin, Joseph P., 800 Suburban Square Bldg. (19003) Todd, McIntire & Co., 232 Lincoln Way E. Myers, Milford M., 1 W. Lancaster Ave. Voynow, Leonard M., 131 Coulter Ave. Charleroi Seals, John F., 314 5th St. (15022) Bala-Cynwyd Braitman, Louis J., 324 Barclay Bldg. Chester Jacobs, Harold, 301 City Line Ave. Johnston, Young & Co., Barclay Bldg. Rudman, Melvin, .407 Market St. (19013) Kay & Schwartz, 230 Bala Ave. Tonge, Donald F., Fidelity-Chester Bldg. Matarazzo, Alfred F., 191 Presidential Blvd. (19004) McMonigle, Richard L., 273 Montgomery Ave. (19004) Clarion Schwartz, Ralph & Company, 191 Presidential Blvd. (19004) Deitz, Donald W., 34 8th Ave. Schwartz, Sylvan, 404 Barclay Bldg. Sharkey, Peterson and McGough, R.D. 1 Seiler, Dean B., Box 224 (19004) Steinberg, Spiegel and Company, 1 Belmont Ave. Clearfield Vallei, Frank, 1 Bala Avenue Bldg. Weinrott, Edgar R., 36 Mary Waters Ford Rd. (19004) Hopkins, Walter & Company, 216 Bridge St. (16830) Wish, Herbert C. & Company, 301 City Line Ave. Scott and Rabe, 106 N. 2nd St. (16830) Beaver Coatesville Bennett & Company, 200 Beaver St. (15009) Cohen, Ernest M., 8 N. 2nd Ave. Loll, Charles J., 1122 Third St. (15009) Columbia Beaver Falls Fischer, Carl J., 431 Locust St. Snodgrass, S. R. & Company, 717 12th St. (15010) Connellsville Bedford Gismondi and Simpson, Second National Bank Bldg. Tritt, S. J., 441 S. Richard St. (15425)

Bethel Park Conshohocken Hayes, Robert M., 5746 Kings School Rd. (15102) Kopensky, Jerome H., 123 W. Ridge Pike Santoro, Carl J., 16 E. 4th Ave. (19428) Bethlehem Aubert, Erma Leidich, 265 E. Broad St. Cynwyd Eisenhauer, Albert R. & Co., 817 W. Broad St. Magen, George, 14 Levering Cir. (18018) Helms, Samuel L„ 6 W. Broad St. Margolis, Harry & Co., 2650 Schoenersville Rd. Dallas (18001) Bernstein, Gerald, R.D. 4 Messersmith, Ronald J., 635 Main St. (18018) Doylestown Bloomsburg Adler, Morton H. & Co., 90 E. State St. (18901) Achy, Russel E., 204 Farmers National Bank Bldg. Burton & Browse, 62 E. Court St. (18901) Bradford Drexel Hill Daggett, George H. & Co., 706 Hooker-Fulton Bldg. Guinan, Frank R. & Co., 84 Warrior Rd. Nusbaum, Helen D., 8 E. Washington St. (16701) Pockey, Philip R., 309 IOOF Bldg. DuBois Seidman & Seidman, 801 Hooker-Fulton Bldg. (16701) Sharkey, Peterson and McGough, 432 W. Long Ave. (15801) Bridgeville Birdzell, Thomas W., 2461 Huntington Dr. Bast Lansdowne DeBlasio, Janet Cichinelli, 141 Pennsylvania Ave. Weeks, John J., 392 Pembroke Ave. (19050) 96 American Institute of Certified Public Accountants

PENNSYLVANIA (Continued)

Easton Roberts and Trively, 1001 State Street Bldg. (17101) Messer, D. H. and Company, Alpha Bldg. (18042) Sacks, Martin M., 1801 N. Front St. (17102) Neumoyer, Charles Wm., Northampton National Bank Schultz, Sorin & Co., Commerce Bldg. (17101) Bldg. (18042) Shettig, Joseph P., 120 Walnut St. Reimert, Robert C., Northampton National Bank Bldg. Snyder, Frank B„ 905 N. 2nd St. (17102) (18042) Wildeman and Obrock, 100 Market St. (17101) Siegel, Berg, Schultz & Green, 402 Alpha Bldg. (18042) Yaverbaum and Company, 405 Dauphin Bldg. (17108) Elizabethtown Hatboro Galinski, Francis B., 350 S. York Rd. Brown, Joseph V., 42 E. High St. (17022) Goldman, Jack, 543 E. County Line Rd. Monahan, Joseph F., 811 High Ave. (19040) Elkins Park Punshon, Wilson W., 106 S. Linden Ave. (19040) Link, Jules, 8117 Old York Rd. (19117) Webb, Harmon M. and Company, 25 E. Moreland Ave. (19040) Ellwood City Lane, Ralph E., 244½ 5th St. Haverford Snodgrass, S. R. & Co., 226 5th St. Ettorre, Frank J., 354 Lancaster Ave. (19041) Ephrata Havertown Truxal, Jacob Q., 107 W. Main St. (17522) Blumenthal, Herman, Manoa Shopping Ctr. (19083) Greig, Laurence, 208 Frederick Rd. Erie Vanett, Jack, 1809 Earlington Rd. Appletree, Herbert W. and Company, 9 W. 34th St. Brown and Schwab, 3952 W. 12th St. (16505) Hazleton Burgart, Wilfred W., Jr., 714 Sassafras St. Kline, Bernard H., 314-5-6 Hazleton National Bank Buseck, Richard J., 1685 W. 8th St. Bldg. (18201) Cutri, Norman J., 301 Baldwin Bldg. (16501) Learn, A. Sterling, Hazleton National Bank Bldg. Ernst & Ernst, 1301 G. Daniel Baldwin Bldg. (16501) Lloyd & Menghini, 512 Traders Bank Bldg. Main, Lafrentz & Co., G. Daniel Baldwin Bldg. Palmer and Company, Hazleton National Bank Bldg. (16501) Schwarz, Frederick A., 808 Northeastern Bldg. (18201) Root, Spitznas and Smiley, 610 Marine Bank Bldg. Weber & Will, Northeastern Bldg. (18201) (16501) Fair Oaks Hershey Kosis, Edward J., 15 Main St. (15003) Knisley, Anderson & Fry, 110 W. Chocolate Ave. Nark, Leon E., 41 W. Caracas Ave. (17033) Farrell Hopwood Christoff, George W., 1030 Indiana Ave. Renze, Rafael R., Box 82 Feasterville Maloney, Daniel F., 1205 Buck Rd. (19048) Irwin Chadima, Franklin D., 413-17 Main St. (15642) Flourtown Klinger, Paul D., 1401 Bethlehem Pike (19031) Jenkintown Hoch, Morgan & Company, 602 Washington Lane Forty Fort (19046) Nemore, Graham & Co., 766 Old York Rd. Ward, George T., Forty Fort State Bank Bldg. (18704) Peters, Herbert F., 415 West Ave. (19046) Gettysburg Johnstown Fishel, Baskin and Dunn, 59 York St. (17325) Barnes & Company, 112 Atlee St. (15904) Carpenter, Samuel C., 912 Railroad St. (15902) Glenside Davies, Silverstone & Co., 1113 U. S. Bank Bldg. Finestone, Roy. 120 S. Easton Rd. (19038) (15901) Haun, Walter P., 246 Keswick Ave. (19038) Ginsburg and Ondick, 701 Trust Bldg. (15901) Lefferts, Arthur F. & Co., 130 S. Easton Rd. (19038) Main, Lafrentz & Co., 329 Main St. (15901) Levine, Simon H., 120 S. Easton Rd. (19038) Wessel, C. E. & Co., 1002 First National Bank Bldg. Niessen & Dunlap, 130 S. Easton Rd. (19038) King of Prussia Greensburg Falconiero, Ralph V., Tanglewood Bldg. Bononi, James J., 215 Greensburg Professional Bldg. Mandia, Dominic A., 384 Springhouse Rd. Conti, George A. & Company, 113 Alwine Ave. Cramer, Francis O., 35 W. Pittsburgh St. Kingston McClure and Wolf, Bank and Trust Bldg. (15601) Carr, Edward B., 260 Pierce St. (18704) Sarp, Donald R., 35 W. Pittsburgh St. Landy, Bedner & Co., 272 Pierce Minkoff, Harry, 257 Wyoming Ave. Greenville Snyder, Charles L. and Co., 189 Market St. (18704) Magner, James A., 18 Canal St. Kittanning Grove City Krizmanich & Smith, Mellon Bank Bldg. (16201) Elliott-Fargo & Company, 313 Elm St. (16127) Lehner, Robert F., 425 Market St. (16201) Nagy, John D., Jr., 425 Market St. (16201) Hanover Soloski, Edward L., 137 S. Jefferson St. (16201) Garrett, Clay W., 38 Broadway (17331) Lafayette Hill Harrisburg Levy, M. William, 544 Cedar Dr. Boyer, Lee E. & Co., 216 Pine St. (17101) Fishel, Baskin and Dunn, 509 N. 2nd St. (17101) Lancaster Flowers, Richard H., 123 S. 13th St. (17104) Bertz, Fultineer & Co., 537 W. Chestnut St. Goldberg, Bertram H., 125 Locust St. (17101) Dorwart, Andrew & Co., 30 N. Lime St. (17602) Harkness, Joseph R., 124 Walnut St. (17101) Ernst & Ernst, 307 Griest Bldg. Knisley, Anderson & Fry, 4099 Derry St. Hatter, Harris and Beittel, 304 Fulton Bank Bldg. Kreps, Maurice W., 1010 N. 2nd St. Herr, Elvin W., 920 Penn Grant Rd. (17602) Kuhn and Company, 102 Keystone Bldg. (17101) Hook & Yeager, 439 N. Duke St. (17602) Laventhol, Krekstein, Griffith & Co., 500 Blackstone Kimmel, Abram S., 602 Griest Bldg. (17603) Bldg. (17101) Kuntz & Hippie, 232 E. Orange St. Ledger, Samuel, 1801 N. Front St. (17102) Stine, Ralph E. and Company, 502 Fulton Bldg. Main, Lafrentz & Co., The Commerce Bldg. (17101) (17602) Procasco, Charles E., Dauphin Bldg. (17101) Strosser, Norman G., 620 Fremont St. Rice and Rice, Telegraph Bldg. Trout, Ebersole & Company, 53 N. Duke St. Ritter, Todd and Haayen, 512 N. 2nd St. (17101) Truxal, Jacob Q., 45 N. Duke St. (17602) Firm List of Members 97

PENNSYLVANIA (Continued)

Lansdale Narberth Arneth & Rhoads, 54 E. Main St. (19446) Hotchkin & Dohan, Main Line Professional Bldg. Dreslin and Company, 28 E. Main St. (19446) Evans, William W., 841 W. Main St. Nazareth Fadeley, Edward H., 300 S. Broad St. Gilbert, Early Lyman, 425 W. Main St. O’Neill, Thomas M. & Co., 22 S. Main St. Lansdowne Neshaminy Medoff & Medoff, 24 S. Lansdowne Ave. (19050) Pepp, Milton, 551 Easton Rd. Preston & Company, 108 W. Baltimore Ave. New Brighton Lebanon Thaw, Murray C„ P.O. Box 298 Miller, Robert L. and Company, 428 Chestnut St. Reiss, Fred & Company, 130 S. 8th St. New Castle Ritter, Todd and Haayen, 847 Cumberland St. Hill, Barth & King, 474 First National Bank Steiner, Stanley A. & Co., Farmers Trust Bldg. Pinney, Leslie M., Temple Bldg. (16101) Walker, Carbis & Associates, 401-A First Federal Levittown Plaza (16101) Weiner, Philip and Company, 662 First National Bank Adler, Morton H. & Co., 2 Stonybrook Dr. (19053) Bldg. (16101) Lebegern, Joseph K. & Co., 183 Kenwood Dr. N. Wolfe, C. W., 704-06 Lawrence Savings & Trust Bldg. Lewistown New Kensington Laventhol, Krekstein, Griffith & Co., 3 N. Wayne St. Schneider, Miller & Downs, 1222 5th Ave. (15068) Ritter, Todd & Haayen, P.O. Box 832 (17044) Wilder & Londino, 252 Mary St. (15068) Lititz Newtown Miller, Wilbur B., 102 E. Main St. (17543) Yotter, Richard K., 201 E. Third Ave. (17543) Burton & Browse, 1 S. State St. McKeesport Newtown Square Moeller, Erik S., 709 Peoples Union Bank Bldg. Nathason, Robert N., 3527 West Chester Pike (15132) Price, Sylvester H„ Box 255 Sheppard, Budd E. and Company, 814 Peoples Union Bank Bldg. New Wilmington Wintner, Harold, 506 Peoples Union Bank Bldg. Quinby, Paul L., 411 Neshannock Ave. McMurray Norristown Nestor, Paul A., 304 Center Church Rd. (15317) Brogan & Brogan, 506 Swede St. (19401) Dreslin and Company, 319 Swede St. (19401) Meadowbrook Endy, William H., Jr., 3305 DeKalb Blvd. (19403) Follet, L. H., 524 Swede St. (19401) Spiegel & Co., 1422 Carol Rd. Fry. Kimmel & Associates, 2516 W. Main St. (19401) Gambone, George A., 402 DeKalb St. (19401) Meadville Hoch, Morgan & Company, 515 Swede St. (19401) Bell and Company, 403 Northwest Bank Bldg. Jacobson, Leonard, 10 E. Main St. (19401) Elston, Cassius A., 275 Chestnut St. Modica, Anthony F., 21 E. Airy St. Power, Robert M., 230 Masonic Bldg. Riccio, Leonard L., 20 Terrace Rd. (19401) Walker, Carbis & Associates, 800 Park Ave. Rieger, Stanley, 540 Swede St. (19401)

Mechanicsburg North Hills Greenawalt, R. A. & Company, 73 W. Main St. (17055) Bruckheiser, William A., 805 S. Fairway Rd. (19038) Media Northumberland Elko, Albert L., 201 E. Baltimore Pike Bradley, William H., 444 Front St. Winters, Daniel A. & Company, 60 State Rd. (19063) Norwood Melrose Park Langer, Joseph Charles, 210 Trites Ave. (19074) Greenspun and Segal, 206 Budman Bldg. (19126) Segal, Morris and Co., 613 W. Cheltenham Ave. Oil City (19126) May, John & Company, 30 National Transit Bldg. (16301) Merion, Montgomery County Olmes, Dickson & Roeder, 419 Veach Bldg. (16301) Pressman, Samuel, 237 Stoneway Lane (19066) Oreland Middletown Berkowitz, Herbert, Summit & Quill Lanes Greenawalt, R. A. & Company, 239 N. Union St. Millersburg Palmyra Hoke, Robert E., 313 Market St. Kreider, Richard E., 1 W. Main St. (17078) Monessen Paoli Hanna, M. Company, The, Beery Bldg. Dietrick, William Morgan, 114 S. Valley Rd. (19301) Kopko, Robert J., 214 Schoonmaker Ave. Penn Valley Monroeville Quinlan, Thomas J., 733 Arlington Rd. Buckler, Merle L., 3983 William Penn Hwy. (15146) Jerina, Joseph L., 3755 William Penn Hwy. (15146) Perkasie Morrisville Van Ommeren, Richard, 509 Chestnut St. (18944) Eby, A. James, 88 Fairview Ave. Nicholson, Arthur Merrill, Pennsbury Plaza Philadelphia Abrahams, Isaac, 4401 Conshohocken Ave. (31) Mt. Gretna Abrams, Kline & Co., 1420 Walnut St. (19102) Adams, Harvey H., 1212 Chestnut St. (19107) Hoffman, John R., 2nd & Maple Sts. Adler, Faunce & Leonard, 1616 Walnut St. (19103) Adler, Felix & Co., 500 Lewis Tower Bldg. (19102) Myerstown Adler, Morton H. & Co., 1445 City Line Ave. (51) Good, John, Jr., 47 W. Main St. (17067) Albert, Gerald L., 6720 N. Lawrence St. (26) 98 American Institute of Certified Public Accountants

(Continued)

Philadelphia ( Continued ) Fishman, David D., 1306 Arch St. (19107) Fishman, Edward, 225 S. 15th St. (19102) Altman, Harry A. & Co., 12 S. 12th St. (19107) Fishman, Joseph, 630 W. Kingsley (19144) Andersen, Arthur & Co., 1617 John F. Kennedy Blvd. Frank, Allen, 612 Penn Square Bldg. (7) (19103) Fratkin, Ralph M. & Co., 1 E. Penn Sq. (7) Asher and Asher, 1922 Lewis Tower Bldg. (19102) Freedman, Herbert E., 1434 Land Title Bldg. (10) August, Maurice M., 1819 John F. Kennedy Blvd. Freedman, Paul B., 4001 Chestnut St. (4) (19103) Freedman, Warren & Co., 7713 Castor Ave. (19120) Axelrod, Murray M., Bankers Securities Bldg. (19107) Friedlander, Dunn & Co., 1238 Philadelphia National Balen, A. Warner, 12 S. 12th St. (19107) Bank Bldg. Barow, Samuel M., 1611 Wadsworth Ave. (50) Fry, David P., Jr., N-1402 Park Towne Pl. (19130) Beck, Berk & Company, 1406 Fox Bldg. (19103) Gantman & Associates, 8029 York Rd. (17) Becker, Abraham L., 614 Penn Square Bldg. (7) Gitler, Isadore, 2419 N. 56th St. (31) Bennett, Isdaner & Company, Fidelity-Philadelphia Glasberg, M. S. & Co., Lewis Tower Bldg. (19102) Trust Bldg. (19109) Glendening, Frank S. and Co., 1834 Philadelphia Na­ Berger, Samuel D„ 1212 Chestnut St. (7) tional Bank Bldg. (19107) Berk and Berk, 1338 Western Saving Fund Bldg. Glickman, Berkovitz & Co., 1420 Walnut St. (19102) (19107) Glickman, Sydney, 1422 Chestnut (19102) Berkowitz, H. B., 924 Suburban Station Bldg. (3) Gold and Gold, 1617 John F. Kennedy Blvd. (3) Bernstein, Morris, 1421 Chestnut St. (19102) Goldenberg, Rosenthal Company, 12 S. 12th St. Bernstein, Stanley J. and Co., 1010 Robinson Bldg. (19107) Bershad & Company, 12 S. 12th St. (19107) Gordon, Erwin B., 1116 Girard Trust Bldg. (19102) Berson, Harold, 641 Western Saving Fund Bldg. (7) Gottfried & Co., 1315 Walnut St. (19107) Bielitsky, Julius, 1 N. 13th St. (19107) Gowen Company, The, 1428 S. Penn Sq. (2) Biron, Breznicky & Co., 620 Widener Bldg. (7) Gray, Robert, 202 N. Broad St. (19102) Blumberg, William S. & Co., 1305 Vine St. Greenberg, Herman N., 1701 Walnut St. (19103) Blumenthal, Herman B. & Co., 1021 Melrose Ave. Greenwald, Thomas S., Penn Square Bldg. (19107) (19126) Griffith and Company, 2300 Girard Trust Bldg. (2) Bookman, Leon H., 1 E. Penn Sq. (19107) Gross, Harry S., 1420 Walnut St. (19102) Bragin, Joseph, 1315 Walnut St. (7) Gross, Master & Company, 1114 Bankers Securities Brener, Max & Company, 2009 Chestnut St. Bldg. (7) Brooks, Frank J., 1310 Bankers Securities Bldg. Gutnick, A. L., 2502 W. Cheltenham Ave. (50) (19107) Hagner & Company, 5 E. Highland Ave. (19118) Brown, J. Gilbert and Co., 1326 Disston St. (19111) Hamilton, Russell, 5231 Ridge Ave. (28) Brown, Laurence E. & Co., 123 S. Broad St. (19109) Harris, Frank W., Jr. & Co., 21 S. 12th St. (19107) Cades, Abraham, 1605 Liberty Trust Bldg. (7) Harris, Kerr, Forster & Company, 1441 Land Title Cahan, Somerman & Spewak, 8117 Old York Rd. Bldg. (19110) (19117) Hartunian, Albert A., 451 S. 51st St. (43) Carson, John M., 7225 N. 21st St. (38) Haskins & Sells, 1200 Land Title Bldg. (19110) Charleston, Don, 204 First Federal Bldg. (19111) Hass & Company, 12 S. 12th St. (19107) Cleghorn & Company, 5417 N. 5th St. (19120) Heaton, W. C. and Company, 2 Penn Center Plaza Cogen, Sklar, Steinberg and Co., 1445 City Line Ave. (2) (19151) Hershman, Maurice, 225 S. 15th St. (19102) Cohan, Walkenstein, Frishberg & Co., 107 Park Towne Heverle and Hay, 1920 Chestnut St. (19103) N. (30) Hoffman, Ephraim & Company, 2200 Benjamin Frank­ Cohen, Harry, 806 Asbury Terr. (26) lin Pkwy. (19130) Cohen, Harry K. & Company, 703-11 Robinson Bldg. Horwath and Horwath, Philadelphia National Bank (19102) Bldg. (19107) Cohen, London & Co., 4904 N. 11th St. (41) Howe, William E. & Co., 2320 Philadelphia National Cohen, Max, 1425 Walnut St. (19102) Bank Bldg. (19107) Cohen, Morris J. and Company, 6 Penn Center Plaza Hy Goldfarb - Charles Kirschbaum, 1530 Chestnut St. (19103) (19102) Cohen, Panitch & Co., 1122 Bankers Securities Bldg. Jacobs, Arnold and Company, 1518 Walnut St. (19107) Jemison, Samuel & Co., 4028 Walnut St. (4) Coopersmith, Martin A. & Co., 500 Penn Square Bldg. Jenkins. Fetterolf & Co., 1500 Chestnut St. (19102) (19107) Jonik, Edward L., 545 N. 23rd St. (19130) Cosmo and Dombroski Co., 1 E. Penn Square Bldg. Jungers, John P., 1015 Chestnut St. (19107) (19107) Kaercher, Charles W., 1518 Walnut St. (19102) Creamer, Milton B., 720 Western Savings Fund Bldg. Kahn, L. A. & Co., 932 Bankers Securities Bldg. (19107) (19107) Dashe, Lewis B. & Co., Western Saving Fund Bldg. Kaiser, Walter J., 6715 Rising Sun Ave. (19111) (19107) Kanefsky, Norman, 121 S. Broad St. (7) DeVita, Edward A., 1305 Andover Rd. (19151) Katz, H. Louis, 1006 Lafayette Bldg. (19106) Diamond, A. L. & Co., 1220 Broad-Locust Bldg. (2) Katz, Leonard, 9809 Layton Rd. (19115) Di Antonio & Co., 1445 City Line Ave. (19151) Kessler, Goldstein & Co., 6055 Old York Rd. (41) Di Candilo & Company, 1445 City Line Ave. (19151) Kimelman, Morris M., 400 Broad-Locust Bldg. (19102) Dickerman & Brown, 226 S. 16th St. (19102) King, Marryat & Co., 215 S. Broad St. (7) Di Lullo, Charles S., 638 Fountain St. (19128) Kluger, M. J., 16 S. Broad St. (2) Dranoff, Morton F. and Company, 1085 Suburban Klugman & Zelenkofske, 2402 Rhawn St. (15) Station Bldg. (19103) Knorr, William F., 1620 Locust St. (3) Dubin, Irwin & Company, 121 S. Broad St. (19107) Kostman, Arthur S., 225 S. 15th St. (19102) Duffell, William R., 1400 S. Penn Sq. (19102) Krantz, B. Sidney, 1232 Bankers Securities Bldg. Eisenberg & Company, 225 S. 15th St. (19102) (19107) Eldredge, Lutz & Co., 2025 Locust St. (3) Kravitz, Frederick & Co., 12 S. 12th St. (19107) Elfman, I. S., 12 S. 12th St. (7) Kreger, Richard D., 1420 Walnut St. (2) Elgart, Ellis L. & Co., 1518 Walnut (2) Kreizman, Brenner & Co., 1609 Race St. (3) Elias, Warren J., 704 Fidelity-Philadelphia Trust Bldg. LaFrance, Walker, Jackley & Saville, 1420 Walnut St. (2) (19109) Lally, John P., Jr., 2 Penn Center Plaza (2) Emerson, F. B. & Co., 1711 Morris Bldg. (19102) Landsburg, James M. & Co., 117 S. 17th St. (3) Engel, Donald C., 1123 Western Saving Fund Bldg. Laventhol, Krekstein, Griffith & Co., 1528 Walnut St. (19107) (19102) Epstein, Alvin G., 1 E. Penn Sq. (19107) Lavine, Edward W., 1900-2 Penn Center Plaza (19102) Epstein, Max and Company, 800 Finance Bldg. (19102) Leaness, Jerrold, 1015 Chestnut St. (19107) Ernst & Ernst, 123 S. Broad St. (19109) Leibowitz, Edmund J., 1 E. Penn Sq. (19107) Eskin, Emanuel D. & Co., 1402 Fox Bldg. (19103) Levick, Auritt & Co., 225 S. 15th St. (19102) Fahrer, Simon S., 6 Penn Center Plaza (19103) Levin, David Company, 1332 Bankers Securities Bldg. Feiman, Joseph J., 1315 Walnut St. (19107) (19107) Feldman and Feldman, 2 Penn Center Plaza (2) Levin, Norman, 1085 Suburban Station Bldg. (19103) Feldman, Forman and Co., 432 Bankers Securities Levin, Oberfield & Co., 226 S. 16th St. (19102) Bldg. (7) Levitt, Alan I. & Co., 1317 Filbert St. (7) Fels-Sitman Company, Lewis Tower Bldg. (19102) Levy & Pollock, 1422 Chestnut St. (2) Felzer, Jack H. & Co., 1726 Pine St. (3) Lichtenstein, Oscar S., 1015 Chestnut St. (19107) Fernald, Charles E., 1900 John F. Kennedy Blvd. Lift, Morris, Bankers Securities Bldg. (7) (19103) Limerick, John H., III, 330 S. 9th St. (7) Finkel, Merle S., Park Towne Pl., N. 105 (19130) Linsalata, J. J. and Co., 1518 Walnut St. (2) Fisher, Samuel M. and Company, 1405 Locust St. Livingston, Montgomery & Sheldon, 1518 Walnut St. (19102) (19102) Firm List of Members 99

