Price Waterhouse Notice of Partnership Retirements This notice appears as a matter of record. The Dunedin practice of Price Waterhouse has been sold to the former Dunedin based partners effective from 1 January 1997. As a result, Price Waterhouse advises that Mr Raymond S. Polson, Mr Stephen J. Higgs and Mr Ross E. Pettitt have withdrawn from the partnership on 31 December 1996. PRICE WATERHOUSE.