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OUR NEW ASSOCIATES Atlanta—Betty P. Kahrs has recently replaced Ellie C. Dover as bookkeeper. Baltimore—Patricia Van Tassel has replaced Majorie Patterson as the secretary. Chicago—Two men joined the audit staff, Joseph Touve upon his graduation from Southern Illinois University with a B.S. degree, and William McMillan (Northwestern University, M.B.A. and University of Princeton, A.B.) after a year's employment in another field. Also five new office employees: Sandra Carlson, typist; Frances Fletcher, bookkeeper; Sharon Herter, proofreader; Carole Marski, secretary; and Russell Sup, part-time multilith operator. Cleveland — Jerrold B. Miller, a June graduate of Western Reserve University has joined the audit staff after completing his basic training with the National Guard. Dayton—New members of our audit staff are J. Larry Fleck, David W. Dern, and Anthony J. Gatti. Mr. Fleck and Mr. Dern received B.S. degrees from Ohio State University, and Mr. Gatti received a B.S. degree from Miami University. William Freuden-berger, a student of the University of Cincinnati has joined the audit staff on a co-op basis. Joyce Campbell has joined the typing staff, and Lucy Smith is our new receptionist. Denver—Additions to the staff include three new CPAs. Charles Husted and Robert Stamp passed the Colorado examinations on their first attempt, in May, 1960. Prior to their joining the firm they were both teaching part-time at Colorado University while studying for master's degrees. Earl Marcus is a Kansas CPA who is now working on a part-time basis in the tax department. He is presently attending the University of Denver in order to get a degree in law. Tom O'Toole has recently joined the audit staff, together with Rocco Laterzo who is working with us part-time while he attends the University of Denver. Margaret Perkins is helping with client bookkeeping. Our typing department welcomes two new members: Vonnie Pettid, who will be in charge of the section, and Mary Ann Fields. Detroit—Richard L. Hornsby an'i Adrian G. Fernandez, recent graduates of Purdue University, have joined the Detroit management services and audit staffs, respectively. Upon graduating from the University of Michigan in August, Perry M. Cohen also joined the audit staff. Mary Marshall, Charlotte Zaleski and Judith Douglas joined the secretarial staff while Patricia Rosinski is a new member of the typing department. J. Meade Wright, currently completing his Ph.D. requirements at the University of Michigan, is working on the audit staff this winter. Executive Office—The following secretaries have joined us — Marjorie Bee- 50 THE QUARTERLY