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              Bulletin HASKINS & SELLS 63
We take great pleasure in announcing that
Mr. Ludlam has been requested to go to
France to take charge of the accounting
between the United States and the Allied
Governments.
The undertaking, we understand, will in­clude
not only the transactions among
nations and individuals incident to the mili­tary
operations, but as well the final settle­ments
at the peace table. It is probably the
largest and most important accounting task
the world has ever known.
Mr. Ludlam's rank has not yet been fixed,
but it is probable that he will receive a mili­tary
commission in keeping with the dignity
and authority which the work will require.
The staff which will accompany Mr. Ludlam
will consist of three majors, six captains,
sixteen lieutenants, thirty privates, and the
necessary force of secretaries, stenographers,
and clerks.
It has been decided not to draw on our
organization for the purpose of making up
this force. The firm feels that the need for
accountants in our own country is now acute.
Moreover, as the Government has already
claimed the services of Mr. Dunn, the ad­ditional
sacrifice in giving up Mr. Ludlam
is so great that further withdrawals from
the organization would not be desirable.
As a result of the recent meeting of the
members of the firm and managers, Mr. H .
S. DeVault was appointed associate man­ager
of our Atlanta office, and Mr. H . F.
Farrington associate manager of our Water-town
office.
Because of the long continued illness of
Mr. C. H . Banks, and our desire to relieve
him of the routine work of the Denver
office and the pressure attendant on the busy
season of the year, Mr. J. F. Pflug, of the
Chicago office, has been appointed manager.
Mr. Banks will continue his connection with
us as associate manager.
The demands of our Report Department
have made it necessary to associate some­one
with Mr. Vaughan. Mr. W. H . Bell, of
the St. Louis office, who has had consider­able
experience in that class of work, has
been called to New York for that purpose,
and Mr. J. H. O'Connell, the ranking
member of the St. Louis staff, has been ap­pointed
to succeed him as manager. This
change becomes effective November first.
We feel a glow of pride in the spirit and
achievement of "our boys" in the service,
many of whom remember us in the midst
of most arduous work. A letter to Mr.
Sells from Mr. T. E. Henriques, formerly
of the New York staff, gives an enthus­iastic
picture of his life at Fort Hancock,
Georgia:
"Camp Hancock, Georgia.
"September 18, 1918.
"Dear Mr. Sells:
"Am enclosing a picture to let you see
what two months' training will do for a
young man in the service. If parents knew