PENNSYLVANIA (Continued)

Philadelphia ( Continued) Stauffer, Bunn & Chambers, 1518 Walnut St. (2) Stein, Harry S. and Company, 1422 Chestnut St. (2) Lizenbaum, Eugene, 1 E. Penn Sq. (19107) Stein, Louis & Co., 2021 Broad-Locust Bldg. (2) Longacre, John R., 6120 Ridge Ave. (19128) Stein, Stanley M., 7135 Germantown Ave. Lopez, Henry J., 1420 Walnut St. (2) Steinberg, Herman M. & Co., 1324 Walnut St. (19107) Lybrand, Ross Bros. & Montgomery, Packard Bldg. Sterling, Stoughton, 1442 Land Title Bldg. (10) (19102) Stockton, Bates & Company, 42 S. 15th St. (19102) Lynch, J. Raymond, 833 Land Title Bldg. (19110) Stredler & Stredler, 1 E. Penn Sq. (19107) Lyons, Charles D., 1920 Chestnut St. (19103) Tait, Weller & Baker, 1528 Walnut St. (19102) MacAlpine, J. C. & Son, 1411 Walnut St. (19102) Talus, Melvin, 1445 City Line Ave. (51) MacNeal, Keetz & Allen, 12 S. 12th St. (7) Tessler, Irvin, 242 N. 22nd St. (19103) Magitson, Samuel W., 703 Commercial Trust Bldg. (2) Touche, Ross, Bailey & Smart, 123 S. Broad St. Mam, Lafrentz & Co., Packard Bldg. (19102) (19109) Margolis, Rose & Abramson, Bankers Securities Bldg. Trettin, Walter H., 2063 Brandywine St. (19130) (19107) Vance, Henry A., 100 W. Coulter St. (19144) Markovitz, Grossman & Co., 2 Penn Center Plaza Van Dusen, Clarence H., 1540 Wood St. (19102) (19102) Vishabazoon, Philip A., 1221 W. Allegheny Ave. Massey, Robert S., 1324 Walnut St. (7) (19133) Mathieson, Aitken & Co., 112 S. 16th St. (19102) Vogel and Company, 2 Penn Center Plaza (2) Mayer, Max S. & Co., Liberty Trust Bldg. (19107) Waldbaum, Rockower & Co., 1422 Chestnut St. McCluskey, William D., 117 S. 17th St. (19103) (19102) Merves, Stanley, Suburban Station Bldg. (3) Walzer, Herman M., 9756 Susan Rd. (15) Moskowitz, Alan M. & Co., 1518 Walnut St. Webb, Erma P., 912 E. Dorset St. (19150) Myers, Herbert, 55 S. 5th St. (6) Weinberg and Weinberg, 1405 Locust St. (2) Nadley, Michael Co., 869 Suburban Station Bldg. Weiner, Abraham I., Land Title Bldg. (19110) (19103) Weiss, Arnold M., 7605 Ogontz Ave. (19150) Natal, Silverstein & Alloy, Land Title Bldg. Weissinger, Charles & Co., 145 N. 16th St. (19102) Needleman, Toll & Co., 2201 Pennsylvania Ave. Wexler, David & Company, 6 Penn Center Plaza (3) (19130) Whiting, Emanuel, 1617 John Kennedy Blvd. (19103) Neff, Sidney L., 1420 S. Penn Sq. (2) Willis, Alexander, 2216 N. Graham St. (31) Niden, Frank D. & Company, 1516 Girard Trust Bldg. Winderman, Benjamin L., 6825 Germantown Ave. (19) (2) Winderman, Caplan and Carroll, 601 Liberty Trust Novello, Alfred T., 317 S. 12th St. (7) Bldg. (19107) O’Connell, Robert A. & Co., 1539 Western Saving Wizer, Norman S., 2112 Walnut St. (19103) Fund Bldg. (19107) Wolf and Company, 1616 Walnut St. (19103) O’Neill, Thomas M. & Co., 2222 Lewis Tower Bldg. Yampolsky, Louis J. and Co., 1405 Locust St. (19102) (19102) Yoffe, Herman & Company, 1601 Walnut St. (19102) Passio, Ralph C., III, 1420 Walnut St. (19102) Young, Arthur & Company, 1421 Chestnut St. (19102) Peat, Marwick, Mitchell & Co., 1500 Walnut St. Zamrin, S. K. & Co., 1445 City Line Ave. (19151) (19102) Zelnick, Cahan & Co., 1122 Bankers Securities Bldg. Perrick, Isidore, Bankers Securities Bldg. (7) (19107) Perry, Edward, 121 S. Broad Piasecki & Company, Lewis Tower Bldg. (19102) Pollen, William, 1232 Bankers Securities Bldg. (7) Philipsburg Price Waterhouse & Co., 123 S. Broad St. (19109) Prince, Morris & Co., 1416 Western Saving Fund Hopkins, Walter & Company, 8 W. Pine St. Bldg. (7) Johnston, Clifford A., 220 N. Centre St. (16861) Quinlan and Company, 123 S. Broad St. (9) Rainess, Clarence & Co., 1819 Penn Blvd. (3) Rapoport, Irvin, 1420 Walnut St. (2) Pittsburgh Reischer & Voynow, 1313 Robinson Bldg. (2) Adler, Faunce & Leonard, 1915 Union National Bank Remer, McBride & Co., 314 N. Broad St. (2) Bldg. (15222) Rennick, Julius G., 3222 Lewis Tower Bldg. (19102) Alpern, Rosenthal & Schmeiser, Law and Finance Rhodes, Luke J., 1420 Walnut St. (2) Bldg. (15219) Rieder, Roy B., Bankers Securities Bldg. (19107) Altman, Ralph F., 555 Demmler Dr. (15237) Robinson, Edwin N., 1 E. Penn Sq. (19107) Andersen, Arthur & Co., 1320 Grant Bldg. (15219) Root, Morris J., 1006 Lafayette Bldg. (6) Anderson, John M. & Company, 968 Union Trust Rosen, G. Gilbert, 9815 Roosevelt Blvd. (14) Bldg. (15219) Rosenberg, Alvin S., 121 S. Broad St. (7) Arnold, Kenzleiter & Levine, 1401 Clark Bldg. (15222) Rosenberg, Herbert M., 7638 Woodcrest Ave. (19151) Bachrach, Sanderbeck & Company, 722 Oliver Bldg. Rosenblum, Harry, 7671 Woodcrest Ave. (19151) (15222) Rosenbluth, Stanton L., 4423 N. 9th St. (40) Balmuth, Nathan P., 802 Grant Bldg. (15219) Rosenfeld, Goldblum & Co., 1 N. 13th St. (19107) Battle, Edward P., 300 Mt. Lebanon Blvd. (15234) Rosenstein, Robert J., 1404 Finance Bldg. (19119) Bender, Joseph L., 4073 Jenkins Arcade (15222) Ross, Morris H., 6 Penn Center Plaza (3) Bennett & Company, Union Trust Bldg. (15219) Rudney & Rudney, 1422 Chestnut St. (19102) Berkman, Mervin A., 407 Plaza Bldg. (15219) Rudolph, Palitz and Company, 1913 Walnut St. (19103) Bespalko, Michael, 1009 Berger Bldg. (15219) Russman, Max, 1232 Bankers Securities Bldg. (7) Bielau, O. T. & Company, 4254 Clairton Blvd. (15227) Salvat, Norman N. and Company, 1616 Walnut St. Bock, Karl M., Farmers Bank Bldg. (15222) (19103) Braund, William G., 216 Jacob Dr. (35) Sardinsky, Herlich & Co., 6 Penn Center Plaza (3) Brooks, Melvin M., 1303 Peoples East End Bldg. Satterthwaite, J. Ralph, 214 Western Saving Fund (15206) Bldg. (7) Brown, William G., 104 McKenna Ave. (5) Savell, Eugene M., 146 Rock Glen Rd. (19151) Chamberlin and Company, 332 Two Gateway Ctr. Schack, Harry M., 1405 Locust St. (19102) (15222) Schafer, Esler D., 1509 Land Title Bldg. (10) Chiurazzi & Senko, 505 2nd Ave. (15219) Schectman and Kramer, 8040 Office Bldg. (19152) Cholok, C. Harold, 3633 Brownsville Rd. (15227) Schindler, Sol D. & Co., 939 Land Title Bldg. (19110) Cohen and Horovitz, 610 Berger Bldg. (15219) Schwartz, Harry, 2506 W. Lehigh Ave. (19132) Collins & Company, Oliver Bldg. (22) Schwartz, Irving H., 1321 Arch St. (19107) Conniff, Eugene A., Company, 717 Park Bldg. (22) Schwartz, Karsif & Co., 253 N. Broad St. (19107) Conrad, R. K., 432 Morewood Ave. (15213) Schwartz, Leonard & Co., Penn Square Bldg. (19107) Cortopassi, John F., 824 Perry Hwy. (15229) Crawford and Ellenbogen, 1412 Berger Bldg. (15219) Shanholtz, David, 8401 Cheltenham Ave. (18) Cumming and Kroll, 614 Lincoln Ave. (15202) Shapey, Ralph, 3207 Kensington Ave. (19134) Davis, Jerome S., 3301 Grant Bldg. (19) Shapiro, D. H. Company, 1725 Spruce St. (19103) Deeley, Davies, Mulvihill & Rehlin, 915 Farmers Shapiro, Gussman, Shpigel & Co., 1 E. Penn Sq. (7) Bank Bldg. (15222) Shapiro, Harold, 1 E. Penn Square Bldg. (7) Del Cotto, Albert, 2 Gateway Center (22) Shore, Abraham & Co., S.E. Cor. 13th & Walnut Sts. Diamondstone, Julius, 1716 Clark Bldg. (22) (19107) Duli, Andrew P., 109 Dewalt Ave. (15227) Shreibman, Baron, Schwartz & Co., 1321 Arch St. Epstein & Tabor, 901 Plaza Bldg. (15219) (19107) Ernst & Ernst, Grant Bldg. (15219) Simonson, Singer & Fenerty, 1806 Architects Bldg. (3) Foley, John E., 4738 Bayard (15213) Sklar, Carmosin and Company, 500 Bankers Securities Freed, Charles V., Oliver Bldg. (22) Bldg. (19107) Frey, Lee, 2509 Library Rd. (15234) Smith, Daniel G. & Company, 12 S. 12th St. (19107) Ganley, James M., 300 Mt. Lebanon Blvd. (15234) Snyder, Daitz & Company, 1428 S. Penn Sq. (19102) Glausser and Co., 1320 Penn Ave. (15222) Solomon, Cohen & Co., 2044 Chestnut St. (3) Gordon, Exler & Company, 1606 Law & Finance Stamps, William S., 3721 Mimi Circle (31) Bldg. (19) 100 American Institute of Certified Public Accountants

PENNSYLVANIA (Continued)

Pittsburg (Continued) Pottstown Hall, Clarence E., 11125 Frankstown Rd. (15235) Colver and Company, 910 High St. Hamerly, Roy C., 124 Ivyland Dr. (15235) Dreslin and Company, First Federal Bldg. (19464) Hank and Company, 817 Park Bldg. (15222) Hart, George B., 2761 W. Liberty Ave. (15216) Pottsville Haskins & Sells, Two Gateway Center (15222) Hausman St Kettering, 719 Plaza Bldg. (19) Dougherty Sc Co., 110 N. Second St. (17901) Hess, Frank P., 409 Investment Bldg. (15222) Messersmith, Ronald J., 401 Masonic Bldg. (17901) Hoffman, Katz and Tanack, 3400 Forbes St. (13) Holland, Richard L., 3113 Grant Bldg. (15219) Horowitz, Louis L., 321 Princeton Dr. (35) Quakertown Hosack, Specht, Muetzel & Wood, 615 Washington Sullivan, Timothy F. X., Box 20 Rd. (15228) Kantrowitz, Isador H., 1404 Law & Finance Bldg. (15219) Radnor Kaufmann, Jesse F., 2530 Koppers Bldg. (19) Farrand, Richard T., 220 Radnor-Chester Rd. (19085) Kessler, Gabell and Stabile, 707 Gulf Bldg. (15219) Komlyn and Company, Commonwealth Bldg. (15222) Koos, Theodore L., 211 Elm St., Edgewood (15218) Reading LaFrance, Walker, Jackley & Saville, 1221 Grant Bldg. (15219) Beard, John A. & Company, 215 N. 6th St. (19603) Lalikos, George, 909 Peoples East End Bldg. (6) Coleman, Bruce R. & Co., 522 Court St. Lasser, J. K. & Company, 301 5th Ave. (15222) Ernst & Ernst, 604 Colonial Trust Bldg. Leap, Joseph F., 42 W. Manila Ave. (15220) Fries, Galen H., Jr., 106 Newport Ave. (19602) Lehman, Arnold L., 1201 Plaza Bldg. (19) Herr, Robert R. & Company, 223 N. 6th St. Lentchner, Bernard L. & Co., 371 Union Trust Bldg. Jung, F. W., 31 N. 6th St. (19601) (15219) Kane, James R., 24 N. 11th St. Leuin, Macy L., 443 Union Trust Bldg. (15219) LaManna, Jerome A., 534 Walnut St. (19601) Lind, Wayne V., 4725 McKnight Rd. (15237) Markley, George L., 22 N. Fifth St. Livingston, Martin, 2625 Murray Ave. (15217) Schildt-Potteiger & Co., 232 W. Oley St. (19601) Loevner & Estner, 5710 Woodmont St. (15217) Sponagle, Alvin W. and Company, 210 N. 6th St. Long, George W., P.O. Box 11625 (15228) (19603) Love, P. A. & Company, 1111 Plaza Bldg. (15219) Wenger, Raymond J., 109-110 Baer Bldg. (19601) Love, Wilson & Company, 807 Grant Bldg. (15219) Wilson, F. Ferrer, 214 N. 6th St. (19601) Lybrand, Ross Bros. St Montgomery, Oliver Bldg. Wounderly, Harold E., 745 Acacia Ave., Riverview (15222) Pk. (19605) Main, Lafrentz Sc Co., Four Gateway Center (15222) Yerger, J. D. & Company, 529 Court St. (19601) Markus and Kauffman, 506 Frick Bldg. (19) Zelnick, Cahan & Co., 417 Douglass St. McCardle St Company, 707 Peoples East End Bldg. (15206) McCartan, Kelly & Co., 800 Benedum-Trees Bldg. Red Lion (15222) McGuigan, Joe S., 107 W. Broadway (17356) McGervey, A. F., 1307 Oliver Bldg. (15222) McKeever, Swartz St Company, 908 Law St Finance Bldg. (15219) Rosemont Miller, John H., Jr., 2806 Center Ave. (15205) Kelly Sc Kelly, 1024 E. Lancaster Ave. (19010) Miller, Philip H., 1011 Plaza Bldg. (15219) McBride. George H., 458 Barclay Rd. (19010) Muchow and Company, 1211 Park Bldg. (15222) Shea & Company, 1062 Lancaster Ave. (19085) Panagulias, C. J. St Co., 300 W. North Ave. (15212) Shea, Oesterle Sc Keough, 1062 Lancaster Ave. (19085) Pariser & Bernson, 1215 Berger Bldg. (19) Peat, Marwick, Mitchell & Co., 1032 Henry W. Oliver Bldg. (15222) Scranton Perl, Morton, 415 Susanna Court (15207) Eckersley Accounting Service, Scranton Electric Bldg. Plung, Louis & Company, 1607 Law & Finance (18503) Bldg. (15219) Harrington, Walter J., 403 Brooks Bldg. (18103) Porco, Daniel A., Oliver Bldg. (22) McGrail, Joseph J., 213 N. Washington Ave. (18503) Price Waterhouse & Co., Two Gateway Center Mulherin, Francis X., 125 Adams Ave. (18503) (15222) Renard & Company, Scranton National Bank Bldg. Rubin and Dodson, 915 Saxonburg Blvd. (23) (18503) Rush & McGonigle, 311 Ross Street Bldg. (19) Sicherman, Irving, 512 Miller Bldg. (18503) Sacks and Lando, 1831 Murray Ave. (17) Stowe, William D., 997 Fairfield St. (18509) Schneider, A. L. & Co., 429 4th Ave. (15219) Wilensky, Alvin, 811-12 Connell Bldg. (18503) Schneider, Miller & Downs, 2014 Investment Bldg. Yanover, Jack M., Scranton Life Bldg. (18503) (15222) Schwartz, Nathan, The Kenmawr, 401 Shady Ave., D-104 (15206) Selinsgrove Sheppard & Company, 1948 Oliver Bldg. (15222) Fisher, W. Donald, 7 W. Pine St. Sisterson, D. G. & Company, 1804 Grant Bldg. (15219) Sellersville Snodgrass & Company, 415 Park Bldg. (22) Sodini, Vincent J., 3508 Fifth Ave. (15213) Rockel, John H., I.O.O.F. Bldg. Sperling, Sperling & Henderson, 717 Berger Bldg. (15219) Sewickley Stanny, Norbert F., 707 Grant Bldg. (15219) Stein, T. F., 717 Liberty Ave. (15222) Davis, Goodman and Co., Pittsburgh Nat'l. Bank Stephens St Company, 1405 Investment Bldg. (15222) Bldg. Stull, Harold R., and Wagner, Frederick A., 502 Frick Bldg. (15219) Sharon Tishman, Stanley & Company, 220 Penn-Sheraton Hotel (15230) Bell and Company, 310 First Seneca Bank Bldg. Torrence, Robert W., 502 Renshaw Bldg. (22) Elliott-Fargo & Company, 15 Vine Ave. Touche, Ross, Bailey & Smart, 711 Oliver Bldg. Finucane, Daugherty and Baker, 819 E. State St. (15222) (16147) Trainor, William C., 1424 Farmers Bank Bldg. (15222) Magner, James A., Comer Reno & Vine Sts. Traupman, Frank H., 12 N. Balph Ave. (15202) Mort-Bohn & Associates, 3679 E. State Verbofsky, Harry L., 5956 Baum Blvd. (6) Vollbrecht, C. M. Associates, 311 Ross St. (15219) Sharpsburg Volovic, Andrew and Associates, 1907 Clark Bldg. Arnold, Kenzleiter & Levine, 19th and Allegheny (15222) River Blvd. Wechsler and Company, 901 Law and Finance Bldg. (15219) Wehrheim, Regis E., 409 Investment Bldg. (15222) Shillington Weiner, Arnold J., 4336 Luster St. (15217) Wood, William A., The Company, 916 Empire Bldg. Wren & Zuber, 26 E. Lancaster Ave. (15222) Young, Arthur & Company, 430 Seventh Ave. (15219) Young, Ralph W. & Associates, 640 Oliver Bldg. Smethport (15222) Helms and Company, 422 W. Main St. (16749) Firm List of Members 101

PENNSYLVANIA (Continued)

Somerset Waynesboro Gabell, Frank C., R.D. 3 (15501) Todd, McIntire & Co., 24-30 E. Main St Lamberson, Shoffstall & Co., Union-Kimberly Bldg. (15501) McClure end Wolf, 207 N. Center Ave. (15501) Waynesburg Milinovich, Michael A., 101 N. Woodland Ave. (15370) Souderton Detweiler & Landis, 220 N. Main St. West Chester Oxman, Morton & Company, 31 S. High St. Sanville & Fischer, 28 W. Market St. State College Stiteler, George & Company, 116 S. High St (19380) Dill & Stanton, 12 Glennland Bldg. West Pittston Strasburg Notman, J. Donald, 305 Liberty St. Ruoss, Thomas S., 23 Hillcrest Ave. (17579) West Reading Stroudsburg Smith, C. Malcolm, Jr., 630 Penn Ave. *(19602) Cohen, J. L. and Company, 18 N. 7th St. (18360) Crane, Herbert B„ 18 S. 7th St. Monatt, S. M. Company, 800 Main St. Wilkes-Barre Baron, Strassman & Co., 424 Miners National Bank Bldg. (18701) Sunbury Haskins & Sells, 806 First National Bank Bldg. Herbert, Earle R. Co., 78 N. Franklin St. Diehl & Dieck, 15 N. 5th St. (17801) Johnson, William H., 800 Miners National Bank Bldg. Eckman, Haggerty & Co., 2nd and Arch Sts. (17801) (18701) Johnston, George A. & Co., 416 Blue Cross Bldg. Kovalchik, Andrew, 54 Bennett Bldg. (18701) Tarentum Laventhol, Krekstein, Griffith & Co., 1042 Miners Wilder and Londino, 415 4th Ave. (15084) National Bank Bldg. Ley, M. Ronald, 54-56 Bennett Bldg. (18701) Marcus, Abraham, IBE Bldg. Titusville Moat, Harry E., 312 Blue Cross Bldg. Naveen and Naveen, 609 Blue Cross Bldg. (18701) Olmes, Dickson & Roeder, Algrunix Bldg. Shaffer and Murzin, 228 Miners National Bank Bldg. Price, Jack, 202 Second National Bank Bldg. (16354) Sieminski, C. A., Jr., 114 N. Main St. (18701) Winitzky, Robert L., Second National Bank Bldg. Slamon, Joseph B., Jr., 43 N. Franklin St. (16354) Stapleton, John T. Company, 714 IBE Bldg. Wilcox & Wilcox, 59 S. Washington St. Williams, Joseph H., Blue Cross Bldg. (18701) Tyrone Wolfe, Robert G., 8 W. Market St. (18701) Schell, Oliver F., 912 Pennsylvania Ave. Zneimer, Stephan, 67 Public Sq. Sickler, Harry K., 10 W. 10th St. Williamsport Uniontown Myers, Larson, Eberhart & Schramm, 531 W. Fourth Harper, Robert M., 317 Gallatin National Bank Bldg. St. (15401) Taddeo, B. J., 152 Pine St. (17701) Lukas, Frank W., 257 S. Mt. Vernon Ave. (15401) Webster and Spuler, 901 Market St. McClure and Wolf, 817 Gallatin Bank Bldg. (15401) Whiting, John W., Jr., 216 First National Bank Bldg. Hanna, M., The Company, 253 S. Mt. Vernon Ave. (17701)

Upper Darby Willow Grove Brown, Edward M., & Company, 7900 West Chester Trenchard, Kenneth R., 1828 Preston Ave. Pike (19082) Connor, Thomas Patrick, 211 Long Lane (19082) Dietz, Joseph H., 7922 W. Chester Pike Wynnewood Kadransky, Harry, 7119 Emerson Ave. (19082) Kazanjian, Charles, 7922 West Chester Pike Carr, Lee K„ 429 Owen Rd. Klingsberg, L. & Co., 6435 Market St. Marucci, George E. & Company, 133 Long Lane (19082) Wyoming Mustaro, Frank L., 7922 West Chester Pike Gill, Thomas M., 88 E. 8th St. (18644) Procopio, Francis J., 7922 W. Chester Pike (19082) Rainer, Francis J., 133 Long Lane Tophoven, D. Chas., 202 Long Lane (19084) Yardley Zimmerman, Margaret H., River Road, D.F.D. 1 Villanova (19068) Fogel, Alexander, Conestoga Rd. & Ithan Ave. Shea & Company, 844 E. Lancaster Ave. Yeadon Kairys, Zachary, 544 Commerce Dr. (19051) Warren Seidman & Seidman, Warren National Bank Bldg. (16365) York Swanson, Glass & Coates, 304 4th Ave. (16365) Einhorn, Max, 141 E. Market St. Ernst & Ernst, 35 N. George St. Fink, Elmer R., 308 E. Market St. Friedman, Philip R. & Associates, 36 S. Queen St. Washington Kochenour, Earnest, Smyser & Burg, 267 E. Market St. Lemley, Warren E., 53 E. Wheeling St. (15301) Miller, Miller & Co., 127 E. Market St. (17401) Stormwind, A. L., 338 Washington Trust Bldg. (15301) Munnell, John W., 116 E. Market St. (17403) Ness, Harry & Company, 226 E. Market St. (17403) Seligman, Friedman & Co., 110 S. Beaver St. Shamberg, A. D. Company, 154 W. Market St. Wayne (17401) Hughes, T. Morgan, Jr., 106 N. Aberdeen Ave. Strauss, Thomas P., 103 N. Marshall St. (19087) Wilson, Klinedinst & Co., 36 N. Duke St. 102 American Institute of Certified Public Accountants

