James and Beverly Donehy - Page 3

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          the accounting firm of Ernst and Young in New York but who is not           
          admitted to practice before this Court.  The date "15 April 1996"           
          is handwritten opposite Ms. Berliner's signature on the last page           
          of the petition.  The mandatory filing fee was not enclosed with            
          the petition.  See Rule 20(b).                                              
               The petition arrived at the Court by mail in an envelope               
          properly addressed to the Court in Washington, D.C.  The envelope           
          bears the imprint of a rectangular ink stamp that states at the             
          top "Royal Mail" and that states at the bottom "Postage Paid -              
          Doncaster 1010 Great Britain".  The ink stamp does not include              
          any date.  An air mail sticker is also affixed to the envelope.             
          A return label placed immediately above the label for the                   
          addressee's name and address reads as follows:  "If undelivered             
          please return to: PO Box 1006, Doncaster DN4 5NE England".  The             
          return label is placed over what appears to be Ms. Berliner's               
          name and address at the office of Ernst and Young in New York.              
               Except for the docket number of this case, which was placed            
          on the envelope by personnel of the Court's Petitions Section, no           
          other markings, ink stamps, imprints, stickers, or labels appear            
          on either the front or reverse side of the envelope.  In                    
          particular, there are no U.S. stamps or postmarks whatsoever.               
          Rather, the envelope gives every indication that it was                     
          originally posted in Great Britain, transported across the                  

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