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                                                                   EXHIBIT 10.28

GEORGE T. BROPHY
CHAIRMAN, PRESIDENT & CEO



                              October 1, 1997


Mr. J. Phillipe Latreille
360 Park
Menasha, WI  54952

Dear Phil:

     The following summarizes our discussions at our recent meeting:

          .    Effective January 1, 1998, to January 1, 2000, your status will
               change from that of an active officer to a Consultant for the
               Company. We envision using you when needed on a mutually
               agreeable basis.

          .    Annual compensation for your Consultant services will be $100,000
               per year payable monthly.

          .    You will be elected "President Emeritus," an honorary title of
               ABT Canada Limited. This title can be displayed on business cards
               or correspondence pertaining to work for ABT.

          .    You will be responsible to the Chairman, President & CEO, and
               required to coordinate your activities with other executives and
               officers of the Company.

          .    Your consulting expertise will be used in all areas of the
               Company, not just Canada and internationally.

          .    The Company will provide you an office, secretarial assistance,
               and reimburse you for appropriate company-related expenses for as
               long as an ABT offices exists in Neenah, WI.
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Mr. J. Phillipe Latreille
October 1, 1997
Page 2


          .    LIFE INSURANCE - The amount of your base group life insurance
               coverage ($495,000) in effect at the time of change in status
               will be continued through December 31, 1999.

          .    MEDICAL/DENTAL INSURANCE - Full medical insurance for you and
               your eligible dependents will be available (salaried plan in
               effect at Neenah on the date of this qualifying event, subject to
               annual revisions by the Company, and our receipt of participant
               contributions). The Company will pay its share of the coverage
               costs through December 31, 1999. Thereafter, you will be eligible
               for continued coverage through COBRA to your age 65, provided you
               continue to make the required monthly premium payments to the
               designated Human Resources Office. Prior to reaching age 65 you
               should apply for Medicare benefits. No medical supplement is
               provided beyond age 65 by the Company. Your spouse's coverage
               will be eligible for continuation through COBRA to her age 65,
               provided the required premium payments are made to the designated
               Human Resources Office of the Company.

          .    FINANCIAL - As a participant in the Executive Bonus Plan,
               "Executive A", you will receive any eligible payment for
               participation in 1997, to be paid by January 31, 1998.

          .    QUALIFIED RETIREMENT PLAN - As a vested participant in the ABTco,
               Inc. Employees Retirement Plan, your deferred vested benefit will
               be calculated utilizing a December 31, 1997, resignation date.
               Notification of plan status will be provided in writing to you
               within 30 days of this event.

          .    NON-QUALIFIED SERP #2 RETIREMENT PLAN - As a participant in this
               Plan, your deferred vested benefit will be calculated utilizing a
               December 31, 1997, resignation date, and by providing you a total
               of 8.3 years of credited service. Details of future benefits and
               options will be provided in writing within 30 days of this event.
               No further service will accrue subsequent to the date stated in
               this section.

          .    STOCK OPTIONS - The following Stock Options to purchase shares of
               common stock of ABT (the "Options") have been issued to you: