Bachmann J.G., 1650 Bway
Baker Sutton & Co., 41 Maiden La.
Barasch & Wolf, 1440 Bway
Barnett Lewis, 1476 Bway
Barr James, 270 Madison av.
Basson P.E., 350 Bway
Batchelder F.J., 55 John
Baum David, 415 Lexington av.
Baumgarten A., 1440 Bway
Baylis H.C., 113 W. 42nd.
Beard & Abney, 111 Bway
Becker Harry, 1440 Bway
Becker Sanford, 53 Park pl
Bender J. 23 W 43d
Benjamin M.E., 126 5th av.
Bennett Jacob. 1767 Bway
Berdon David & Co., 1440 Bway
Berensen M.A. & Co., 1328 Bway
Bergen Geo. L. & Co., 55 Liberty
Berman Nathan, 1440 Bway
Bernstein Meyer, 2292 Madison av.
Berran Robert J. 111 Bway
Bersohn A.P., 25 W 43d
Berson Samuel, 233 Bway
Biermann D.P., 41 Park Row
Bieth Chas. E., 130 W 42d.
Birss J.H., 347 5th av.
Blumenstock M., 110 E 42d.
Bossowick Irving, 1440 Bway.
Bourke & Bourke, 21 Park row
Boyce, Hughes & Farrell, 110 William
Brach Henry, 52 Bway
Brand B., 152 W. 42d
Breger, Lichtblau & Co., 220 Bway.
Brennen & Theys 19 E. 21st
Briggs Russell E., 250 W. 57th
Broaker Frank, 63 5th av.
Broder & Weinstein, 250 W. 57th
Brown Raymond C., 342 Madison av
Brozan & Katz, 51 Chambers
Brummer Leon, & Becker, 171 Madison av.
Bruneau Arman L., 108 Fulton
Burnett Lawrence & Co., 565 5th av.
Burt Ed. R. & Co., 149 Bway.
Byrnes & Baker 76 William

C

Cagney, L.M., 109 W. 57th
Camp Sherman P., 263 5th av.
Campbell Smith & Co., 110 E. 42d.
Carter C. H. & Co., 1440 Bway.
Cartwright Otho Grandford, 31 Nassau. E. 40th
Certified Audit Co., 1440 Bway
Child Chester P., 17 E. 42nd.
Church, Geo. H., 55 Wall
Citrin Morris, 1 Madison av.
Clabaugh Wm. & Co., 1776 Bway
Clair Francis R., 80 Maiden La
Cohen J.D., 570 7th av.
Cohen Louis L., 225 Bway
Cole John I. Son & Co., 253 Bway
Cole Viott M., 253 Bway
Collier H.G., 19 Madison av.
Columbia Auditors, 565 5th av.
Commercial Certified Accounting Co., 1 Mad. Ave.
Conant L. H. & Co., 709 6th av.
Condell Mark, 233 Bway
Conroy Thomas F., 67 Wall
Copeland Samuel, 126 Liberty.
Cummings Harry A., 1440 Bway

D

Daub Theodora, 1133 Bway
Davies & Davies, 1103 Park av.
Davis Henry Clark, 253 Bway
Davis Sol., 331 Madison av.
Day Clarence M., 87 Nassau
Dennis Wm. H., 120 Bway Tel. Rector 1562
Djorup Christian & Co., 347 Madison av.
Dolowitz Alexander, 70 W. 40th
Driscoll James J., 25 Bway
Dube Morris, 261 Bway

E

Eastern Audit Co., 20 Vesey. Tel. Fitzroy 8964
Eckes & Dean, 40 Rector
Edmonds David J., 17 Cedar
Eichenbaum Jos. G., 1 Madison av.
Eisenkoff Irving M., 170 Bway
Eisner Joseph, 9 E. 38th
Elder, David & Co.., 44 Beaver.
Engel Emanuel 233 Bway
Epstein & Wulfing, 27 William
Ernst & Ernst, 80 Maiden la.

F

Fairbanks Kenneth, 29 Bway
Farrell James F., 110 William
Farrington Howard F. & Co., 126 Liberty. Tel. Rector 5087
Feder Daniel, 1767 Bway
Federal Tax Service Corp'n, 120 Bway
Fero D.S., 105 W.40th. Tel. Pennsylvania 1239
Finke Myron A., 19 W. 44th
Fischman Samuel, 19 W. 44th
Forster Wm. J., 285 Madison av.
Fox Arthur & Co., 331 Madison av.
Frank Joseph, 225 W. 34th
Frank & Goldenberg 225 W. 34th. Tel. Lackawanna 6166-7
Franzblau Wm., 570 7th av.
Freeman, Davis & Co., 570 7th av.
Freidman Chas., 23 E.26th
Friedman D., 535 5th av. Tel. Vanderbilt 9025
Frost Charles, 292 Madison av.

