re: Acct No: 420 016392 104
    Meyer Pension Plan
    VIP Plus Money Prch Pl Dtd 11/06/91


Lorraine Petrone, Client Service Agent
Morgan Stanley
45 North Street
P.O. Box 6010
Hyannis MA 02601
.sp
Dear Ms. Petrone:
.PP
This is the letter concerning the Trusteeship of the above
captioned account which you requested.
.PP
1) Your records should show that
my wife Margaret Meyer (205-22-5990) and my son
Klemens B. Meyer (023-42-4185) have been previously
appointed as successor trustees for this trust account.
Please confirm these appointments at this time.
.PP
2) I have completed and enclose a Trustee Certification
of Investment Powers authorizing
my wife Margaret Meyer (205-22-5990) and my son
Klemens B. Meyer (023-42-4185) 
to exercise concurrently with myself,
investment powers over the above captioned account.
.PP
3) I request the appointment of, or the confirmation of the
previous appointment of
my wife Margaret Meyer (205-22-5990) and my son
Klemens B. Meyer (023-42-4185) as Co-trustees
for the above captioned trust account.
.PP
Please confirm for me in writing that these arrangements
have in fact been made.
.PP
Thank you for your help.
.nf

                                    Sincerely,


                                    Ernst J. Meyer