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already obtained is attached hare to. Hie first application for a neeessity certificate covering a project can he ear; preliminary, tout i t such an application Is timely we later oan revamp the application or modi ff it with amendments, the Important point Is to be sure oar preliminary application la filed In time. ¥t already have resolved necessity certificate# covering ear tain projects. It is very probable that further expenditures have been made In connection vith these aaim pro­ject# that ware not included In the costs and/or estimates that were submitted when these certificates ware applied for. In sueh eases the Managers should advise this of float Itemising the additions and ohangea so we may decide whether an amendment to the original certificate should be nought. Several projects oan be Included In one application for % necessity certificate if those project# all are of each a nature that one ftrwy or Mavy officer of authority is familiar with then. A memorandum covering necessity certificates already has been eent to those who attended the recent confer®no® of Managers and Accountants. A copy of same is attached hereto for ready reference. Review all your expenditures that have been or will be charged to capital and if it la at all reasonable to consider any of them os being required lit the interest o f war effort activities, please provide us with the data. PCM ft Cheater H. Loveland