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<br /> <br />PARCEL, MAURO, HULTIN & SPAANSTRA, P.~,. <br />Mr. Neal Cohen <br />January 9, 1990 <br />Page 2 <br />We appreciate your participation in the process and hope that <br />you will call the undersigned if you have further questions or wish <br />to discuss the matter. <br />Very truly yours, <br />PARCEL, MAURO, HULTIN & SPAANSTRA, P.C. <br />Dean R. Masse <br />Attorneys r Battle Mountain Resources, <br />Inc. <br />DRM:zm <br />Enclosure <br />cc: Fred Banta <br />Frank Johnson <br />T. O'Connor <br />Dennis Donald <br />