GLORIANN HARRIS
Certified PUBLIC Accountant 
September 13, 1989

Mr. David N. Elders, President
Urantia Brotherhood Corporation
533 West Diversey Parkway,
Chicago, Illinois 60614

Mr. Martin W. Myers, President
Urantia Foundation
533 Diversey Parkway
Chicago, IL

Dear Martin and David:

This letter will serve as modification of the engagement letter submitted by our firm dated September 30, 1988, for the calendar year 1989.

The arrangement we entered into required the personal services of Gloriann Harris as Director of Office Operations of a single entity—central support services—on a trial basis, May 1988 through May 1991, serving both Urantia Foundation and Urantia Brotherhood.

Recent events at the organizational level have placed me in a position of conflict of interest; that is, it is impossible to continue to serve two masters in a manner which is in the best interests of both.  It has been my intent during the past two months to allow the political process to determine the fate of the central services operation.  I continue to be committed to this intention; however, I cannot violate my employment contracts by perpetuating the conflict of interest the position now places on one person.

Therefore, effective immediately, I withdraw my personal services of Urantia Foundation’s office operation as manager. I will continue to direct those departments which are specifically Urantia Brotherhood and, on  the Brotherhood's behalf, those departments which are shared. I will cease to direct those departments which are specifically UPANTIA Foundation.

Accounting services will continue to be rendered as has been the arrangement until further notice by any of the parties.

Sincerely,

Gloriann Harris

09/13/89