Bobby N. Harmon, CPCU, ARM

Las Vegas, NV 89118-2070

April 4, 2005

VIA fax @ 808-586-2806

& e-mail: insurance@dcca.hawaii.gov

Amberle I. Masuda, Chief Investigator

State of Hawaii, Insurance Division

Department of Commerce and Consumer Affairs

335 Merchant Street, 2^nd Floor, Rm 213

Honolulu, Hawaii 96813

Re:    Complaint Against:         P&C Insurance Company; Clyde Mark; Matt A. Tsukazaki

         Their Insured:       Kamehameha Schools; P&C Insurance Co., et al.

Dear Amberle:

Thank you for your letter dated April 1, 2005, in which you write:

“We suggest that you contact P&C Insurance Company’s legal representative for the company’s details you inquired of in your March 29, 2005 facsimile.

“In regards to your inquiry as to whether Louanne Kam, Esq. is licensed as adjusters in Hawaii, we answer in the negative.”

In response to your suggestion that I contact P&C Insurance Company’s legal representative for the company’s details, may I point out that two of my questions to your office were: “What is their current mailing address and telephone/facsimile numbers,” and “Who is the current Captive Manager for this company, and what is their mailing address and telephone/facsimile numbers?” This information is needed in order for me to submit any questions or complaints directly to this insurance company.

Again, as I have been Ordered to appear for a Rule 16 Scheduling/Status Conference before Judge Kevin S.C. Chang on April 11, 2005, in Civil No. CV05-00030 DAE KSC, I ask that your response to these two questions be sent to me by facsimile at the number which appears in the heading, with the original to follow by U.S. Postal Service.

Very truly yours,

Bobby N. Harmon, CPCU, ARM

cc:     National Association of Insurance Commissioners

(via e-mail: www.external-apps.naic.org/fraud)

Michael G. Cherkasky, President and Chief Executive Officer

Marsh & McLennan Companies, Inc. (via fax @ 212-345-4838)

John D. Finnegan, President and Chief Executive Officer

The Chubb Corporation (via e-mail: info@chubb.com)

William K. Slate II, President/CEO, American Arbitration Association

(via e-mail: Websitemail@adr.org)

James B. Farris, Senior Case Manager, American Arbitration Association

(via e-mail: Farrisj@adr.org)

Mary Lou Woo, c/o Steven Guttman, Kessner Duca Umebayashi, et al.

(via fax @ 808-529-7177 and e-mail: sguttman@kdubm.com)

         Mark Bennett, Attorney General, State of Hawaii 

(via e-mail: hawaiiag@hawaii.gov )

Dee Jay Mailer, CEO, Kamehameha Schools (via fax @ 808-523-6313)

Matt A. Tsukazaki, Esq., Torkildson Katz Fonseca Jaffe Moore & Hetherington

(via e-mail: mat@torkildson.com)

Governor Linda Lingle, State of Hawaii (via fax @ 808-586-0006)

Hugh Jones, Deputy Attorney General (via fax @ 808-586-1477)

Janet Hughes, Internal Revenue Service (via fax @ 303-844-3596)

Billy Beaver, Pension & Welfare Benefit Admin. (via fax @ 626-229-1098)

Ralph F. Boyd, Jr., U.S. Dept. of Justice (via fax @ 202-514-1116)

Lyn Flanigan Anzai, Hawaii State Bar Association (via e-mail: lanzai@hsba.org)

Susan Tius, Esq., c/o Rush Moore Craven Sutton Morry & Beh

(via fax @ 808-521-0597)

Gerard Jervis, Lokelani Lindsey, Henry Peters, Oswald Stender, and Richard Wong, c/o Kenneth Hipp, Esq., Marr Hipp Jones & Pepper

(via fax @ 808-536-6700)

Jeffrey H.K. Sia, Esq., Ayabe Chong Nishimoto Sia & Nakamura

(via fax @ 808-526-3491)

         Robert S. Tameler, ALPS, Claims Admin for Bradley Tamm and Greg Dunn
(via fax @ 406-728-7416)

         Mike Coulter, Deputy Managing Director, Aon Insurance Managers
(via e-mail: mike_coulter@agl.aon.com)

         Colbert Matsumoto, CEO, Island Insurance Co.
(via fax @ 808-564-8456)

Roy F. Hughes, Esq. (via e-mail: hthughes@hawaii.rr.com)

         PricewaterhouseCoopers, c/o Warren Price III, Esq.
(via fax @ 808-533-0549)

Terry Mullen, CEO/Pres., John Mullen & Co. (via fax @ 808-531-0053)