Teleconference  Issuer Financial Analysis Under FASB Statement No.
133  Monday, December 3rd, 2001  10:00 AM (New York)  3:00 PM (London)        Dear Client:  Moody's Investors Service's Priority of Claims/Accounting Standing Committee is pleased to invite you to participate in a teleconference hosted by Patrick Finnegan, Arthur Fliegelman, and Dr. Ashwinpaul (Tony) Sondhi.
The teleconference will consist of approximately 30 minutes of prepared remarks, followed by a question and answer session.
Key highlights of the discussion will include:  *  Credit and financial analysis issues raised by FAS 133.
*  Moody's views on interpreting financial statements under FAS 133.
*  Problems and pitfalls of statements issued using FAS 133.
If you wish to participate, please dial one of the following numbers with the password of "Moodys" approximately 5-10 minutes prior to the start of the call:  ALL Callers -- 1- 312 - 470 - 0053 password "Moodys"

Moody's Teleconference - Issuer Financial Analysis Under FASB           Statement No. 133
Teleconference Issuer Financial Analysis Under FASB Statement No.
<NUMBER> Monday, December 0rd, <NUMBER> <NUMBER>:<NUMBER> AM (New York) <NUMBER>:<NUMBER> PM (London) Dear Client: Moody's Investors Service's Priority of Claims/Accounting Standing Committee is pleased to invite you to participate in a teleconference hosted by Patrick Finnegan, Arthur Fliegelman, and Dr. Ashwinpaul (Tony) Sondhi.
The teleconference will consist of approximately <NUMBER> minutes of prepared remarks, followed by a question and answer session.
Key highlights of the discussion will include: * Credit and financial analysis issues raised by FAS <NUMBER>.
* Moody's views on interpreting financial statements under FAS <NUMBER>.
* Problems and pitfalls of statements issued using FAS <NUMBER>.
If you wish to participate, please dial one of the following numbers with the password of "Moodys" approximately <NUMBER>-<NUMBER> minutes prior to the start of the call: ALL Callers -- <NUMBER>- <NUMBER> - <NUMBER> - <NUMBER> password "Moodys"
answer session key using fas pm london dear moody views interpreting committee pleased finnegan arthur fliegelman start monday december number problems pitfalls teleconference issuer financial