Ted Murphy and I met this morning with the Arthur Andersen team that  accompanied us to Sao Paulo.
We reviewed a summary of our observations and  recommendations as a result of our visit.
After a few suggested changes, AA  should forward a copy of this draft to you via e:mail later today.
We would  welcome your comments on the document, and input on anything that you think  we may have missed.
Ted and I will be reviewing this information with Rick  Buy and Rick Causey as soon as a meeting can be scheduled, so your prompt  comments or feedback would be welcomed.

Output from Operations/Controls Review