64 have, as I think has been indicated by the record, submitted to the Congress the first two claims under this procedure. I would respect- fully suggest and hope that the Congress now, having had those two claims filed with it, will address the subject of how it is going to handle claims of this nature, because I can see others coming down the line, and I think it is important to the shipping industry and I think it is important to the Commission, certainly, to have some feel for how these things are going to be handled. I would certainly support what Mr. Tauzin has said here in hoping that the Congress will look at that one issue as an impor- tant one to resolve as fast as possible. I just wanted to make that closing comment. Mr. HUBBARD. Thank you, Mr. Gianelli, Mr. McAuliffe, Mr. McKabney. Mr. TAUZIN. Mr. Chairman, just one final comment. You know, in the cases involving claims over $120,000, they are coming to Congress. You can make an argument there is some review. Con- gress is going to review it, even though we are not, in my opinion, really capable of doing that kind of a job. But in the cases under $120,000 outside the locks, we have a situ- ation where individual vessel owners are subject to having their claims adjudicated by the Commission with no judicial review whatsoever, with no appeal to anyone. It seems to me that is an untenable situation that our judicial system has always recognized the right of review, whether it be civil or criminal, by some higher authority. Although I certainly respect the Commission and respect the work it does in those instances, I think that the individuals in- volved in those cases ought to have a right to go somewhere and have that decision appealed and reviewed. We seriously ought to look at doing that, sir. Thank you, sir. Mr. HUBBARD. Thank you, Mr. Tauzin. Congressman, you have made an excellent point. I agree with you. Perhaps other members of the subcommittee agree with your good statement. Once again, thanks to these three witnesses. I personally have a lot of admiration and fond regard for Mr. McAuliffe and Mr. Gian- elli. It is always a pleasure to be with them. The next witness is Mr. Leonard J. Kujawa, a partner with Arthur Andersen & Co. He has done consulting work for the Panama Canal Commission. Of course, you know Arthur Andersen & Co. is an internationally known accounting firm. We welcome your comments. We do hear after Leonard Kujawa, Peter Luciano, Ernest Cor- rado, and Harry Gotimer. STATEMENT OF LEONARD J. KUJAWA, PARTNER, ARTHUR ANDERSEN & CO. Mr. KUJAWA. Thank you, Mr. Chairman. My name is Leonard J. Kujawa. I am pleased to have the opportunity to again testify before this committee.