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FD-302 (REV 3-10-82)

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Date of transcrIption 03/06/91

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On the morning of February 13, 1991 :SD,i~ (H(),' :tTl.. J

was interviewed at the Federal Building concerning his knowledge

of a company called Hamilton and Taft located at 1 Market Plaza,
Spear street Tower an Francisco, 94015, telephone number (415)
597-6500. 5.r.lndi',i/'P was the former controller for this
company which is a service company specializing in the
preparation of tax payments for various Fortune 500 companles.
According tol I the Chlef Executive Officer of
Hamilton and Taft, CHIP ARMSTRONG, JR. does not need to report to
any regulatory agencies. I 'advlsed that ARMSTRONG
recently bought a publicly traded company.
I I stated that the accounting firm of PETE MARWICk
is still the auditor for Hamilton and Taft. He further stated
that in August or September of 1990, PETE MARWICkwas trylng to
flnlsh the 1989 audit of Hamilton and Taft. Ham11ton and Taft
ends its fiscal year on December 31st, therefore its fiscal year
coincides with the calendar year.
The San Francisco office of PETE MARWICKallegedly
questioned a list of voided checks that it came across during its
last audit of Hamllton and Taft.
~ ~Iadvised
that during thls last audit he was
asslgned to ass~st In pursuit of that assignment
the auditors.
he went to both the accounting department and the disbursements
unit to get cop1es of these he19 checks and discovered that they
were miss~ng from the corporate files. I ladvised that
PETE MARWIcKnever did finish the aforementioned audit. '
Apparently this auditing firm has done reviews for Hamilton and
Taft Slnce 1ts last aud1t, but has not actually conducted an
official audit. I Istated that in his opinion, PETE MARWICK
would not provide an accounting opinion as to the financial
status of Hamilton and Taft because certain documents were not
provlded to them WhlCh prevented PETE MARWICKfrorn flnlshlng thlS
audit. According tal (resigned from the firm
toward the end of December, 1990.

esttgatl0n on 02/13/91 al SAN FRANCISCO r CALIFORNIlFlle # 19 6A- SF- 9ll5'S -/3

b~~ ~~~~~~~t~~~1~S~~~7~C~~~~~~~Dated]ctated 02/28/91

ThlS document contams neither recommendations nor conclusIons of the FBI It 15 the properly of the FBI and IS loaned to your agency,
Itand itl! content! are not 10 be d.l5tnbuted outside your agency
-302a (Rev 11-lS-83)


On January 3, 1991, CHIP ARMSTRONG held a meeting of

Hamilton ana Taft in the corporate staff's office in
San Francisco and has held these meetings on a daily basis.
Accord~ng t~ ~ ARMSTRONG resides at the Mark Hopkins