Rev. Rul. 67-300

A member or member organization of a national securities exchange or association registered with the Securities and Exchange Commission may qualify as a participating firm under subsection (c) of section 4918 of the Internal Revenue Code of 1954 (relating to the interest equalization tax) by satisfying the notification requirements set forth in the subsection. As of August 21, 1967, except as otherwise indicated, the firms listed below have qualified as participating firms.

A bank or trust company insured by the Federal Deposit Insurance Corporation may qualify as a participating custodian under subsection (f) of section 4918 of the Code by satisfying the notification requirements set forth in the subsection. As of August 21, 1967, except as otherwise indicated, the banks and trust companies listed below have qualified as participating custodians.

Any participating firm or custodian which had qualified prior to August 15, 1967, but is not included in the list below, will continue its status as a participating firm or custodian through August 20, 1967.

Any firm or custodian listed below (or added to the list) may subsequently have its status as a participating firm or custodian terminated if it files a written request for such purpose with the Secretary or his delegate or if the Secretary or his delegate has reasonable cause to believe such firm or custodian is failing to comply with the provisions of chapter 41 of the Code (relating to the interest equalization tax) and with the documentation, recordkeeping, reporting and auditing requirements prescribed by the Secretary of the Treasury or his delegate.

Any termination of status will be effective as of the date specified in a notice issued to the firm or custodian by the Secretary or his delegate, which date shall be subsequent to the date on which information regarding the termination of such status is published for the purpose of informing the remaining participating firms and participating custodians.

The Revenue Service from time to time will publish the names of firms and custodians which have been added or deleted from the list below.

PARTICIPATING FIRMS

Abbett, Sommer & Co., Incorporated, Fort Worth, Tax.

Abbott, Proctor & Paine, New York, N.Y.

Abraham & Co., New York, N.Y.

Abruzzo, Tobin, Diamond, Yachnin & Sgambat, New York, N.Y.

Adams & Peck, New York, N.Y. (effective August 24, 1967)

Adelman & Schenker, New York, N.Y.

Adler, Coleman & Co., New York, N.Y.

Adler (Jack P.), New York, N.Y.

Aetna Securities Corporation, New York, N.Y.

Alessandrini & Co., Inc., New York, N.Y.

Allen & Company, New York, N.Y.

Almstedt Brothers, Louisville, Ky.

American Securities Corporation, New York, N.Y.

Ames (A. E.) & Co., Incorporated, New York N.Y.

Amott, Baker & Co., Incorporated, New York N.Y.

Anderson & Strudwick, Richmond, Va.

Andresen & Co., Incorporated, New York, N.Y.

Andrews, Posner & Rothschild, New York, N.Y.

Andrews, Posner & Rothschild, Cohen Simonson & Co., New York, N.Y.

Arden and Gitterman, New York, N.Y. (effective August 23, 1967)

Arnhold and Bleischroeder (S.), Inc., New York, N.Y.

Aronson (Bernard) & Co., New York, N.Y.

Arthurs, Lestrange & Co., Pittsburgh, Pa.

Ashplant (F. B.) & Company, New York, N.Y.

Asiel & Co., New York, N.Y.

Auchincloss, Parker & Redpath, Washington, D.C.

Auerbach, Pollack & Richardson, Inc., New York, N.Y.

Babbitt, Meyers & Waddell, Pittsburgh, Pa.

Babcock (L. D.) & Co., New York, N.Y.

Bache & Co., Incorporated, New York, N.Y.

Bacon, Stevenson & Co., New York, N.Y.

Bacon, Whipple & Co., Chicago, Ill.

Baer Securities Corporation, New York, N.Y.

Baerwald, Porco, Deboer, New York, N.Y.

Baird (Robert W.) and Co., Milwaukee, Wis.

Baker, Watts & Co., Baltimore, Md.

Baker, Weeks & Co., New York, N.Y.

Ball, Burge & Kraus, Cleveland, Ohio

Bamberger, L. Richard, New York, N.Y. (effective August 25, 1967)

Barbis (Peter J.), Brooklyn, N.Y.

Baroody & Co., Fort Lauderdale, Fla.

Barr (J. S.) & Co., Inc., Ithaca, N.Y.

Barrow, Leary & Co., Shreveport, La.

Barth (J.) & Co., San Francisco, Calif.

Bartlett (Benj. D.) & Co., Cincinnati, Ohio

Bateman, Eichler, Hill Richards Incorporated, Los Angeles, Calif.

Bear, Stearns & Co., New York, N.Y.

Beauchamp & Company, New York, N.Y. (effective August 24, 1967)

Beckman & Co., Inc., Lodi, Calif.

Becker (A. G.) & Co., Incorporated, Chicago, Ill.

Beecroft, Cole & Company, Topeka, Kans.

Behal (Arthur B.), New York, N.Y.

Bell & Beckwith, Toledo, Ohio

Bell, Gouinlock & Company, Incorporated, New York, N.Y.

Bengston & Co., Inc., New York, N.Y.

Benton & Co., New York, N.Y.

Benton, Corcoran, Leib & Co., New York, N.Y.

Berlinger (Frederick F.), New York, N.Y.

Betts, Borland & Co., Chicago, Ill.

Bigley & Co., New York, N.Y.

Bioren & Co., Philadelphia, Pa.

Birkenmayer & Co., Inc., Denver, Colo.

Birr, Wilson & Co., Inc., San Francisco, Calif.

Bishop-Wells Co., Boston, Mass.

Blair & Co., Inc., New York, N.Y.

Blair (D. H.) & Company, New York, N.Y.

Blair (William) & Company, Chicago, Ill.

Blumenthal (Simon B.), New York, N.Y.

Blunt Ellis & Simmons, Chicago, Ill.

Blyth & Co., Inc., New York, N.Y.

Bocklet, Bocklet, Ramsay, Fisher & Kerpen, New York, N.Y.

Boenning & Co., Philadelphia Pa. (effective August 23, 1967)

Boettcher & Company, Denver, Colo.

Bonbright (George D. B.) & Co., Rochester, N.Y.

Bornstein (Lewis D.), New York, N.Y.

