Holderbank European Services S.A.

Mr. Sherwin Simmons
ABA Commission on Multidisciplinary Practice
541 North Fairbanks Court
USA-Chicago, Illinois 60611

Brussels, June 7, 1999

"Integrated Services".

Dear Mr. Simmons,

Holderbank, which has its headquarters in Switzerland, is one of the world's leading suppliers of cement, aggregrates, concrete and construction-related products.  The group employs some 40,000 people in more than 60 countries.  Holderbank European Services, a company headquartered in Brussels, is the Belgian co-ordination centre of the Holderbank Group.

Like other companies operating in a global environment, we have to face complex problems demanding comprehensive and integrated solutions and thus have a need for and support from integrated service providers.  Therefore, we are following with interest your Commission's investigations of whether different professionals should be able to provide those integrated services to clients.

As in the frame of financial and tax management not all of the issues are strictly legal, we think it is an advantage to be able to choose a firm that can provide a broad range of services.  Depending on the nature of the issue or of the transaction, we choose  the professional who will best advise us.  For example, if we need only pure legal advice we might choose a traditional law firm that is specialized in that particular problem but sometimes our issues are so complex that we need advice from different professionals.  A firm, which has a full range of professional services and inter-disciplinary teams, enables us to solve these issues in a consistent way since the work can be co-ordinated and therefore duplication of effort from different professionals can be eliminated.

I hope our perspective is useful as you consider this important issue.


Benoît-Henri Koch
Holderbank European Services