RHODE ISLAND Cranston Glass, Dittelman & Company, 925 Industrial Bank Bldg. (02903) Cain, William J., 1738 Broad St. (5) Harris & Gifford, 815 Hospital Trust Bldg. (02903) Fradin, Gessman & Co., 18 Rolfe St. (02910) Haskins & Sells, 430 Industrial Bank Bldg. (02903) Gorman, Robert, 761 Park Ave. (02910) Jarcho, Myer, 159 Elmgrove Ave. (02906) Shehan, William Paul, Jr., 470 Oaklawn Ave. Katz, Jerome J., & Company, 607 Industrial Bank Siperstein, S. Harry, 36 Rolfe St. (02910) Bldg. (3) Kilberg, Labush & Company, 111 Wayland Ave. (6) Cumberland Lee, Henry J., 144 Westminster St. (02903) Alger, Edgar R., Jr., 616 Broad St. Levin, Leonard M., 351 Hope St. (02906) Marseglia, Charles A., 86 Weybosset St. (02903) East Greenwich McNiff, Marjorie F., 610 Industrial Bank Bldg. Meahl, McNamara & Co., 100 Medway St. (02906) Koenig, Chas. & Co., 221 Main St Millman, Harvey, 18 Burlington St. Monacelli, Ovid L., 428 Smith St. East Providence Neff & Armstrong, 611 Industrial Bank Bldg. (02903) Clegg, Edmund J., Jr., 589 Warren Ave. (02914) Newman, Ernest M., 188 Benefit St. (02903) O'Brien, E. L. & Company, 2504 Industrial Bank Bldg. Johnston Pascarella, Stephen E., 607 Industrial Bank Bldg. (3) D'Antuono, Louis M., 1493 Atwood Ave. Peat, Marwick, Mitchell & Co., 10 Dorrance St. (02903) Perry, Edward B., P.O. Box 6672 Newport Picchione, Nicholas & Co., 480 Benefit St. (02903) Hoff, Raiche and Company, Lindin Gate Bldg. Price Waterhouse & Co., 15 Westminster St. (02903) Schwartz, Harold, 159 Elmgrove Ave. North Providence Selinker, Solomon E., 500 N. Main St. (4) Shea, Quinlan J., 15 Westminster St. (3) Di Stefano, Theodore F., 31 Malcolm St. (02904) Sparrow & Johnson, 371 Broad St. Taylor & Company, 10 Dorrance St. (02903) Pawtucket Ward, Fisher & Company, 2400 Industrial Bank Bldg. Arenburgh, James W., 84 Broad St. (02903) Bagley, Raymond R., 110 Fuller St. Waters, H. Gordon, 371 Broad St. (02907) Palmisciano, C. G., 535 Smithfield Ave. Weigner, Robert A., 87 Weybosset St. (3) Papineau, Albert R., 535 Smithfield Ave. (02860) Tiverton Providence Gaboury, Norman L., 80 Main St. (02878) Berkowitz, Samuel M., 86 Weybosset St. (02903) Bilow, Jack, 628 Industrial Bank Bldg. (02903) Warwick Blackman & Blackman, 1209 Industrial Bank Bldg. (02903) Brown, Joseph B., 1845 Post Rd. (02886) Blackway, Howard C., 1025 Industrial Bank Bldg. Champlin. John L., 171 Wendell Rd. (02903) Chatto, Howard W., 985 Main Ave. (02886) Brindamour, Henri L., 144 Westminster St. (02903) Clegg, John W., 2395 Warwick Ave. Brown, Harry C., 611 Industrial Bank Bldg. (02903) Elwell, Smith and Lawton, 1429 Warwick Ave. Burke, Franklin A., 111 Harris Ave. (02903) (02888) Campana, Philip J., 87 Weybosset St. (02903) Goluses, Nicholas T., 1845 Post Rd. Christiansen and Company, 612 Industrial Bank Bldg. Malo, Ernest A., 893 Warwick Ave. Cohn, Newton B., 99 Fountain St. (02903) Swanson, Howard J., 1429 Warwick Ave. (02888) Comery & Co., 15 Westminster St. (02903) Commette, Arthur J., 930 Industrial Bank Bldg. Woonsocket (02903) Asmussen, John E., 28 Main St. Connor, Ralph J., 198 Dyer St. (02903) Christiansen and Company, 77 Federal St. Doherty, James H., 371 Broad St. DuRocher, Armand D., 9 Social St. Ernst & Ernst, 1702 Industrial Bank Bldg. (02903) Greenhalgh, Roy J., 28 Main St. Fielding, Ralph, 604 Hospital Trust Bldg. (02901) Jones, H. Webster, 28 Main St. Ford, Earle F., 1215 Industrial Bank Bldg. McMurtrie, Arthur J., 28 Main St. Gereboff & Company, 1221 Industrial Bank Bldg. Morisseau, Herve F., P.O. Box 1187 (02903) Murphy, Raymond F. & Company, 162 Main St.

SOUTH CAROLINA

Aiken McKnight, Frampton & McKnight, 12 Broad St. Muckenfuss, William F. & Associates, 10 N. Adgers Broadwell, Robert M., 215 Park Ave. S.E. Wharf (29401) Palmer, Charles E., 123 Bull St. (29401) Anderson Reuter, John D., 609 Parkway Dr. Elliott, Davis & Company, First Federal Bldg. Schleeter, Monsen and Debacker, P.O. Box 715 Goodbrad, Burgess, 402 E. Greenville St. (29623) Tanenbaum, Max M., 502 Peoples Bldg. (3) Tennyson, Barney M., 8 State St. (29401) Andrews Bell and Bell, Box 32 Charleston Heights Riser, Harold D., 4755 Rivers Ave. Beaufort Cherry, Bekaert & Holland, 607 Carteret St. (29903) Clover Jackson, Joe L., 122 N. Main St. Bennettsville Lundin & Brogdon, 212 E. Market St. Columbia Clarkson, Harden & Gantt, 1332 Pickens St. Derrick, Carl M., 3008 Millwood Ave. (29205) Camden Derrick, Stubbs & Stith, 2835 Devine St. (29202) Bruce, Robert A. & Co., 512 Rutledge (29020) Edgar, Wesley B., 3800 Trenholm Rd. (29202) Green, James Davis, 1101 Little St. Finch, Raymon R., & Co., 2325 Devine St. (29205) Riggins, J. Harlon & Company, 637 Rutledge St. Fleischman, Bernard S., 502 Palmetto State Life Bldg. Sheheen, Austin M., Jr., 524 DeKalb St. (29020) Heard, Robert E., 1712 Hampton St. Hunt, J. W. and Company, 1513 Washington St. (29202) Charleston Hunter, William M., P.O. Box 356 Buskirk, Thomas E., Jr., 39 Broad St. Keels, John D., Jr., 59 Arcade Bldg. (29201) Daniell, E. Roy, 608 Peoples Office Bldg. Kight, R. L., 2818 Devine St. (29205) Keller, George W., Jr., 54 Broad St. (29401) Lasley, William & Company, 4427 Devine St. (29205) Firm List of Members 103

SOUTH CAROLINA (Continued)

Columbia (Continued) Lancaster Love, William J., 2244 Sumter St. Connelly, C. K., Jr., 201-5 Connelly Bldg. (29720) Matthews & Yates, 2580 Gervais St. (29202) McGregor, C. C. & Company, 1514 Pickens St. (29202) Laurens Pullen, A. M. & Company, 3200 Devine St. (29205) Roper, R. B., 112½ W. Main St. Showalter & Love, 509 Security Federal Bldg. (29201) Summersett and Peace, 1410 Blanding St. (29201) Thayer, George M., P.O. Box 1201 Mullins Turner, James Alexander, Jr., A-4 Carolina Gardens Riggins, J. Harlon & Company, P.O. Box 558 (29574) Whitmire, Joseph E., 1531 Manning Ave. (29204) Wingate, Jack O., 500 Columbia Bldg. Myrtle Beach Cherry, Bekaert & Holland, 1120 Kings Hwy. N. Florence Jones, R. Fleming, 1206 N. Kings Hwy. Chasteen and Norris, 823 W. Evans St. (29501) Smith, C. Foster, 401 12th Ave. N. (29577) Felkel, Dal H., 1408 W. Evans St. Newberry Gaffney Bedenbaugh, John A., 1014 Main St. Cline & Elmore, N. Logan St. (29340) Summer, C. Walter, 1216 Crenshaw St. Orangeburg Greenville Beach, Ladson H., 340 St. Paul St. (29115) Burgess, James F. & Co., 118 Lawyers’ Bldg. Clark, Harold C., Jr., 111 Pettigru St. (29601) Denson, Hugh N., 618 E. Washington St. Elliott, Davis & Company, 102 Edinburgh Court, Spartanburg Cannon, John B., 708-10 Andrews Bldg. Goodbrad, Burgess, 902 N. Pleasantburg Dr. (29607) Dodge, L. C., 805-807 Montgomery Bldg. Lackey, R. Preston, Insurance Bldg. Gilman, Robert J., 428 Montgomery Bldg. Leach, J. C., 17 W. Stone Ave. Madge & Harris, Pinewood Mall Leidesdorf, S. D. & Co., South Carolina National McRae, Allen M., 481 Pine St. Bank Bldg. (29602) Reed, Lowell M., 803 Montgomery Bldg. Palm, Harris, McMillan & Longo, 107 W. Antrim Scott Taylor and White, 190 Hall St. Dr. Skelton, W. Paul, Jr., 903 N. Church St. Patten, Merrill C., 7 Pendleton St. Waters and Watson, 707 E. Main St. (29301) Peat, Marwick, Mitchell & Co., 906 Insurance Bldg. (29601) Riggins, J. Harlon & Company, West Antrim Dr. & Summerville Frederick St. (29606) Anderson, Bradford E., 128 S. Main St. (29483) Riggins, Roscoe A., 2-G Calhoun Towers Chellis, Converse A., Jr., 215 Central Ave. (29483) Short, George O., Jr., 118 Lawyers Office Bldg. Winn & Wright, 518 E. North St. (29602) Sumter Benson, Samuel A., 1 Law Range Greenwood Brunson, Thomas O., Jr., P.O. Box 283 Bultman, D G. F., Jr., 104 N. Sumter St. (29150) Elliott, Davis & Company, T32 W. Cambridge Ave. Stoudenmire, Sigmund W., 205 Shelor Bldg. Wallace, Richard H., Textile Bldg. West, L. Allen, 212 Broad St.

Hartsville West Columbia Yochum, John E., 1806 W. Carolina Ave. (29550) Brittingham, J. T. & Company, 501 State St. Gulledge, J. D., Jr., 1600 Augusta St.

Kershaw Winnsboro Stover, George C., Jr. Hoy, Alton P., 112 E. Washington St.

SOUTH DAKOTA

Aberdeen Sioux Falls Hagenson, Sylvan N., 209 Kresge Bldg. (57401) Broeker & Hendrickson, National Bank of South Keenan & Craig, 323 S. Lincoln (57401) Dakota Bldg. (55701) Peterson, Harland W. & Company, 24 5th Ave. N.W. Carmody, John E., 300 Boyce Greeley Bldg. Davis, Jerald B., 410 Northwestern National Bank Huron Bldg. (57102) Gage-Holben & Co., IMI Bldg. Doherty, Don W., 505 National Bank of South Dakota Bldg. (57102) Heide, Paul S., 901 S. Willow Ave. Mitchell McGinnis, Bernell J., 2116 S. Minnesota Ave. Stechmann, Warren T., 712 S. Edmunds (57301) Morgans, Thomas J., Jr., 100 N. Phillips Ave. (57102) Wohlenberg, D. F., 304 Medical Arts Bldg. Sanford, Dayton M., 1412 S. Minnesota Ave. Scholten, Henry & Co., 100 N. Philips Ave. (57102) Pierre Sorensen, J. W. Associates, 207 Paulton Bldg. Gage, Holben & Co., 319 S. Coteau (57501) Rapid City Watertown Anderson, Cooper & DesJarlais, 803 South St. (57702) Schweiss & DeWitt, First Citizens National Bank Dunmire, Short &. Co., 230 American Bank Bldg. Bldg. (57702) Kellogg, George E., 704 St. Joe St. Schouweiler, Sayler and Thorstenson, P.O. Box 967 (57702) Yankton Worden, James B., 932 St. Joseph Hobbs, Harry H., 305 Walnut St. (57078) 104 American Institute of Certified Public Accountants

TENNESSEE Alcoa Humboldt King & King. 332 Gill St. Gauldin and Scates, 1310 Main St. Athens Jackson Severance and Sharp, Beard Bldg. (37302) Arnold & Badgett, First National Bank Bldg. Hayes, Kirkpatrick & Crain, Elks Bldg. Bristol Driver & Hillman, 408 Professional Bldg. Johnson City Jones, Homer A., Jr., 316 7th St. (37621) Baylor and Backus, 408½ S. Roan St. Richards & Richards, 316 7th St. Blackburn & Childers, 827 W. Walnut St. Hull, Carriger & Winn, 124½ Spring St. (37601) Chattanooga Stophel, Joe L., 23436 E. Main St. Andersen, Arthur & Co., Maclellan Bldg. (37402) Barnes, Erhardt J., 627 Shallowford Rd. (37421) Kingsport Blair, Wallace N., 6787 Lee Hwy. (37421) Burk, Dent K. Associates, 149 Commerce St. Buffon, Clifford D. and Associates, 439 Volunteer Hanes, William C., Sobel Bldg. Bldg. Hoover and Harrison, 214 Cumberland St. Dunn, Floyd R., 871 McCallie Ave. (1) Ernst & Ernst, 915 Volunteer State Life Bldg. Knoxville Gaither, Donald R., 827 Chattanooga Bank Bldg. Adams, Elliott D. & Associates, 608 Gay St. S.W. (37402) (37902) Hardy, J. H. & Associates, 1023 Chattanooga Bank Boring, B. L., 409 Unaka St. N.W. (21) Bldg. (37402) Brown, Herbert L., 130 Greater Tenn. Bldg. (37902) Hatfield, B. Eugene, 424 Volunteer Bldg. (37402) Curtis, Alex L., 4210 Fulton Dr. (18) Hazlett, Lewis and Bieter, 715 Hamilton Bank Bldg. Davis, W. Ben, 1208 Bank of Knoxville Bldg. (37902) (37402) Ernst & Ernst, 300 Greater Tennessee Bldg. (37902) Hixson, Frost and Frost, 631 Pioneer Bldg. (37402) Henry, Joe E. & Company, 2817 E. Magnolia (14) Kleinau, Glenn R., 2006 McCallie Ave. (37404) Hickman, James E., Trailways Terminal Bldg. (37901) Lamb, Lowry, Jr., 871 McCallie Ave. (37403) Hicks, E. L., 2101 Cumberland Ave. S.W. (37916) Lewis, Dixie L., Jr., 430 Volunteer Bldg. (37402) Jones, Homer K. & Company, 405 Fidelity Bankers Lockerby & Sliger, 610 James Bldg. (2) Trust Bldg. (2) Marshall, J. E., 1203 James Bldg. (37402) Large, Robert G., 2500 Magnolia Ave. (14) McGhee, William M., Chattanooga Bank Bldg. (2) Miller & Cordell, 216 Mercantile Bldg. (37902) McKenzie, James E., 502 Maclellan Bldg. (37402) Moody, Bruce, M-105 Burwell Bldg. Pierce, Nadine, 823 Chattanooga Bank Bldg. Nave, Clark & Chaffin, 1212 Pierce Pkwy. (37921) Schweickart, Ralph E., 1128 James Bldg. Pickering, Stanley H., 2914 Sanderson Rd. (37921) Stone & Lansford, 406 Maclellan Bldg. Powell and McPhetridge, Greater Tennessee Bldg. Swafford, Carl A., Maclellan Bldg. (37402) (37901) Thompson, Jack W. & Co., 509 Chattanooga Bank Schenkel, Emanuel, 16 Journal Bldg. (37902) Bldg. (37502) Severance and Sharp. Burwell Bldg. (37902) Turnbull and Orr, 905 James Bldg. (2) Siegel, Miles, 200 W. 5th Ave. Underwood, N. E., 322 James Bldg. Timmons & Company, 505 Burwell Bldg. (37902) Winer, Meyer and Associates, 425 High St. (37401) Utsman, Andrew J., 228 Daylight Bldg. Clarksville Lebanon Bateman, Thomas N., 104 N. 2nd St. Ernst & Ernst, 104 W. Main St. Ernst & Ernst, First National Bank Bldg. Stone, Hal R., 425 Franklin St. (37040) Madison Knight and Davidson, 903-C Gallatin Rd. Cleveland Randolph, Thomas C., Box 549 Maryville Thames, Jay C., Village Office Bldg. Gillespie & Sherrod, Blount National Bank Bldg. Collegedale McMinnville Moore, W. Benny, Box 421 Totherow, Lynn & Associates, P.O. Box 281 Columbia Memphis Bone and Hundley, 307 Farmers & Merchants Bank Ahlberg, C. R. & Co., 1420 Union Ave. (38104) Bldg. (38401) Bailey, Robert S., 219 Adams Avenue Bldg. Strickland, Kelley, Pressnell Bldg. Bass & Owens, 1103 Home Federal Bldg. (3) Burk, Quinn, Luton & Newbern, 1118 Commerce Title Covington Bldg. (38103) Carlin, J. B., Jr., Box 8325, Hollywood P.O. (38108) Spain and Fisher Carroll and Lamon, 44 N. 2nd St. (38103) Cheeseman, Branham & Thompson, 1391 Madison Crossville Ave. Stone & Lansford, 203 LuVernia Bldg. Cobb, Oliver P. & Co., 1000 Memphis Bank Bldg. (38103) Cook, H. H., Exchange Bldg. (3) Dyersburg Copeland, George P., 2090 S. Bellevue (6) Alexander & Holmes, First Citizens National Bank Dallas, Merchant, Taylor and Aronson, 1503 Union Bldg. (38024) Ave. (38104) Moore, Charles Fuller, 426 Troy Ave. (38024) Dean and Cannon, 2158 Union Ave. (38104) Duncan, Lloyd K., 5959 McQueen Cove (38117) Ernst & Ernst, Union Planters National Bank Bldg. Elizabethton (38103) Baylor and Backus, 211 Dungan Arcade Bldg. Forester, J. Leon, 877 Shrine Bldg. (3) Frazee, Thomas & Tate, 3340 Poplar Bldg. Garfinkel, Bernard J., 81 Madison Bldg. (3) Gallatin Harris, Kerr, Forster & Company, 1254 Lamar Ave. Dunham, Gerald O., 119-A Public Sq. (37066) Haskins & Sells, 801 Memphis Bank Bldg. Himes, Irving L. & Company, 1041 Sterick Bldg. Holmes, George E., 2931 Austin Peay Hwy. (38128) Germantown Hudson, Clyde C., 2094 Union Ave. (38104) Quinn, Clarence A., 7604 Ashworth Rd. Jay, Harry M. and Associates, 1001 Home Federal Bldg. (38103) Greeneville Jones, George B. & Co., P.O. Box 1333 (38101) Jones, Homer K. & Co., 616 Falls Bldg. (38101) Henry, Joe E. & Company, First National Bank Bldg. Jones, Wm Hunter, 1940 Cowden Ave. (4) (37743) Kelley, Robert S., 2623 Overton Crossing (38127) Yates, Maurice M., Jr., P.O. Box 759 Mason, John B., Jr., Cotton Exchange Bldg. (38103) Matthews, James A. & Company, 661 Madison Ave. Hendersonville (38103) Law, Channie C., Bay Dr., Old Hickory Lake McCarthy, Daniel W., 5165 Poplar Ave. (38117) Firm List of Members 105

TENNESSEE (Continued)

Memphis (Continued) Holt, Willard W„ 722-1719 West End Bldg. (37203) Jacobs, C. P., 1903 West End Ave. (37203) Minor & Moore, 1500 Sterick Bldg. (38103) Keaton, Emerson T., 530 Third National Bank Bldg. Moulton and Hill, 623 Commerce Title Bldg. (38103) (37203) Olson, Haynes & Walko, 663 S. Cooper St. (4) Kraft and Associates, 305 Mulberry St. (37210) Owens, Albert T., 2400 Poplar Ave. (38112) Lakoff, Lincoln L., 1520 Demonbreun St. (37203) Peat, Marwick, Mitchell & Co., 2500 Sterick Bldg. Laws & Dillard, 1105 8th Ave. S. (38103) Paty, Womack and Foster, 1215 Nashville Bank and Pontius, E. A., 3689 Brookmeade St. Trust Bldg. (37201) Reynolds, Bone & Griesbeck, 605 Union Planters Peat, Marwick, Mitchell & Co., Life and Casualty Bank Bldg. (38103) Tower (37219) Rhea & Ivy, 706 Falls Bldg. Price, A. E., 3813 Hillsboro Rd. (37215) Sanders, Boswell & Co., Sterick Bldg. (3) Price Waterhouse & Co., Third National Bank Bldg. Scott, Branim and Company, 214 Washington Ave. (37219) (38103) Skulley and White, 406 Boulevard Bldg. (37219) Seidman & Seidman, 63 South Main Bldg. (38103) Smith & Smith, 625 Third National Bank Bldg. (37203) Shearer, James O., 10 N. Main Bldg. (38103) Tune, William L., Jr., 1110 Sudekum Bldg. (37219) Spain and Fisher, 2600 Poplar Bldg. (38111) Vick, Tobin E., 2630 Old Lebanon Rd. (37214) Spencer, Carl E., 3294 Poplar Ave. (11) Wade, C. Browder, 120 31st Ave. N. (37203) Sullivan and Woods, 4515 Poplar (38117) Watson, Clyde R., 1808 West End Bldg. (37203) Tipton, Ralph W., 651 S. Cooper St. (4) Young, Paschall H., 415 Stahlman Bldg. (37201) Touche, Ross, Bailey & Smart, 1310 First National Bank Bldg. (38101) Turner, Jesse H., 234 Hernando St. Newport Wirotzious, Edward C. & Company, 708 Home Fed­ Yates and Wiley, Porter Bldg. eral Bldg. (38103) Milan Oak Ridge Gauldin and Scates, Main St. Hamer, Robert W., Jackson Sq. Arcade (37832)

Morristown Paris Jones, Hiram H., Kingmyer Hotel Bldg. Wallace, Robert C., 207-208 Commercial Bank Bldg. Purkey, G. Keith, P.O. Box 1005 Taylor and Russell 112 N. Hill St. (37813) Savannah Williams, B. W., 919 Main St. Murfreesboro Ernst & Ernst, Murfreesboro Federal Savings & Loan Sevierville Bldg. Knight & Davidson, Murfreesboro Bank & Trust Hickman, James E., Professional Bldg., Commerce St. Bldg. (37862)

Nashville Shelbyville Adkins, Morris B., 1108 17th Ave. S. (37212) Ernst & Ernst, Riverview Bldg. Allen, Bradley & Lancaster, 301 Commerce Union Estes, J. Fleighton, P.O. Box 459 Bank Bldg. (37219) Anderson, R. D. & Co., 1414 Nashville Bank & Sparta Trust Bldg. (37201) Ernst & Ernst, P.O. Box 269 Caldwell & Jones, 919 Third National Bank Bldg. (37219) Crannis & Jones, 733 Stahlman Bldg. (37203) Springfield Davis and Martin, Sudekum Bldg. (37203) Knight & Davidson, Fifth Ave. E. Dodd & Puryear, 918 Stahlman Bldg. (37203) Ernst & Ernst, 600 Nashville Bank & Trust Bldg. (37201) Union City Ewing and Talbot, 13th Flr., American Trust Bldg. (3) Cheeseman, Branham & Thompson, 114 S. First Glover, Melvin Lawrence, 1701 21st Ave. S. (37212) (38261) Grannis and Jones, 733 Stahlman Bldg. (37203) Guilliams & Wilson, 721 Third National Bank Bldg. Winchester (37219) Hardison Erwin C., Jr., 2427 Maplecrest Dr. (37214) Arnold & Henson, 111 S. Jefferson St. (37398) Hirsberg and Byrd, 1720 West End Ave. (37203) Hirshberg, Sam H., 1719 West End Bldg. (37203) Woodbury Hoffman, Irving, P.O. Box 81 (37202) Knight & Davidson, S. McCrary St. (37190)