Bosworth, Sullivan & Company, Inc., Denver, Colo.

Bradford (J. C.) & Co., Nashville, Tenn.

Bradley, Gammons, & Co., Inc., New York, N.Y. (effective August 25, 1967)

Brainard, Judd & Co., Hartford, Conn.

Branch, Cabell & Company, Richmond, Va.

Branch & Company, Richmond, Va. (effective August 25, 1967)

Bregman , Cummings & Co., New York, N.Y.

Bregman, Cummings & Co., McCarthy & Howard, New York, N.Y.

Brooks (J. H.) & Co., Scranton, Pa.

Brown (Alex.) & Sons, Baltimore Md.

Brown, Allen & Company, Dallas, Tex.

Brown Brothers Harriman & Co., New York, N.Y.

Brown (K. J.) & Co., Inc., Muncie, Ind.

Brown, Lisle & Marshall, Incorporated, Providence, R.I.

Bruns, Nordeman & Co., New York, N.Y.

Brush Slocumb & Co., Inc., San Francisco, Calif.

Buckner & Co., New York, N.Y.

Buell (Robert C.) & Company, Hartford, Conn.

Bullock, Ltd., Calvin, New York, N.Y.

Burgess & Lieth, Boston, Mass.

Burnet (W. E.) & Co., New York, N.Y.

Burnham & Company, New York, N.Y.

Burns Brothers and Denton, Inc., New York, N.Y.

Burns, Stix Friedman & Co., Inc., St. Louis, Mo.

Burnside (Willis E.) & Co., New York, N.Y.

Burton, Dana & Co., New York, N.Y.

Butcher & Sherrerd, Philadelphia, Pa.

Butler, Wick & Company, Youngstown, Ohio

Carlisle & Jacquelin, New York, N.Y.

Carreau, Smith, Inc., Bridgeport, Conn.

Carret and Company, Inc., New York, N.Y.

Carter, Berlind & Weill, Inc., New York, N.Y.

Cassell (H.) & Co., New York, N.Y. (effective August 23, 1967)

Chaplin, McGuiness & Co., Pittsburgh, Pa.

Charwat & Co., Inc., New York, N.Y.

Chicago Corporation (The), Chicago, Ill.

Christopher (B. C.) & Co., Kansas City, Mo. (effective August 23, 1967)

Citron, Irving, New York, N.Y. (effective August 25, 1967)

Clark & Clark Securities, Inc., Dallas, Tex.

Clark, Dodge & Co., Incorporated, New York, N.Y.

Clayton Securities Corporation, Boston, Mass.

Clisby & Company, Macon, Ga.

Coggeshall & Hicks, New York, N.Y.

Cohen, Simonson & Co., New York, N.Y.

Cohn, Delaire & Kaufman, New York, N.Y.

Cohn, Kaufman, Kaufman, Damico, J. Salta, New York, N.Y.

Cohn, Maurice, New York, N.Y.

Coleman & Company, New York, N.Y. (effective August 23, 1967)

Collett & Company, Incorporated, Indianapolis, Ind.

Collings (C. C.) and Company, Inc., Philadelphia, Pa.

Common, Dann & Co., Buffalo, N.Y.

Conlon (B. J.) & Co., Inc., New York, N.Y.

Conning & Company, Hartford, Conn.

Cooley & Company, Hartford, Conn.

Courts & Company, Atlanta, Ga.

Cowen & Company, New York, N.Y.

Crowell, Weedon & Co., Los Angeles, Calif.

Dackerman (Harry C.) & Co., Inc., Philadelphia, Pa.

Dain, Kalman & Co., Inc., Minneapolis, Minn.

Daiwa Securities Co. America, Inc. (The), New York, N.Y.

Daly & Co., Inc., Boise, Idaho

Davenport & Co., Richmond, Va.

Davenport (E. R.) & Co., Incorporated, Providence, R.I. (effective Aug. 25, 1967)

Davis, James E., New York, N.Y.

Davis, Polma, Streicher, Schuman, Telsey, & Tobin, New York, N.Y.

Davis (Ralph W.) & Co., Chicago, Ill.

Davis (R.) & Company, New York, N.Y. (effective August 24, 1967)

Davis (Shelby Cullon) & Co., New York, N.Y.

Davis, Skaggs & Co., San Francisco, Calif.

Day (Chas. A) & Co., Inc., Boston, Mass.

DeCoppet & Doremus, New York, N.Y.

DeHaven & Townsend Crouter & Bodine, Philadelphia, Pa.

Delafield & Delafield, New York, N.Y.

Delafield (Walter B.) & Company, Inc., New York, N.Y.

Dempsey-Tegelar & Co., Inc., New York, N.Y.

Diamond & Company, New York, N.Y.

Diamond, Matera & Co., New York, N.Y. (effective August 23, 1967)

Dick & Merle-Smith, New York, N.Y.

Dickinson (R. G.) & Co., Des Moines, Iowa

Dickinson (R. S.) & Co., Inc., Charlotte, N.C.

Dillon, Read & Co., Inc., New York, N.Y.

Dishy, Easton & Company, New York, N.Y.

Dittmar & Company, Inc., San Antonio, Tex.

Doft (Elliot B.), New York, N.Y.

Dominick & Dominick, Incorporated, New York, N.Y.

Dominion Securities Corporation (The), New York, N.Y.

Donaldson, Lufkin & Jenrette, Inc., New York, N.Y.

Doody (Francis J.), New York, N.Y.

Doolittle & Co., Buffalo, N.Y.

Doorley & Co., Inc., Providence, R.I. (effective August 24, 1967)

Douglas Securities, Inc., Chicago, Ill.

Dowling (Robert E.), New York N.Y.

Drachman & Company, New York, N.Y. (effective August 26, 1967)

Draper, Sears & Co., Incorporated, Boston, Mass. (effective August 24, 1967)

Dretzin, Michael B., New York, N.Y.

Drexel Harriman Ripley, Incorporated, Philadelphia, Pa.

Drefus & Co., New York, N.Y.

Drysdale & Co., New York, N.Y.

Dupont (Francis I.) & Co., New York, N.Y.

Dupont (Francis I.), A. C. Allyn, Inc., New York, N.Y.

