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Bill,
I received your letter about the last closing meeting. Although the meeting you attended in St. Louis may not have been as productive as we all would have liked, we are attempting to identify and resolve problems associated with this area of responsibility. To do this, we need the insight and cooperation of MIS and all the accounting units; therefore, I think to eliminate the closing meetings completely would be premature at this time.
Let me assure you we are trying to make the format as productive as possible. And as encouragement for the future, let me emphasize that when all the closing structure falls into place, we likely will have no further need for these monthly meetings.
I appreciate your interest in the closing project and please continue to advise me of any other concerns about our progress.
Cordially,


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