SINGER & LUSARDI
CERTIFIED PUBLIC ACCOUNTANTS

340 MAIN STREET-SUITE 980
WORCESTER, MASSACHUSETTS 01608
TEL. (617) 756-4657

October 17, 1973

Honorable Henry A. Kissinger, Secretary of State
Department of State
Washington, D.C. 20520

Dear Henry:

Again, congratulations on your award of the Nobel Peace
Prize.

Since the amount of the award is excludable from federal
taxable income under Section 74 of the Internal Revenue Code, may I give
you my friendly and unsolicited advice as follows:

Perpetuate the award by a transfer to the Henry A. Kissinger
Nobel Peace Prize Trust Fund, the income from which to be for the benefit
of your children with principal to remain undistributed for their lives un-
less in the discretion of the trustees, the children are in financial need
because of health, education or other emergency. The gift taxes on the
transfer should not be material.

In a lighter vein, if you feel that the above has merit, you
have my permission to pass on the recommendation to Le Duc Tho, however,
from him I would expect compensation subject to negotiation.

HL/es

1975 MAY 15 PM 3 12

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CONGRATULATIONS/ WE FINALLY FIRED A SHOT TO MAKE THE WORLD SAFE FOR AMERICANS.

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THE SECRETARY OF HOUSING AND URBAN DEVELOPMENT

WASHINGTON, D. C. 20410

February 10, 1975

Honorable Henry Kissinger
Secretary of State
Washington, D. C. 20520

Dear Henry:

I'm really not paranoid. Only mildly dissociated. Which would
not be a Matter of State except for . . . well, please take a
look at the enclosed sheet.

The photo on the right was published in a New Jersey paper.
The one on the left appears to be from a local publication.

Meanwhile, due to a recent newspaper feature that made quite a
thing of my anonymity, I have acquired in some circles the
affectionate cognomen "Linn Hu."

From which, one could construct a scenario that goes as follows:

- Jim Lynn's name has been adopted, for mysterious reasons, by a highly placed foreign statesman.

- Lynn has taken another name and associated himself with the railroad industry.

- OMB will be operated by one Linn Hu, who happens to bear a startling resemblance to Jim Lynn, who . . .

Where will this all end?

Enclosure

PS: You don't buy the scenario? Okay, then go back to Square 1 --
the picture on the right -- and give thought to who'll be
managing the budget.

PROMOTED — Carl V. Lyon has been named senior vice president of the Association of American Railroads, the No. 2 position. He was AAR's general solicitor.

JAMES T. LYNN
To manage budget

Department of State

RECLASSIFIED

Per State EO Systematic review 6 July 2006

By C/C L.C. Date

Lynn, James [Y]
S-personal

TELEGRAM

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SUBJECT: PERSONAL MESSAGE FROM THE SECRETARY

OCT PLEASE PASS TO OMB DIRECTOR JAMES LYNN WITH INFO TO ENDERS IN
EB

BEGIN TEXT:

DEAR JIM:

I THINK WE HAD A VERY GOOD SESSION ON THE UNITED NATIONS SPEECH AND BELIEVE WE ALL AGREE ON OUR BASIC OBJECTIVES AND STRATEGY. I APPRECIATE YOUR CONSTRUCTIVE APPROACH AND COOPERATION. WE WILL WORK CLOSELY WITH YOU TO CARRY THIS PROCESS FORWARD TO A SUCCESSFUL CONCLUSION THAT ALL OF US CAN UNITE BEHIND. I AM COUNTING ON YOUR HELP IN ABSENTIA.

WARM REGARDS.

HENRY A. KISSINGER

END TEXT

KISSINGER

LIMITED OFFICIAL USE

FORM
-66

DS-1652

THE WHITE HOUSE
WASHINGTON

December 8, 1975

Dear Mr. Hentschel:

Thanks so much for your thoughtful and
encouraging message. I am grateful to
know I can count on your support.

We have overcome many of the critical
problems which faced our Nation this
past year, but much remains to be done.
I look forward to the time ahead and
the opportunity it will provide to en-
courage all our citizens to join with
me in working for America.

You have my best wishes and appreciation
for your generous offer of assistance.

Mr. Paul J. Hentschel
Eastman Kodak Company
Building 23, K4-52
Kodak Park
Rochester, New York 14650

Dear Mr. President:

I would like to say a few kind words for this bruised,
troubled, much maligned -- but still great -- country of ours.

There are so many things right with America that it's difficult to make choices. Even though we face some serious problems, we have the demonstrated strength and will and means to cope with them. Perhaps that in itself is enough to be said about "What's Right With America," but some other factors high on the list are these:

1. We have the greatest amount of freedom for the individual of any country in the world -- freedom of choice -- of religion -- of thought.

2. We have the greatest amount of incentive for individual productivity in the world.

3. We have the mightiest economic system on the face of the earth -- in a slump now but with underlying strength of immense proportions.

4. We have the privilege of working in a market-regulated economy which maximizes individual effort, diversity and variety, and serves as the best means known of allocating human effort and resources efficiently.

5. We benefit from the spirit and practice of voluntarism in meeting our social and economic challenges.

6. We have a growing concern for personal, governmental and commercial ethics and behavior.

7. We have a system of public education, higher learning and adult advanced study bringing a rich intellectual fulfillment to all who will accept its opportunities.

8. We have a religious heritage and spiritual encouragement second to none.

9. We have health facilities and a medical delivery system of exceptional merit.

10. We emphasize home ownership, family environment and the neighborhood spirit to the immense advantage of all.

11. We cherish freedom of communications. We encourage the development and expression of informed opinion.

12. We have a highly productive and fertile soil, varied but favorable weather and a skilled, motivated, splendidly equipped agricultural community.