G

Galenson Louis, 15 Park row
Geller & Akabas, 1440 Bway
Gilbert F. L., 80 Maiden la
Gimson L.K., 55 Liberty
Gladstone Goldblat & Co., 233 Bway
Goldberg Maurice, 358 5th av.
Goldberg Morris W., 110 W 40th
Goldenberg Irving, 225 W. 34th
Goldschmidt H.E., 105 W. 40th
Goldsmith Bertram, 7 Dey
Goldstein David, 1440 Bway
Gompers Lewis, 81 Fulton
Goodloe J.S.M., 165 Bway
Goodman Max, 132 W. 31st
Gordon John & Co. 271 Madison av.
Gore H.R., 110 E 42d
Gottheimer-Getz & Co., 570 7th av. 
Gough Edward C., 50 E. 42d
Graef Joseph E., 55 John
Gray Benjamin F., 522 5th av
Gray, Scheiber & Co., 522 5th av.
Greeley Harold Dudley, 23 W 43d
Greenfield F.W., 507 5th av
Greenman Howard, 20 Vesey
Gross Accounting Co., Inc., 130 W. 42d
Grundmann O.A., 40 Rector
Gunnell Edward, 111 Bway

H

Haas & Schlesinger, 521 5th av.
Haberstroh Fred., 15 Park row
Hammond Arthur D. & Co. 76 William. Tel John 4044.
Harris Arthur, 51 Chambers
Harrow Benjamin, 51 Chambers
Hart Bros., Drake & Co., 225 Bway
Hartye Fred T., 565 5th av.
Harvey, Fuller & Co., 82 Beaver
Haskins & Sells, 15 Broad. 
Hawkins H.B. & Co., 49 Wall
Head G.R.N., 1123 Bway
Hecht Charles & Co., 292 Madison av. 
Heller Carl, 19 W. 44th
Heller Samuel & Co., 1440 Bway
Hersch Max M., 51 Chambers
Hilditch F.W., 17 E. 42d
Hill, Conlin & Clark 285 Madison av.
Hinds, George K., 19 W. 44th
Hirschfeld Adolf, 565 5th av.
Hoffman Daniel, 342 Madison av
Homes & Davis, 521 5th av. 
Hopson H.C., 61 Bway 
Horn Nathan, 342 Madison av.
Horowitz Louis, 949 Bway
Huene Arthur H., 51 Chambers
Hughes James F., 110 William
Hunt Geo I. & Co., 27 William
Hunter Alexander & Co., 149 Bway. 
Hurdman & Cranstoun, Borden Bldg., 350 Mad. av. 
Hurwitz Benj. J. 1440 Bway

I

Immerman L. & Co., 475 5th av.
International Audit Co., Inc., 67 W. 44th

J

Jablow Abraham, 1440 Bway
Jacobs David B., 217 Bway
Jacobson Charles, 110 W. 40th
Jacobson H.I. 225 Bway
Jacobson Louis, 296 Bway
Jacobson & Greenfeld, 51 Chambers.
Jasper & Herington, Inc., 1476 Bway
Johnson Wm. B., 43 Cedar
Jonick & Eichenbaum, 1 Madison av.
Joyce & Mattis, 1 Pershing Sq.

K

Kadison Louis, 233 Bway. Tel. Fitzroy 9358
Kaiser & Seiden, 415 Lexington av.
Kane Louis I., 62 W. 47th
Kaplan Sidney, 2 Lafayette. Tel. Worth 3536
Karmel Abraham, 949 Bway
Kass J.B., 63 Park row
Katz Philip, 1440 Bway
Kaufman Abraham C., 303 5th av.
Kelleher Bartholomew C. & Co., 32 Bway
Kelly, Becker & Co., 949 Bway
Kenney Thomas H., 42 Bway
Kera J.W., 1141 Bway. Tel. Longacre 8572
Kerr George. 342 Madison av
Kessler Israel H., 33 W. 42d
Kincaid & Hanson, 2 Lafayette. 
Kingston S.C. & Co., 522 5th av.
Klein Charles A., 535 5th av. 
Klein, Hinds & Finke, 19 W. 44th. 
Klein Joseph J., 19 W. 44th
Klosk Hyman L., 1440 Bway
Koch John H. & Co., 55 Liberty 
Kortjohn Martin & Company, 10 E. 40th. 
Kraft Samuel, 1 Madison av.
Krasner A.J., 1440 Bway
Kroehl Howard & Co., 25 Broad
Kromberg & Lustgarten, 1475 Bway
Kuhns Maurice S. & C., 110 E. 42d
Kurtz James, 1170 Bway
Kurzman Louis, 396 Bway
Kutner Irving M., 1440 Bway

