M 1 8 1967 OH J~ T O U C H E , R O S S , B A I L E Y & S M A R T PHASE E @ T3 UBRMW AMERTCAN INSTITUT3E Of CERTIKED PUBLIC AOOOUNaTAMtTS LIBRARY G®6 FIFTH A ^ E ^ E -NB'vV r/OHs: 19, N. Y. var D e c e m b e r 1 9 6 6