Letterhead, "Lane Leonard O'Reilly Costelloe/ Chartered Accountants/ 88/89 O'Connell Street/ Limerick/ P.O. Box 225" at top; across bottom "Gearoid D. Costelloe, Brendan G. Lane, Richard J. Leonard, John M. Neville, P. Dermot O'Reilly". Printed green and black on white. Watermark "Zeta Mattpost". Typed letter addressed to Denis Leonard, Civic Trust, that the company is to merge with Daly Shee Wallace and Partners and to be known as Lane Daly and partners.