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January 30, 1928. Dr. Horbert n. McCo7. Harper Plaza Hotel, 5129 Harper Ave - Chicago, Ill. Dear Dr. McCoy: We beg to acknowledge receipt of your comments upon end criticioms of the Drinker reports which were submitted to you on or before January 11th. I wish to assure you that we most heartily appreciate the very careful consideration which you have given this report, togother with your comments upon the same in detail. The report is very thorough, and the side lights which you bring in will be invaluable to our legal staff in the matter of examin- ing scientific witnesses. As you probably realize, we here in New York have our nose so close to the situation that we are undoubtedly unable at times to get the larger perspective of the situmtion. At the moment we do not propose putting your report in the hands of any other than our logal conresentatives, and it is quite probable that it might never be entered into the records, still it will serve as a guide for the direct examination should you be called as an expert witness, as well as cross examination of witnesses called by the plaintiffs. Very truly yours, HHBarker:RH Vice President.