December 18, 1997

Georgia Merit System

Flexible Benefits Division

Suite 606, West Tower

200 Piedmont Avenue

Atlanta, Georgia 30334

ATTENTION: Sherina McGhee

Spending Accounts Program

Dear Ms. McGhee :

Enclosed please find my Flexible Benefits Program Claim Form for the medical spending account. While I have checked that there is family dental coverage, the plan does not cover orthodontist expenses, which are itemized as Dr. Charles A. Lindsey's charges for my daughter, Emily Martin.

If you have any questions about this matter or if I need to provide you with further information, please let me know. I have attached relevant portions of the dental plan for your review.

Sincerely,

William L. Martin, III

Administrator/Clerk

Court of Appeals of Georgia

WLM , III/ld

Enclosures