Bobby N. Harmon, CPCU, ARM

Honolulu, Hawaii 96818

November 25, 2000

Mr. Arthur Levitt, Jr., Chairman

Securities & Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549-0202

RE: Fraud/Conflicts of Interest - PricewaterhouseCoopers and Kamehameha Schools

Dear Mr. Levitt:

The enclosed letter dated November 25, 2000 to Janet S. Hughes of the Internal Revenue Service provides additional information regarding Kamehameha Schools and one of their subsidiaries, Westport Advisors, Ltd.

This supplements my previous letter to your office dated October 20, 2000.

Very truly yours,

Bobby N. Harmon, CPCU, ARM

encl.