TEXAS

Abilene Alice Bailey, C. N., 907 N. Mockingbird (79603) Powell, W. L., 62 N. Cameron (78332) Barnett, W. Wayne, Box 887 Sparks, Sidney A., 1328 Roosevelt Barry. Lester L., 208 First State Bldg. (79605) Condley, Morphew & Co., 333 Orange St. (79604) Alpine Davis, Ben M. and Company, 823 Mims Bldg. (79601) Duffel, Borden, 1041 N. 7 th St. Otto, Kenneth K., P.O. Box 838 Elliott, John C„ 3430 N. 6th (79603) Hart, Robert L., 317 N. Willis Alvin Henderson, Curtis G., 510 Petroleum Bldg. Kennedy, Shepherd & Co., Alvin State Bank Bldg. Kinard, Watson & Kinard, 201 Green St. (79604) Knight, Darrel and Company, 301 N. Willis Leslie, Thompson & Lawrence, 1865 Butternut St. Amarillo McCurdy, J. C., 105 Petroleum Bldg. (1) Bishop, Earl G., Amarillo Bldg. (79101) Morrison, Derrell N., 857 N. Mockingbird Brandon & Hallman, 519 N. Polk (79105) Mouser, Robert D., 317 N. Willis St. Brandt & Smart, 801 Jackson (79101) Nicholson, George R., 317 N. Willis St. Brooks & Wilson, 1309 W. 8th Ave. Smith, Tudor, Mathis & Wolfe, 133 Citizens National Burke, John P., Jr., 1015 W. 8th (79101) Bank Bldg. Cornell & Company, 902 Monroe Todd, Bob L., 2509 Barrow St. (79605) Cox and Whitten, 501 W. 9th Withrow, Russell E., P.O. Box 2062, Anson Hwy. Crofford and McWhirter, 4100 W. 51st St. (79109) (79604) Curtis, Wm. R., 720 W. 10th Ave. 106 American Institute of Certified Public Accountants

TEXAS (Continued)

Amarillo (Continued) Hughes, B. H., Norfeldt, R. A. & Co., 205 McFad­ din Bldg. Doshier, Pickens and Shile, 510 Amarillo Bldg. Juncker, Walter & Company, P.O. Box 5521 (77706) (79101) Key & Wathen, 503 Beaumont Savings Bldg. Glover, Graham and Brown, 1608 Polk St. (2) Koshkin, Frederick H., 722 San Jacinto Bldg. (77701) Gray, Everett P., 4100 W. 51st Lawrence, John M., 918 Beaumont Savings Bldg. Hart, Leon L. & Company, 701 Amarillo Bldg. Maschek, Hamby, Miller, Miller & Funchess, 1230 Haynes, R. L., 310 Fisk Bldg. Petroleum Bldg. (77701) Hays, Jack, 3100 Plains Blvd. (79102) McClendon, M. W., 1110 Petroleum Bldg. Holland, Manning, 313 W. 15th (79101) Neushafer, J. E., 501 San Jacinto Bldg. Hoyt, Leon L. & Company, 701 Amarillo Bldg. Parigi, Sam V., 2220 Gladys Robertson, H. V. & Company, P.O. Box 5 (79105) Richardson, Gerald F., 3415 Laurel Ave. Rowe-Jenkins-Moreland, 704 W. 9th Roberts & Neushafer, San Jacinto Bldg. Russell & Shelton, 2100 S. Polk (79109) Theobald & Edgar, 3120 North (77702) Sterquell, U. C., Jr., 528 Amarillo Bldg. Thomas, Lloyd & Co., 709 Fisk Bldg. (79101) Underwood, Porter R., Jr., 317 Amarillo Bldg. Beeville Waldrop & Todd, 1600 S. Van Buren Seale, McCarty & Millikin, P.O. Drawer A (78102) Wright, Thomas R., 309 Amarillo Bldg. Big Spring Andrews Carothers, Louis D., 802 W. 14th Carr & Brannan, 107-B S.W. 2nd St. Hilliard, Neil G., 117 Runnels St. Hollingsworth, R. Clyde, 106 Permian Bldg. Stewart, Merle J., P.O. Box 466 (79721) Angleton Thorburn, George, 207-B E. 7th St. Erskine and Wheeler, The Bradford Bldg. (77515) Boerne Anthony Dietert, Clarence E., Drawer 758 (78006) La Rock & La Rock, P.O. Box 688 (88021) Borger Arlington Henderson & Dawson, 525 N. Deahl (79006) Cleaver, Goodrich F., 607 E. Abram St. (76010) Williams, Lewis C., 315 W. 3rd St. Epps, Barney L., 1610 White Way Dr. (76010) McBride and Wright, 210 W. Main Patterson and Pickle, 600 Ave. H East (76010) Bowie Winfrey, J. Wayne, 600 Ave. H East (76010) Whaley, W. Scott, 309 Smythe Athens Brady Park and Smith, First National Bank Bldg. (75751) Bryant, Fred A., 213 S. Blackbum St. Atlanta Breckenridge Mears, Gladys G., P.O. Box 245 McCorkle, Herbert J., Box 530 Austin Brenham Austin, V. Leon, 5518 Burnet Rd. (78756) Plummer, A. Q., Washington County State Bank Becker, Herbert H., 4500 Merle Dr. (4) (77833) Bohls, E. D., 201 First Federal Bldg. Schroeder and Schroeder, 504 S. Austin Boswell, George L., 112 Perry-Brooks Bldg. (78701) Burns, Edward A., Perry-Brooks Bldg. (78701) Brownfield Caster, Albert W. & Company, 205 Austin National Burnett and Black, 208 Tahoka Rd. (79316) Bank Bldg. (78701) Merriman, Thomas & Risley, 408 W. Tate St. Chitwood, W. N., 1215 Perry-Brooks Bldg. (78701) Wilkerson, Craig W., 108-A S. 5th Cox, Howard T. & Company, 307 Perry Brooks Bldg. Duken, Alex E., 420 Littlefield Bldg. (78701) Ernst & Ernst, 1107 Perry-Brooks Bldg. Brownsville Frazer and Torbet, 1010 Brown Bldg. (78701) Long, Chilton & Shepard, P.O. Box 2135 Gentry, Bert L., 705 N. Lamar Blvd. (3) White, Milton J., 407 First National Bank Bldg. Hayden, J. Howard, 203 Austin National Bank Bldg. (1) Henry, Marvin M., 301 Austin Savings Bldg. (1) Brownwood Hilgers, William B., 100 W. 15th St. (1) Colyer, Henry D., 201 E. Baker Holck, Manfred, P.O. Box 3257 (78704) Condley, Morphew & Co., 603 Citizens National Bank Howard, James A., 218 Western Republic Bldg. Bldg. Marsh, George H., 303 Austin National Bank Bldg. (78701) McCurry, Robert C., 308-B N. Broadway Mulhollan, Conklin & McWhirter, 1303 Capital National Bank Bldg. (78701) Bryan Nance, Thomas H., Jr., 3922 Sierra (3) Durst, Wood & Ingram, 307 S. Main (77801) Parsley, Ronald G., 904 Lavaca (78701) Harkreader, Richard M., 3202 S. College Ave. Pendleton, E. L., 301 First Federal Savings Bldg. Mickle, W. T., 112 E. 26th St. (78701 Schieffer and Lyda, 712 Capital National Bank Bldg. Canyon (78701) Simpson, Harold V., 411 First Federal Savings Bldg. Cummings, E. T., 300 15th St. (79015) Trotter, T. B. Company, 910 Brown Bldg. (78701) Wade, Barton & Marsh, 810 Littlefield Bldg. (78703) Carthage Frasier, Chas. P., 112 S. Shelby Ballinger Travis, R. D., Jr., Box 190 Center DeLoache, Frank, David Bldg. Bay City Ramsey, Price, Sr., 509 Crawford (75935) Allen, Frank T., First National Bank Bldg. (77414) Carson, J. R. & Co., P.O. Box 1167 (77414) Cisco Ray & Cooper, 813 Ave. “D” Baytown Cleburne Bobbitt, M. Cecil, 310 W. Sterling McDonald, Robert A., 1110 N. Main St. (76031) Hathorn & Suesse, 1209 Decker Dr. Rix, James A., 140 S. Ridgeway Sessions, Gentry & Selby, 5 E. Henderson St. Beaumont Blackbum, Reuben W., 512 Beaumont Savings Bldg. Conroe (77701) McGee and McGee, 208 Darden Bldg. Burleigh, Olen & Co., 706 San Jacinto Bldg. Coville, John D., 102 Kaufman Trust Bldg. Corpus Christi Greenspan, Arthur, 1125 San Jacinto Bldg. (77701) Burris, David M., 576 Petroleum Tower (78401) Heathman, Eugene A., 901 Goodhue Bldg. (77701) Buzbee and Buzbee, 210 Schatzel St. (78401) Firm List of Members 107

TEXAS (Continued)

Corpus Christi (Continued) Cole, Patterson & Co., 6300 N. Central Expwy. (75206) Canine, Rasmussen & Potter, 1014 Ayers St. (78404) Couch, Edward E., 4924 Greenville Ave. (75206) Collier, Johnson & Woods, 202 Kaffie Bldg. (78401) Craven and Millican, 404 Curtis Bldg. (1) Cross, William R., 846 Petroleum Tower Crumley, Roten & Lovinggood, 2133 McKinney Ave. Cummins and Kincaid, 512 Wilson Tower (78401) (75201) Doughty & Company, 1305 N. Shoreline (78401) Culler, George W., 2700 Stemmons Freeway (75207) Dryden & Guy, 700 Corpus Christi State National Cunningham, John Bob, 2600 Stemmons Freeway Bldg. (78401) (75207) Ernst & Ernst, 908 Petroleum Tower (78401) Davis & Clark, 2717 Swiss Ave. (75204) Fields and Shireman, 1202 The 600 Bldg. (78401) Davis, F. Leonard, 2906 Maple Ave. (75201) Frazer and Torbet, 408 Guaranty National Tower Dohm and Wolff, 720 LTV Tower (1) (78401) Dooley, Ballard, Spray & Co., 1218 Mercantile Secu­ Gowland & Davis, 1723 Wilson Tower (78401) rities Bldg. (75201) Hackney, Hugh B., 707 Wilson Bldg. (78401) Dooley & Hardin, 1125 Republic Bank Bldg. (75201) Harrington, Gregory J., 425 Schatzer St. Dunlap, James H., 5543 Yale Blvd. (75206) Jamagan, Joseph R., 305 Glenmore (78412) Dykes and Reed, 4408 Gaston Ave. (75246) Jourde, A. Earl, 307 Petroleum Tower (78401) Early, Allen M., 6035 Royal Lane (30) Krumrey, Lloyd W., 1114 Vaughn Plaza (78401) Einsohn, Felix & Co., 511 N. Akard St. (75201) Lewis, Allen S., 720 Wilson Tower Elgan, William E., 1507 Pacific Mote, Allan, 760 Petroleum Tower (78401) Ernst & Ernst, 1700 LTV Tower (75201) Mynard, Charles Robert, 43 Chicago Bldg. (78408) Evans', Robert Y., 2719 McKinney Ave. (75204) Pearce, Marshal W., 1016 600 Bldg. Farrow, Bob R., 210 Casa Linda Plaza (75218) Peat, Marwick, Mitchell & Co., 740 Petroleum Tower Ferguson, Hedrick & Co., 2703 Mercantile Bank Bldg. (78401) (75201) Porter, John B., Jr., 716 Wilson Bldg. Ferguson, Tim K., 5347 McCommas (6) Ransleben, Baker & Lindsey, 2802 S. Staples St. Fox, E. C., Jr., 511 N. Akard Bldg. (75201) (78404) Fox, Elmer & Company, 1215 Main St. (75202) Shotts, Bill G., 3912 Cott Frye, Gregory & Linsteader, 900 Dallas Federal Sav­ Turpin, John R., 518 Atlantic-Mobil Bldg. (78401) ings Bldg. (1) Vasquez, Arturo, 204 Vaughn Plaza Bldg. (78401) Garvin, Welborn & McCulloch, 928 National Bankers Winans, Robert R., 1453 Casa de Oro Life Bldg. (75201) Goodson, Jake B., 3005 Fondren Dr. (5) Corsicana Grace, Raymond L., Wynnewood Professional Bldg. Bailey, J. Harry, State National Bank Bldg. (75110) (75124) DeFranco, Philip W., 306 First National Bank Bldg. Grant, Alexander & Company, 2100 Fidelity Union Tower (75201) Crockett Greenblatt, Harold, 915 Commerce St. (2) Greer, Albert L., First National Bank Bldg. (2) Spotten & Snyder, P.O. Box 695 Griffeth, J. R., 621 Meadows Bldg. (75206) Griffin, Jack F., 311 Dallas Federal Savings Bldg. Crystal City (75201) Mendenhall, Grant D., 120 E. Uvalde St. (78839) Hale, Tharp Co., 3127 Southland Center (75201) Haley, James E., Fidelity Union Tower Bldg. (75201) Cuero Hammet, Newton T., 10210 Monroe Ave. (75229) Lucas, Paul R., Crain Bldg. Harrell, James B., 4655 N. Central Expressway (5) Harrison, Payne & Co., 4922 Greenville Ave. (75206) Dalhart Haskins & Sells, Mercantile Bank Bldg. (75201) Gaskill & Cummings, 112 W. 3rd St. (79022) Hasse, John W., 440 Northlake Center (75238) Lloyd Thomas, Buckley & Chesser, 319 Denrock Hasty and Egan, 1403 Gulf States Bldg. (75201) Helfand, Albert A., 1208 Mercantile Securities Bldg. Dallas (75201) Hodges, James E., Dallas Athletic Club Bldg. (1) Ablon, Arnold N., 808 Gibraltar Life Bldg. (1) Holloway, Elgan & Battles, 2600 Fidelity Union Abramson, Milton S., 5714 W. Lovers Lane (9) Tower (75201) Alford, Meroney & Company, 500 Adolphus Tower Horwath & Horwath, 211 N. Ervay St. (75201) (14) Hurt, J. R., Fidelity Union Life Bldg. (75201) Allen, Robert M., 327 Braniff Airways Bldg. (35) Hutchinson, Ralph V., 201 S. Madison Ave. (8) Allison, Lod C., 202 Exchange Park MaU (35) Johnson & Wilkinson, 2906 Maple (75201) Andersen, Arthur & Co., 1507 Pacific Ave. (75201) Jones, Bobby M., 13923 Carillion Dr. (75240) Andrews, John T., Tower-Petroleum Bldg. Jordan & Scherer, 3616 Howell (75204) Bailey, Thomas O., 2530 Fairmount (75201) Kaiser, Paul A., 1016 Mercantile Bank Bldg. (75201) Baker, James C., Jr., 4447 N. Central Exp. (5) Kassel, Weinberg & Company, 820 Gibraltar Life Barnhill, A. S., 283 Meadows Bldg. (75206) Bldg. (1) Barr and Carmody, 1106 Kirby Bldg. (75201) Kernaghan & Harvey, 2112 Vaughn Bldg. (75201) Barton, John W., 467 Rio Grande Bldg. (75202) Kerr, Warren R., 1208 Mercantile Securities Bldg. Bates, Charles G., 2626 Mockingbird Lane (35) (75201) Billups, Arnn & Mascho, 909 Stemmons Tower S. Kolbye, William B., 13647 N. Rawhide Pkwy. (75234) (75207) Kreatschman, T. J., 2530 Fairmount St. (1) Bindler, William J., Praetorian Bldg. (75201) LaGrone, Oney and Company, 2001 McKinney Ave. Bland & Dumas, 515 Tower Petroleum Bldg. (1) (75201) Bloch, Donohoe & Hamilton, 2134 Fidelity Union Lawhon, Dewey L., 414 So. R. L. Thornton Freeway Tower (75201) (75203) Bock, Joe, Box 15868 (75215) Lax and Rose, 1534 Fidelity Union Life Bldg. (75201) Boyd, Young, Gano & Stallings, 428 Rio Grande Lewis & Trubitt, 1505 Simons Bldg. (75201) Bldg. (75202) Lichenstein, Simon, 1001 Gulf States Bldg. (75201) Bradley, Jack, 6822 Ravendale Lane (75214) Lingren, Dale C., 11019 Strayhorn Dr. (75228) Branch & Orcutt, 803 Texas Bank Bldg. (75202) Littlejohn, Bob Allen, 1401 Main St. (75202) Brewer, Melvin E., 505 N. Ervay St. (75201) Lybrand, Ross Bros. & Montgomery, First National Bright, Shinn & Strange, 2306 Mercantile Bank Bldg. (75201) Bank Bldg. (75202) Brockette, Marion L., 467 Rio Grande Bldg. (75202) Main, Lafrentz & Co., 1910 Tower Petroleum Bldg. Brophy, James J., 505 N. Ervay (1) (75201) Brown, Lee Roy, Jr., 4329 McKinney Ave. (75205) May, Gerald R., 1418 S. Buckner (18) Bryan, Wilfred A., 610 Wilson Bldg. (75201) McCarthy and Wilson, 1507 Pacific (75201) Burgess, Allen W., 414 Davis Bldg. (2) McConnell, W. Kenneth, 210 Casa Linda Plaza Burleson and Walker, 510 Fidelity Union Life Bldg. (1) McCullough, D. J., 262 Exchange Park Mall (75235) Burnett, E. R. & Company, 1328 Dallas Athletic Club Mehrten, Frank W., 6446 Aberdeen (30) Bldg. (75201) Meinke, Hammet & Company, 3603 Lemmon Ave. (19) Burst, Eberly & Solomon, 1066 W. Mockingbird Lane Middleton & Burns, 1326 Mercantile Bank Bldg. (75247) (75201) Busby, Howard L., 2719 McKinney Ave. (75204) Miller, O. L., 927 Dallas Athletic Club Bldg. (75238) Campbell, P. W., 4029 Highgrove (75220) Mimier, John J. & Co., 1800 Vaughn Bldg. (1) Campbell & White, 1100 Gulf States Bldg. Mooberry, S. L. Co., 8427 Grove Crest Dr. (17) Cato, Baxter, 505 N. Ervay (1) Morley, Al S., 2630 Fidelity Union Tower Caylor, Don, 1010 Stemmons Tower E. (75207) Morrison & Morrison, 501 Meadows Bldg. (75206) Cheshier, Lee B., Jr. & Co., 1814 Fidelity Union Nelson, Isham P., 505 N. Ervay (75201) Tower Bldg. Nelson & Nelson, First National Bank Bldg. (75202) Chrisman, Clinton J., 1129 Dallas Athletic Club Nevelow, Maurice D., 1210 Mercantile Securities Bldg. (1) (75201) 108 American Institute of Certified Public Accountants

TEXAS ( Continued )

Dallas (Continued) Dumas Parish, Murrell & Company, 2032 Republic National Cox and Whitten, 210 E. 7th Bank Bldg. (75201) Kenney, Rudolph M., 209 E. 7th Pearson, Henry R., 1812 Mercantile Bank Bldg. (75201) Duncanville Peat, Marwick, Mitchell & Co., 211 N. Ervay Bldg. (75201) Mitchell, J. W., Jr., 310 S. Main St. Peskind, Stanley M., 6424 Del Norte Lane (25) Price Waterhouse & Co., Republic National Bank Eastland Bldg. (75201) Johnston, E. C., Exchange Bldg. Pugh, Glynn A., 1810 Mercantile Bank Bldg. (75201) Ramsey and Arnold, 3603 Lemmon Ave. (19) Edinburg Ramsey & Ramsey, 1812 Fidelity Union Tower (75201) Dowell and Cavazos, 2205-A S. Hwy. 281 (78539) Ratner, Joe, 618 Wholesale Merchants Bldg. (75202) Smith, Fankhauser, Voigt & York, 205 S. 10th Reeves, James H., 2616 W. Mockingbird Lane (35) (78539) Reid, Cox & Company, 2626 W. Mockingbird Lane (75235) Edna Reinert, John C., 5641 Yale Blvd. (75206) Lacasse and Sandhop, 118½ N. Wells Riley, Melvin A., 4533 Myewood Lane (5) Rude & Kirby, 2626 W. Mockingbird (35) El Campo Saville, John W., Vaughn Bldg. (75201) Haynes, Collis P., 316 E. Jackson Schepps, Norman, 6035 Royal Lane (30) Schlesinger, Lachman & Klein, 4403 N. Central Ex­ El Paso pressway (75206) Bixler, Carlton, Dickinson and Rister, 2707 Montana Shrader, Weldon B., 467 Rio Grande National Bldg. (79903) (75202) Buckner and Bymark, 1314 E. Yandell Silverman, Jack A., 4649 Insurance Lane (75205) Cooper & Newberry, 5160 Montana (79903) Sines, Louis, 210 Casa Linda Plaza (75218) Courter & Knodell, 1420 Southwest National Bank Skiles, Wm. S., 467 Rio Grande Bldg. (2) Bldg. (1) Smith, Alton L., 804 Hartford Bldg. (75201) Duncan, Fred A., 1708 Montana Ave. (79902) Smith, Baines & Griffeth, Fidelity Union Tower Feldt, Leon, 407 University Towers Bldg. Smith, Kenneth Franklin, 721 Jadewood Heard, Thomas W., Jr., 11-A El Paso National Bank Smith, Walter D., 291 Meadows Bldg. (75206) Bldg. Snell, Wilmer E., Jr., Southland Center (75201) Hey, Carl S., Jr., 3314 Capella Dr. Steenson & Munger, 2001 McKinney Ave. (75201) Joffe, Bernhard M. & Co., 1551 Montana (79902) Stoller, Hy, 6022 Joyce Way (25) Kahn, Joshua N. & Co., 1551 Montana Ave. (79902) Tannebaum, Samuel H„ 401 Praetorian Bldg. (75201) Lautenbach, George R., 5344 Annette (79924) Thompson, Edward P., 505 N. Ervay (75201) Lauterbach & Borschow, 1010 Bassett Tower (79902) Touche, Ross, Bailey & Smart, 1301 Dallas Federal Lipson, Cox & Colton, 1717 N. Mesa (79902) Savings Bldg. (75201) Main, Lafrentz & Co., El Paso National Bank Bldg. Travis, F. Kenneth, 2616 W. Mockingbird Lane (79901) (75235) Mayhall, William F., Sr., 1018 Mills Bldg. (1) Trent, Trent & Trent, 1915 Ross Ave. (75201) Napier & Siegel, 3215 E. Yandell Dr. (79903) Tuggle and Burton, 2626 W. Mockingbird Lane (75235) Peat, Marwick, Mitchell & Co., 201 E. Main St. Upleger, A. C. & Company, 1507 Pacific Ave. (75201) (79901) Vaugh, Samuel D., 2626 W. Mockingbird Lane Price Waterhouse & Co., 1108 Southwest National (75235) Bank Bldg. (79901) Vogel, Philip & Company, 1110 Hartford Bldg. Roth & Salazar, 512 Southwest Center (79901) (75201) Todar and Stoner, 8888 Dyer St. (79904) Wagner, Ruth M., Fidelity Union Life Bldg. (75201) Waller, John B., 920 Dallas Athletic Club Bldg. (1) Falfurrias Warner, Jay E., 534 Aqua Dr. (75218) Robert, Curtis D., 204 Hopper Bldg. Weekley, Pat L., 1720 Corrigan Tower (75201) Wesson & Thompson, 261 Meadows Bldg. (75206) Floydada White, Kenneth B. & Company, 4911 Greenville Ave. (75206) Burk, Newell, 814 W. Georgia St. (79235) White, Robert E., 6020 Cedar Springs (75235) Fort Stockton Wilkinson, Lloyd M., 2906 Maple Ave. (75201) Williams, James P., 12-A Highland Park Village Hinsey, Butz & Burnham, 706 W. Dickinson Blvd. (75205) Winters and Winters, 1520 National Bankers Life Fort Worth Bldg. (75201) Andersen, Arthur & Co., 1110 First National Bldg. Wymond, William S., Jr., 1201 Mercantile Bank (76102) Bldg. (75201) Aston, Weldon R., 404 Mutual Savings Bldg. Young, Arthur & Company, 1000 Republic National Bassinger & Pickard, 4253 Stadium Dr. (76133) Bank Bldg. (75201) Beheler, Sherman H., 1224 Fair Bldg. (2) Zeleskey, Washbum & Peterson, 6131 Luther Lane Boone, Ruth Estill, 3323 Cockrell (76109) Ziegler, Weiner & Gill, 1100 Gibraltar Life Bldg. Cantwell, Richard, 814 W. T. Waggoner Bldg. (76102) (75201) Capers, Brantley, Spillar and Bryan, 919 Summit St. Crosland, Robert E., 2901 Haltom Rd. (76117) Del Rio Crowley, Allen L. and Co., Continental Life Bldg. (76102) Cook, Willie E., 114 W. Martin (78840) Dahlin, Merlyn W., 3603 N. Main Hardin, James H., Del Rio National Bank Bldg. Day, Benton and Frazier, 913 Sinclair Bldg. (76102) (78840) Denke & Kilpatrick, 1104 Continental National Bank Bldg. (76102) Denison Dickey, H. E., 3327 Winthrop (76116) Bailey, Robert E., Jr., 301 W. Woodard St. Ernst & Ernst, 105 W. 7th St. (76102) Burks, Isaac N., 830 W. Crawford St. Ervin, Norman, 3500 E. Vickery (76105) DeArmond, George L„ Citizens National Bank Bldg. Fincher, F. G., 508 Sinclair Bldg. (76102) (75021) Frederick & Reeder, 1315 Continental National Bank Bldg. (76102) Denton Garnett & Jones, 1300 Nashville (76105) Haggard, Richard S., 3400 Hulen St. (76107) Batcha, J. P., 1009 University Dr. Hartman, Frank J., 3420 E. Vickery Blvd. (76105) Johnson, Lee E., 516 N. Locust (76202) Huff, James B. & Company, 1306 Continental Na­ Leeper, James F., Jr., P.O. Box 873 (76202) tional Bank Bldg. James, Guinn & Head, 1200 Trans-American Life Denver City Bldg. (76102) Vandiver, Curtis O., 310 N. Main St. Kelsay & Hollifield, 711 Service Life Center, Bldg. F (76102) Dickinson Lapinski, Irene Arnold, 1912 Continental Life Bldg. (2) Kennedy, Shepherd, and Company, Security Savings LaRue, Lawrence, Wood & Kelley, 916 W. T. Wag­ Center goner Bldg. (76102) Leatherwood and Ward, Tarrant Savings Bldg. Dimmitt (76102) Cummings and Schaeffer, 114 E. Jones (79027) LeBlanc, J. O., Jr., 1505 Oil & Gas Bldg. (2) Firm List of Members 109

