3 - Tax Records Exhibit 1 - January 29, 1999 - West Coast Escrow

January 29, 1999

To:  Shanie

            West Coast Escrow

            16501 Ventura blvd. Suite 102

            Encino, CA 91436

            (818) 382-7474

Regarding:  Escrow No. 1-40514-M, Closing date 2/10/97

                        Property Address: 9547 Burnet Avenue, Sepulveda, CA 91343

Dear Shanie,

            You will receive this with a check for $25.00 to cover the costs of obtaining the closing statments for the above escrow.   The fax number of my accountant, Doug Thorburn, is:  (818) 363-3111.

            Thank you for all of your help in expediting this matter. 

Sincerely, 

Melinda Pillsbury-Foster

Enclosed find check for $25.00