L

Lafrentz A.F., 100 Bway
Lafrentz F.W., 100 Bway
Laskey E.A. 1440 Bway
Lawrence Scudder & Co., 120 Bway
Leffler, Neidle & Frank, 292 Madison av.
Lefker Harry, 291 Bway
Lehrfeld J.M. & Co., 286 5th av.
Lehrfeld Jacob M., 286 5th av.
Leidesdorf S. D. & Co., 1 Pershing Sq.
Leonard Anzer & Leister, 15 Park row\
Lever S. H., 120 Bway
Levine H. Bernard, 291 Bway
Levine Leonard, 79 Madison av.
Levowitz Daniel J., 15 Park row
Levy daniel & Co., 1475 Bway
Levy Saul, 475 5th av.
Lingley, Baird & Dixon, 41 Maiden la
Little Albert E., 43 Cedar
Lobell N., 220 Bway
Loeb Simon, 521 5th av.
Loeb & Troper, 303 5th av
Loewenwarter Paul L., 551 5th av.
Loomis, Suffern & Fernald., 50 Broad.
Lord Clarkson E., 342 Madison av.
Lord & Lord, 342 Madison av. 
Lubin Joseph I., 9 E. 38th
Ludewig & Deutsch, 52 Vanderbilt av.

M

Maass H. C. & Co., 75 Maiden la
Mac Rae Farquhar J. & Co., 90 Wall
Mahoney, Bowen & Hanley, 9 Park pl
Main Frank Wilbur, 149 Bway
Main & Company, 149 Bway, Tel. Barclay 2712
Makay A.F., 347 5th av
Mandel Frank E., 233 Bway
Markel Arnold, 30 Church
Marshall Frederick, 41 Union sq.
Marwick, Mitchell & Co., 40 Exchange pl. Tel. Hanover 01184
Mattingly L.P. & Co., 120 Bway
Maxcy Charles J., 150 William
Mayer Abraham I., 170 Bway.
Mayer & Eisenkoff. 170 Bway
Mc Allister E.A., 2 Rector
McCarthy Jos. F., 211 Park Row
McClelland Thos. F., 25 Broad
McCulloh Chas. S., 100 Bway
McKenna James A., 80 Maiden la
McKeon, Winfield & Co., 36 W. 44th
Mc Whorter Charles F. & Co., 15 William. 
Mechner & Felber, 1457 Bway
Merchants Auditing & Accounting Co., 290 Bway
Meyer, Louis, 51 Chambers
Meyer Max, 220 Bway
Michaelson & Kraft, 1 Madison av. 
Milchman Irving, 1440 Bway
Millar Edward B., (C.P.A.) 20 Vesey
Milligan Wm. A. & Co., 342 Madison av
Mitchell Francis L., 31 Nassau
Mitchell J.J. & Co., 408 Bway.
Monk Arthur P., 16 Exchange pl
Morris M., 152 W 42d
Morrison F.A. & Co., 68 William
Morse, Perley & Co., 165 Bway
Muller Marcus A., 1819 Bway
Myer Geo. W., Jr., 31 Nassau

N
Nasmyth C. J., 51 Chambers
National Certified Audit Co., 1270 Bway
Nelson Godfrey N., 1475 Bway 
N.Y. State Society of Certified Public Accountants, 110 William
Newberger Sam'l & Co., 38 Park row
Newman Norman C., 320 Bway
Nicholson J. Lee & Co., 233 Bway
Niles & Niles, 60 Bway

P

Pangborn W.S., 220 Bway
Park Stanley W., 41 Maiden la
Pasley Robert S., 67 Wall
Pasley & Conroy, 67 Wall. 
Patterson Saml. D., 141 Bway
Patterson, Teele & Dennis, 120 Bway. 
Peloubet L.G., 25 Bway
Peloubet M.E., 25 Bway
Perine Edw. T., 149 Bway
Perine & Co., 149 Bway
Perper Geo. W., 120 W. 42d
Peyser Michael, 1 Madison av.
Phelps Chas. D., 143 Liberty
Phillips Theodore Jr., 521 5th av.
Phiney Robt. N., 120 Bway
Pintel & Schlanger, 1440 Bway. 
Pirman Ernest J. & Co., 51 Chambers
Pittluck & Pittluck, 200 5th av.
Plager & Lipkint, 1440 Bway. Tel. Penna. 9236
Pomerance Nathaniel, 320 Bway
Ponemon P.R. & Co., 1440 Bway
Prosnitz L.B. & Co., 225 5th av.
Puder & Puder, 1133 Bway

