Dear Dr. M. Susan Stiner,

Thank you for your reply to my last message.

Let me answer the questions 5 in the evaluation once again.

I mentioned the assignment at Sources of American Accounting Information

was hard. Because I couldn't find the keys to find the difference between

American Stock Exchange and Japanese one until I received an appropriate

way to understand it from your advice.

I will read English materials, such as magazines, newspapers, etc.

and I have to learn the skills to communicate with people. I found the

following conversation in the book, (in the restaurant, waitress: Have you

enjoyed your food? businessman: I think I've overestimated my stomach capacity.

waitress: Yes, I think so.) Do you think this is interesting?

I'm deeply grateful to you for your kindness. Thank you very much.

Sincerely,