Fellow, Institute of Accounts, New York.

JOHN A. CHAMBERLAIN, A. B., LL. B.

Of the Cleveland Bar.

Lecturer on Suretyship, Western Reserve Law School.

Author of "Principles of Business Law."

HUGH WRIGHT

Auditor, Westlake Construction Company.

GLENN M. HOBBS, Ph. D.

Secretary, American School of Correspondence.

JESSIE M. SHEPHERD, A. B.