1101 Linwood Street

Brooklyn, NY 11208



718-257-0219 FAX




January 5, 1998


Reference: Year 2000 Compliance


Please be advised that S & S X-Ray Products does not manufacture products containing computers.

Since there are no computers or data processing involving date codes in any S & S product, they will not be effected in any way by the change to the year 2000 format.


Very Truly Yours,


Fred Sopenoff