Feb. 22, 1910

Mr. James B. Garner

Assistant Trust Officer

Wells Fargo Bank

464 California St.

San Francisco, Calif. 94120

Dear Sir:

In re: Jacob Emil Lewis Trust 3-13207

I am going to ask your indulgence before re-submitting the status, financial and otherwise, of my brother Eliot M. Lewis and myself. Offhand the chief change in my budget has come from the slight rise in the cost of living etc. In addition, I am paying higher rent, etc.

My brother Eliot has been in the hospital. He has had to submit to some severe operations. I do not know how much of this is covered by medical insurance, Medicare, etc., and how much from his own pocket. I was given to understand that if our health and especially, hospital costs rose, the matter could be submitted, but I am unable to give you any details, and at this writing, he is still too low for us to have any serious consultation.

But it is equally true that financially speaking, I am in almost the same position. An eye examination may or may not be costly, and may or may not require some hospitalization and even an operation, in addition to this, I have not submitted the estimates for the care of my teeth. I feel it would be easier and proper if my brother Eliot and I submitted joint reports and estimations, delayed at the moment on account of his present condition. I shall also know somewhat better by the month of April exactly what a more detailed report for the moment.

Sincerely, Samuel L. Lewis

P.S. In 1967 I was also hospitalized; all but $120 was then covered by Medicare. I do not know my present status in this regard, or even the status of Medicare itself.

410 Precita Ave.,

San Francisco, Calif.

April 15, 1969

James B. Garner,

Testamentary Trust Dept. Wells Fargo Bank

San Francisco, 94120

Ref 3-13207

Dear Mr. Garner:

Below is a rough raft of current expenditures, all the items of which can be verified. I am sorry I have been a little lax owing to pressures, the chief of which has been my working outside and overtime:

1. Rent and utilities                                 $220

2. Education and books                          100

3. Typewriter, stationery and repairs     50

4. Travel                                                  20

5. Radio, music and entertainment         50

6. Food in                                                  150

7. Food out                                              50

8. Contributions and taxes                      50

Postage, telephone, laundry                   30

10 Clothing and household                     30

11. Household help                                 50

                                                              $800

Remarks:

2. I was not given a complete university education by my family, and feel this is a necessity.

4. Note. I am restricted to “staying” at home plus free rides all the time. There is no leeway here.

11. At my age this has become a necessary expense. It is actually more, but I am now working part time and this is necessary both to fulfill the above needs, and to put in a reserve for legal, medical and other fees, for tools, repairs and gifts. The generous allotment you offer is still not enough and the interpretation of the Will is not clear. In the previous two years I was caught by illness and “saved” only because of Medicare.

Faithfully,

Samuel L. Lewis