Ernst & Young

Rolls House
7 Rolls Building
Fetter Lane
London EC4A 1NH


Phone: 020 7951 2000
Telex: 885234
Fax: 020 7951 4001
CDE & LDE Box 241
Web site: http://www.eyuk.co.uk


D Latter Esq
Cost Reduction Analysts
62 Newtonlea Avenue
GLASGOW
G77 5QF
9 October 2000

CSS/1203MD


Dear David

Thank you for completing your audit and recommendations on General Services here at Ernst & Young.

The review highlighted potential savings that resulted in our existing Service Providers reducing their pricing to a more competitive level. We were therefore able to achieve savings with no disruption.

Also, the involvement of our staff during this review was minimal.

Yours sincerely

Mick Dalton
Mick Dalton
Senior Facilities Manager






The United Kingdom firm of Ernst & Young is a member of Ernst & Young International. It is authorised by The Institute of Chartered Accountants in England and Wales to carry on investment business. A list of partners' names is available for inspection at Becket House, 1 Lambeth Palace Road, London SE1 7EU, the partnership's principal place of business.

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