Durand (C. A.) & Son, New York, N.Y.

Dyer, Maguine, Dritz & Conroy, New York, N.Y.

Dyer MaGuire Dritz & Co., New York, N.Y.

Eastman Dillon Union Securities & Co., New York, N.Y.

Eberstadt (F.) & Co., New York, N.Y.

Edden (Earl) Co., Long Island, N.Y.

Edwards (A. G.) & Sons, New York, N.Y.

Edwards and Hanly, Hempstead, N.Y.

Eising, Richard A., New York, N.Y.

Eising, Robert, New York, N.Y.

Elkins, Morris, Stroud & Co., Philadelphia, Pa.

Elwell, W., Elwell, Kelly Mans & Griffin, New York, N.Y.

Emanuel, Deetjen & Co., New York, N.Y.

Engler, Budd Company, Minneapolis, Minn.

Eppler, Guevin & Turner, Inc., Dollas, Tex.

Equitable Securities Corp., Nashville, Tenn. (effective August 23, 1967)

Erdman & Co., New York, N.Y.

Ernst & Company, New York, N.Y.

Estabrook & Co., Boston, Mass.

Evans & Co., Inc., New York, N.Y.

Fagan & Company, New York, N.Y.

Fagenson & Frankel Co., Inc., New York, N.Y.

Fahnestock & Co., New York, N.Y.

Fain & Fain, Providence, R.I.

Farrell & Co., New York, N.Y.

Farrell & Co., Albert Rothenberg, New York, N.Y.

Fell, Rudman & Company, Highland Park, Ill.

Felro Planning Corporation, New York, N.Y.

Fiens, Martin S., New York, N.Y.

Filor, Bullard & Smyth, New York, N.Y.

First Albany Corporation, Albany, N.Y.

First Boston Corporation (The), New York, N.Y.

First California Company, San Francisco, Calif.

First Hanover Corporation, New York, N.Y.

First Manhattan Co., New York, N.Y.

First Nebraska Securities, Inc., Lincoln, Nebr.

First of Michigan Corporation, Detroit, Mich.

First of Texas, Incorporated, Houston, Tex.

First Prudential Corporation, New York, N.Y. (effective August 24, 1967)

First Securities Corporation, Durham, N.C. (effective August 25, 1967)

First Southwest Co., Dallas, Tex.

Flagg, Jr., W. Allston, New York, N.Y. (effective August 26, 1967)

Folger, Nolan, Fleming & Co., Washington D.C.

Forecheimer (Paul L.) & Co., Toledo, Ohio

Forgan, Jr., J. Russell, New York, N.Y. (effective August 26, 1967)

Foster & Adams, New York, N.Y.

Foster Brothers, Weber & Co., Toledo, Ohio

Fowler & Rosenau, New York, N.Y.

Fox (P. F.) & Co., Inc., New York, N.Y.

Frank, Spencer, Damm & Gussoff, New York, N.Y.

Frank, Thomas W., New York, N.Y. (effective August 24, 1967)

Frazee, Olifiers & Company, Inc., New York, N.Y.

Frazier (Lawrence) & Co., Inc., New York, N.Y. (effective August 26, 1967)

Frederick & Company, Inc., Milwaukee, Wis.

Freehling & Co., Chicago, Ill.

Frost, Johnson, Read & Smith, Inc., Charleston, S.C.

Fund Securities, Inc., Staten Island, N.Y.

Furman (Alester G.) Co., Incorporated, Greenville, S.C.

Furman (Murray), New York, N.Y.

Gairdner & Company, Inc., New York, N.Y.

Garrett (Robert) & Sons, Inc., Baltimore, Md.

Garvin Bantel Corp. (The), New York, N.Y.

Gates, Carter & Company, Incorporated, Gulfport, Miss.

General Securities Corporation, Dallas, Tex.

Gerstley, Sunstein & Co., Philadelphia, Pa.

Gilligan, Will & Co., Inc., Portland, Maine

Glaston & Company, New York, N.Y.

Glore Forgan, Staats (Wm. R.), Inc., New York, N.Y.

Glover & MacGregor, Inc., Pittsburgh, Pa.

Goffe-Carkener-Blackford Securities Corporation, Kansas City, Kans.

Goin & Turner, New York, N.Y.

Gold, Freedman & Co., New York, N.Y.

Goldman, Sachs & Co., New York, N.Y.

Goodbody & Co., New York, N.Y.

Gordon Brothers & Co., New York, N.Y.

Goss (A. H.) & Co., New York, N.Y. (effective August 25, 1967)

Gottlieb, David, New York, N.Y.

Gould (J. W.) & Co., New York, N.Y.

Grace Canadian Securities, Inc., New York, N.Y.

Gradison (W. D.) & Company, Cincinnati, Ohio

Graham, Graham, Montalbano, Miller, Miller, Alter, Grande, Heck, Heck, Plotkin, New York, N.Y.

Granger & Company, New York, N.Y.

Green, Erb & Co., Inc., Cleveland, Ohio

Greene & Greene, New York, N.Y.

Greene, Greene, Mintz, Streusand, & Furman, New York, N.Y.

Greene & Ladd, New York, N.Y.

Greenshields & Co., Inc., New York, N.Y.

Gregory & Sons, New York, N.Y.

Gross & Company, New York, N.Y.

Grumman (G. S.) & Associates, Inc., Boston, Mass.

Gruntal & Co., New York, N.Y.

Gruss & Co., New York, N.Y.

Gruss (Oscar) & Son, New York, N.Y.

Gude, Winmill & Co., New York, N.Y.

Haight, Wilson & Wallower, Inc., New York, N.Y. (effective August 23, 1967)

Halden & Co., New York, N.Y.

Halden & Co., Kelly, Stern, Delaney & O'Brien, New York, N.Y. (effective August 24, 1967)

Halden, Halden, Nuppnau, Stern, O'Brien, Delaney, Riess, & Ruggiena, New York, N.Y.

Halle & Stieglitz, New York, N.Y.

Hallgarten & Co., New York, N.Y.

Halsey Stuart & Co., Inc., Chicago, Ill.

Hamershlag, Borg & Co., New York, N.Y.