Q

Query & Calvert, 2 E. 23d
Quinn, Berran & Co., 15 E. 42d

R

Rafter Adolphe, 1 Bway
Rappaport Abraham, 1440 Bway
Redstone Henry A., 165 Bway
Reeve A. F. & Co., 100 E. 42nd.
Reich Arthur O., 1440 Bway
Reis Bernard & Co., 8 W. 40th. 
Reiter Samuel M., 1440 Bway
Reuck Geo. M. 43 Cedar
Rhyne Wm. C., 30 Church
Rice Harry M., 100 Bway
Richardson F.W., 150 Nassau
Riddle & Camp, 31 Nassau
Rieders Henry H., 25 W. 43d
Rigby Percy B., 117 W. 28th
Riggins & Beck, 286 5th av.
Robbins Ira B., 270 Madison av.
Rohrbach John F.D., 233 Bway
Rosenbaum, Arnold M., 565 5th av.
Rose Alfred & Co., 140 Cedar
Rosenberg Irving, 11 W. 42d. 
Ross Saml., 342 Madison av.
Rossmore E.E. & Co., Inc., 551 5th av.
Rothberg Jacob B., 1440 Bway
Rothman & Moses, 302 Bway

S

Sachs George M., 19 W. 44th
Salway Wm. S., 149 Bway
Sanders A.H., 225 5th av.
Sandler N., 1152 W. 42d
Scall Max, 51 Chambers
Schaeberle Fredk. M., 30 Church
Schapiro & Schapiro, 165 Bway
Scheiber Max S., 522 5th ave
Schlefer L., 220 5th av.
Schneider Frank Loeb Co., 1440 Bway. 
Schneider Theo. I. Co., 1140 Bway
Schoenberg N., 1440 Bway
Schwartz & Holtz, 1440 Bway
Scovell Wellington & Co., 270 Madison av.
Scudder L. & Co., 50 Pine
Scudder Marvyn & Co., 177 Bway.
Searle, Miller & Co., 25 Broad
Seidman Henry L., 250 W. 57th. 
Seidman & Seidman, 2 Lafayette
Semple Allan, 40 Wall
Serling Carl S., 11 W. 42d.
Serling Carl S. & Co., 11 W. 42nd. 
Shmerler Maxwell, 551 5th av.
Shoemaker Edward W., 15 William
Siegel Jacob, 1440 Bway.
Siegel Robert & Co., 291 Bway
Silvey Jacob M., 15 Park Row
Simonoff, Peyser & Citrin, 11 W. 42nd.
Sinclair Arthur B. & Co., 415 Lexington av.
Sinnott George H., 56 Pine
Smith A. W. & Co., 23 Broad
Smith Chas. B., 72 Trinity pl.
Smith Edward C., C.P.A., 15 Park row. 
Smith, F.H., 30 Church
Smith Harry M. 110 E. 42nd
Spark Mann & Co., 347 5th av.
Sparrow Harvey & Co., 82 Beaver
Spritzer Saml. L., 75 Maiden la.
Squires & Co., 25 Broad
Stander L.E., 331 Madison av.
Staub Walter A., 110 William
Sterling T.H., 25 Bway
Stern Alfred J., 522 5th av.
Stollerman M.W., 1440 Bway
Stratford Audit Co., Inc. 565 5th av.
Suffern Philip S., 40 Rector

T

Tanner Benjamin F., 50 Church
Thompson M.W., 36 W. 44th
Todman Frederick S. & Co., 27 William. 
Topper Wm., 29 Bway
Trostler Cole, 292 Madison av.

U

Ullmann Felix & Co., 12 E. 41st.
Unger & Unger 225 Bway.

V

Varay Henry, 57 William
Vaughan A.S., 30 Broad

W

Wagner Louis, 11 W. 42d
Ward Weber & Co., 25 Bway.
Warner Philip J., 15 E. 26th
Watson Geo. K. & Co., 30 Church. 
Watterson & Co., 110 E 42d
Weber George H., 25 Bway
Webster H.M. & Co., 2 W. 45th. 
Weinstein R., 242 W. 36th
Weisen L. & Co., 1123 Bway
Weiser M. R., 342 Madison av.
Weiss W.F. & Co., 7 Dey. 
White James Frederick & Co., 33 W. 42nd. 
Whittlesey Willis S., (C.P.A.) 101 Parkav.
Williams Cyrus, 31 Union sq.
Williams Wm. M., 165 Bway
Winbar Audit Co., 570 7th av.
Winick H.J., 570 7th av.
Winkler Oscar, 19 W. 44th
Wolf James B., 1440 Bway
Wolfe Morley S., 522 5th av.
Wolff Mark, 50 Madison av.
Wood J. Fredk. E., 110 William Tel: Beekman 0340.
Wood Theo. S., 100 E. 45th
Woodruff Frank H., Jr., 302 Bway
Wuerfel Gustave A., 220 Bway
Wyman Jos. G., 60 Wall
Wythes & Wilson, 30 Church

