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LAW OFFICES BENJAMIN, GALTON & ROBBINS CABLE "BENINGAL" NEW YORK ASHLAND 4: 0457-8-9 MELVIN C. ROBBINS DAVID S. GALTON HERMAN A. BENJAMIN 21 EAST 40TH STREET, NEW YORK, NEW YORK February 28, 1942 Mr. Germain Seligmann J. Seligman & Co. Inc. 5 East 57th Street New York City Dear Germain: I spoke to the attorneys for the Estate of Mrs. Manville. They have informed me that they have until April 18th before the date for the filing of claims will have expired. The state that they cannot as of yet tell whether the Estate is in a position to pay all creditors in full as this will be somewhat dependent upon various claims which are to be contested. They had no idea as to whether they would attempt to contest our claim although they did admit that as a matter of policy they were contesting many claims and putting the parties to their proof. In event, there would seem to be little that could be done for the time being. Sincerely, Melvin Robbins MCR:RP