Hallowell, Sulzberger, Jenks & Co., Philadelphia, Pa.

Hardy & Co., New York, N.Y.

Harris & Partners Inc., New York, N.Y.

Harris, Upham & Co., Incorporated, New York, N.Y.

Harrison & Company, Cincinnati, Ohio

Hartzmark & Co., Inc., Cleveland, Ohio

Hatch (Frederick H.) & Co., Inc., New York, N.Y.

Havener Securities Corp., New York, N.Y.

Hay, Fales, Pizzini & Co., Inc., New York, N.Y.

Hayden, Miller & Co., Cleveland, Ohio

Hayden, Stone Incorporated, New York, N.Y.

Hazlett, Burt & Watson, Wheeling W. Va.

Heaney (Michael J.) & Co., New York, N.Y.

Heller & Meyer, East Orange, N.J.

Heller (Stanley) & Co., New York, N.Y.

Henderson, Harrison & Co., New York, N.Y.

Henderson, O'Reilly & Co., New York, N.Y.

Henderson (T. C.) & Co., Inc., Des Moines, Iowa

Hentz (H.) & Co., New York, N.Y.

Herman, Heller & Kanter, New York, N.Y.

Herman, Herman & Giamaneo, New York, N.Y.

Herold, Wilson & Gerald, New York, N.Y.

Herron Northwest Incorporated, Seattle, Wash.

Hertz, Neumark & Warner, New York, N.Y.

Herzfeld & Stern, New York, N.Y.

Hill & Co., Cincinnati, Ohio

Hilliard (J. J. B.), Lyons (W. L.) & Co., Louisville, Ky.

Hinton (Glenn E.) Investments, Inc., Seattle, Wash.

Hirsch & Co., New York, N.Y.

Hirschon, Roth & Co., New York, N.Y.

Hopkins, Harbach & Co., Los Angeles, Calif.

Hopper, Soliday, Brooke, Sheridan Inc., Philadelphia, Pa.

Hoppin Bros. & Co., New York, N.Y.

Hornblower & Weeks-Hemphill, Noyes, New York, N.Y.

Hourwich & Co., New York, N.Y.

Howard, Weil, Labouisse, Friedrichs & Company, New Orleans, La.

Howe, Barnes & Co., Chicago, Ill.

Hoyt (Colgate) & Company, New York, N.Y.

Hudson (R. S.) & Co., Inc., Dallas, Tex.

Hulme, Applegate & Humphrey, Inc., Pittsburgh, Pa.

Hummer (Wayne) & Co., Chicago, Ill.

Hunter, Prugh, Ball & Davidson, Inc., Dayton, Ohio

Hutchins, Mixter & Parkinson, Boston, Mass.

Hutton (E. F.) & Company, New York, N.Y.

Hutton (W. E.) & Co., New York, N.Y.

Ingalls & Snyder, New York, N.Y.

Interstate Securities Corporation, Charlotte, N.C.

Jacobson (Benjamin) & Sons, New York, N.Y. (effective August 25, 1967)

Jackson, Segal & Tobin, New York, N.Y.

Janney, Battles & Clark (E. W.) Inc., Philadelphia, Pa.

Jesup & Lamont, New York, N.Y.

Jeuther, Jr. (Edward) & Co., Westfield, N.J.

Jewett, Newman, & Co., New York, N.Y. (effective August 24, 1967)

Johnson (Hugh) & Company, Buffalo, N.Y.

Johnson, Lane, Space, Smith & Co., Inc., Savannah, Ga.

Johnston, Lemon & Co., Washington, D.C. (effective August 25, 1967)

Jones (Edward D.) & Co., St. Louis, Mo.

Jones, Kreeger & Co., Washington D.C.

Josephthal & Co., New York, N.Y.

Judson (C. E.) & Co., New York, N.Y.

Kalb, Voorhis & Co., New York, N.Y.

Kaplan (John H.) & Co., New York, N.Y.

Kass (Kenneth), New York, N.Y.

Katzenber, Sour & Co., New York, N.Y.

Kaufman, Alsberg & Co., New York, N.Y.

Kaufman & Co., New York, N.Y.

Kaufman (M.) Co., New York, N.Y.

Kay, Richards & Company, Pittsburgh, Pa.

Kelly, Halden, Halden, Nuppnau, Reiss & Ruggiena, New York, N.Y.

Kemper (John A.) & Company, Dayton, Ohio

Kidder, Peabody & Co., Incorporated, New York, N.Y.

King (Charles) & Co., New York, N.Y.

Kipnis (H. S.) & Co., Chicago, Ill.

Kirkpatrick, Pettis, Smith, Polian, Inc., Omaha, Nebr.

Kiser, Cohn, Shumaker, Inc., Indianapolis, Ind.

Kleiner, Bell & Co., Beverly Hills, Calif.

Kohlmeyer & Co., New Orleans, La.

Kohn, Martin J., New York, N.Y. (effective August 26, 1967)

Kook (H.) & Co., Inc., New York, N.Y.

Koss & Company, New York, N.Y.

Krieger (Henry) & Co., New York, N.Y. (effective August 24, 1967)

Kuch (H. G.) & Company, Philadelphia, Pa.

Kuhn, Loeb & Co., New York, N.Y.

Ladenburg, Thalmann & Co., New York, N.Y.

Lafferty (R. F.) & Co., New York, N.Y.

Laidlaw & Co., New York, N.Y.

Laird & Company, Corporation, Wilmington, Del.

Laird, Bissell & Meeds, Inc., Wilmington, Del.

Lamson Bros. & Co., Chicago, Ill.

Landsberg & Co., New York, N.Y.

Langley (W. C.) & Co., New York, N.Y.

Lauro & Company, New York, N.Y.

Lawrence (Cyrus J.) & Sons, New York, N.Y.

Lawson & Company, New York, N.Y.

Lawson, Williams & Stern, Inc., San Francisco, Calif.

Lazard Freres & Co., New York, N.Y.

Ledogar-Horner Company, Cleveland, Ohio

Leff, Berkman, De Laet Jr., Leff Bros. & Ernst & Co., New York, N.Y.