Y and Z
Young Arthur & Co., 82 Beaver
Zabelle & Golinko, 205 W. 39th
Zuckerman, Henry, 256 Bway

A

Aaronson Robt. B., 141 Bway. 
Aber Albert & Co., 68 William. 
Ackerman, Herbert S., 41 Park Row
Adams Joseph M. & Co., 1133 Bway
Adelson Abraham, 1440 Bway
Adelson M, . 1440 Bway
Alsofrom J. 347 5th av
Am. Institute of Accountants, 135 Cedar. 
Am. Food Control System, Inc., 1974 Bway
Amster Isadore, 1440 Bway
Andersen Art;hur & Co., 67 Wall
Andrews James L., 350 Madison av. 
Apfel E. R. & H. J., 280 Mdison av.
Archer W.G. & Associates, 290 Bway. 
Audit Co., of America, 110 W. 40th
Audit Co., of N.Y., 72 Pine
Audit Service & Accounting Co., 1440 Bway.
Axel Bros., 10 E 43d

B

Baer Martin & Co., 152 W42d
Baird John J., 41 Maiden Lane
Bankers Audit Co., 175 5th av.
Bankers & Merchants Accounting Co., 149 Bway.
Banks Alex. S., 7 Dey
Banks, Haig & Lindars, 9 Park Pl.
Barach Sam'l W., 331 Madison av.
Barr James & Co., 270 Madison av.
Barr James, 10 E. 40th
Barrett Percy S., 51 E. 42d
Barrow, Wade, Guthrie & Co., 122 E. 42d
Barth Mark, 140 Nassau
Bauer Adolph, 799 Bway. Tel. Stuyvesant 8607
Baum Abraham, 33 W. 42d
Baumgarten David, 1440 Bway
Baylis H.C., 1270 Bway
Beck Fred, 1482 Bway
Beck Herman, 110 W. 40th
Becker J.L., 11 W. 42nd
Becker W.H. & Co., 290 Bway
Behrman H.J., & M.H., 292 Madison av.
Bell Louis, 1133 Bway
Bennett & Berck, 1767 Bway
Berg H.A. & Co., 150 Nassau
Berger Elias, 51 Chambers
Bergmann F.A. & Co., 154 Nassau
Berman Harry, 358 5th av.
Bernstein Meyer, 570 7th av.
Bersohn A.P., 25 W. 43d
Bilchick A.L., 383 Madison av.
Bingham Rose L., 1819 Bway
Birss John H., 347 5th av.
Bishop John G., 20 Broad
Blackstone F. Gordon, 25 Bway
Bloom, Samuel, 1482 Bway.
Bosky I.A. & Co., 1482 Bway
Bowers & Rooney 271 Madison av.
Breen T.C., 25 Bway
Breger M., 220 Bway
Briskin, Sohn & Feiman, 1457 Bway
Broaker Acc. Corpn., Inc., 63 5th av.
Brown Haber Geller & Co., 1270 Bway.
Brown Matthews & Co., 82 Beaaver
Brown Raymond C. & Co., 342 Madison av.
Browndorff H., 1 Madison av.
Buck George, 25 Spruce
Burgess Wm. E., 140 Cedar
Burt Edward R. & Co., 149 Bway

C

Columbia Audit Co., 41 Park row
Columbia Auditors, Inc. 565 5th av.
Commerce Audit Co., 1440 Bway
Commercial Audit Co., 11 W. 42d.
Commercial Audit & Accounting Co., 570 7th av.
Commercial Efficiency Co., 373 4th av.
Conrad Morton S., 25 W. 44th
Consolidated Audit Co., 295 5th av.
Cornell M., 963 Madison av.
Cost Accounting Co., of N.Y., 110 W.40th Couchman Chas. B., 350 Madison av.
Coughlan & Coughlan, 949 Bway
Courter & Rhyne, 30 Church. 
Cox Henry L., 277 Bway
Crockett, Couchman & Crawford, 122 E. 42d. 
Cronin & Cronin 1 Madison av.
Crowley & Co., 507 5th av.
Crown Audit Co., 12 W. 17th
Cryan Thos V., 45 Nassau
Cummings, Robinson & Jaeger, 292 Madison av.

