Bobby N. Harmon, CPCU, ARM

June 18, 2001

Mr. Matt A. Tsukazaki

Torkildson, Katz, Fonseca, Jaffe, Moore & Hetherington

700 Bishop Street, 15^th Floor

Honolulu, HI 96813-4187

RE:   Internal Revenue Service Form W-2 and Revised 1099-R for Year 2000

Dear Mr. Tsukazaki:

This is to request a response to my letter dated March 4, 2001 . The Form W-2 is needed as soon as possible to enable me to file an amended income tax return.

You may mail this form to the temporary address shown in the letterhead. I will advise you of my new permanent residence address as soon as I obtain one.

Very truly yours,

Bobby N. Harmon

cc:     Personnel Director, Kamehameha Schools

         1887 Makuakane Street

         Honolulu, HI 96817-1887

         Steven Guttman, Esq.

         1132 Bishop St., Ste 1404

         Honolulu, HI 96813

         Gayle Lau, Esq.

         Curtis Ching, Esq.

         Office of the U.S. Trustee

         1132 Bishop St., Ste 602

         Honolulu, HI 96813