Legg Co., Baltimore, Md.

Lehman Brothers, New York, N.Y.

Lenart, McHugh & Co., New York, N.Y.

Lentz, Newton & Co., San Antonio, Tex. (effective August 26, 1967)

Lepercq, de Neuflize & Co., Incorporated, New York, N.Y.

Lester, Ryons & Co., Los Angeles, Calif.

Leumi Securities Corporation, New York, N.Y.

Levien, Greenwald & Co., New York, N.Y. (effective August 25, 1967)

Lewis (John R.) Inc., Seattle, Wash.

Lipper (Arthur) & Company, New York, N.Y.

Lockwood, Peck & Co., New York, N.Y.

Loeb, Rhoades & Co., New York, N.Y.

Loewi & Co., Incorporated, Milwaukee, Wis.

Lombard, Vitalis & Paganucci, Incorporated, New York, N.Y.

Lowitz (E.) & Co., New York, N.Y.

Ludlow (J. A.) & Co., New York, N.Y.

Lundborg (Irving) & Co., San Francisco, Calif.

Lunt (S. D.) & Co., Buffalo, N.Y.

Mabon, Nugent and Co., New York, N.Y.

Mackall & Coe, Washington, D.C.

MacRae (Robert M.) Inc., Seattle, Wash.

Maltz, Greenwald & Co., New York, N.Y. (effective August 25, 1967)

Mann (John J.) & Co., New York, N.Y.

Manley, Bennett, McDonald & Co., Detroit, Mich.

Manley, John M., New York, N.Y. (effective August 24, 1967)

Maples & Goldschmidt, Norwalk, Conn.

Marks, Albert, New York, N.Y. (effective August 24, 1967)

Marks (Carl) & Company, New York, N.Y.

Marks (Stanley), Lasser & Co., New York, N.Y.

Martinelli & Co., Inc., New York, N.Y.

Mason Brothers, Oakland, Calif.

Mason & Company, Inc., Newport News, Va.

Masten (A. E.) & Co., Pittsburgh, Pa.

Mathey (L. A.) & Diamond Douglas & Co., New York, N.Y.

Mattielli and Company, New York, N.Y.

May, Borg & Company, New York, N.Y.

May, Borg, Foshka, Haffenecker, New York, N.Y.

May (J.) & Company, Inc., New York, N.Y. (effective August 26, 1967)

Mayer (F. M.) & Co., New York, N.Y.

Mayer, Jr., Clinton O., New York, N.Y.

McCormick & Co., Incorporated, Chicago, Ill.

McDermott (Peter P.) & Co., New York, N.Y.

McDonald & Company, Cleveland, Ohio

McDonnell & Co., Incorporated, New York, N.Y.

McKee (C. S.) & Company, Incorporated, Pittsburgh, Pa.

McKelvey & Company, Pittsburgh, Pa.

McLeod, Young, Weir, Incorporated, New York, N.Y.

McMullen & Hard, New York, N.Y.

Meehan (M. J.) & Co., New York, N.Y.

Meller and Company, New York, N.Y.

Merkin & Co., Inc., New York, N.Y.

Merrill, Lynch, Pierce, Fenner & Smith, Inc., New York, N.Y.

Merrill, Turben & Co., Inc., Cleveland, Ohio

Mesirow & Company, Chicago, Ill.

Meyerhoff (Irving) & Co., Chicago, Ill.

Meyerson (M. H.) & Co., Inc., Jersey City, N.J.

Michael Investment Company, Inc., Providence, R.I. Mid-American Bond & Share Co., Incorporated, Decatur, Ill.

Midland Canadian Corporation, New York, N.Y.

Mills, Spence & Co., Inc., New York, N.Y.

Milwaukee Company (The), Milwaukee, Wis.

Mintz and Streusand, New York, N.Y.

Mitchell (Harry), New York, N.Y.

Mitchell, Hutchins & Co., Chicago, Ill.

Mitchum, Jones & Templeton, Incorporated, Los Angeles, Calif.

Model, Roland & Co., Inc., New York, N.Y.

Monte (Louis), New York, N.Y.

Montgomery, Scott & Company, Philadelphia, Pa.

Moore & Company, Jersey City, N.J.

Moore, Leonard & Lynch, Incorporated, Pittsburgh, Pa.

Moore & Schley, Incorporated, New York, N.Y.

Moors & Cabot, Boston, Mass.

Morgan Stanley & Co., New York, N.Y.

Morgenstern (J.) & Co., New York, N.Y.

Morton (W. H.) & Co., Incorporated, New York, N.Y.

Moseley (F. S.) & Co., Boston, Mass.

Moyer, William D., New York, N.Y.

Muir (John) & Co., New York, N.Y. (effective August 24, 1967)

Mulholland, Kaufman & Brady, Inc., New York, N.Y.

Murch & Co., Inc., Cleveland, Ohio

Mutual Fund Sales, Inc., New York, N.Y.

National Securities Corporation, Seattle, Wash.

Nauman, Vandervoort, Inc., Detroit, Mich.

Nelson (Martin) & Co., Inc., Seattle, Wash.

Nesbitt, Thomson & Company, Inc., New York, N.Y.

Neuberger & Berman, New York, N.Y.

New York Hanseatic Corporation, New York, N.Y.

New York Securities Co., New York, N.Y.

Newbold's (W. H.) Son & Co., Philadelphia, Pa.

Newburger & Co., Philadelphia, Pa.

Newburger, Loeb & Co., New York, N.Y.

Newhard, Cook & Co., St. Louis, Mo.

Newman (H. D.) & Company, Carlstadt, N.J.

Nichibel Securities Corporation of Los Angeles, Los Angeles, Calif.

Nikko Securities Co. (The), New York, N.Y.

Nomura Securities Co., Ltd. (The), New York, N.Y.

Nuveen (John) & Co., Inc., Chicago, Ill.

Oliphant (Jas. H.) & Co., New York, N.Y.

O'Neil (William) & Co., Inc., Beverly Hills, Calif. (effective August 25, 1967)

Oppenheimer & Co., New York, N.Y.

Oppenheimer, Newborg & Neu, New York, N.Y.

