Fumi wrote everything with ">" in front. Thanks for your second

message, Fumi.

> Subject: The second message

> Date: 22 May 98 15:28:31

>

> Dear Dr. M. Susan Stiner,

>

> Thank you for your last message and corrections. I really appreciated it.

Your messages are easy to correct, Fumi. There are very few mistakes.

> I started to study English when I was 13 at junior

> high school in Japan. In fact, I began to study English hard after entering

> the University. I plan to use English in my job when I graduate from University.

> I also started to study French last year in the class. I will try to get my US CPA

> and I hope to work in the USA sometime.

Wow! You certainly are ambitious! In what state do you plan to get your

US CPA?

Fumi, are you aware of this site?

It is the home of the NASBA, the National Association of the State

Boards of Accountancy. Each state has the authority to issue CPA

certificates, so each state's requirement is different. You need to

pick a state and conform to that state's requirements for the exam.

I found the site did not show all the graphics in the left side (menu

side). Most of the links are active, so be patient and work your way

through the site. I am using Netscape ver. 3.0 and my video driver is

set for 256 colors. That may make a difference.

> Let me answer the last message questions. I use

> Netscape Navigator as my Internet Browser. I use Word97

> to type Japanese and English documents.

>

>

> Yours sincerely,

> Fumi

Fumi, I will not try to keep my messages to you short, since you have an

excellent command of English. Of course, if I say something you do not

understand, then please ask me to explain.

How are the French classes coming? I think French is easier than

English. What do you think? Have you been to France? Do you plan to

work there someday, also?

This is Memorial Day weekend. Memorial Day is a national holiday during

which we remember friends and family who have died. We especially

remember those who died in a war or were members of the armed forces.

Memorial Day is celebrated on the last Monday of May. That's tomorrow.

Most every company closes for Memorial Day.

Many towns have parades. Many families have picnics and family

gatherings. Our town has a parade, but we don't go, since the streets

are too crowded and it is too hard to see the units on parade. Instead

we stay home, and grill hot dogs and hamburgers in the backyard. Our

married son brings his three small daughters to our house. Our three

other children come in and out with their friends. We all have a good

time.

This site

tells something about Memorial Day. I like this site because the music

playing in the background is a nice medley of patriotic music. I expect

that you can understand everything on the pages, Fumi. Read as much as

you find interesting.

Here is another site about Memorial Day.

It has some excellent pictures. It also has information about barbeque

(BBQ).

Memorial Day began at the end of the last century as a way of honoring

those who died in the U.S. Civil War. The cemeteries were cleaned and

flowers and flags were put at the gravesites. Gradually, the practice

expanded to include dead soldiers from all wars. By the middle part of

this century, Memorial Day meant honoring all the dead, whether they

were soldiers or not.

In a separate message to be sent later today, I will give you the next

lesson on accounting. This message will have "Part 2" in the subject

line.

--

Sincerely,

Prof. M. Susan Stiner