D

Davis, Samuel, 570 7th av.
Dawson Miles M. & Son, 36 W. 44th. 
Decker Hiram E., 2 Rector
Deloitte, Plender, Griffiths & Co., 49 Wall. 
Deutsch, Siegel & Goldberg, 220 Bway.
Dickman Wm. & Co., 251 W. 39th. 
Donaldson William R., 50 Broad, 
Donohue John J., 320 Bway.
Dooley F.M., 25 Beaver
Dorf Jack, 306 W. 37th
Dorfman Demax, 15 Park row
Dryander, R.P. 32 Nassau
Dubins Barnett, 152 W. 42d 

E

Eastern Audit Co., Inc., 20 Vesey
Eckhoff Henry G., 41 Park row
Economist Audit & System Co., 285 W. 4th
Edelman Mathew M., 23 W. 43d
Edelson Emanuel, 1440 Bwa;y
Edmonds & Naylor, Inc., 17-27 Cedar.
Ehrlich So., 129 W. 29th
Eichenbaum Jos. G., 1 Madison av.
Elder, David & Co., 34 Pine
Electric Consumers Audit Co., Inc. 24 E. 23d
Elkan Herman M., 1036 Leggett av.
Emerson Arthur E., 25 W. 43rd
Empire State Audit & Acc.Co., 1133 Bway
Engel E. 233 Bway
Eolis A.L. & Associates, 949 Bway. 
Equitable Audit Co., 347 5th av.
Escoett & Co., 110 William
Esquerre Paul Jos., 20 Vesey
Ettinger Virgil P., 120 Bway
Exclusive Audit Co., 277 Bway

F

Fackler & Breiby, 50 Broad
Falconer R. Mitchell, 141 Bway
Falk Joseph M., 522 5th av.
Federal Audit Service, 4307 Bway
Feigenbaum Maurice B., 1440 Bway
Feigenbaum S.F., 220 Bway
Feinberg J.H. 291 Bway
Feinberg & Jacobs, 1440 Bway
Feinstein Aaron, 64 Fulton
Fertig Arthur & Co., 1440 Bway
Fink Max, 233 Bway
Fink N. & Co., 1133 Bway
Fischman Sam'l 19 W. 44th
Fish George David, 152 W. 42d
Fisher W.F., 25 Bway.
Fleming W.A. & Co., 21 E. 40th
Foote & Foote, 117 Liberty
Fowler Robert S., 353 5th av.
Fox Maurice, 33 W. 42d.
Frank Joseph, 225 W. 34th
Frank & Goldenberg, 225 W. 34th
Franke John J., 350 Bway
Frankel Mandel., 19 W. 44th
Frendel Max W., 1440 Bway
Friedman M., 393 4th av.
Friend Louis M., 105 5th av.
Froggatt Jos. & Co., Inc., 25 Church

G

Gall C.A. & Co., 67 Wall, 
Garretson Malcolm C., 1170 Bway.
General Accounting Co., 949 Bway
Genez & Hartmann, 29 Bway.
Giles C.D. & Co., 67 Wall.
Gill Joseph, 40 Rector
Ginsberg Edw. D., 15 Park row
Ginsberg Isidor, 41 Union sq.
Ginzler Edward, 949 Bway
Glickman Audit Co., 175 5th av.
Goell Mark J., 1 Madison av
Goetting L.C. & Co., 50 Union sq.
Gold I.J. 1819 Bway
Goldberg Alexander, 123 William 
Goldberg, Maurice E., 1440 Bway
Golden Herman, 1540 Bway
Golding Max, 110 W. 34th
Goldring Alex., 565 5th av
Goldsmith Bertram, 7 Dey
Goldsmith H.E., 105 W. 40th
Goldstein Bros., 29 W 111th
Goldstein Emanuel, 475 5th av
Goldstein Harry I., 12 E 41st
Goldstein Louis H., 320 Bway
Goldstone William, 130 W. 42d
Gompers Lewis, 81 Fulton
Goodman So., 1133 Bway
Goodspeed C.F., 233 Bway
Goodwin J. Pryse, 40 Exchange pl.
Gore H.R., 155 E. 42d
Gotham Audit Co., 303 5th av
Gotthilf Kutner & Co., Inc., 1440 Bway. 
Gotthilf Morris H., 1440 Bway
Gottlieb Albert A., 302 Bway
Gower Wm. B., 111 Bway
Graef J.E. & Co., 55 John
Graf S., 21 Bennett av
Grant Alexander & Co., 150 William. 
Greenspan Aaron, 1440 Bway
Greenwood H.S., 2 Rector
Griner Henry M., 15 Park row
Gross Accounting Co., 130 W 42d
Grossman Davaid, 1501 Bway
Guarantee Audit Co., 1123 Bway
Gurenson Charles, 270 Madison av
Gurien Audit Co., 396 Bway. Tel. Canal 2842
Gurien Meyer, 1170 Bway
Gwynne T.B., 2 Rector