TEXAS (Continued)

Fort Worth (Continued) Hereford Ligon, W. O. & Company, 910 Continental National Axe, Edwin, 208-A 13th Bank Bldg. (76102) Brown, Graham and Glover, 132 E. 3rd St. (79045) Lockhart, B. P., 412 Fort Worth National Bank Bldg. (76102) Hillsboro McGee, Ben L., Sinclair Bldg. (2) Moor, Fran A., 1401 Continental National Bank Bldg. Sessions, Gentry & Selby, 113 S. Waco St. (76645) (76102) Moseley. Joseph L„ 2061 Grandview Dr. (12) Houston Musgrave, C. F., 100 N. University Dr. (7) Abramowitz & Zlotnik, 2020 Richmond Ave. (77006) Norris, Jerry and Company, 712 Sinclair Bldg. (76102) Alford, Meroney & Company, 434 Bank of the South­ O’Brien & Hukill, 204 Danciger Bldg. (76102) west Bldg. (77002) Palmros, Eric K., 1000 First National Bank Bldg. Allen, Fred W., Jr., 701 C & I Life Bldg. (77002) (76102) Andersen, Arthur & Co., 1700 Bank of Southwest Peat, Marwick, Mitchell & Co., 717 First National Bldg. (77002) Bank Bldg. (76102) Anderson, John A., 4001 Westheimer (77027) Prater, Harold G., 5424 Hensley Dr. Anderson, Leebrick & Co., 311 Sharpstown Bank Bldg. Price Waterhouse & Co., First National Bank Bldg. (36) (76102) Arendale, W. S., 4364 Graduate Circle (77004) Richker, Joseph A., Medical Arts Bldg. (76102) Atkinson, Charles H., 12126 Rip Van Winkle (77024) Riddle, Lloyd P., 2701 8th Ave. (10) Bahme, Lee & Co., 608 Fannin (1) Sheffield, Gordon G., 6000 Camp Bowie Blvd. (16) Baker, Link, 3611 Stanford St. (77006) Spears, George, 4116 E. Lancaster (12) Barfield & Wille, 500 Jefferson Bldg. (77002) Sproles, Woodard, Laverty & Ray, 505 Fort Worth Barnett, E. Virginia, 701 Chronicle Bldg. (77002) National Bank Bldg. (76102) Barton, Homer P., 702 Chronicle Bldg. (77002) Thrash, Robert L., 404 Mutual Savings Bldg. (2) Bauer, Edgar L., 1232 Century Bldg. (77002) Trotti, William A., 1306 Sinclair Bldg. (2) Bender, C. E., 8702 Vine Arbor (33) Tyler, McKinney and Admire, 1810 Continental Life Bender, C. E., 8702 Vine Arbor (33) Bldg. Bldg. (2) Weaver and Tidwell, 1500 Sinclair Bldg. (76102) Blair, Thomas L„ 5005 Caroline St. (77004) Wilcox, Walter G., 645 Seminary S. (76115) Bond & Dewberry, 223 Fannin Bank Bldg. (77025) Williams. Robert R., 6717 Manor Dr. (76118) Booker, Roy E., 4409 Montrose Blvd. (77006) Young, Arthur & Company, 1000 Continental National Boyd, Charles F., 7149 Fauna (77017) Bank Bldg. (76102) Boyd, W Dale, 2472 Bolsover 367 (77005) Brace, Jenny S., 4000 Westheimer (77027) Fredericksburg Branum, Gerald C., 816 Seven Eleven Main Bldg. (2) Browner, Edward T., 4016 Mount Vernon (77006) Balser & Davidson, 106 N. Adams (78624) Briscoe, W. M., 1700 E. Holcombe (77025) Brochstein, Toomim & Company, 4412 Caroline Freeport (77004) Kennedy. Shepherd and Walston, 16 Brazosport Sav­ Bryan, Kenneth R., 8411 Braes River Dr. (77036) ings Center (77541) Bugh & Pibil, 2301 Morse (77019) Rorex, Edward L., 202 W. 1st St. (77541) Burke, Martin L., P.O. Box 6573 (77005) Burton, Lucile V., 4000 Westheimer (27) Gainesville Butler, Etta Jane, 307 Sul Ross Ave. (77006) Buttelmann, Warren A., 3401 S. Main (77002) Heaton, W. E., Jr., 510 E. Broadway Byess, George W., 1107 Bank of the Southwest Bldg. (77002) Galveston Canter, Heloise Brown, 1101 Memorial Professional Ansell, McKinney & Ness, 2208 Mechanic St. (77550) Bldg. (77002) Bavoux, Malloy J., 3729 Ave. “P” Carter, Huff & Werner, 4576 Griggs Rd. (77021) Broussard, Bernard M., 4227 Ave. S½ Carter, W. Dawson, 3317 Montrose Blvd. (77006) Hallauer & Head, 302 Cotton Exchange Bldg. (77550) Chambles and Chambles, 3272 Westheimer (77006) Herman, Frank W., 415 22nd St. (77552) Cheatham, Brady, Lafferty & Kendall, 701 Shepherd Mehan, R. I., 1115 U. S. National Bank Bldg. Dr. (77007) Walsh and Miller, 622 22nd St. Clay, Albert W., Jr. & Co., 2325 W. Holcombe Blvd. (77025) Garland Cloudt, C. R., 1628 Bank of the Southwest Bldg. (77002) Nicholson, L. B., 610 W. Garland Ave. (75041) Colquitt, William P., 1405 Niels Esperson Bldg. Wallis, H. Gerald, 600 W. Garland Ave. (75041) (77002) Wilhelm, Johnnie L., 925 State St. (75040) Coogan, Robert C. and Company, 3115 Allen Park­ way (77019) Georgetown Cooke, Marian A., 2004 Woodhead (77019) McCook, I. J., Jr., 106 W. 8th Copeland, James M., Fannin Bank Bldg. (77025) Corbran & Hopf, 2822 Main Graham Cornish, James R., 405 Central National Bank Bldg. (77002) Matthews and Lassiter, 436 Elm St. Cortner, Eugene, 3705 Westheimer (77027) Montgomery, J. R., Corbett Bldg. Coulter, James Phillip, 2310 Main St. (77002) Grout, Frank H., 3915 Essex (27) Grand Prairie Davidson, Ross & Co., 3260 Sul ,Ross (77006) Jones & Westerman, 909 Dalworth Davis, Edwin I., 1325 Americana Bldg. (2) Kuykendall, Floyd G., 711 E. Main St. Davis, Russell G., 1001 N. Shepherd Dr. (8) Lee & Bryan, 114 E. Main St. (75050) Denton, Dudley W., 1521 Chamber of Commerce Bldg. (77002) Greenville Dossey, T. E., 401 Louisiana St. (77002) Hill & Scott, P.O. Box 277 Douglass, William E., Jr., P.O. Box 13117 (19) Ellzey, Dora Bailey, P.O. Box 6822 (77005) Sheram, Carlton A., P.O. Box 294 Ernst & Ernst, 2600 Gulf Bldg. (77002) Hamlin Erskine and Wheeler, 4710 Greeley (27006) Eulenfeld, Clarence H., 1515 W. Alabama (77006) Rodgers, James E., 136 S. Central (79520) Farb, Miller & Beerman, 903 Central National Bank Bldg. (77002) Harlingen Finch, Gerald W., 7428 S. Hall (77028) Garza, Jose J., P.O. Box 1967 (78551) Finke, P. W., 1928 N. Braeswood (77025) Huffman & Hardin, 119 Texas Reserve Bldg. (78550) Fitts, Roberts & Company, Sharpstown State Bank Humphrey, Fred, 107 N. 3rd (78550) Bldg. (77036) Mothershead, Simpson & Hamilton, P.O. Box 2031 Fleet, G. H., 1313 First City National Bank Bldg. (78551) (77002) Nott, Barton W., Jr., P.O. Box 253 Frazer and Torbet, 2255 Tennessee Bldg. (77002) Scoggins, Robert M., 210 E. Harrison Friedman, J. B. & Co., 365 San Jacinto Bldg. (77002) Smith, Seward G., 310 E. Van Buren St. Gardes, A. H. & Co., 565 San Jacinto Bldg. (77002) Stowe, Lewis G., 310 E. Van Buren St. Gillis, James H., 607 State National Bldg. (77002) Topp, Lester E. 802 E. Harrison (78550) Graham, Harold E., 1112 Prudential Bldg. (77025) Watson, Woodrow W., 1222 E. Harrison Gray, Earle F., Jr., 410 Old National Insurance Bldg. (77004) Henderson Green, Everett P., 1405 Southern National Bank Bldg. Hines, Stafford C., 1820 Hwy. 79 S. (75652) (77002) 110 American Institute of Certified Public Accountants

TEXAS (Continued)

Houston (Continued) Oliver, L. E., 3500 W. Alabama (77027) Orr, Charles E., 516 Cotton Exchange Bldg. (77002) Greenfield, M. A. & Co., 1111 Continental Bldg. Owen, Lyman I., 2201 Bank of the Southwest Bldg. (77002) (77002) Grover, Speights & Olson, 1822 Melrose Bldg. (77002) Paul, Alfred C., 1305 Esperson Bldg. (77002) Grubb, A. B., 280 Gulf Bldg. (77002) Peat, Marwick, Mitchell & Co., 914 Main St. (77002) Hall, E. H., 2202 Wakefield (77018) Petty, Militzer and Company, 112 Myerland Plaza (35) Haner, Thos E., 4500 Montrose Blvd. (77006) Pfeiffer, Arthur G., 4104 San Jacinto (77004) Hare, O. O., Jr., 2010 N. Main (77001) Pickett, Garland D., 611 Harold (77006) Harris, Kerr, Forster & Company, 1006 Main St. Pledger, John E., 1311 Waugh Dr. (77002) Plodzik and Kenner, 4520 Yoakum Blvd. (77006) Harrison, Lonnie D., 3400 Montrose Blvd. (77006) Porter, A. Lynn, 801 W. 32nd (77018) Harvey, John Wm. & Co., 3837 Bellaire Blvd. Post, Rex V., 703 M & M Bldg. (77002) Haskins & Sells, Southwest Tower Bldg. (77002) Pressley, Morris E., 1 Briar Dale (77027) Haymes, A. Burke, 2201 Bank of Southwest Bldg. Price, John R., Jr., 8811 Gaylord Dr. (77024) (77002) Price Waterhouse & Co., 520 Esperson Bldg. (77002) Heisler, James G., 2727 Kirby Dr. (77006) Raaz, O. F., 2255 Goldsmith Rd. (25) Hering, H. Lee, 717 First City National Bank Bldg. Rack, J. Melvin, 531 Bettes Bldg. (77002) (77002) Ramirez, Abraham, Jr., 112 Meyerland Plaza (77035) Holmes, Richard J., 1513 W. Alabama St. Reader, Wm. Whitney, 4101 San Jacinto St. (4) Hubbard, J. D., 501 Citizens State Bank Bldg. (77002) Reeves, Gus N., 4710 Greeley (77006) Irvin, Fred N., 4417 Waycross Dr. (77035) Reeves, William L., 1709 Esperson Bldg. (77002) James, L. Leon, Jr., 302-A Tennessee Bldg. (77002) Reynolds, Henry D., 418 Rusk Bldg. (77002) Johnson, Charles W. & Company, 1051 San Jacinto Roberson, Hurley C. & Co., 1247 Mellie Esperson Bldg. (77002) Bldg. (77002) Johnson, George W., 1220 Polk (77002) Rosmarin, Bernard & Co., 2204 Fannin St. (2) Johnson, Raymond O., 5701 Calhoun Rd. (21) Rudnick, Jacob & Co., 839 Bettes Bldg. (77002) Johnston, Harris H. & Co., 3405 S. Shepherd (6) Rumsey & Sklar, 1710 South Coast Bldg. (77002) Jones, Boyce V., 8830 Robindell Dr. (36) Russell, Carla A., 1101 Memorial Professional Bldg. Jones, James G., 2728 Weslayan (77027) (77002) Jones, Marie G., 3810 Westheimer (77027) Saper & Zender, 3130 Southwest Freeway (77027) Kaplan, Frances L., 5230 Carew (77035) Sauls & Pechacek, 15910 Acapulco (77040) Keating, Raymond B., 752 Bank of Commerce Bldg. Sawyer, Warren G., 1200 Lincoln Liberty Life Bldg. Kendall, Ben G., 4601 Montrose Blvd. (77001) (2) Killingsworth, I. D., 8699 Gulf Freeway (77017) Schulse, Hartwig & Co., 4409 Montrose (77006) King, Henry C., Jr., 1818 W. Capitol (77007) Scully, Thomas F., 3400 Montrose Blvd. (77006) King, Joe W., 6410 Waltway Dr. (77008) Scurlock, S. W., Jr., 3011 San Jacinto St. (77004) Knox, Ernest, 4209 Leeland Ave. (77023) Seidman & Seidman, 2528 Gulf Bldg. (77002) Kobb, Marks & Fradkin, 1061 San Jacinto Bldg. Sellers, Fred C., 3915 Essex Lane (77027) (77002) Shaver, Leo N., Jr., P.O. Box 66062 (77006) Krause, James A., 3310 Mercer St. (77027) Shebay, Andrew G., 1114 Prudential Bldg. (77025) Krauthamer, Charles M., 3917 Montrose Blvd. (6) Sheffield, Garrett & Carter, 707 First City National Leavitt, Ernest E., 3130 Southwest Freeway (77006) Bank Bldg. (77002) Leebrick, Fred T., P.O. Box 36075 (77036) Shumake, George C., 2728 Weslayan (77027) Leger, Thomas J., 412 First City National Bank Bldg. (2) Slay, Thomas B., Jr., 9306 Campbell Rd. (77055) Lewis, Donald J., 2536 Knoblock (23) Smith, Harold Alton, 2204 Fannin St. (77002) Lighter & Lighter, 3100 Fall at Grand Blvd. (77021) Smith, Lewis F., 513 Southwest Tower (77002) Llewellyn, Sarah Ann, 1029 Preston Ave. (77002) Smith, William Howell, 4004 Mount Vernon (77006) Loving, J. J., Jr., 1013 San Jacinto Bldg. (77002) Smitherman, J. P., 1402 Dunlavy (77019) Lowther, Seth A., 1517 Chamber of Commerce Bldg. (2) Stafford, Joseph L., 3810 Westheimer (77027) Lybrand, Ross Bros. & Montgomery, Americana Bldg. Sterling, B. Frank, 3743 Purdue (77005) (77002) Stovall, John M., Jr., 410 Central National Bank Mabel, Edward R. & Co., 707 First City National Bldg. (77002) Bank Bldg. (77002) Stroud, Billy G., 3401 Main (77002) Main, Lafrentz & Co., Chamber of Commerce Bldg. Sula, Leon W., 2711 Main (77002) (77002) Summerford, Wicker & Hunter, 2514 Tangley (77005) Mandell, Kenneth S., Jr., 500 Jefferson Bldg. (77002) Thacker, Leslie, 1760 Harold St. (77006) Manison, Jno. G., 1313 First City National Bank Thomson, Shoemaker & Co., 671 San Jacinto Bldg. Bldg. (77002) (77002) Markham, T. M., 4029 Gulf St. (17) Touche. Ross, Bailey & Smart, 500 Jefferson Bldg. Markwardt, McGuire & Co., 204 Fannin Bank Bldg. (77002) (77025) Trotter, T. B. Company, 402 Pierce (77003) Masquelette, Bruhl & Co., 324 Houston Bank & Trust Turner, Dorsey L., 3519 Penwood St. (77023) Bldg. (77002) Tumey, Robert G., 2102 Telephone Rd. (77023) Mattison and Riquelmy, 1499 The Houston Club Bldg. Tuthill, Frederick W., 7634 Park Place Blvd. (77017) (77002) Voelkel, Simons & Menn, 1200 Bissonnet (77005) McClendon, Charles N., 8172 River Dr. Vogan & Montagne, 453 Texas National Bank Bldg. McGaughy, Howard E., P.O. Box 2681 (77001) (77002) McGee and McGee, 1127 Americana Bldg. (77002) Walborg, Lockett & Co., 405 First City National Bank McGee & Moss, 1108 Waugh Dr. (77019) Bldg. (77002) McGilvray, Arch B., Jr., 112 Meyerland Plaza Mall Wallingford, R. E., 2314 Bissonnet (77005) (77035) Weaver, George E., 1110 Lovett (77006) McGuckin, Charles E., 8210 Long Point (77055) Weinstein & Spira, 3400 Montrose (77006) McHone, Robert W., Jr., 4201 Caroline (77004) Weller, Hall & Gano, 717 First City National Bank McKee, John A., 2314 Main (77002) Bldg. (77002) McNutt, F. L., 4101 San Jacinto (77004) Westerfield, Jack P., 3011 San Jacinto (77004) Melton, R. Talley, 2315 Southwest Frwy. (77006) White, Don, 616 Bettes Bldg. (2) Mendel, Eddie H., Jr., 900 Central National Bank White & Petrov, 1621 Chamber of Commerce Bldg. (2) Bldg. (77002) Whittington, Lawrence, 607 State National Bldg. Mermel, Irving, 318 Melrose Bldg. (77002) (77002) Milledge, Sinclair & Co., 711 C & I Life Bldg. Wilcox, Mrs. Jowyter Jones, 2004 Woodhead St. (77002) (77019) Milliger, Phil D., 3317 Montrose (77006) Williams, Long & Blair. 618 W. 19th St. (77008) Mitcham, Howell, 6910 Fannin St. (77025) Wilson and Cooke, 1918 Wheeler (77004) Mitchell, George W., 5111 Westheimer Rd. Wilson, Gene M., 1114 Prudential Bldg. (77025) Mohle, T. W. & Company, 736 Bank of Commerce Winkelman, Davies & Johnson, 1521 Chamber of Bldg. (77002) Commerce Bldg. (2) Mulcahy, D. J., 431 Bank of the Southwest Bldg. (2) Worrell & Pigue, 3209 W. Alabama (77006) Mulhollan, Conklin & McWhirter, 2800 Main (77002) Wright, James Ryan, 3118 Richmond (77027) Neeley & Parks, 3515 Oak Forest Dr. (77018) Young, Arthur & Company, 2109 Bank of the South­ Neuenschwander, G. W., 900 Central National Bank west Bldg. (77002) Bldg. (2) Newbill, Clifford T., 3200 Travis Bldg. (77006) Nipper, Oscar & Co., 7654 Park Pl. Blvd. (77017) Irving Norsworthy, Geo. W., 4101 San Jacinto (77004) Dohm and Wolff, 130 E. Irving Blvd. Norvell, Harvey, 11995 Memorial Dr. (77024) Hughes, B. J., 301 Southwest Bank Bldg. (75060) Oaks, Margaret, 106 Hermann Professional Bldg. Toombs, Drexell L., 900 Northgate Dr. (77025) Wolfenbarger, W. Frank, 1711 W. Irving Blvd. O’Connor, Lawson & McGee, 505 San Jacinto Bldg. (2) Wylie, Richard E., 1517 Mayflower (75060) Firm List of Members 111

TEXAS (Continued)

Jacksboro Richter, A. L., 3812 34th St. (79410) Schmidt and Huitt, 104 N. Church St. Robert, Joe W., 1517 15th St. (79408) Rushing, Ronald Lee, 2113 57th St. Taylor, Curtis L., 1612 17th St. Karnes City Wall, Roy, 3610 Avenue “Q” (79412) Jentsch, Ralph M., 213 E. Calvert (78118) West, Milton E., 711 Lubbock National Bank Bldg. Williams, Ben E., 1708 Great Plains Bldg. Katy Allen, Carl Eugene, 5617 Third St. (77450) Lufkin Axley & Rode, 1217 S. Timberland Kerrville McGaughey & McBath, 219 E. Laurel Ave. (75901) Brown, John William, Realty and Trust Bldg. (78028) Smith, Kenneth W., 200 N. 3rd Pressler, Hartman and Thompson, 320 Sidney Baker St. Spotten, J. L. Company, 302 Perry Bldg. Kilgore Marlin Brown, Bronstad & Habenicht, Pioneer Bldg. Parrish, W. M„ 1J6 Bridge Hancock, John D., 203 J-S-Y Bldg. (75662) Walker, Jerry D., 310 Kilgore Hotel Bldg. (75662) Marshall Carlile, Lawrence, Pound & Oakerson, 305 W. Rusk Killeen Taylor, Joan W., 1006 S. Washington Ferrell, Jack, 225 E. Ave. “D” (76543) Lott, Raymond L., 109 E. Ave. “B” (76543) McAllen Rude & Kirby, 313 E. Ave. “C” Allen & Dean, 825 Quince (78501) Anderson & Davis, 308 S. Main Kingsville Hart, A. L., Jr., 1203½ Erie (78502) Jaime, Adalberto C., 520 N. 10th Morrison & Womack, P.O. Box 1147 (78363) Payte, Peter G. & Company, 809 Quince Ave. (78501) Reichert, Elmer E., Box 1928 Lake Jackson Smith, Darrell Eugene, 600 E. Beaumont Ave. (78502) Herns, Harriet Walker, 9 Old Angleton Rd. Veale, Paul G., 1015 Walnut (78502) LaMarque McKinney Arrington and Albaral, Bank of the Mainland Bldg. Ussery, Leon, P.O. Box 64 Kelm, Russell W., 505 S. Oak (77568) Mercedes Lamesa Lauder and Turner, Hidalgo County Bank Bldg. Bizzell, Arthur E., 309 S. 1st St. (78570) Webb & Caskey, Box 500 Wilton, R. S., 611 N. 2nd St. (79331) Mesquite Pill, Robert, 111 W. College (75149) La Porte Hovey, Eugene, 902 W. Main St. Midland Anderson, Myron & Co., 520 Commercial Bank Tower Laredo (79704) Botello, L. P., Jr., 918 Houston St. Baldwin, D. C., 1509 W. Wall St. Dickinson, Charles Burns, 1620 Mier (78041) Boone, Stephen A., Jr., 3511 Gulf (79702) Dickinson, John Y., 204 M. M. Garcia Bldg. Breckenridge & Williams, 1801 W. Wall Ernst & Ernst, 305 Laredo National Bank Bldg. Conly & Peters, 703 Midland National Bank Bldg. Lachica and Martinez, 812 Matamoros St. (78040) Green, J. Kenneth, 314 Gulf Bldg. Rossi, Arthur J., 309 Sames-Moore Bldg. Grimland, John M., Jr., P.O. Box 1724 Soto, Ruben, 1015 Juarez (78041) Hendrick, Max, Jr., 610 Oil & Gas Bldg. Howell, Benton and Company, 608 Vaughn Blvd. Innerarity, Lloyd E., 100 Central Bldg. Levelland Johnson, Donald S., 201 Wall Bldg. Hall, Louise, 908-A College Ave. Kerr, James W., 1501 W. Wall St. (79704) Harper, John C., 809 8th St. Kubica, A. Frank, 404 W. Illinois (79704) McCleskey & Parker, 314 Gulf Bldg. (79704) Liberty Murphree, Unruh, Phipps & Anz, 605 Midland Na­ Arnold, Paul, P. O. Box 306 tional Bank Bldg. Root, J. D., 513 Travis (77575) Peat, Marwick, Mitchell & Co., Midland National Bank Bldg. (79701) Ponder, Grover C„ Jr., P.O. Box 5211 Longview Schulze, Max George, 1110 W. Indiana (79704) Bourdon, Richard H., 709 Noel Dr. Sproles, Woodard, Laverty & Ray, 502 Oil & Gas Coke, Crawford C., P.O. Box 1565 Bldg. Green, McReynolds & Sherrell, 315 Bramlette Bldg. Welch, Cassling & Co., 2208 Wilco Bldg. (79704) Hewell, Bown, Stone & McQueen, Petroleum Bldg. Whitehead, Theodore, P.O. Box 1578 (79701) Moore, John H., Jr., 116 First National Bank Bldg. Whitmire, Marshall O., 1404 W. Wall (79704) Murphy, Q. C., 207 Bramlette Bldg. (75603) Lubbock Mineral Wells Abbe, Robert E., 4616 34th St. (79410) Myers, Tom A., 105 Professional Bldg. (76067) Allen, Raymond, 2206 14th St. (79401) Schmidt and Huitt, Martin Bldg. Armstrong, J. C., 1513 Texas Ave. (79401) Behner, Vernon L., 5406 28th St. (79407) Mission Berry, Shelton P., 1409 Great Plains Bldg. (79401) Bolinger, Segars & Company, 1504 Main St. (79401) Smith, Fankhauser, Voigt & York, 205 E. 9th St. Campbell and Robinson, 2345 50th St. (79412) (78572) Cassel & Co., 23 Briercroft Office Park (79412) Condray, William W., 510-13 Lubbock National Bldg. Monahans Cornell & Company, 510 Great Plains Bldg. (79401) Hoyer, Richard J., 104 E. 3rd St. (79756) Davis, A. Arthur, 4624 28th St. (79410) Jenkins, J. R., 305 E. 4th St. (79756) Dorman and Caraway, 2404 Avenue “Q” (11) Douglas, Harold J., 1708 15th St. Ernst & Ernst, Lubbock National Bank Bldg. Morton Gross, Orrin L., 2806 34th St. Haggard, John P., 111 Morton Professional Bldg. Hallmark, Brasher, Hearn & Hansen, 3440 Ave. “H” (79346) Holmes & Hartman, 1904 Ave. M (79405) Kelly, Wayne L., 2109 Avenue “Q” (79405) Muleshoe Lawrence, Raymond L., 524 Lubbock National Bldg. Merriman, Edwin E. & Company, 1624 15th St. Williams & Merriman, 207 W. Ave. B Millsap, Boyd P., 2630 26th St. (79410) Pratas, Smith and Moore, 916 Lubbock National Nacogdoches Bldg. (1) Redfield, S. D. and Company, 304 Stone Fort National Pryor, C. E., 1202 Texas Ave. (79401) Bank Bldg. (75961) 112 American Institute of Certified Public Accountants

TEXAS (Continued)

Navasota Quanah Patout, R. A., Jr. 120 Farquhar St. (77868) Stanley, Howard L., 305 Main St.