Packer, Wilbur & Co., Inc., New York, N.Y.

Paine, Webber, Jackson & Curtis, New York, N.Y.

Parcells (Charles A.) & Co., Detroit, Mich.

Paribas Corporation, New York, N.Y.

Parrish & Co., New York, N.Y.

Parsons & Co., Cleveland, Ohio

Pasternack & Company, New York, N.Y.

Payson (H. M.) & Co., Portland, Maine

Pears and Kaufman, Daniel Reeves & Co., & Edward J. Duffy, New York, N.Y.

Pecaut and Company, Sioux City, Iowa

Peet (H. O.) & Co., Kansas City, Mo.

Penington, Colket & Co., Philadelphia, Pa. (effective August 24, 1967)

Peninsular Investments, Treasure Island, Fla.

Pershing & Co., New York, N.Y.

Pflueger & Baerwald, San Francisco, Calif.

Pforzheimer (Carl H.) & Co., New York, N.Y.

Phelps, Fenn & Co., New York, N.Y.

Philips, Appel & Walden, New York, N.Y.

Pickard & Company, New York, N.Y. (effective August 26, 1967)

Pierce, Wulbern, Murphey Corporation (The), Jacksonville, Fla.

Piper, Jaffray & Hopwood, Minneapolis, Minn.

Pitfield, MacKay & Co., Inc., New York, N.Y.

Plohn (Charles) & Co., New York, N.Y.

Pollock (Wm. E.) & Co., Inc., New York, N.Y.

Popper, John E., New York, N.Y.

Posner, Lowenfels, Greenspan, Czaplinski, Pflyfelder, Marx, Friedman, Berger & Sheslow, New York, N.Y.

Powell (Elmer E.) & Company, Pittsburgh, Pa.

Powell, Kistler & Co., Fayetteville, N.C.

Prescott & Co., Cleveland, Ohio

Pressprich (R. W.) & Co., New York, N.Y.

Preston, Moss & Company, Boston, Mass.

Preston, Watt, & Schoyer, Pittsburgh, Pa. (effective August 26, 1967)

Price & Co., New York, N.Y.

Price & Davis, New York, N.Y. (effective August 24, 1967)

Proctor, Cook & Co., Boston, Mass. (effective August 23, 1967)

Purcell, Graham & Co., Inc., New York, N.Y.

Purcell, Graham & Co., Kim & Co., New York, N.Y.

Putnam, Coffin & Burr, Hartford, Conn.

Putnam (F. L.) & Company, Inc., Boston, Mass.

Pyne, Kendall & Hollister, New York, N.Y.

Quail & Co., Inc., Davenport, Iowa

Quayle, C.V., New York, N.Y. (effective August 23, 1967)

Quincey (Chas. E.) & Co., New York, N.Y.

Quinn & Co., Albuquerque, N. Mex.

Raffel & Co., Philadelphia, Pa.

Rahel (J. Cliff) and Company, Omaha, Nebr.

Rauscher Pierce Securities Corporation, Dallas, Tex.

Reed, Lear & Co., Pittsburgh, Pa.

Redmond (J. W.) & Company, Washington, D.C.

Refsnes, Ely, Beck and Co., Inc., Phoenix, Ariz.

Reich & Co., Inc., New York, N.Y.

Reilly (Joseph F.), New York, N.Y.

Reiner (Milton E.) & Company, New York, N.Y.

Reinholdt & Gardner, St. Louis, Mo.

Reynolds & Co., New York, N.Y.

Richard (C. B.), Ellis & Co., New York, N.Y.

Richards & Company, Pittsburgh, Pa.

Richardson Securities, Inc., New York, N.Y.

Rissetto, Alter, Vernieni & Crooks, New York, N.Y.

Riter & Co., New York, N.Y.

Rittmaster (David H.) & Co., New York, N.Y.

Robbins-Eitman-Joffe Co., Inc., New York, N.Y.

Robimson-Humphrey Company, Inc. (The), Atlanta, Ga.

Rodman & Renshaw, Chicago, Ill.

Roney (Wm. C.) & Co., Detroit, Mich.

Rosenthal (L. M.) & Company, Inc., New York, N.Y.

Ross & Hirsch, New York, N.Y.

Rotan, Mosle-Dallas Union, Inc., Houston, Tex.

Rothschild & Company, Chicago, Ill.

Rothschild (L. F.) & Co., New York, N.Y.

Roulston & Company, Inc., Cleveland, Ohio

Rowles, Winston & Co., Incorporated, Houston, Tex.

Royal Securities Inc., New York, N.Y.

Ruditz, George, New York, N.Y.

Rupe (Dallas) & Son, Inc., Dallas, Tex.

Russ & Company, San Antonio, Tex.

Russell (J. N.) & Co., Inc., Cleveland, Ohio (effective August 23, 1967)

Russell & Saxe, New York, N.Y.

Seiden & De Cuevas, Incorporated, New York, N.Y.

Seidlitz & Company, Inc., New York, N.Y.

Seligman (J. & W.) & Co., New York, N.Y.

Sacken (F. H.) & Co., New York, N.Y.

Sade & Co., Washington, D.C.

Sage, Rutty & Company, Inc., Rochester, N.Y.

Salomon Brothers & Hutzler, New York, N.Y.

Salomon (F. L.) & Co., New York, N.Y.

Samson, Kalb, Voorhis & Co., New York, N.Y.

Sanders & Company, Inc., Dallas, Tex.

Sartorius & Co., New York, N.Y.

Saunders, Gordon Co., Inc., New York, N.Y.

Saunders, Stiver & Co., Cleveland, Ohio

Scheffmeyer & Co., New York, N.Y.

Scheinman, Hochstin & Trotta, Inc., New York, N.Y.

Scherck, Stein & Franc Inc., St. Louis, Mo.

Schmidt, Roberts & Parke, Inc., Philadelphia, Pa. (effective August 26, 1967)

Schneider, Bernet & Hickman, Inc., Dallas, Tex.

Schwabacher & Co., San Francisco, Calif.

Schwartz & Tertuzzo, New York, N.Y.

Schwieckart, & Co., New York, N.Y.

Scott & Stringfellow, Richmond, Va.

Scranton (Chas. W.) & Co., New Haven, Conn. (effective August 25, 1967)

Seidel (Morton) & Company, Inc., Los Angeles, Calif.

Sexton & Smith, New York, N.Y.

Shaine (H. B.) & Co., Inc., Grand Rapids, Mich.

Shapiro (J.) Co., Bayonne, N.J.

Shaskan & Co., Inc., New York, N.Y.

Shearson-Hammill & Co., Incorporated, New York, N.Y.

Sheeline (Paul D.) & Co., Boston, Mass.

Sheffield Company, New York, N.Y.

Shields & Co., Inc., New York, N.Y.

Shuman, Agnew & Co., San Francisco, Calif.

Silver, William, New York, N.Y.

Simon (I. M.) & Co., St. Louis, Mo.

Simon, Strauss & Aibel, New York, N.Y.

Simon, Henry A., New York, N.Y.

Sincere and Company, Chicago, Ill.

Singer, Deane & Scribner, Pittsburgh, Pa.

Singer & Mackie, Inc., New York, N.Y.

Smith-Barney & Co., Incorporated, New York, N.Y.

Smith (E. W.) Co., Philadelphia, Pa.

Smith, Hague & Company, Detroit, Mich.

Smith, Moore & Co., St. Louis, Mo.

Smith (Pierre R.) & Co., Elyria, Ohio

Smith (W. L.) and Co., Inc., Lubbock, Tex.

Smithers (F. S.) & Co., New York, N.Y.

Snyder & Lerman, New York, N.Y.

Sparks (J. W.) & Co., New York, N.Y.

Spear, Leeds & Kellogg, New York, N.Y.

Spiegelberg & Co., New York, N.Y.

Spingarm, Heine & Co., New York, N.Y. (effective August 24, 1967)

Stamm (A. L.) & Co., New York, N.Y.

Stein Bros. & Boyce, Inc., Baltimore, Md.

Steiner, Rouse & Company, New York, N.Y.

Stephens Inc., Little Rock, Ark.

Sterling, Grace & Co., New York, N.Y.

Stern Brothers & Co., Kansas City, Mo.

Stern (E. H.) & Co., New York, N.Y.

Stern, Frank, Meyer & Fox, Inc., Los Angeles, Calif.

Stern (John R.), New York, N.Y.

Stern, Lauer & Co., New York, N.Y.

Stifel, Nicolaus & Company, Incorporated, St. Louis, Mo.

Stillman, Maynard & Co., New York, N.Y.

Stokes, Hoyt & Company, New York, N.Y.

Stone-Webster Securities Corporation, New York, N.Y.

Stone & Youngberg, San Francisco, Calif.

Stralem & Company, Incorporated, New York, N.Y.

Strauss (J. S.) & Co., San Francisco, Calif.

Streicher (J.) & Co., New York, N.Y.

Streicher (J.) & Co., Fagenson, Frankel Co., Inc. & Cambell & Co., New York, N.Y.

Sutro & Co., San Francisco, Calif.

Sutro Brothers & Co., New York, N.Y.

Swift, Henke & Co., Inc., Chicago, Ill. (effective August 25, 1967)

Swiss American Corporation, New York, N.Y.

Taiyo Tamasuka Securities, Inc., Los Angeles, Calif.

Tatro (Edwin L.) Company, New York, N.Y.

Teller (Albert) & Co., Inc., Philadelphia, Pa.

Telsey, Tobin, Palma, Striecher, Davis, Streicher & Schuman, New York, N.Y.

Tessel, Paturick & Ostrau, Inc., New York, N.Y.

Thomas & Company, Pittsburgh, Pa.

Thomson & McKinnon, New York, N.Y.

Timmins (J. R.) & Co., New York, N.Y.

Tobey & Kirk, New York, N.Y.

Trask, Spencer & Co., New York, N.Y.

Travers & Hume, New York, N.Y. (effective August 26, 1967)

Troster-Singer & Co., New York, N.Y.

Trubee, Collins & Co., Buffalo, N.Y.

Tsolainos (Theodore) & Co., New York, N.Y.

Tucker, Authony & Day (R. L.), New York, N.Y.

Tweedy, Browne & Reilly, New York, N.Y.

Tyche Securities, Inc., New York, N.Y.

Underwood, Neuhaus & Co., Incorporated, Houston, Tex.

Ungerleider, Goetz & Co., New York, N.Y.

United Equities Company, New York, N.Y.

Universal Securities Corporation, Las Vegas, Nev.

Unterberg (C. E.) Towbin Co., New York, N.Y.

Van Alstyne, Noel & Co., New York, N.Y.

Vanden Broeck, Lieber & Co., New York, N.Y.

Vanderhoef & Robinson, New York, N.Y.

Vaughan and Company, Wilmington, N.C.

Vercoe & Company, Columbus, Ohio

Viguerie, Hayne & Chaffee, Inc., New Orleans, La.

Vilas & Hickey, New York, N.Y.

vonNolcken (G. Alex), New York, N.Y.

Wagenseller and Durst, Inc., Los Angeles, Calif.

Wagner, Stott & Co., New York, N.Y.

Wainwright (H. C.) & Co., Boston, Mass.

Walin, Frank L., New York, N.Y. (effective August 26, 1967)

Walker (G. H.) & Co., New York, N.Y.

Walker, Hart & Co., New York, N.Y.

Walston & Co., Inc., New York, N.Y.

Walters, Peck & Co., New York, N.Y.

Warburg (E. M.) & Co., Inc., New York, N.Y.

Watling, Lerchen & Co., Detroit, Mich.

Watson (T. L.) & Co., New York, N.Y.

Weber, Hall, Cobb & Caudle, Inc., Dallas, Tex.

Weeden & Co., New York, N.Y.

Weingarten & Company, New York, N.Y.

Weinmann (Otto), New York, N.Y.

Weis, Voisin, Cannon, Inc., New York, N.Y.

Weiskopf II (Daniel K.), New York, N.Y.

Weiss (M. L.) & Co., New York, N.Y.

Weiss (M. L.) & Co., & O'Reich & Co., New York, N.Y.