13. We have highly skilled, trained and motivated management and technological personnel.

14. We have some of the best skilled workers to be found.

15. We have a great wealth of investment capital -- much of it awaiting encouragement to be used in the development of jobs and productivity.

I am neither a Pollyanna nor a Chicken-Little.

That list of fifteen can be expanded. And the critics can point out flaws, exceptions, "yes, but's," in every one of them.

We are far from perfect. This is not a perfect world. But when all is taken into account, what is right with America is our will to improve, to achieve, to share, to accept the responsibilities and burdens of leadership, to be neighborly and to become something more tomorrow than we are today.

###

Paul J. Hentschel
ROCHESTER, N. Y.

L & L ASSOCIATES

International Financiers - Procurators
Box 441 900 E. Mt. Vernon

SOMERSET, KENTUCKY 42501 USA
(606) 678-8953

10/22/76

RE-THE VERY BEST MOST PROF-
ITABLE OPPORTUNITY BECKONS
FROM THE INTERNATIONAL
FUNDING-FINANCING BUSINESS.

Mr. Henry Kissinger, Secy.
DEPARTMENT OF STATE
Washington, D. C. 20523

Dear Henry, I saw the great opportunities for this loan business and wrote you back in 1974 about it, and I have here your reply though your man, Mr. A. H. Dadian and his letter or reply dated Aug. 19, 1974. I wrote you about the same thing I am writing about now, but naturally you were very busy in State Business at that time, and instead of Mr. Dadian's answering my former letter, he sent me some well apprexiated material for contacting the various countries of the world in our loan business which we greatly appreciated.

But now I think the picture is much different and I hear you on the news that you are consider-
ing retiring from the USA State Business. And Henry, I wonder what you are now thinking ab-
out doing or the business you are considering as I know you can never be satisfied at retirem-
ent at your young age. And Henry, as I wrote before, I have a nice clean laudable extremely prof-
itable business here ( WORLD-WIDE BUSINESS) that is crying for management and experience like
you and yours.

Since writing you before, or just this year I have put in around $15 to $18 billion dollars in
good loans to various lenders. But I do find that it takes from three to 9 months to get the
big loan through usually but smaller ones a little faster. Our smallest loans worked on now is
about $5 millions; and the largest around sky-high or the sky is the upper limits. We have in
and are working on two for over $2 billions with around $100 millions in total commissions and
with around $20 to $22 millions in commissions to us here at L & L Associates. or ACCOUNTS RECE-
IVABLE. These best loans are for foreign countries and big major corporations, and the Com. is
astounding and almost unbelievable to the layman.

I don't know, Henry, what your immediate plans are or if you intend to stay in politics, but if you are not, then I offer the very best jointly if you could consider it. Your name headding the roistor and your experience and knowing all these foreign nations and their knowing you and having confidence in you would certainly make a multi-billion dollar business almost overnight.

I am interested in our forming a new corporation under your name as heading jointly which can
include my ACCOUNTS RECEIVABLE if we set it up right. And we can set it up from any city or
hamlet in the country. But it would be much better and more profitable set up in the Bahamas or
Grand Cayman Islands of the B. W. I.

Henry, I do hope you have the time to answer this personally and to let me know what you think about it. It will work in conjunction with a law office or with any other kind of a business from anywhere in the world. So let me know what you think.

Henry, if you can't consider this best opportunity personally, then look around and see
if you can find me some worthy lawyer, politician or official who might consider it.

[LC]

L & L ASSOCIATES

Box 441 900 E. Mt. Vernon

SOMERSET, KENTUCKY 42501 USA

(606) 678-8953

10/22/86

CONFIDENTIAL!!

Henry, This is just one average size loan we are working on for Canada with a total of 5% closing costs. And with 2% to the actual lenders for their expenses; with 2% to Mr. Cornish and all his Canadian side brokers and dealers & officials; and with 1% ($8MM Com.) to three of us in the deal or American brokers. So you see this good big business is not just a HOT AIR BUSINESS.

Please keep this letter or copy of it confidential and don't let it fall into the hands of possible competitors. Thank you very much. Henry, I could give you much more information on this big loan or names and addresses, but I am afraid it might get around and might jeopardize the loan proceedings and consumption.

J. L. Lyons

[L]

mrs. leonard lyons
1 west 81st street
new york city, 10024
(212) 724-3444

September 1, 1975

The Honorable
Henry Kissinger, Secretary of State
The State Department
Washington, D. C.

Dear Mr. Secretary:

First, Lennie and I, as well as everybody else we know,
hope that the Egyptian-Israel pact augurs well for a
permanent peace in the Middle East...at long last, and
in great part due to your efforts.

I am at work on a magazine article on the following
subject:

IF YOU HAD A WINIFALL OF $10,000,000 TAX FREE
WHAT WOULD YOU DO WITH IT?

The question is somewhat more challenging than it first
seems, but I'm sure your answer will be interesting and
will make good reading.

I am writing to people in various fields and of various
ages, and believe that when the answers are compiled it
will make a good story.

My articles have appeared in Saturday of Literature,
Reader's Digest, McCall's, Good Housekeeping, This Week
and other publications.

All I need is 50 or 60 words or thereabouts. so if you can
manage it in your horrendously busy schedule I'd be very
grateful.

Many thanks, say hello to Nancy, and if I can be of help
in the theatre ticket department or anything else in New York
please don't hesitate to call on us.

[LC]

Mrs. Leonard Lyons
1 West 81st St.
New York 24

September 25, 1975

Dear Mr. Secretary,

I found an old book which I thought you
and Nancy would enjoy. It is coming to
you under separate cover.

All good wishes from Lennie and

The Honorable
Secretary of State Henry Kissinger

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