H

Haberstroh Fred, 15 Park row
Hafer Henry E., 1440 Bway
Halem Morris, 271 Madison av.
Hall A.F., 53 Park pl
Halpert Leo. J., 1133 Bway
Harrington R.V., 55 W. 42d
Harris D.W. & Co., 41 Maiden la
Harris, Kerr & Cook 347 Madison av.
Harrison Jacob, 1265 Bway
Hart & Robinson, 18 E. 125th
Hauck Chas. A., 127 Duane
Hauser Charles P., 1 Pershing sq
Hawkins & Adlerblum, 1440 Bway
Hayward Maxwell 2 Rector
Heaton W.C. & Co., 25 W. 45th
Heberle John I., 46 Cedar
Heimlich Adolph, 347 5th av
Hemphill Audit Co., Inc., 15 Park row
Henderson S.E. & Co., 271 Madison av
Hepner Rufus B., 150 Nassau
Herman Klein & Gold 15 Park Row
Hervey Charles S., 366 Madison av.
Herz Simon, 47 W. 34th
Hesse Louis, 55 Wall
Hilditch F.W. & Co., 17 E. 42d
Hill & Co., 507 5th av
Hill Bieth & McMahon 130 W. 42nd. 
Hirsch Sidney, 1440 Bway
Hodel Jacob & Co., 5 Beekman
Hoffman Daniel, 342 Madison av.
Hoffman Edward R., 500 5th av. 
Hollander Louis J., 74 E. 108th
Hollander S., 72 St. Marks pl.
Homes & Davis, 521 5th av.
Horn Abraham I., 1440 Bway
Horne Henry A., 60 Bway
Horowitz H.H., 1440 Bway
Horstmann H., 948 E. 223d
Horwath & Horwath, 105 W. 40th
Hudders Eugene R., 41 Union sq.
Hume John Chandler, 80 Wall
Humphreys & Day, 42 Bway
Humphries D. & Co., 280 Bway
Hunt Geo. I. & Co., 27 William 
Hunter Alexander & Co., 149 Bway
Hyans Edw. M., 1440 Bway
Hyans Hafer Co., 1440 Bway

I

Ide Joseph Henry, 1440 Bway
Ideal Audit Co., 80 Maiden la
Illmensee Geo., 160 Bway
Imperial Audit Corpn. 350 Bway
Inventories Computing Co., Inc., The, 225 Bway
Investors Agency, Inc., 177 Bway

J

Jackson, Pixley & Co., 110 William. 
Jaffe Louis, 261 Bway
James A. J., 74 Bway
Jardine, Chas. A., 152 W. 42d
Jardine, Greenleese & Maxwell, 1 E. 42nd.
Joyce & Mattis, 1 Pershing sq.

K

Kaplan Harry, 1440 Bway
Kaplan S., 949 Bway
Karasick A.S. 104 W. 42d
Karl John M., 150 Nassau
Karmel Abraham, 51 Madison av.
Kaskowitz Abraham, 299 Bway
Kass & Adler, 63 Park row
Katz David W., 33 W. 42d
Katz Henry, 344 E. 17th
Keithley Fred D., 110 E. 42d. 
Kenmore, Brandell & Co., 198 Bway
Kenworthy & Pierce, 120 Bway
Kessler I.H., 33 W. 42d
Ketchum, Pease & Uellner, 41 Park Row
Kiebel Louis, 38 Park row
Kinsley Samuel 11 W. 42d
Kirschman Michaelson & Co., 1440 Bway
Klein Jos. J., 19 W. 44th
Kleinmann Jacob N., 37 W. 26th
Knopping Edward E., 276 5th av
Koehler Theo., 1135 Bway
Kohler & Adelstein, 147 4th av
Koslan Jos., 949 Bway
Kossove Harry B., 507 5th av
Kraft Sam'l H., 1440 Bway
Kron William H., 2486 Bway
Kryske Nat. E., 350 Bway
Kumpf Geo. F., 38 Park row
Kurz Aaron, 225 Bway

