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<2> already obtained le attached hereto. The first application for a necessity certificate covering a project can he very preliminary, but if such an application is timely we later can revamp the application or modi­fy it with amendments. The important point is to be sure our preliminary application is filed in time. We already have received necessity certificates covering certain projects. It is very probable that further expenditures have been made in connection with these same pro-jects that were not included in the costs and/or estimates that were submitted when these certificates were applied for. In such cases the Managers should advise this office, itemizing the additions and changes so we may decide whether an amendment to the original certificate should be souf$it. Several projects can be Included in one application for a necessity certificate if those projects all are of suoh a nature that one Army or Jfavy officer of authority is familiar with them. A memorandum covering necessity certificates already has been sent to those who attended the recent conference 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 is at all reasonable to consider any of them as being required in the interest of war effort activities, please provide us with the data. PCM E Chester H. Loveland