STATE OF NEW YORK
              DEPARTMENT OF TAXATION AND FINANCE
 
                         ALBANY 1, N. Y.
 
                          July 11, 1945
 
IN RE: ESTATE OF FRANKLIN D. ROOSEVELT (DUTCHESS COUNTY)
 
Henry T. Hackett, Esq.
226 Union Street
Poughkeepsie, N.Y.
 
Dear Sir:
 
        The department is enclosing herewith the waivers requested 
by you under date of July 6th. With reference to the custodian 
accounty in the City Bank Farmers Trust Company, 22 William Street, 
New York City, we will respectfully refer you to our attorney, 
Mr. Hamilton McInnes who is located at 80 Center Street.
 
                                    Respectfully  yours
 
                                  W.E. STEPHENS Deputy