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May 1 4 , 1 9 5 1 . Mr. William Reinhardt, Vice President, Las Vegas Land and Water Co*, 422 West Sixth Street, Los Angeles 14, California. Dear Mr. Reinhardts Inclosed are duplicate copies of some figures on present day cost of your Las Vegas water utility— as extracted from exhibits presented in your recent rate case before the Public Service Commission of Nevada, This data will be of use to us in the forthcoming conferences, and you may like an opportunity to have the statements checked, and the references examined, in the meantime. If any erroneous deductions have been made of the data, I would like to have the same corrected. My valuation is in so much greater detail that detailed comparisons of individual items are not so easy. The changes which you made in the inventory, as republished Dec. 31, 1951, involve additions like cement for the sealing of the wells at various stages, bolts and gaskets, — all of which I may valuate and add to my total, since my sheets were all completed before your revised sheets were received. The recent conferences over the 40-inch pipe line from Lake Mead have taken considerable of ray time this last week, but we are hastening our preparations for the coming conference. Thanking you for any comment you desire to make on the enclosed extracts, I am Very truly yours, Howard F. Clark