Bobby N. Harmon, CPCU, ARM

October 21, 2000

Honorable Janet Reno

U. S. Attorney General

Washington, D.C. 20222

Re:    Report of Fraud - PricewaterhouseCoopers LLP; Marsh & McLennan, Inc.; The Chubb Group; Kamehameha Schools; P&C Insurance Company, Inc.

Dear Attorney General:

Enclosed is a copy of my letter dated October 20, 2000, addressed to Arthur Levitt, Jr., Chairman, Securities & Exchange Commission, and my letter of the same date to Mr. Billy Beaver, U.S. Dept of Labor.

Very truly yours,

Bobby N. Harmon

encls.