L.L. Bean, Inc., Leon Gorman, Tax Matters Person - Page 48

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               Q.   Was Symmes, Maini & McKee [the architectural                      
               designers for the 1986 Shipping Building] involved with                
               the --                                                                 
               A.   They did not design the rack system or the                        
               mezzanine system.  We gave them a drawing of the rack                  
               system that we were going to install into the space so                 
               that they knew how to place their lighting, how to                     
               place their sprinklers, how to place their mechanical                  
               systems.                                                               
               Q.   Okay.  They did design the lighting for the                       
               mezzanine, did they?  And incorporated it in the                       
               overall lighting plan of the building.                                 
               A.   That's correct.                                                   
               Q.   And they did that for the electrical service.                     
               A.   That's correct.                                                   
               Q.   And they did that for the heating.                                
               A.   Right.                                                            
               Q.   And the ventilation.                                              
               A.   And, again, they were told at the initial design                  
               to plan capacity for the building, for the mechanical                  
               systems, the heating system and for the electrical                     
               system and for the sprinkler system, that, in the                      
               future, we would be adding the mezzanine level and that                
               would require an additional level of lighting, an                      
               additional level of sprinklers, and an additional level                
               of heat and ventilation.                                               

               Moreover, the construction and the integration of the                  
          Mezzanine System in the 1986 Shipping Building demonstrate the              
          expectation that it would remain in place indefinitely.                     
          Electrical wiring, communications cables, sprinkler systems, and            
          duct work for heating and ventilating are all attached to the               
          Mezzanine System.  In addition, the four freight elevators                  




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