TO:       Dr. Gene Burns
          General Manager
          New Life Health Center Company

FROM:     Paul Andrew, Mitchell
          Counselor at Law

DATE:     March 11, 1996

SUBJECT:  Subpoena to Testify before Grand Jury

Per your request, I contacted Mr. Robert L. Miskell, AUSA, in the
U.S. Attorney's  Office in  Tucson, Arizona, and requested a copy
of the  "application" which  is mentioned on the face page of the
Subpoena numbered GJ #95-1-137, dated March 5, 1996, to wit:

     "This subpoena is issued on application of the United States
     of America
          SA Cardenas, IRS"

Mr. Miskell  responded by  stating, "You've  got all you're gonna

I answered, "Thank you very much."  Then he hung up.

Yours truly,

/s/ Paul Andrew Mitchell

Paul Andrew, Mitchell, B.A., M.S.

attachment:  copy of Subpoena dated March 5, 1996



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In Re Grand Jury Subpoena