TABLE C-3
                                                     CORPORATE TRUST ACTIVITIES
                                            15 LARGEST STOCK OR BOND TRANSFER AGENT OR REGISTRAR
                                                        BY NUMBER OF ISSUES
                                                         DECEMBER 31, 1997
                                                                                             NUMBER OF
                        SEQ   NAME OF INSTITUTION                                             ISSUES
                        ___   ____________________________________________________________   _________

                         1    The Bank of New York                                              24,549
                              NEW YORK CITY, NY

                         2    The Chase Manhattan Bank                                           8,331
                              NEW YORK CITY, NY

                         3    Chase Manhattan Trust Company, National Association                3,848
                              PITTSBURGH, PA

                         4    First Trust of New York, National Association                      2,289
                              NEW YORK CITY, NY

                         5    Texas Commerce Bank National Association                           2,081
                              HOUSTON, TX

                         6    First Chicago Trust Company of New York                            1,982
                              NEW YORK CITY, NY

                         7    Bankers Trust Company                                              1,860
                              NEW YORK CITY, NY

                         8    Harris Trust and Savings Bank                                      1,437
                              CHICAGO, IL

                         9    Citibank, N. A.                                                    1,288
                              NEW YORK CITY, NY

                        10    Crestar Bank                                                       1,103
                              RICHMOND, VA

                        11    Old Kent Bank                                                      1,065
                              GRAND RAPIDS, MI

                        12    Michigan National Bank                                               939
                              FARMINGTON HILLS, MI

                        13    UMB Bank, National Association                                       860
                              KANSAS CITY, MO

                        14    SunTrust Bank, Central Florida, National Association                 854
                              ORLANDO, FL

                        15    Deposit Guaranty National Bank                                       834
                              JACKSON, MS