Tate & Lyle, Inc. and Subsidiaries - Page 14

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          Moreover, respondent will bear the burden of proof in respect of            
          any increased deficiency.  Rule 142(a).  With these points in               
          mind, we see no substantial prejudice to petitioner in allowing             
          respondent to amend her answer at this time, and petitioner                 
          essentially concedes the same.  Accordingly, we shall grant                 
          respondent's Motion for Leave to File Amendment to Answer filed             
          in docket No. 16170-94.                                                     
               To reflect the foregoing,                                              
          Appropriate orders will                                                     
          be issued.                                                                  





























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