T O U C H E , R O S S , B A I L EY PLKSE I T U TO LiBitAi & S M A R T *~//V^Y;/* iV ty"~ AMERICAN INSTITUTE OF CERTXS4ED PUBLIC ACCOUNTANTS LIBRARY 666 FIFTH AVENUE NEW fcapR 19, N. Y. O7C Qy arte rby S e p t e m b e r 1 9 6 6