Dear Dr. M. Susan Stiner,

Thank you very much for your last message and giving me

a lot of information. Actually, I feel a little overwhelmed at

them, but I've seen the sites and printed them as many as possible.

I noticed that all the companies you mentioned on the "Balance Sheet"

increased Retained Earnings in 1997, as compared to 1996.

"The Edge online" is very interesting. In fact, I've not

read the whole sentences, but found it very useful. Thank you for

recommending it to me.

I'm looking forward to your next comments.

Best wishes,

Fumi