Approval of Qualified Person for the Purposes of Section 165 (4) (d) of the Companies Act 1955, and Section 199 (1) (d) of the Companies Act 1993 Pursuant to section 165 (4) of the Companies Act 1955, and Section 199 (1) (d) of the Companies Act 1993, I approve Ralph George Bennett Coulam of North Shore, Auckland, a member of the Association of Authorised Public Accountants (England) as a qualified person for the purposes of those sections. Dated at Wellington this 18th day of March 1997. J. A. ARNOTT, Deputy Registrar of Companies.