Coopers & Lybrand Notice of Change of Partnership The partners of Coopers & Lybrand advise that Peter Manning Salmon of Auckland, retired from the national partnership on the 31st day of December 1995. The remaining partners carrying on practice as chartered accountants at Whangarei, Auckland, Manukau, Hamilton, Tauranga, Napier, New Plymouth, Palmerston North, Feilding, Wellington, Christchurch, Dunedin and Invercargill will continue to practice under the same name from the same addresses. Dated this 31st day of December 1995. COOPERS & LYBRAND.