(Letterhead)                                                                                             


                                                                                      March 11, 1996

Mr Fumihiro Sato
Al & Cu Division
5-5, 1-chome, Takatsuka-dai
Nishi-ku, Kobe 651-22

Dear Mr Sato,

     I would like to thank you for taking time with me on March 7. As a member of the Human Resources Department in Tokyo, I am always interested in keeping up with the latest developments at the Kobe Corporate Research Laboratories.

     If you get a chance to visit our office during your April visit to Tokyo, I would like to introduce you to some of the new programs we are developing here. I think you would find the work we are doing with the staff at the Mooka Plant to be of particular interest.

     Thank you again for assisting me in Seishin. Please give my regards to your colleagues there. I am looking forward to seeing you in April.

                                              
                                                                         Yours sincerely,

                                                                          (Signature)

                                                                           Kieran Daly