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               FEDERAL COMMUNICATIONS COMMISSION
                     WASHINGTON, D.C. 20554

                        December 23, 1986
                                                               
                                             In reply refer to:
                                                   RAO Letter 2



Responsible Accounting Officer
FCC Form M

Dear Sir:

     On December 2, 1986, the new Uniform System of Accounts (Part 32) was published in
the Federal Register. This version of Part 32 differs from the May 15, 1986 version, in that some
section numbers were revised to meet the Federal Register codification requirements.

     While some section numbers and cross-references are different in the Federal Register, the
account numbers were not affected.

     From this point forward, when referring to a Part 32 section number, the Federal Register
publication will be official and future correspondence should reference these numbers.

                                   Sincerely,

                                   John T. Curry
                                   Chief, Accounting Systems Branch
                                   Accounting and Audits Division