Coopers & Lybrand Notice of Change of Partnership The partners of Coopers & Lybrand advise that Ian John Clarke of Tauranga, retired from the national partnership on the 30th day of November 1993. The remaining partners carrying on practice as chartered accountants at Whangarei, Auckland, Manukau, Hamilton, Tauranga, Napier, Hastings, New Plymouth, Palmerston North, Feilding, Wellington, Johnsonville, Christchurch, Dunedin and Invercargill, will continue to practice under the same name from the same addresses. Dated this 30th day of November 1993. COOPERS & LYBRAND.