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1 Judge Cohen 
1 JS 
1 NY

CABLE ADDRESS: "LADYCOURT."

SULLIVAN & CROMWELL

WM. NELSON CROMWELL.
ALFRED JARETZKI.
ROYALL VICTOR.
HENRY H. PIERCE.
GEORGE H. SULLIVAN.
EDWARD H. GREEN.
JOHN FOSTER DULLES.
WILBUR L. CUMMINGS.
WILLIAM F. CORLISS.
HJALMAR H. BOYESEN.
ALBERT S. RIDLEY.
EMERY H. SYKES.
RALPH ROYALL.
PHILIP L. MILLER.

49 & 51 Wall Street,
New York,
January 22, 1923.

Jacques Seligmann & Co., Inc.,
705 Fifth Avenue,
New York, N.Y.

Dear Sirs:

We beg to acknowledge receipt of your letter of January 20th, and note that Mr. Chauncey Belknap is not your attorney and that the matter of your claim against the Estate of the late Mr. Michael Dreicer will be taken up by your counsel.
     
We are advising Abraham Hershfield, Esq. accordingly, and he will doubtless be pleased to take this matter up with your accredited representative at any time.

Yours very truly,
Sullivan & Cromwell