New Braunfels Raymondville Bridges, Jim L., 193 W. San Antonio St. (78131) Owens and Morgan, First National Bank Bldg. (78850)

Odessa Richardson Alford. Meroney & Company. 502 N. Sam Houston St. Hays, Galen M., 518 First Bank & Trust Bldg. Banisky, Ocker and Anderson, 800 E. 7th St. (79761) Carr, Carl M., 304 First State Bank Bldg. Rosenberg Chapman & Marsh, 801 First National Bank Bldg. Curran, Thomas S., 3201 Ave. "H” Childers. Charles, 2121 Kermit Hwy. Childers & Turner, 219 W. 4th St. Cook, Phil B., Box 6155 San Angelo Evans, Aubrey Knowles, 414 ABC Bldg. Carson, Armstrong, Backus & Co., Continental Bldg. Faris, Chapman & Marsh, 801 First National Bank Cherry, Eckert & Story, 302 Petroleum Bldg. Bldg. Harlow, L. C. & Son, 306 First Savings Bldg. Main, Lafrentz & Co., American Bank of Commerce Jones, Freeze, Hay & Company, 407 Central National Bldg. (79760) Bank Bldg. (76902) Sproles, Woodard, Laverty & Ray, 1004 American Moore, Charles K., 123 W. First St. Bank of Commerce Bldg. Ransom, Jack M., Jr., 236 W. Beauregard Whisenand, Norman R., 300 N. Jackson Whitsitt, Hall, McCoulskey & Bachman, 514 First Sav­ ings Bldg. (76901) Olney Matthews and Lassiter San Antonio Alford, Thompson & Doebbler, 815 Kallison Tower Orange (78212) Ebanks and Owens, 701 Front St. Bartlett, James F., 631 Gunter Bldg. (78205) Bell, James E., 2203 S. Hackberry St. (10) Bielstein, Lahourcade & Lewis, 1400 Milam Bldg. (5) Overton Blankenship, Robert P., 1405 N. Main Ave. (78212) Smith, Ray B., Theatre Bldg. (75684) Boehm, Emil A., 5170 Broadway (78209) Bruhl and Company, 607 NBC Bldg. (5) Palestine Burson, M. R., Kallison Tower (78212) Carneiro, Chumney & Co., 1820 Alamo National Bldg. Dial, David J., 700 N. Sycamore St. (75801) (78205) Harrell, Robert D., 205 Savings & Loan Bldg. (75801) Chorpening, Jungmann & Co., 703 Alamo National Bldg. (5) Pampa Clift, Louis W., 526 Milam Bldg. (78205) Brown, Wayne E., 360-A Hughes Bldg. (79065) Cundiff, Herman D., 2024 Alamo National Bldg. (5) Dosier, H. Price, 369-A Hughes Bldg. (79065) Cunningham, W. G., 808 National Bank of Com­ Dosier, H. Price, Jr., 318 Rose Bldg. (79065) merce Bldg. Hall, S. Gene, Price Rd. Denton, Lloyd A., 304-D Petroleum Center (9) Hoyt, Leon L. & Company, 502 Combs Worley Bldg. Doeline, Louis C., 409 Alamo National Bldg. (78205) Nenstiel & Doggett, 412 Combs-Worley Bldg. Donnell, George R., 800 Navarro St. (78205) Schoolfield, John B., 108 N. Russell St. (79066) Eaton, Donald R., D-406 Petroleum Center Bldg. Simmons, Edwin E., P.O. Box 2233 (78209) Ernst & Ernst, 2200 Tower Life Bldg. (78205) Paris Escobedo, Ruben M., 602 Sims Ave. (78225) Findling & Milam, E-115 Petroleum Center (78209) McClanahan and Company, Liberty Bank Bldg. Flack, Walter R. and Company, 404 Kallison Bldg. (78204) Pasadena Funk, Donald D., 3621 West Ave. (13) Hollis, Fox H., Jr., 116 S. Shaver (77501) Garza, Alfonso J., 802 Frost National Bank Bldg. (5) Longenecker & Thomas, 501 First Pasadena State Grant, Alexander & Company, 509 Milam Bldg. Bank Bldg. (77502) (78205) Mosher, Laurance C., 901 First Pasadena State Bank Guest, Joe F., B-104 Petroleum Center (78209) Bldg. (77502) Hanke & Hanke, 319 Aztec Bldg. (78205) Spain, Glispin & Co., 825 E. Southmore Holmes & Raquet, 1004 Milam Bldg. (78205) Watson, Rex D., 1108 Armor (77502) Hoofard, Louis J., 1007 Milam Bldg. (78205) Howard, Van H. III, 601 Alamo National Bldg. (78205) Pecos Iverson, P. Myron, 6100 West Ave. (78213) Bradford, Bond A., 324 S. Cypress (79772) Karpel, Leonard, 1405 N. Main Ave. (12) Pattee, J. F., 107 E. 4th St. (79772) King and Hahn, 6936 San Pedro Ave. (78216) Scott, J. Robert, 209 S. Cypress St. (79772) King, William C., Tower Life Bldg. (78205) Lancaster & Lancaster, 410 Houston Bldg. (78205) Lane, Tom, NBC Bldg. Perryton Levy, Rene H., 224 Three A Life Bldg. (78205) Mason & Bechthold, 14 S.E. 5th Lewis & Montag, 2009 Tower Life Bldg. (78205) Lichtenstein St Rosow, 525 Alamo National Bldg. Pharr (78205) Little, Fisher H., 8151 Broadway (78209) Strait, Eugene W., 112 E. Park Marfin & Cobb, 520 NBC Bldg. (78205) McAtee & Cruz, 600 Insurance Bldg. (78205) Plainview McCarty, James T., 1222 N. Main Ave. (78212) Adair, G. Wayne, 2306 W. 5th St. McDonald, John H, 5152 Broadway (78209) Brown, Ray & Co., 108 Weksler Bldg. (79072) Monaghan, Lahoma F., 3015 Blanco Rd. (78212) McMillan, Denzil, 620 W. 7th St. Padgett & Padgett, 424 Aztec Bldg. (78205) Metzger, J. Robert, 617 Balimore Panfeld, Arthur J., 1405 N. Main Ave. Mimier, John J. & Co., Skaggs Bldg. (79072) Parr, Thurmond C., Jr., 2002 Tower Life Bldg. (78205) Peat, Marwick, Mitchell & Co., 920 National Bank Port Arthur of Commerce Bldg. (78205) Petersen & Percival, 1009 N.W. Loop Expressway Bernhardt & Barras, 306-7 Adams Bldg. (78213) Boteler, William J., Jr., 306 Adams Bldg. Pflughaupt, Fred E. & Company, 1222 Alamo Na­ Burrows, Jerry B., 603 Woodworth Blvd. (77642) tional Bldg. (78205) Campbell, J. Marvin, 411 5th St. Pope, Roy L. & Spillers Co., 1222 N. Main Ave. Coulbourn, Gassiott and Felps, 4141 Gulfway Dr. (78212) (77642) Pozza, Dan V., 2109 San Pedro Ave. (78212) Mazur, Herman F., Adams Bldg. Rosow, Robert S., Alamo National Bldg. (78205) Neumann, Charles E., 1405 Proctor St. Seeman, Norman, 206 San Pedro Ave. (78205) Ramsey, James H., 3339 Gulfway Dr. Spector St, Oster, 1414 Milam Bldg. (78205) Stapper Sc Allen, 619 Milam Bldg. (78205) Port Lavaca Stolte, Hugo C., Jr., 304 Petroleum Commerce Hammons, Bob D., Box 646 Bldg. (78205) Firm List of Members 113

TEXAS (Continued)

San Antonio (Continued) Tyler Boney, W. C., 709 Citizens First National Bank Bldg. Surber, John L., 1920 National Bank of Commerce Cowan, R. Don, 310 Peoples National Bank Bldg. Bldg. (78205) Fielder, Jimmie R., 1903 S. Wiley Tucker, T. N., 920 National Bank of Commerce Bldg. Fleming, Frank E., 208 Tyler Bank Bldg. (75701) (78205) Frenkel, I. K., 715 Peoples Bank Bldg. (75702) Turner & Boysen, 1004 Tower Life Bldg. (78205) Henry & Peters, 825 Citizens First National Bank Tuttle, William E., 1007 Milam Bldg. (78205) Bldg. Walker, Lawrence R., A-108 Petroleum Center Jeffers, Eugene L., 738 The Petroleum Bldg. (75702) (78209) O’Toole, Joseph J., 1417 Loop 323 (75705) Williams, George M., 816 Maverick Bldg. (78205) Squyres, Arthur & Co., 296 Fair Petroleum Bldg. (75701) San Benito Bacon, Robert L., P.O. Drawer 1273 Uvalde Dalrymple, Henry E., 210 N. High St. Seguin Langford, Howard T., 104 N. Getty St. Koennecke & Forshage, P.O. Box 711 Meredith & Coleman, Box 850 Seminole Vernon Wilton, R. S., 113 N.E. 2nd St. (79360) Johnston & King, 2402 Texas (76384) Shamrock Victoria Brandon, Hallman & Wells, P.O. Box 89 (79079) Bumgardner, Morrison & Company, 112 S. Liberty St. (77901) Sherman LaCasse and Sandhop, 206 South Texas Savings Bldg. Roloff, Hnatek & Co., 203 Victoria Bank & Trust Brown, Albert W., Hwy. 75 N. (75091) Co. Bldg. (77903) Contrell, Don T., 200 Merchants and Planters Na­ Williams, Keller & Harrison, 220 First Victoria Na­ tional Bank Bldg. (75090) tional Bank Bldg. Hudgins, Tom M., 302 Merchants & Planters National Bank Bldg. Huggs, Harry L., 324 N. Crockett (75091) Waco Anderson, Jamie L., P.O. Box 723 (76701) Sinton Boling, Jack, 708 Lake Air Dr. Harris, Ray, Surety Title Bldg. (78387) Greenstein, Vickery and Hawkins, 1825 Austin Ave. (76702) Miller, Charles E., P.O. Box 723 (76701) Snyder Ressler, Parke E., 3201 Franklin Ave. (76710) Banisky, Ocker & Anderson, 2425 Ave. “S” Scott-Timmons & Company, 1226 Barnard Ave. Deffebach & Yorgesen, 2602 Ave. “R” (79549) Talbert, Cameron M., Jr., 1001 Columbus Ave. (76702) Upleger, A. C. and Company, 219 N. 8th St. Spearman Wilcox, Pattillo & Brown, 903 Liberty Bldg. (76701) Mason & Bechthold, P.O. Box 954 Wrench, Harry A., 2115 Washington Ave. (70702) Oakes Glover, Graham & Brown, Box 306 Weatherford Stafford George and Morgan, 119 N. Main St. (76086) Worrell, M. G. and Company, P.O. Box 127 Webster Stamford McElhinney, Thomas H., Webster State Bank Bldg. Condley, Morphew & Co., 107 W. McHarg (77528) Sweetwater Weslaco Harris & Marsh, 202 Doscher Bldg. Lauder and Turner, 210 Henson Bldg. (78596) Welch & Hales, Professional Bldg. (78596) Temple White & Kennedy, Henson Bldg. (78596) Evans, A. Reginald, 505 First National Bldg. (76502) Torian, Carol H., 2702 Inwood Rd. Vance, Charles R., P.O. Box 1 Wharton. Holland, Arthur I., 222 W. Burleson St. (77488) Terrell Hinton, John F., American National Bank Bldg. Wichita Falls (75160) Allred & Armstrong, 612 City National Bank Bldg. Anthony, T. C., 531 Wichita National Bank Bldg. Texarkana Crouch, Heard, 211 Oil Center (76302) Daves, Eldon W., 1000 City National Bldg. Bell, Floyd, 303 W. Broad St. Freemon, Shapard and Story, 500 City National Bldg. Grier and Reeves, 317 Texarkana National Bank Gant, R. Eugene, 529 First Wichita National Bank Bldg. Bldg. Jay, Harry M. and Associates, 817 Texarkana Na­ Gay, J. A., 1818 Dayton (76301) tional Bank Bldg. Goolsby, Morris L., 2135 Ave. “J” Houser, Homer, 820 First Wichita National Bldg. Texas City (76301) Casey & Moreland, P.O. Box 2159 (77591) Jarratt & Toombs, First Wichita National Bank Bldg. Pederson, Alton C., 311 6th St. N. Jenkins & Blancett, 731 First Wichita National Bldg. (76301) Parfet, Clarence C., 320 First National Bank Bldg. Tulia Smith, Nayland F., 501 City National Bldg. Graham, Glover & Brown, 125 N. Maxwell Stewart, Flynn W., 520 Oil & Gas Bldg. Thomas & Watson, Tulia Herald Bldg. Stewart, Frank D., 413 Oil & Gas Bldg.

UTAH

American Fork Brigham City Hunter and Sherwood, 90 S. Center Clay, Hancey & Baugh, 511 Rocket Plaza Lee, Theron B., Professional Center Bldg. Bountiful Cedar City Coombs, Dick E., 301 W. 1200 N. Pickering Floyd D., 55 N. Main St. (84720) 114 American Institute of Certified Public Accountants

UTAH ( Continued )

Logan Salt Lake City Clay, Hancey and Baugh, 203 Cache Valley Bank Bldg. Barton, James A., 17 E. Oakland Ave. (15) Rogers, Keith F., 1759 E. 1030 N. (84321) Beal & Andersen, 231 E. 4th St. (84101) Birrell, Zimmerman & Thomas, 605 Continental Bank Bldg. (84001) Moab Branagan, Southwick & Co., 617 Newhouse Bldg. (84111) Claus, E. J., Post Office Bldg. (84532) Bunker and Bunker, 1055 E. 21st St. (84106) Burton, Tenney, Smith & Lewis Co., Continental Bank Bldg. (84101) Monticello Butcherite, Charles O., 203 Phillips Petroleum Bldg. (1) Caldwell, Nielson, Campbell & Company, 321 First Fellmeth, R. J., Redd Bldg. Security Bldg. (84110) Chamberlain, Thomas V., 2865 Evergreen Ave. (9) Child, Harold L., 1360 Wilson Ave. (5) Ogden Chipman, Dean W., 523 Newhouse Bldg. (11) Alexander, Currin, Greer & Bennett, 2640 Washing­ Christiansen, T. J. & Company, 760 New Bene­ ton Blvd. (84401) ficial Life Bldg. (1) Atwood, Johnson & Costley, 2339 Kiesel Ave. (84401). Cope, William L., 444 S. State St. (84111) Corkey & Corkey, 419 27th St. (84401) Cowley, Joseph F., 531 S. State St. (84111) Currin, Vincent S., 2641 Washington Blvd. Davis, Bruce R., 422 Kearns Bldg. (1) Patane, G. Laurence, 1006 First Security Bank Bldg. Dimon, Devearl W., 830 First Security Bldg. (84401) Egbert, Donald L., 1261 Wilmington Ave. (84106) Peterson, Arthur D., 2277 Adams Ave. Ernst & Ernst, 400 Deseret Bldg. (84111) Stockdale, William R., 414-18 First Security Bank Fjeldsted, M. Lane, 4129 E. 4100 S. (4) Bldg. Gardner and Hawkins, 455 E. 4th S. (1) Storey, Karl S., 1012 First Security Bank Bldg. Goddard, Suniville and Griffin, 65 S. Main St. (84101) Tanner, Garrett, Boyce and Parkinson, 3350 Washing­ Hancey, Ross, 255 W. 15th St. (84115) ton Blvd. (84401) Hansen, Jacobsen & Barnett, 431 S. 3rd East (84111) Wayment, Dee W., 2316 E. 595-S., Rt. 4 Haskins & Sells, Kearns Bldg. (1) Wiggins, Keith E., 502 Eccles Bldg. Haynie and Staker, 351 S. State St. (84111) Hodgson, Marco G., 418 Phillips Petroleum Bldg. (84101) Orem Jackson, Maxwell & Company, 732 Judge Bldg. Kenner, Paul F., 501 Newhouse Bldg. Dodge, S. Arvid, 218 N. State St. Laver, Mellor & Rawlings, Judge Bldg. (84111) Lewis, J. W., 164 E. 3900 South (84107) Lybbert, Evert D., 1060 E. First South (84102) Price Lybrand, Ross Bros. & Montgomery, Walker Bank Reves, W. Fontaine, Walker Bank Bldg. Bldg. (84111) Midgley, John Q., 411 Walker Bank Bldg. Moffett, Theron E., 400 Executive Bldg. Nelson, Watts, Elwood & Barnes, 1415 S. Main St., Provo 201 (84115) Gardner & Hawkins, 290 N. University Ave. Newman, S. E. and Company, Continental Bank Bldg. Olsen, Gardner & Squire, 290 W. Center St. (84601) (84101) Smith, Howard J. & Co., 213 First Security Bank Nielson and Psarras, 610 Judge Bldg. Bldg. Nilson, D. Spencer, 2971 Kennedy Dr. (8) Okuda, Tubber T., 175 Empire Bldg. (84111) Parkin, Darwin L., 4227 S. Highland Dr. 2 (84117) Richfield Peat, Marwick, Mitchell & Co., 602-615 Deseret Bldg. (84111) Tasker, Walter J., 159 N. Main St. (84701) Pickett. Donald H., 336 S. 3rd E. (84111) Pinnock, Gadd & Co., 525 Newhouse Bldg. Richmond & Jones, 345 S. State St. (84111) Roosevelt Robison and Hill, 447 E. First S. (11) Smith, Howard J. & Co., Box 488 Smith & Company, 511 Boston Bldg. (84011) Stevens, Robert V. & Co., 350 S. 7th E. (84102) Sugar & Ulmer, 720 Continental Bank Bldg. (84101) Summerhays, Lorenzo B., 19 W. South Temple St. (1) St. George Tanner, Garrett, Boyce & Parkinson, 336 S. Third E. Bradshaw, Snow & Mathis, 39 E. 100 N. (84770) (84111)

VERMONT

Barre Montpelier Smith, Batchelder, Smith, Rugg & Darling, 107 N. Briggs, Keyes & Company, 52 State St. Main St. Thompson, Prahl & Kelly, 16 Langdon St. (05601) Norwich Bellows Falls Peisch, Archibald M. & Co. Gordon, Jay H., 37 Square (05101) Smith, Batchelder, Smith, Rugg & Darling, Box 313

Brattleboro Putney Boucher & Marrow, 2 Linden St. (05302) Bliss, Max D., Jr., R.D. 1 (05346) Rutland Burlington Rosenberg, Sol, Gryphon Bldg. Briggs, Keyes & Company, 174 Main St. Taylor, Wendell E., 56½ Merchants Row Densmore, Seth A., 215 College St. (05401) Goldberg, Barney Z., 132 Church St. Jurgs, P. F. & Company, 150 Cherry St. (05402) Stowe Thompson, Prahl and Kelly, 200 Main St. Van Blarcom, John C. White River Junction Londonderry Kingsley, George H. & Co., Municipal Bldg. Hutchinson, H. G. Smith, Batchelder, Smith, Rugg & Darling Firm List of Members 115

VIRGINIA Abingdon Falls Church Potts, E. W., Jr., 114 Court St. Herl, John A., 903 W. Broad St. (22046) Homes and Sutherland, 115 Park Ave. (22046) Accomac Myers, Burt & Company, 749 Lakeview Dr. Leatherbury-Broache Franklin Alexandria Peak, Daniel K., 300 N. Main St. Bryant, R. Bruce, Jr., 815 King St. (22314) Diamond, Helen, 4613 Duke St. Fredericksburg Harris, Robert Lloyd, 312 King St. (22314) Baker, Rennolds, Thompson & Whitt, 1207 Charles Higdon, Frank B., 815 King St. (22314) St. Holmes, Bowden A., 101 N. Columbus St. (22313) Stanton, Minter and Bruner, 116 N. St. Asaph St. Galax (22314) Swett, Charles Reavis, 815 King St. (22314) Persinger, R. L. & Company, 115 E. Grayson St. White, Oliver H., 122 S. Royal St. (22314) (24333) Annandale Gloucester Castner, Nelson L., 7263 Maple St. Ames, Fred F., Court Circle (23061)

Arlington Grundy Bates and Swart, 1111 N. 19th St. Burk, Dent K. Associates, P.O. Box 11 Berard, Oscar G., 3219 Columbia Pike (22207) Brown, Martin E., 2030 N. 16th St. (22201) Evans, Harold R., 1515 N. Courthouse Rd. (22201) Hampton Greene, Mary Rose, 2116 Wilson Blvd. (22201) Davidson, James A., 26 Wine St. (23369) Halliday, John T., 2009 14th St. N. (22201) Tanner, Eggleston, & Smith, P.O. Box 123 Halquist, Roy H., 1515 Courthouse Rd. (10) Johnson, Arthur, 3219 Columbia Pike (22204) Lee, Donald W., 3865 Wilson Blvd. (22203) Harrisonburg Murray, Jonson and White, 2030 N. 16th St. (22201) Bosserman and Ould, 320 S. Main St. (22801) Neff, Paul F., 2040 Columbia Pike Hoover, S. B. and Company, 401-410 National Bank Pinkard, Homer E., Jr., 2068 14th St. (1) Bldg. (22801) Rodda, Harry E., Jr., 2600 S. 16th St. (22204) Hueston, Robert L., 213 First National Bank Bldg. Ryan, Maynard T. & Co., 1801 N. Moore St. (9) Keeler and Phibbs, First National Bank Bldg. (22801) Simmonds, A. G., 1500 N. Courthouse Rd. (1) Zedaker, Sam, Box 1024 Sprigg, Roger B., 1515 N. Courthouse Rd. (22201) Swart, John F., Jr., 409 S. Glebe Rd. (4) Swart, S. Sterling, Jr., 409 S. Glebe Rd. (4) Heathsville Turner, Harry B. & Co., 1801 N. Moore St. Shackelford, William C. Baileys Crossroads Leesburg Wilhelm, Harry, Jr., 903 Leesburg Pike (22041) Bush, Floyd W., P.O. Box 109 Stanton, Minter and Bruner, 1 East Market St. Bristol Burk, Dent K. Associates, Dominion National Bank Bldg. Leonardtown Colvin and Burroughs, P.O. Box 315 (20650) Charlottesville Dalton & Drinkard, 1106. W. Main St. (22903) Lexington Dulaney & Robinson, 604 National Bank Bldg. Harer, Charles L., Rockbridge National Bank Bldg. (22901) Shelton, J. R., 14 E. Nelson St. Dunnigan, N. F., 2718 Brookmere Rd., Rt. 4 Bantzmon, Wiebel & Company, 818 E. Jefferson St. (22902) Lynchburg Kesler. Frank H., 1224 Harris St. (22901) Bosserman and Ould, 1003 Church St. Musselman, Robert M., 413 Seventh St. N.E. Jones, Bernice M., Jr., 217 Lynch Bldg. Salley, Walter B., P.O. Box 401 Kaye, Berry & Dail, Co-Operative Bldg. Tyng, John Stevens, National Bank Bldg. Leach, Calkins & Scott, P.O. Box 2345 Neher, C. R., Jr., Allied Arts Bldg. (24504) Chatham Neal, Robert L. III, P.O. Box 745 Manassas Baker, Rennolds, Thompson & Whitt, Piedmont Bldg. Chesapeake (22110) McPherson, Milton L., 1209 Poindexter St. (6) Brydon, McRee & Smith, 222 W. Center St.