L

Ladd H.W., 195 Bway
Lafrentz F.W. & Co., 100 Bway.
Lane & Kestenbaum, 10 W. 47th
Larkin Martin, P., 110 E. 42d
Lashins I.R. & Co., 150 Bway Tel. Rector 4591
Latzer Walter, 140 W. 40th
Lautenbacher & Karl, 150 Nassau
Lazard Bernard, 151 W. 40th
Leake G.L. & Co., 512 5th av
Lederman I.H. & Co., 23 W. 43d
Lerner Max, 280 Bway
Leslie, Banks & Co., 7 Dey
Levin Maurice, 150 Bway
Levinson Macy J., 38 W. 29th
Levison, Jay J., 26 W. 44th
Levy Edw., J., 1133 Bway
Lewinson Leo. 149 5th av
Lewis A., 1150 Bway
Lewis S.H., 1123 Bway
Lichtenstein Julius, 236 5th av
Lingley, Baird & Dixon, 41 Maiden la. 
Linsky Samuel, 291 Bway
Lipkin Chas., 15 Park Row
Livingston, Paperno & Wachtell, 114 E. 32d.
Lobell Charles & Co., 1440 Bway
Loder Associates, 30 Church
Lohman & Murphy, 150 Nassau
Lord & Lord, 342 Madison av
Loria Frederick, 256 5th av.
Lotwin & Hellenberg, 276 5th av
Lovejoy Ernest & Co., 19 W. 44th.
Lubin Herman, 291 Bway
Lubin Louis & Co., 111 Bway
Lust Alfred M. & Co., 38 Park Row
Lybrand, Ross Bros. & Montgomery, 110 William

M

Maas Alfred N., 1170 Bway. 
Machles Max. 23 Beaver
Machlin M.B., 570 7th av
Mackay, Irons & Co., 165 Bway. 
Macrae, Farquhar J. & Co., 90 Wall
Madden & RAeass. 150 Nassau
Madison Audit Co., 285 Madison av
Main & Company, 149 Bway
Mandelbaum Sam'l 1152 W. 42d
Manhattan Audit Co., 132 W. 31st
Marr Russell W., 225 W. 34th
Mc Allister E.A. & Co., 2 Rector
Mc Ardle & Mc Ardle, 42 Bway.
Mc Auliffe, Davis, Kenworthy & Co., 120 Bway
Mc Garry, Christmas & Ludgate 165 Bway.
Mc Laughlin W.F. & Co., 52 Bway
Mc Mahon Thomas J., 55 John
Meltsner Oscar, 17 W. 60th
Meltzer A.M. 152 W. 42d
Mercantile Audit Co., 225 5th av.
Metro Audit Corp'n 511 5th av.
Metropolis Audit Co., Inc., 44 Beaver
Metz & Metz, 1440 Bway
Meyerson-Egbert Co., 1475 Bway
Meyerson Hyman, 1475 Bway
Meyerson & Levine, 1 Madison ave.
Michaelson B.S., 1 Madison ave.
Michaelson Jules, 1440 Bway
Miller, Franklin, Basset & Co., Inc. 347 Mad. av.
Miller Herman & Co., 1133 Bway
Miller Phiip N. & Co., 50 Broad
Milling Harold H. & Co., 299 Bway
Mills J. Emory, 42 Bway
Mills & Company, 42 Bway
Mishkin Victor, 302 Bway
Mitchell, J., 1457 Bway
Mock Adolph L., 10 E. 40th
Modern Audit Co., 51 Chambers
Moreinis & Kraus, 15 Park row
Morris Joseph J., 200 5th av.
Morrison & Hanson, 165 Bway
Morse Harold, 270 Madison av
Morse Perley & Co., 165 Bway. 
Muller Arthur E. 15 William
Murphy Frank J., 150 Nassau

N

Nachbar Daniel, 42 Bway
Nadel Harry H., 1431 Bway
Nasmyth & Brockelbank, 51 Chambers.
Nathan Norman L. Co., 1 Madison av.
National Accounting Co., 2 Albany
National Audit Co., 1506 Boston Rd.
Naylor Edwin J., 17 Cedar
New England Audit Co., 19 W. 44th
N.Y. Auditing Co., 949 Bway
Newman Frank, 1133 Bway
Newman, I.H., 225 5th av.
Newmark Morris, 1841 Bway
Nicholas Sheldon R., 149 Bway
Nicholas Walter J., 149 Bway.
Nicklas C.A., 6 Church
Nolan L.J., 82 Beaver
North Am. Audit Co., 256 Bway
Nungesser Louis Jr., Inc., 233 Bway

O

Oakes W. Foster, 50 Broad
Oakey Francis, 25 Broad
Oberndorfer N., 22 E. 17th
Orenge Edw. & Co., 233 Bway
Orenstein Chas. Co., 11 W. 42d
Orr Thomas A., Inc., 40 Rector
Osann Charlotte, 245 7th av

P

Pace & Pace, 225