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EXHIBIT D.


C
0
 P
 Y


September 13, 1935.


Mr. 0. W. Pearson
National Recovery Administration
426 Investment Builing
Washington, D. C.

Dear Sir:


 Answering your inquiry, the percentage of bags made
of leather figuredin dollar value,-is about fifty per cent, and
fifty per cent imitation leather, including all other fabrics.

 Figured in units, the percenta-e of bags made of
leather is about thirty per cent, and seventy per cent of imitation
leather.

 I trust this will give yrou the desired information.

 Everybody here joins me in sendin- our kindest regards.

 Sincerely yours,


(Signed)


A. Ivittenthnl


AM:AS


9811