Chester Martinsville Gary, Finney and Company, 4733 W. Hundred Rd. Ford, William Z., 6 Professional Arts Center (24112) Grant, Alexander & Company, 35 W. Main St. Christiansburg Rorrer, Lawrence Neal, 413 E. Church St. (24112) Simmons, Leamon E., P.O. Box 300 McLean Prisch, Robert M., 4803 Simmons Dr. Clarksville Sawyer, James W„ 104 Claymore Ct. Hereford, John D., Box 685 Merrifield Covington Williams, Mervyn, P.O. Box 347 (22116) Persinger, R. L. & Company, 149 N. Maple Ave. (24426) Newport News Aaron, Leonard B., 2nd Fl., Wilbern Bldg. Danville Allen, J. Donald, P.O. Box 2228 Harris, Harvey & Camp, 2321 Riverside Dr. Burrus, Cootes and Burrus, 240 24th St. (23607) Hatcher, Peyton R. II, 631 N. Main St. Churchill, John W., 112 28th St. Manning, Perkinson & Floyd, 2012 Riverside Dr. Daniels, J. A., 227 27th St. Pullen, A. M. & Company, 711 Masonic Temple Daniels, Turnbull & Freeman, 227 27th St. Bldg. (24541) Easley, H. T., 103 28th St. Hall, Thomas R. and Company, 9814 Jefferson Ave. (23601) Fairfax Leach, Calkins & Scott, P.O. Box 14 Sutton, Robert K., 300 S. Payne St. Tanner, Eggleston and Smith, 9296 J. Warwick Blvd. 116 American Institute of Certified Public Accountants

VIRGINIA (Continued)

Norfolk Elkins, Holt & Bruner, 1201 State Planters Bldg. (13) Altschul, Lemuel, 745 Wainwright Bldg. Ernst & Ernst, 530 E. Main St. (23219) Anderson, Joseph V., 550 Law Bldg. (23510) Fairbank, Knapp & Warren, 711 Mutual Bldg. Berger and Wilson, 1422 Maritime Tower Gary, Finney and Company, 2311 W. Main St. Burrus, Cootes and Burrus, 142 W. York St. (23510) (23220) Canoles, Leroy T., 200 W. 21st St. (17) Hamlin, Richard H., P.O. Box 8622 (26) Chamberlayne and Klingmeyer, 243 W. York St. Hardy & Lewis, 1109 N. Thompson St. (23230) (23510) Irvin, Julian R., 106 N. 8th St. (19) Cofer, Paul D., 526 Kresge Bldg. (23510) Lane, Murray B., Jr., 2839 Stratford Hill Shopping Cohen, Hyman, 745 Wainwright Bldg. Ctr. (23225) Cooper, C. Raymond, 206 Equitable Bldg. Leach, Calkin & Scott, 311 Mutual Bldg. (23210) Craver, Green and Company, 314 Virginia National Levin and Rochkind, Central National Bank Bldg. (19) Bank Bldg. (23510) Maddrea, Joyner & Woody, 205 Travelers Bldg. (19) Daniel, Robert D., 248 W. Bute St. (10) Main, Lafrentz & Co., 1001 E. Main St. (23219) Edmondson, LedBetter & Ballard, 703 Virginia Na­ Manning, Perkinson & Floyd, 605 W. Cary St. tional Bank Bldg. (23510) (23220) Gabel and Friedman, 332 Law Bldg. (23510) McCarthy, Lawrence L., 3206 Monument Ave. (23221) Goodman, Norman, Goldmeier & Ritter, 711 Citizens Mitchell, Wiggins & Company, 1007 E. Main St. Bank Bldg. (23510) Mohr, Norman J., 4900 Augusta Ave. (23230) Hill, Frederick B. & Co., 710 Law Bldg. (23510) Murray, Harry & Company, 18 N. Fifth St. (19) Hilton, Sheffield and Hilton, 230 W. Bute St. (23510) Peat, Marwick, Mitchell & Co., Insurance Bldg. Hockemeyer, Eugene P., 511 Wainwright Bldg. (23219) (23510) Penzer, Louis V., 4615 W. Broad St. (23230) Horwath & Horwath, 210 Kresge Bldg. (23510) Pullen, A. M. & Company, P.O. Box 1276 (23210) Howell, Luther J. 708 Professional Arts Bldg. (23519) Riegel & Wilkins, 5500-A Lakeside Ave. (28) Klavans, Daniel J., 7510-B Granby St. (23505) Rison, J. Waddell & Company, 1008 Mutual Bldg. (19) Lasky, Mortimer, 300 Bush St. (10) Rock, W. H., 715 W. Grace St. (23) Matthews and Robinson, 900 Maritime Tower (23510) Shands and Donahue, Massey Bldg. (23207) McCoy, Charles H., 426 Royster Bldg. (23510) Stith, Mary V., 120 N. 2nd St. (23219) Miller, Grayson B., 1540 Bolling Ave. (8) Talley, W. Harold, P.O. Box 8295 (23226) Moats, Donald Wayne, 300 Wainwright Bldg. (23518) Terry, Hastings & Armstrong, 405-A E. Franklin St. Old, William A., 106 W. Olney Rd. (23510) (23219) Rawlings, A. Lee & Company, 543 Wainwright Bldg. Wells, Austin & Hannah, 805 Travelers Bldg. (4) (23510) Wells, Mary Byrnes, 1425 W. Main St. (23220) Roberts, Harvey W., 1005 Hanover Ave. (23508) Wells & Scott, 1122 Mutual Bldg. (19) Robinson, Charles A., 900 Maritime Tower (23510) Wilkinson, Thomas E., 3005 Enslow Ave. (23222) Scovel, Jackson, 100 Franklin Bldg. (10) Wolfe, William H., Jr., 106 N. 8th St. (23219) Shepard, Elihu M., 217 Kresge Bldg. (10) Slepin, William R. 300 Boush St. (23510) Roanoke Swartz, Bresenoff, Yavner and Jacobs, 619 Western Anderson & Reed, 1202 3rd St., S.W. Union Bldg. (10) Andrews, Burket & Co., Box 474 Thompson, Festus W., 519 Kresge Bldg. (23510) Brown, C. A. and Company, 310-316 Boxley Bldg. Waller and Woodhouse, 627 Wainwright Bldg. (24011) Wasserman, Louis L., 543 Law Bldg. (23510) Carr, Raymond A., 4406 Rosecrest Rd., S.W. Crotty, A. Eugene, P.O. Box 504 Edwards, Fred P., Company, P.O. Box 2200 Norton Grant, Alexander & Company, 910 Colonial-Amer­ Thrower & Leonard, Hunnicutt Bldg. ican National Bank Bldg. Hamill & Hicks, 1360 Maple Ave., S.W. Kaye, Berry & Dail, Shenandoah Bldg. Petersburg Kennett & Kennett, 301 Campbell Ave., S.W. Erny and Mason, 110 W. Tabb St. Overstreet, W. Bruce, Jr., 3387 Pasley Ave. S.W. James, Harry N. & Company, 508 Union Trust Bldg. Rothgeb, Miller & Brogan, 200 IBM Bldg. Mitchell, Wiggins & Company, Union Trust Bldg. Thacker, M. J., 211 Coulter Bldg. (24009) (23804) Parker, V. Lee & Company, 408 Union Trust Bldg. Rocky Mount (23804) Kidd, Alton B., Highway 220 N.

Portsmouth Salem Hill, Frederick B. & Co., 203 Professional Bldg. Kaye, Berry & Dail, P.O. Box 843 Hoffler, N. Curtis, Jr., 407 King St. Nash, Monroe, 601 Professional Bldg. (23704) Schneider, Joel, 317-19 Colony Theatre Bldg. Smithfield Tanner, Eggleston and Smith, 302 Main St.

Pulaski South Boston Lemon, E. Ray, P.O. Box 1052 (24301) Harris, Harvey & Camp, P.O. Box 632 Miller and Miller, 36 Third St., N.W. Springfield Radford E. Paul Negrey, 7000 Keene Mill Rd. Kaye, Berry & Dail, Goldsmith Bldg. Staunton Richlands Keeler and Phibbs, 305 Industrial Bank Bldg. Cook, Vernon L., Gateway Shopping Center Yancey, Layton W., 18 S. Market St. Persinger, R. L. & Company, Box 280 Suffolk Sheffer, Frank Edward, Virginia National Bank Bldg. Richmond Simpson, Henry G., 226 Jones Bldg. (23435) Amos, Julian E., 8901 Brawner Dr. (29) Andrews, Burket & Co , 1001 E. Main St. (6) Andrews, T. Coleman, 6 Iris Lane (26) Tazewell Atkins, Pennell, Bosserman and Ould, Central Na­ Anderson, Ray, Jr., Box 386 (24651) tional Bank Bldg. (23219) Baker, Rennolds, Thompson & Whitt, 10 S. 10th St. (23219) Vienna Bennett, L. Guy, 408 Richmond Federal Bldg. (23219) Jones, George H., Jr., 228 Maple Ave. W. Brydon, McRee & Smith, 2309 Westwood Ave. (23230) Carter, Hughes & Company, 801 Life of Virginia Virginia Beach Bldg. (3) Brock and Beasley, 210 25th St. Craft, Gambill & Co., 1904 Byrd Ave. (23230) Day, Clarence & Son, 3007 Pacific Ave. Dalton & Drinkard, 4916 W. Marshall St. (23230) Godwin, Joe L., 4845 Virginia Beach Blvd. Derieux & Watson, 613 Mutual Bldg. (23219) Spero, Sidney G. & Co,. 119 N. Plaza Trail (23452) Firm List of Members 117

VIRGINIA (Continued)

Warrenton Winchester Baker, Rennolds, Thompson & Whitt, St. James' Alford, Hannan & Company, 116 W. Piccadilly St. Annex Bldg. Barbour, Parrish & Company, 25 E. Boscawen St. Murray, Jonson and White, 108 Alexandria St. Leach, Calkins & Scott, 22 Rouss Ave. Yount, Hyde & Company, 33 E. Boscawen St. Waynesboro Bosserman and Ould, P.O. Box 925 (22980) Brown, C. Conrad, Main Street Bldg. (22980) Wise Hoover, S. B. and Company, L. B. and B. Bldg. Roberts, Joe H., Roberts Bldg. (24293) Williamsburg Flanary, Fred M., 424 Duke of Gloucester St. (23185) Wytheville Granger, Gilbert L., 1006 Richmond Rd. Cole and Armbrister, 208-210 Wythe County National Hall, Thomas R. & Company, 630 Prince George St. Bank Bldg. (24382)

WASHINGTON

Aberdeen Ellensburg Aiken & Sanders, 100 W. 1st St. Boyd, Olofson & Company, 209 E. 5th (98926) Stickney, Preszler & Larner, 527 Finch Bldg. (98520) Frame & Whiting, 312 N. Pearl (98926) Anacortes Enumclaw Etter, Bill G., 913 6th St. (98221) Radliff, Sabin & Hubbard, 1614 Cole St. Williams & Nulle, Burton Bldg. Ephrata Auburn Morris, Jones & Palmer, 256 W. Division Hahn, Donald E., 201 S. Division (98002) Julson and Fahlsing, 227 Auburn Ave. (98002) Everett Hascal & Sjoholm, 2510 Colby Ave. (98201) Bainbridge Island McLeod, Stave & Gilbertson, 621 Medical Dental Bldg. Ulloa, Edward M., P.O. Box 488 (98110) Peterson, Lorenz & Cole, Realty Bldg. (98201) Bellevue Federal Way Carter & Borchers, 1714 144th Ave. S.E. (98004) Martinson, Joseph M., New Mexico Bldg. (98003) Clark, Donald E., Pacific National Bank Bldg. Droker, Wayne M., 1613 103rd S.E. (98004) Grandview Mowry, Russell T., 10845 N.E. 8th St. (98004) Simonson, Charles H., 209 Jeffrey Bldg. Frame & Whiting, 306 Division St. (98930) Bellingham Kennewick Adamson, Lee J., 9 Prospect Mall (98225) Mayhan, Wayne, 24 N. Auburn Larson and Riffe, 305 Bellingham National Bank Niemi, Holland & Scott, 17 N. Cascade (99336) Bldg. Lehn, R. A., 306 Medical Bldg. Kent Lindell, Carroll E., 226 Kulshan Bldg. (98225) Shannon & Frost, 603 W. Gowe Wimbush, Percival A., 302 Bellingham National Bank Bldg. Longview Young, Ralph W., 419 Bellingham National Bank Bldg. Knudtzon, Halvor & Associates, 1236 14th Ave. (98632) Linhoff, William H., 1801 Hudson St. Bothell Monroe, C. Harper & Co., 226 Myklebust Bldg. Norton, John R., 18221 101st Ave. N.E. (98011) Rouse, Gareth E., 1016 W. Kessler Blvd. Bremerton Lynnwood Mickels, Darrel L., 515 4th St. Larrabee & Gerber, 6205 200th S.W. Shank & Aardal, 400 Washington (98310) Montesano Cashmere Aiken & Sanders, 136 First S. (98563) Morris, Lee & Co., 207 Woodring Moses Lake Centralia Morris, Jones & Palmer, 504 Division St. Penley, Garfield William, P.O. Box 180 Quinn & Calahan, 1008 Ivy St. Chehalis Mt. Vernon Yergen and Meyer, 804 Market St. (98532) Reehoorn, J. P., 210 Ricketts Bldg. Wallace, John S„ 605 W. Division Williams & Nulle, Moldstad Bldg. Clarkston Miller, Robert Bruce, 725 6th St. Olympia Mailhot, Lloyd H., P.O. Box 741 (98501) Colfax Pearson, Vadman, Dimon & Briggs, 5-6 Professional Kirkpatrick & Utgaard, East 109 Wall (99111) Arts Bldg. (98502) LeMaster-Daniels, 105 N. Main (99111) Stickney, C. L., 521 Security Bldg. (98502) Travis, Ralph M., 3215 Lome (98502) Davenport Lyle, Roger G., 513 Sixth Othello Quinn and Calahan, 66 N. Venice (99344) Des Moines Brandt, Ellery I., Box 947 Pasco Baker and Giles, 327 W. Lewis (99301) Dishman Crain, James W., 1999 W. Lewis (99301) Nicholson & Delehanty, East 8104 Sprague Ave. Franklin, Wakeham & Co., 116 N. 5th 118 American Institute of Certified Public Accountants

WASHINGTON (Continued)

Port Angeles Larson, Don L., 11711 Greenwood Ave. N. (98133) Larkin & Baker, 107 N. Oak Lawson St Lawson, 920 Securities Bldg. (98101) Robinson, Aiken & Co., 112 S. Lincoln St. (98362) Levy, John D., 2366 Eastlake Ave. E. (98102) Liming, Jack E., Logan Bldg. (98101) Lockitch, Percy A., 1024 Joshua Green Bldg. (98101) Poulsbo Lybrand, Ross Bros. & Montgomery, 1330 Washing­ Brix, James A., Box 823 ton Bldg. (98101) Maier, Lothar, 5048 California Ave. S.W. (98116) Martin, Justin St Co., 923 White-Henry-Stuart Bldg. Pullman (98101) Smeltz & Schoeff, 214 First National Bank Bldg. Marx, William H., 1512 Norton Bldg. (4) (99163) McKnight St Schreiber, 815 Joseph Vance Bldg. (98101) McLennan, Colin St Company, 307 Seaboard Bldg. Puyallup (98101) Dodd, Harvey, Jr., 915 N. Meridian Meals and Company, 1411 Fourth Avenue Bldg. (1) Valley Accountants, 1823 Linden Dr. . Mickalsen, Singer & Co., 333 Taylor Ave. N. (98109) Miner, Ernest J., Arctic Bldg. (4) Molitor & Doremus, 911 Olympic National Life Bldg. Renton (98104) Nicholas, H. A., 327 Williams St. Moore, W. Donald, 743 Washington Bldg. (98101) Stanlick, Thomas, 127 Park St. Moss, Adams St Co., 1000 Logan Bldg. (1) Thevik, Harold K., 830 Riverside Dr. N. (98055) Nelson, George O., 1601 Smith Tower (98104) Noble, Theron A., 710 Cherry St. (98104) Richland O’Brien, John L. & Company, Joseph Vance Bldg. (98101) Franklin, Wakeham & Co., P.O. Box 786 Peat, Marwick, Mitchell St Co., 957 Stuart Bldg. Niemi, Holland & Scott, 1357 George Washington (98101) Way Petch, Frank W., 2536 N.E. 203rd (98155) Peterson, Lorenz & Cole, 120 6th N. (98109) Seattle Peterson & Sullivan, 722 Securities Bldg. (98119) Porter, Barton F., 1808 Northern Life Tower (98101) Alexander, Charles E., 3105 Eastlake Ave. E. (98102) Price Waterhouse & Co., 1200 5th Ave. (98101) Allen & Horowitz, 133 Queen Anne Ave. N. (98109) Pritchard & Lofquist, 606 Norton Bldg. (98104) Allman, Neil V., 16738 5th Ave. N.E. (55) Ptacek, Roy H., 9632 16th S.W. Andersen, Arthur & Co., 501 Norton Bldg. (98104) Ramsey, Robert L., 422 Smith Tower (98104) Anderson, Robert L., 701 Northern Life Tower Reimers, Marguerite, 418 E. Loretta Pl. (98102) (98101) Ross, George M. & Co., 211 Orpheum Bldg. (1) Andrews, C. A., Logan Bldg. Schlimgen, W. J., 4212 S.W. Genesee St. (98116) Argo, William A., 11037 Roosevelt Way, N.E. (55) Scott, James D., 6323 21st Ave. N.E. Barkey, Victor, 623 Colman Bldg. (98104) Shannon & Frost, 2737 4th Ave. S. Baroh, Louis, 120 Belmont Ave. E. (98102) Sheehan, Leo, 5532 White Henry Stuart Bldg. (98101) Baumgartner and Hull, 133 Queen Anne Ave. N. Simpson, Walter G., 5717 20th Ave. N.W. (98107) (98109) Snekvik, Marie, 925 Logan Bldg. (98101) Benson & McLaughlin, 725 Minor Ave. (98104) Stockton St Williams, 710 Cherry St. (98104) Birney & Skipton, 1819 8th Ave. (98101) Stokes & Company, 120 Belmont Ave. E. (98102) Bowen, Stanley G., 2112 Thorndyke Ave. W. (98199) Talbott, A. F., 412 Smith Tower (98104) Boyd, Thomas R., 606 Norton Bldg. (98104) Thomaier, Boyd S., P.O. Box 4036 (98199) Bullis, G. L., 1411 4th Avenue Bldg. (98101) Touche, Ross, Bailey St Smart, 610 Washington Bldg. Carl & Hawthorne, 806 Skinner Bldg. (98101) (98101) Carter and Mezistrano, 324 15th Ave. E. (98102) Von Harten, Trenholme & Co., 1411 Fourth Ave. Carter, Theodore M., 713 Arctic Bldg. (98104) Bldg. (1) Cass, S. Bruce, 1529 Rainier Ave. S. (44) Wall, Kenneth L. St Co., 1134 Washington Bldg. Christensen & Middleton, 131 S.W. 153rd (98166) (98101) Churchill, Norman E., 8308 Greenwood Ave. N. Webb St Webb, 743 Washington Bldg. (98101) (98103) Weber, George, 1117 Second Ave. Bldg. (98101) Clements & Rice, 220 W. Harrison (98119) Whiting, David R., 4110 Stone Way N. (98103) Costello & Marshbank, 317 Lloyd Bldg. (98101) Wickman & Ronning, 4110 Stoneway N. (98103) Crowley & Erickson, 921 United Pacific Bldg. (98104) Wolf, Henry E., 716 Joseph Vance Bldg. (98101) Darst, Delbert J., 355 White Henry Stuart Bldg. Young, Arthur & Company, 1515 Washington Bldg. (98101) (98101) De Felice, Edward, 1818 Westlake Ave. N. (98109) Young, Arthur L., P.O. Box 221 (11) Derrig, J. F., 710 Cherry St. (98104) Zener, Carlos R. & Co., 1819 8th Ave. (1) Eiseman, Carl W., 520 Colman Bldg. (98104) Enger & Eide, 2314 4th Ave. (98121) Ernst St Ernst, 918 Northern Life Tower (98101) Shelton Fisher & Wagner, 2030 9th Ave. (98121) Forbes, John F. & Company, 1460 Dexter Horton McGuire, Melvin O., 125 S. 4th (98584) Bldg. (98104) Ford, Wade & Co., White-Henry-Stuart Bldg. (98101) Friedman, Lobe St Block, 3000 1st Ave. (98121) Spokane Frol St Peasley, 1315 Dexter Ave. N. (98109) Arick and Peuck, 726 Paulsen Bldg. (99201) Gess, J. P., 7923 Rainier Ave. S. (98118) Batty & Forsgren, 106 W. Mission (99201) Golden, Martin J., 1520 Eastlake E. (98102) Bell, Avery & Olson, West 1005 9th Ave. (99210) Grant, Alexander & Company, 908 Tower Bldg. Cole, Bowen & Co., 1613 N. Division (99205) (98101) Cooper, R. Maurice, W. 704 First Ave. (99204) Halsey, John S., 804 Central Bldg. (98104) Ernst & Ernst, 713 Spokane and Eastern Bldg. (99201) Hansen, Arne S. St Company, 1321 Northern Life Fruci, Roger & Associates, N. 218 Bernard (99205) Tower (98101) Hammersley, D. W., 212 Symons Bldg. (99204) Harding, T. H. Cliff, 509 Ranke Bldg. (98101) Harney and Rose, 307 Sherwood Bldg. (99201) Haskins St Sells, 1411 Fourth Ave. (1) Hayden, L. C., 11305 E. Sprague Ave. (99206) Hays, James P., 2331 Eastlake Ave. E. (98102) Hintz, Philip K., 307 Sherwood Bldg. (99201) Heino, O. Elmer, 4120 12th Ave. S. (8) Ireland, Richard M., Peyton Bldg. (1) Hill, David, 337 White Henry Stuart Bldg. (98101) Leithe, Carl C., Jr., 642 Peyton Bldg. (99201) Holsinger, Glenn H. and Company, 617 Lloyd Bldg. LeMaster & Daniels, 212 Symons Bldg. (99204) (98101) McFarland St Alton, 305 Spokane St Eastern Bldg. Horwath & Horwath, 203 Norton Bldg. (98104) (99201) Ishii, William J., 318 6th Ave. S. (98104) McIntosh, George P„ 506 Great Western Bldg. Jacobson, Fisher & Diers, 2400 Dexter Ave. N. (99201) (98109) McKenna, Thomas F., 421 Symons Bldg. (99204) Jacobson, Jentzsch, Severson St Jones, 620 Lloyd Morris, Lee & Co., 1429 Old National Bank Bldg. Bldg. (98101) (99201) Jensen & Morrow, 902 Lloyd Bldg. (98101) Morse, Laurence D., 1001 Old National Bank Bldg. Johnson, Ansell & Co., 925 Washington Bldg. (98101) Neel & Kantjas, 220 E. Wellesley (99207) Johnson & Gillespie, 1327 Washington Bldg. (98101) Onstine, M. Warner, 1126 S. Ash St. (99204) Jonson, Ernest A., 216 Queen Anne Ave. N. (98109) Peterson, Lorenz & Cole, Fidelity Bldg. Kelly St Payne, 601 United Pacific Bldg. (98104) Phelps, Frederick M., 406 Hyde Bldg. (99201) Kobayashi, Mathisen & Co., 2707 N.E. 125th St. Randall, Emery, Campbell & Parker, 411 Peyton (98125) Bldg. (99201) Lala, Stanley W., 120 6th Ave. N. (98109) Rielly, William John, 402 Paulsen Bldg. (99201) Firm List of Members 119

WASHINGTON (Continued)

Spokane (Continued) Vancouver Schoedel & Schoedel, 501 Washington Trust Bldg. Hall, Larry, 303 E. 16th St. (99204) Kadow, Kenneth B., 2004 Main St. Skog, Hazel J., 3118 E. 15th Ave. (99203) Mickelwait and Brown, 1105 Broadway Warner and Peretti, East 10808 Sprague (99214) Peterson, Vernon, 7702 N.E. 5th Ave. (98665) Watters & Simpson, 712 Hutton Bldg. Smith, Gerstein and Smith, 1417 "C” St. Weyen, Ernest F., 413 W. 4th (99204) White, Lloyd A., East 27 Augusta Ave. (99207) Walla Walla Sunnyside Hereford & Hansen, 206 Jones Bldg. Jacobson, Jentzsch, Severson & Jones, 502-10 Baker Boyd, Olofson & Co., 536 E. Edison (98944) Bldg. (99362) Frame & Whiting, 518 S. 7th St. (98944) Niemi, Holland & Scott, P.O. Box 616 (99362) Tacoma Benton, Lee A., 1522 Puget Sound Bank Bldg. (98402) Wenatchee Busch & Webb, 1010 Puget Sound Bank Bldg. Cornell, Charles A., 321 Savings & Loan Bldg. (98801) (98402) Franklin-Homchick & Koch, Box 1480 (98801) Clearman, Fred L., 105 N. Tacoma Ave. (98403) Marler, Chester L., 321 Savings & Loan Bldg. Conger, Tex, 3009 6th Ave. (98406) (98801) Dwyer & Meredith, 1508 Puget Sound Bank Bldg. Morris, Lee & Co., 102 Exchange Bldg. (98801) (98402) Niemela, L. W., 321 Savings & Loan Bldg. (98801) Huntsman, William F., 501 Washington Bldg. (98402) Johnson, Paulson & Stolz, 1112 S. Cushman (98405); 6304 Mt. Tacoma Dr. S.W. (98466) Knight, Vale & Gregory, 320 Washington Bldg. Yakima (98402) Boyd, Olofson & Company, 102 S. Naches Ave. Pederson and Galagan, 1502 Puget Sound Bank Bldg. Cadigan, John F., 207 Larson Andrews Bldg. (98901) (98402) Criddle, Charles A., 502 Miller Bldg. Sharp, Robert E., 4802 S. Tacoma Way (98409) Day & Ludwig, 303 W. Chestnut Smith, Margaret F., 5920 100th St. S.W. (98499) Dolsen, Robert R., Century Plaza, 201 E. "C” St. Taylor, William W., 713 Commerce St. (98402) Frame & Whiting, 118 E. Yakima Ave. (98901) Thorstenson, John G., 812 W. R. Rust Bldg. (98401) Shrader, James B., 1104 W. Yakima Ave.

