January 5, 2001

Mr. John M. Gannon, Deputy Director
U.S. Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549-0213

RE: File No. HO-289003

Dear Mr. Gannon:

Thank you for your letter dated December 11, 2000.

As requested, I am enclosing a copy of my letter dated October 20, 2000, addressed to Chairman Levitt.

I also wish to acknowledge receipt of the response sent on November 27, 2000, designated as file number HO-287454, which indicated that the issues I had raised were not within the SEC's jurisdiction.

As you will see from my October 20th letter, the issues initially addressed concerned conflicts of interest principally between PricewaterhouseCoopers, and Kamehameha Schools, and was prompted by the SEC's reported investigation of the giant accounting firm.

I realize that the SEC may not have jurisdiction over partnerships, non-profits and other organizations; however, this web of fraud, moneylaundering and racketeering extends to many corporations in the U.S. and worldwide. If your jurisdiction extends only to U. S. corporations, then you might want to pick up the trail at Goldman Sachs on the following website:

www.the-catbird-seat.net/GoldmanSachs.htm

My major concern is that many of the wrongful activities that resulted in the scandals at Kamehameha Schools/Bishop Estate are still continuing. Despite the fact that all five previous trustees were removed, and the IRS and Hawaii's Attorney General have reportedly concluded their investigations, Goldman Sachs, PricewaterhouseCoopers, Marsh & McLennan, Miller & Chavalier, Apollo Advisors, McKenzie Methane, Inc., and other firms apparently continue their questionable activities involving the estate.

If none of these entities or activities are within the jurisdiction of the SEC, then please advise me and I will not feel the need to send any future information.

If, however, you have any questions or need further information regarding these matters, please feel free to contact me at my new address shown above.

I wish you success in your efforts to crack-down on fraud and corruption in the securities markets.

Very truly yours,

Bobby N. Harmon

encl.

This is a leaf from

The Harmon Arbitration

~ ~ ~

To fly to the top of the tree

The Catbird Seat