Wellington & Co., New York, N.Y.

Wellington Management Company, Philadelphia, Pa. (effective August 23, 1967)

Warner (Benjamin) Co., New York, N.Y.

Wertheim & Co., New York, N.Y.

Wheat & Co., Inc., Richmond, Va.

Wheeler, Wheeler & De Simone, New York, N.Y.

White (A. J.) Carlotti & Co., East Providence, R.I. (effective August 25, 1967)

White & Company, Incorporated, St. Louis, Mo.

White, Weld & Co., New York, N.Y.

Whitney (H. N.), Goadby & Co., New York, N.Y.

Wien (M. S.) and Co., Jersey City, N.J.

Wineman, Weiss & Co., New York, N.Y. (effective August 23, 1967)

Winslow, Cohu & Stetson, Incorporated, New York, N.Y.

Winthrop (David) Company, New York, N.Y. (effective August 24, 1967)

Witter (Dean), & Co., New York, N.Y.

Wolfe & Co., New York, N.Y.

Wolfson, Zalkind & Company, Fall River, Mass.

Wollard & Company, Incorporated, Chicago, Ill.

Wood, Gundy & Co., Inc., New York, N.Y.

Wood, Struthers & Winthrop, New York, N.Y.

Wood, Walker & Co., New York, N.Y.

Woodard-Elwood & Co., Minneapolis, Minn.

Woodcock, Moyer, Fricke & French, Philadelphia, Pa.

Yamaichi Securities Co. of New York, Inc., New York, N.Y.

Yarnall, Biddle & Co., Philadelphia, Pa. (effective August 23, 1967)

Yates, Woods & Co., St. Louis, Mo.

Young (Herbert) & Co., Inc., New York, N.Y.

Ziegler (B. C.) & Company, West Bend, Wis.

Zinman (David S.) Company, Wilmington, Del.

Zuckerman, Smith & Co., New York, N.Y.

PARTICIPATING CUSTODIANS

American Fletcher National Bank and Trust Company, Indianapolis, Ind.

American National Bank and Trust Company of Chicago, Chicago, Ill. (effective August 24, 1967)

American National Bank of Denver (The), Denver, Colo.

Atlantic National Bank of Jacksonville, Jacksonville, Fla. (effective August 24, 1967)

Bank of New York, New York, N.Y.

Bankers Trust Company, New York, N.Y.

Central National Bank of Cleveland, Ohio, Cleveland, Ohio

Central National Bank of Richmond, Virginia, Richmond, Va.

Chase Manhattan Bank (The), New York, N.Y.

Chemical Bank, New York Trust Company, New York, N.Y.

Cleveland Trust Company, Cleveland, Ohio

Columbia National Bank of Kansas City, Kansas City, Mo.

Continental Illinois National Bank & Trust Company of Chicago, Chicago, Ill.

Crockers-Citizens National Bank, San Francisco, Calif.

Empire State Bank, Kansas City, Mo.

Fidelity Bank (The), Philadelphia, Pa.

Fifth Third Union Trust Company (The), Cincinnati, Ohio

First National Bank of Atlanta, Atlanta, Ga.

First National Bank of Chicago, Chicago, Ill.

First National Bank of Kansas City, Kansas City, Mo. (effective August 26, 1967)

First National Bank of Memphis, Tennessee, Memphis, Tenn.

First National Bank of Miami, Miami, Fla.

First National Bank of Oregon, Portland, Oreg.

First National Bank of St. Louis, St. Louis, Mo. (effective August 25, 1967)

First National City Bank of New York, New York, N.Y.

Franklin National Bank, New York, N.Y.

Fort Worth National Bank (The), Fort Worth, Tex. (effective August 25, 1967)

Frost National Bank of San Antonio, San Antonio, Tex.

Girard Trust Bank, Philadelphia, Pa.

Harris Trust and Savings Bank, Chicago, Ill.

Huntington National Bank of Columbus, Ohio (The), Columbus, Ohio

Indiana National Bank of Indianapolis, Indianapolis, Ind.

Irving Trust Company, New York, N.Y.

Jacksonville National Bank, Jacksonville, Fla.

La Salle National Bank, Chicago, Ill.

Manufacturers Hanover Trust Company, New York, N.Y.

Marine Midland Grace Company of New York, New York, N.Y.

Marion National Bank of Marion, Ind.

Marshall & Ilsley Bank, Milwaukee, Wis.

Mellon National Bank at Dallas, Dallas, Tex.

Mercantile National Bank at Dallas, Dallas, Tex. ( effective August 25, 1967)

Merchants National Bank and Trust Company, Indianapolis, Ind.

Morgan Guaranty Trust Company, New York, N.Y.

National American Bank of New Orleans, New Orleans, La. (effective August 26, 1967)

National Bank of Commerce in Memphis, Memphis, Tenn.

National Bank of Commerce in New Orleans, New Orleans, La. (effective August 23, 1967)

National Bank of Commerce of San Antonio, San Antonio, Tex.

National Bank of Detroit, Detroit, Mich.

National Bank of Washington (The), Washington, D.C.

National Bank of North America, West Hempstead, N.Y.

National City Bank of Cleveland, Cleveland, Ohio

Northern Trust Company, Chicago, Ill.

Oregon Bank (The), Portland, Oreg.

Pittsburgh National Bank, Pittsburgh, Pa.

Schroder First National Bank, New York, N.Y.

Sears Bank and Trust Company, Chicago, Ill.

Security First National Bank, Los Angeles, Calif.

Society National Bank of Cleveland, Cleveland, Ohio

Trust Company of New Jersey, Jersey City, N.J.

Union Commerce Bank, Cleveland, Ohio

Union Planters National Bank of Memphis, Memphis, Tenn.

Union California Bank International, New York, N.Y.

United California Bank, Los Angeles, Calif.

United States Trust Company, Wilmington, Del.

Walker Bank and Trust Company, Salt Lake City, Utah

Wilmington Trust Company, Wilmington, Del.

Worthen Bank and Trust Company, Little Rock, Ark. (effective August 24, 1967)

¹ also released as Technical Information Releases 928 and 930, dated Aug. 18 and Aug. 25, 1967.