WEST VIRGINIA

Beckley Gassaway Mason, H. Wayne & Company, Raleigh County Bank Fitzhugh, Erwin, McKee & Hickman, Baker Bldg. Bldg. (25801) (26624) Simpkins & Smith, P.O. Box 1028 (25801) Vaughan, James F., Jr., 516 Raleigh County Bank Huntington Bldg. Bagby, Diamond & Tracy, 500 First Huntington Na­ tional Bank Bldg. Bluefield Baughan & Sutherland, 1122 First Huntington National Edwards, Fred P. Co., 204 Commercial Bank Bldg. Bank Bldg. (24702; Brown, Frederick E., 2218 Adams Aye. Young, Arthur & Company, 1805 Jefferson St. (24701) Fuller, Douglas T., 1023 First Huntington National Bank Bldg. (25722) Buckhannon Hayflich & Steinberg, Penthouse Suites—Hotel Prichard Hopkins, Richard C., 105-106 Upshur Bldg. (25722) Lewis, James E., 201 19th St. Lockwood, M. W., 5936 Wilson Dr. Charleston McMullen, Kyle G., 536 18th St. (25703) Arnett and Goldberg, 1206 Quartier St. (25304) Somerville & Company, 215 9th St. (25714) Beatty, J. Earl, 408 Union Bldg. (25301) Taylor, W. Howard, First Huntington National Bank Ellis & Ellis, 901 Nelson Bldg. Bldg. (25724) Ernst & Ernst, 408 Embleton Bldg. Thornburg and Hill, 824 5th Ave. (25712) Fitzhugh, Erwin, McKee & Hickman, 500 Kanawha Banking & Trust Bldg. (25301) Herman, Richard E., 1033 Quartier Bldg. (25304) Keyser Howell arid Paterno, 401 Kanawha Valley Bldg. Fitzhugh, Erwin, McKee & Hickman, 126 East St. (25301) (26726) Jayne, David A. & Co., 408 Knight Bldg. Hart, H. C., Jr., 126 East St. Krisher, Donald P., Peoples Bldg. (25301) Rollins, Cleavenger and Rollins, 1206 Kanawha Blvd. E. (25321) Logan Rosenthal, Joseph C., 912 Security Bldg. (25301) Wright, Robert L., 211 Main (25601) Schwartz, Mendel, 207 Union Bldg. (25301) Tuckwiller, J. R., Jr. 608 Atlas Bldg. (25301) Williams, Chester O., 1033 Quartier Bldg. (25304) Man Williams, M. J., 1033 Quartier Bldg. (25301) Beverage & Osenton, 108½ Main St. (25635) Witschey, Harman & White, 1009 Kanawha Valley Bldg. (25321) Young, Delores Selden, P.O. Box 6385, Stonewall Martinsburg Sta. (25302) Yount, Hyde & Company, 115 W. King St. (25401)

Clarksburg Morgantown Cottrill, James C„ Ritz Theatre Bldg. (26302) Julian, John D., P.O. Box 2063, 520 W. Main St. Kirsch, M. F., 176 Fayette St. (26302) Pappas, Jordan C., Titus Bldg. Meredith, William R., 912-A Goff Bldg. Tanner and Tanner, 514 Monongahela Bldg. (26504) Toothman, C. Eugene, 1201 E. Pike St. Nitro Elkins Trainer, Gordon R., Box 85 McLaughlin, George, 102 Second St. Fairmont Oak Hill Ware & Hough, First National Bank Bldg. Wood, E. B., Jr., 108 Main St. 120 American Institute of Certified Public Accountants

WEST VIRGINIA (Continued)

Parkersburg Welch Johnston, Ben C., Jr., 20946 4th St. Jennings, Ivan F., 203 First National Bank Bldg. Powell, Geo. R., 504 Union Trust Bldg. Starling, Gramlich and Hackett, 1133½ Market St. Tavenner, George W., 404 Juliana St. Witschey, Harman & White, P.O. Box 1603 Wheeling Romney Chamberlin and Company, Hawley Bldg. Franklin, Marvin, Ogden Bldg. Shanholtzer, Lorain W., 484 N. High St. Gessner & Anthony, 509 Laconia Bldg. Goldberg, David S., 312 Laconia Bldg. St. Albans Hutzell, H. S., 512 Laconia Bldg. Cross, Ben, 954 Zerkle St. Price Waterhouse & Co., 713 Riley Law Bldg. (26003) Hall, Calvin N., Jr., P.O. Box 169 (25177) Snodgrass, S. R. & Company, 1300 Market St. Thieroff, Foose & Griffin, 500 Board of Trade Bldg. South Charleston Wiseman, John & Co., 1219 Chapline St. Martin, Elvin F., 411 D St. (3) Weirton Williamson Dumbaugh, William C., 3302 Main St. Blackbum, William F., Jr., Mountaineer Hotel Bldg. Stanley, Robert P., 3835 Marlamont Way Lockwood, M. W., P.O. Box 2076 (25661)

WISCONSIN

Antigo Fort Atkinson Braun, Frederic W., Vassau Bldg. (54409) Virchow, Krause & Company, 43 Milwaukee Ave. E. Appleton Green Bay Baillies, Newman & Co., 303 W. College Ave. Bruechert, Leroy J., 225 Stuart St. (54301) Dettman, E. A. & Company, Zuelke Bldg. (54912) Burns, John A., 616 S. Broadway Hensel, Max G., Conway Hotel Bldg. Campbell, William E., 119 Columbus Bldg. (54301) Landreman, Richard U. & Co., 1213 N. Superior St. Canning, Baptie & Keenan, 414 S. Jefferson St. Lockwood, C. L., 1724 S. Connell St. Evans and Race, 225 Stuart St. Schenck, Derscheid, Kuenzli, Sturtevant & Co., 1120 Jonet & Fountain, 312 Minahan-McCormick Bldg. Irving Zuelke Bldg. (54912) (54301) Schumaker, Haass, Baier and Riedl, 309 E. Wash­ Kalcik, George J. & Co., 220 N. Madison St. (54305) ington St. (54912) Knox, Eugene J., Box 2281 Ziven, Bernard P., 1607 Carver Lane Robishaw, John I., Bellin Bldg. Schuldes, Burns, Alk and Denis, 414 S. Jefferson St. (54395) Baraboo Vandermuss, Sheldon B., 518 Doty St. (54301) Hoppe, John A., Baraboo National Bank Bldg. Hales Corners Beaver Dam Antholine, R. E., 10120 W. Forest Home Ave. (53130) Parent, Gaile M. & Associates, 219 W. 3rd St. (53916) Hayward Beloit Hanson & Hanson, Box 248 (54843) Siepert, H. G. & Company, 401 Park Ave. Janesville Butler McGladrey, Hansen, Dunn & Company, 1 S. Main St. Wernecke, Harold W., 12714 W. Hampton Ave. (53545) (53007) McNally. James E. & Co., 2400 Woodruff Blvd. (53545) Virchow, Krause & Company, 1 E. Milwaukee St. Cedarburg Eberhardt, Henry M., 311 S. Hilbert St. Kenosha Drew & Houston, 625 57th St. Chippewa Falls Gordon Seymour and James Seymour, 5820 3rd Ave. Anderson, Malcolm E., 129 W. Central St. (54729) Gundlach, Herman C., 815 57th St. La Crosse Cudahy Buchanan, Rollin E. & Company, 324 Exchange Bldg. Schumacher and Gerlach, 4706 S. Packard Ave. (54601) (53110) Gibson, Wilson A., 209 First Federal Bldg. (54601) Grant, Alexander & Company, 509 Batavian Bank Dodgeville Bldg. Hawkins, Ash, Baptie & Company, 206 First Na­ Virchow, Krause & Company, 109 N. Iowa St. tional Bank Bldg. Eau Claire Ladysmith Bertelson, C. A. & Company, 110½ E. Grand Ave. Otto, Albert L., West Lake Ave. (54702) Carleson, Brule G., 616 Chauncey St. Lake Geneva Irwin, The Company, 1207 S. Hastings Way Counihan, Robert E., 401 Broad St. Mabie, Rollin and Company, 136 Graham Ave. (54702) Pitterle, Alphons, 1830 Brackett Ave. Madison Adamson, Verlyn G., 114 N. Carroll St. (53703) Baillies & Newman, 1 S. Pinckney (53703) Elkhorn Camcross, Gordon & Associates, Hilldale State Bank Virchow, Krause & Company, 1146 W. Walworth Bldg. Gill, Donald E. & Company, 1210 Ann St. (53701) Gunkel, T. F. and Associates, 110 E. Main St. Fond du Lac (53703) Bostwick and Klinzing, 20 Forest Ave. Houghton, Taplick & Co., 707 Insurance Bldg. (53703) Hagedorn, Clarence R., 20 Forest Ave. Kiesling & Gilbertson, 25 W. Main Michler, Arthur W., 104 S. Main St. Mattox, Ronald and Associates, 800 Gay Bldg. (53703) Pitzner, Robert J., 295 N. Main St. Morton, Raymond J., 102 King St. Timler, Lawrence Pete, 20 Forest Ave. (54935) Okey, Sweitzer & Associates, 905 Tenney Bldg. (53703) Firm List of Members 121

WISCONSIN (Continued) Madison (Continued) Meier, Clancy, George & Co., 3245 N. 124th St (53222) Reuschlein & Stortroen, 222 S. Hamilton St. (53703) Moeckler, Howard L., 4353 W. Fond du Lac Ave. Smith & Gesteland, 1 S. Pinckney St. (53703) (53216) Stavrum, Thomas J., 311 Eugenia Ave. (53705) Newald, Morton D., 135 W. Wells St. (53203) Strickland, John M., 222 S. Hamilton St. Nichol, Deane M., 7332 W. State St. (13) Swanson & Schoeneberg, 109 E. Johnson St. Ostach, William, 135 W. Wells St. (53203) Sweet, Henry C., 110 E. Main St. (53703) Peat, Marwick, Mitchell & Co., 735 N. Water St. Virchow, Krause & Company, 3517 E. Washington (53202) Ave. Price Waterhouse & Co., 2050 Marine Plaza (53202) Wegner, Robert E. & Associates, 111 S. Fairchild St. Reilly, Penner & Benton, 110 E. Wisconsin Ave. (53703) (53202) Wenzlaff, Russell S., 5718 Elder Pl. (53705) Ritz, Holman & Co., 710 N. Plankinton (53203) Roblee, Johnson & Company, 710 N. Plankinton St. Manitowoc Ruppert, Frank P., 3112 N. 80th St. (53222) Kollath, Charles E., 815-A S. 8th St. (54221) Sapiro, Howard B. and Co., 1212 W. Wisconsin Kugler, Harold A., 817 Chicago St. Ave. (3) Schmalz & Stephani, 926 S. 8th (54220) Sattell, Milton & Co., 111 E. Wisconsin Ave. (53202) Worthington, T. C. Co., 1036 S. 8th (54220) Scribner, Cohen, Siegel & Co., 1840 N. Farwell Ave. (53202) Sievers & Sievers, 836 N. 12th St. (53233) Marinette Smaltz, Edward E., 607 Mayfair—Hy. 100 at North Rettke, Arthur R., 1916 Hall Ave. (54143) (13) Schrank, Robert G., 1818½ Hall Ave. (54143) Sommerfield, Eugene D., 5058 N. 67th St. (53218) Stangle and Lauber, 111 W. Wisconsin Ave. (53202) Marshfield Stark, Henry, 5200 W. Bluemound Rd. Hill, Alfred V. & Company, 349 S. Central Ave. Stein and Schnoll, 4900 W. Fond du Lac Ave. (53216) Klinner, Robert W. & Associates, 114 W. 2nd St. Taves, Wesley F., 1915 W. Vliet St. (5) Moen, Donald P., 900 Drake Ave. Taylor, Elvera W., 2218 N. 3rd St. (53212) Theuerkauf, Roy W., 3525 W. Silver Springs Dr. Menomonee Falls (53209) Ruby, Garwin A., N88-W16551 Main St. (53051) Tillman & Kennedy, 125 E. Wells St. (53202) Topper, Marvin, 230 W. Capitol Dr. (53212) Touche, Ross, Bailey & Smart, 111 E. Wisconsin Mequon Ave. (53202) Mulligan, George E., 11560 N. Riverland Rd. 35W Trytten, Gilbert N., 711 N. 16th St. (3) (53092) Vandenberg, H. L., 6330 W. North Ave. (53213) Vanderjagt, Gibson & Company, 836 N. 12th St. Merrill (53233) Weiner, Lewis, Fell & Co., 4353 W. Fond du Lac Koenig, Mark & Co., 120 S. Mill St. Ave. (53216) Wettstein, Richard M., 3319 W. Villard Ave. (53209) Milwaukee Young, Arthur & Company, Marine Plaza Bldg. Andersen, Arthur & Co., 795 N. Van Buren St. (53202) (53202) Zellmer, Donald A., 111 E. Wisconsin Ave. (53202) Aronson, Jerome W. & Co., 4893 N. Green Bay Ave. Zerbel & Becvar, 6001 W. Capitol Dr. (53216) (53209) Ziegert, Smaler & Modrow, 2626 W. Custer Ave. Bartz, Daniel J., 324 E. Wisconsin Ave. (53202) (53209) Berzowski, Mitchell M., 5233 N. Milwaukee River Monroe Pkwy. (53209) Bookstaff, Edward B., 161 W. Wisconsin Ave. Meythaler & Caton, 1005 16th Ave. (53203) Brown, Stewart C., 607 N. Milwaukee St. (53202) Neenah Carroll, Lerand & Company, 735 N. Water St. Haven, Garlock, Schatz & Otto, 219 W. Cecil St. (53202) Losli, Anita, 638 Main St. (54956) Chortek, S. K. & Co., 152 W. Wisconsin Ave. (53203) Oshkosh Cohen, Robert D., 4900 W. Fond du Lac Ave. (53216) Haven, Garlock, Schatz & Otto, 404 N. Main St. Cohn, David, 2040 W. Wisconsin Ave. (53233) Kimball, Lamb, Rieckman & Company, 612 First Conley, John G. & Company, 735 N. Water St. National Bank Bldg. (54901) (53226) Stauffer, Robert E. & Co., 821 Witzel Ave. (54901) Connolly, Bernard I., 740 N. Plankinton Ave. (53203) Coppersmith and Tobin, 3508 W. Fond du Lac Ave. Platteville (53216) Meythaler and Caton, 44 E. Main St. Dietze, Carl E., 2560 N. 32nd St. (53210) Ernst & Ernst, 1211 First Wisconsin National Bank Bldg. (53202) Racine Fonteine, McCurdy & Company, 225 E. Michigan St. Birkholz, Arthur L. & Company, 212 5th St. (53202) Botsford, Witt & Co., 201 6th St. (53403) Forman, A. W., 720 N. Jefferson St. (53202) Burow, W. E., 1418 Carlisle Ave. Forrest, Eugene R., 229 E. Wisconsin Ave. (53202) Csepella, John P., 1630 Douglas Ave. Frank, Eugene B., 135 W. Wells St. (53203) Gottschalk, William, 316 5th St. (53402) Frazer and Torbet, 324 E. Wisconsin Ave. (53202) Hulbert, David, 829 Wisconsin Ave. (53403) Gengler, EUlmer J., 710 N. Plankinton Ave. (53203) Johnston, Robert E., 1115 N. Main St. Georges, Alexander, 531 W. Wisconsin Ave. (53203) Maier, Gordon J. & Co., 610 Main St. (53403) Goodman, David, 8220 W. Lisbon Ave. (53222) Mastous, Gust S., 2904 N. Main St. Grant, Alexander & Company, Juneau Sq., 1 (53202) Meier, Clancy, George & Co., 610 Wisconsin Ave. Guentner. Harry F., 411 E. Mason St. (53202) (53403) Hafner, Adolf & Company, 1012 N. 3rd St. (53203) Smith, Frank J., 212 Fifth St. Haskins & Sells, 740 N. Plankinton Ave. (53203) Van Natta, L. W. & Company, 201 6th St. (53403) Henkel, Pattison and Company, 759 N. Milwaukee St. (53202) Ripon Hielscher, Harvey W., 736 E. Briarwood Pl. (53217) Hoffman, Arthur C., 2222 N. 108th St. (53226) Root, Ralph R., Ripon State Bank Bldg. (54971) Hoye, Lawrence G., 740 N. Plankinton Ave. (53203) Huber, Edward J., 9205 W. Center St. (53222) Shawano Jennik, Edward F. & Co., 2266 N. Prospect Ave. (2) Kalcik, George J. & Co. Kanouse, J. W., 759 N. Milwaukee St. (2) Karan, Roth & Co., 713 N. Plankinton Ave. (53203) Sheboygan Koch, Richard A. & Co., 4455 W. Bradley Rd. (23) Kolb and Lauwasser, 152 W. Wisconsin Ave. (53203) Graef, Lester J. and Company, 607 N. 8th St. Komisar, Komisar & Co., 135 W. Wells St. (53203) (53081) Koshakow, Norman A., 4277 N. Teutonia Ave. (9) Hensel, Wm. F., 1426 School Ave. Levine, Burton H., 536 W. Wisconsin Ave. (53203) Jung, Wesley W. & Co., 701 N. 8th St. Madnek, Hyman W., 229 E. Wisconsin Ave. (53202) McDonald, Sprague and Company, 740 N. Plankin­ Stevens Point ton Ave. (53203) Timm, Elmer F., 405½ Main 122 American Institute of Certified Public Accountants

WISCONSIN (Continued)

Sturgeon Bay Wausau Parsons, Wesley B., 211 N. 3rd Ave. Kalcik, George J. & Co. Koenig, Mark & Co., 318½ Scott St. Sun Prairie Krause, William F., 502 Third St. (54401) Wipfli, Ullrich & Company, 808 First American Virchow, Krause & Company, 109 N. Bristol St. State Bank Bldg. (54402) Superior Wauwatosa Johnson, Earl & Company, 1104 Tower Ave. Harris, Robert A., 2500 N. 108th St. (53226) Olsen, Leslie, 1225 Tower Ave. Murphy, Virgil C., 8229 Richmond Court Volz, Howard C., 7515 Harwood Ave. (53213) Tomah Christensen, W. R. & Company, 902 Superior Ave. West Allis Finn, Howard J., 7113 W. Greenfield Ave. (53214) Verona Kressin, Robert E., 6106 W. National Ave. (53214) Blumenfeld, Franklin D., M-V Town Line Rd., Rt. 1 Puetzer, Herbert C., 8626 W. Greenfield Ave. (53214) (53593) Seibert & Krueger, 7231 W. Greenfield Ave. (53214)

Waterloo Weyauwega Virchow, Krause & Company, 144 W. Madison St. Stroschein, A. A., 118 E. Main St. (54983) (53594) Whitewater Watertown Virchow, Krause & Company, 144 W. Main St. Virchow, Krause & Company, 300½ Main St. Wisconsin Rapids Waukesha Bartlett, Clayton O., 343 W. Grand Ave. (54494) Lubnow, Arthur H., 722 Clinton St. Becker, Harold A., 18-19 Mead Witter Bldg. (54494) Schley, Norman E., 204 Wisconsin Ave. Wolosek, Eugene F., 111½ 3rd St. N.

WYOMING

Casper Lovell Chapin, McNamara and Macy, 570 First National Jolley, Hack, 149 Main St. Bank Bldg. (82601) Johnson, Earl R., Wyoming National Bank Bldg. Newcastle Kamboris, Gus, 118 N. Center Raab, Roush & Gaymon, 505 Consolidated Royalty Meyer & Sylte, 122 W. Wentworth (82701) Bldg. (82601) Sanchez, Martin L., P.O. Box 1161 Powell Sims, Sanchez & Cotter, Box 1161 Lewis, Glenn R., Box 871 Tangney, C. L., 504 Petroleum Bldg. Robirds, Harold, 207 E. First (82435) Vering, Edward H., P.O. Box 1107 Cheyenne Rawlins Coolidge, C. B., 202-206 Hynds Bldg. Page, Leonard A., Osborne Bldg. (82301) Freeman & Sherman, 1603 Central Ave. Rand, Harold L., First National Bank Bldg. Raab, Roush & Gaymon, American National Bank Reynders, Eugene R., Osborne Bldg. Bldg. (82001) Rock Springs Cody Likes, Stevens, Young & Henderson, 220 “B” St. Bailey, Kenneth S., Shoshone First National Bank (82901) Bldg. (82414) Sheridan Greybull Byrtus, John L., Columbus Bldg., Scott St., at E. Shelledy, William R., 428 Greybull Ave. Loucks (82801) Cox, Kenneth, 40 N. Gould St. Jackson Croff, John P., 140 E. Loucks St. Ebzery, K. E., Box 382 (82801) Hawkins, Michael G., 60 E. Broadway (83001) Macalister, J. Gordon, 206 Lowe Bldg. (82801)

Laramie Worland Jeffryes, E. R. and Jeffryes, W. R., 212 Garfield Chapman, Raymond C., 104 S. 7th (82401) Kinnison, Robert W., 356 N. 3rd Cooper, Alford W., P.O. Box 579 (82401)

UNITED STATES TERRITORIES COMMONWEALTH OF PUERTO RICO

Caguas Paraliticci, Carlos M., P.O. Box 490 (00919) Alvarado, Martin & Co., Baldorioty Esquina Jimenez Sicardo (00626) Ponce Canetti, Carlos A., P.O. Box 941 Haskins & Sells, 422 Edificio Gonzalez Morales, Crispulo F., Padilla Caribe and Jimenez Rodriguez, Domingo J., 412 González Bldg. Sicardo Sts. Pacheco, Rafael, 55 Jimenez Sicardo St. Rio Piedras Albin and Albin, 996 Munoz Rivera Ave. (00927) Hato Rey Garcia-Moreno, Rafael, 820 Vesta St., Des Pines Alvarado, Martin & Co., 103 Ponce de Leon Ave. Quinones-Boneta, Orlando, Ave. D Diego A-3, Urb. Ortiz, Fernando Arzeno, 625 Ponce de Leon Ave. San Francisco (00929) Rosa-Rodriguez, Ernesto, Box 472 Firm List of Members 123

UNITED STATES TERRITORIES (Continued)

San Juan Peat, Marwick, Mitchcell & Co., P.O. Box 5632 Adames, A. Valentin, 1519 Ponce de Leon Ave., San­ (00905) turce (00909) Pol, Toro & Co., P.O. Box 4105 (00903) Andersen, Arthur & Co., 1600 Ponce de Leon Ave., Price Waterhouse & Co., 818 Ponce de Leon Ave., Santurce (00908) Santurce (0Q904) Cintron & Almodovar, 1510 Ponce de Leon Ave. Purcell, Belaval, Lomba & Co., 1600 Ponce de Santurce Leon Ave., Santurce (00910) Ernst & Ernst, P.O. Box 4614 Rosas-Hernandez, B., 156 Fortaleza St. Gil, Juan A., New York Department Stores Bldg., Soler-Roure, Bernardo, P.O. Box 4912 (00905) Santurce (00907) .Turner, A. O. Bryan, P.O. Box 2213 (00903) González, William N., Loiza 2428, Punta Las Marias, Villariny, Juan C., 511 San Martin Bldg. Santurce (00913) Harris, Kerr, Forster & Company, 1205 Ponce de- Leon Ave., Santurce (00917) Haskins & Sells, First National City Bank Bldg. Santurce Horwath & Horwath, San Martin Bldg. (00909) Arabia, Francisco A., 500 Todd Ave. (00907) Marchany, Pablo S., Hwy. No. 2, Km 7.3 (00903) Correa, David, Condominio San Martin (00909) Montoya & Munoz Veloso, 1519 Ponce de Leon Ave., Fuentes-Adorno, Manuel, 1259 Ponce de Leon Ave. Santurce (00909) Otero, Diaz Cruz & Co., Box 9961 ((00908) Munoz & Garcia Moreno, 527 Munoz Rivera Ave. Pardo, Norman A., 2262 Borinquen Ave. (00902) Rodriguez, Cesar E., 302 New York Department Pagán del Toro, Rafael, 374 Ponce de Leon Ave. Stores Bldg. (00919) Tejedor-Muñoz, Humberto, Calle Aboy 606

VIRGIN ISLANDS

Christiansted - St. Croix St. Thomas Cissel, Norman R., 53 King St. (00821) Christensen, Hein, P.O. Box 780, Charlotte Amalie