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(Harris Trust & Savings Bank, Chicago)

It is a record of accomplishment of which you may well be proud and I hope the year 1931 will be a banner year for you all.-C. G. Fisher, Vice President.

[The Union Trust Company of Pittsburgh)

You are great bankers up there.-H. C. McEldowney, President

[The Bank of America, New York)

Congratulations! Hope you can keep it up.-Edward (. Delafield, Pres.

[Chemical Bank & Trust Company, New York)

I am pleased to know that your institution is in such liquid position and want you to know that you have our every good wish for continued success.Percy H. Johnson, President

[Mellon National Bank, Pittsburgh )

I wish to take this opportunity to congratulate you on the splendid showing during the past year.-Richard K. Mellon, Vice Pres.

[The First National Bank of Boston)

Congratulations on the increase in your deposits. I hope you are able to make a little money as well.--Charles F. Mills, Vice Pres.

[The National Shawmut Bank of Boston)

Let me express my congratulations and those of my associates here on the result that has been accomplished, and the hope that at the end of 1931 your deposits will be higher and your profit and loss account all that you desire.W. F. Augustine, Vice Pres.

[Foreman-State National Bank, Chicago)

Heartiest congratulations - Walter W. Head, President

(Bankers Trust Company, New York ]

I don't want to miss the opportunity to congratulate you on the fine liquid showing which it makes. More power to you and yours.-Frederick S. Bale, Vice Pres.

[Irving Trust Company, New York) We congratulate your institution, and especially so for the liquidity indicated by your statement that the several banks comprising your Group were completely out of debt at the close of 1930. If all the banks of the country pursued a similar policy, there would be a far greater stability in banking and less unsettlement during unusual periods.- William Feick, Vice Pres.

[The Union Trust Company, Cleveland]

I am pleased to know that you showed such a nice increase over the date of the last call. People are just so touchy at the present time and there are so many rumors as to all of the banks in the country that every banker is pleased to show increased deposits and also an increase in cash position.J. R. Kraus, Vice Pres.

[Canal Bank & Trust Company, New Orleans]

The growth of your wonderful institution is simply marvelous, and commented on very much by the bankers and business men throughout the south.William P. O'Neal, Vice Pres.

[Bankers Trust Company, New York City]

I am very much pleased to learn that the Guardian Detroit Bank is going ahead in such a gratifying way.-F. W. Shibley, Vice Pres.

(Bank of New York and Trust Company, New York) Thank you for calling my attention to the handsome increase in deposits of your good bank. Glad to hear of it, and hope that your progress continues uninterruptedly. You have our best wishes, as usual.-L. F. Kiesewetter, Vice Pres.

(The Bank of America, New York) If I may be permitted to use a superlative, the showing of all the twentythree banks and trust companies is little short of miraculous, considering all the uncertainties and disturbances of the day.-Clare Walker Banta, Vice Pres.

[Trans-America Corporation, New York City) I have reason to feel proud of the situation described in the clipping from the Free Press of January 2. More power to you.—Ralph Hayes, Vice Pr.

[The New York Trust Company, New York] I shall take pleasure in passing this information around to my associates, all of which will be helpful in permitting us to assist in creating the atmosphere about your bank which it deserves.-J. Murray Mitchell, Vice Pres.

[Bank of Vanhattan Trust Company, New York) I have read your letter and the clipping with a great deal of interest and want to congratulate you on the accomplishment of the Guardian Detroit Union Group. Inc.-J. Stewart Baker, President.

[Security-First National Bank of Los Angeles ] I congratulate your fine institution and trust that the good work may con tinue.-R. B. Hardacre, Vice Pres.

[First National Bank of Minneapolis, Minn)

Congratulations on the fine improvement in the Group.-L. E. Wakefield, President.

[The Anglo & London Paris National Bank, San Francisco)

You and your associates are to be congratulated on the splendid showing made.-H. Fleish hacker, President.

(Bank of Manhattan Trust Company, New York)

The facts which they mention are highly creditable to your bank. I congratulate you.—Thomas W. Bowers, Vice Pres.

[Mononga hela National Bank of Pittsburgh)

An institution of the sort of yours is entitled to this patronage and I hope as time goes on that your good ship will take on additional cargo.-George E. Benson, President

[Citizens National Trust & Savings Bank, Los Angeles )

You are to be congratulated on the splendid showing made in your December 3!st statement, quite aside from the small part we played in it.-H. D. Ivey,

President

[Union Trust Company, Washington, D.C.] What a wonderful record the Guardian Bank has made !--Geo. E. Feming,

V.P.

[The Citizens and Southern National Bank, Atlanta, Ga.)

It is a splendid thing for two fine banks like yours and ours to do business with each other.-Alva G. Maxwell, Vice Pres.

[Franklin Trust Company of Philadelphia]

This is a mighty fine showing and I heartily congratulate you and your associates.-C. Addison Harris, Jr., Pres.

[Citizens Union National Bank, Louisville, Ky.)

You have every reason to feel proud of your accomplishment. It is not at all surprising to me that you have gained in business whereas the general movement has been downward.—John R. Downing, President

[The Union & New Haven Trust Company, New Haven, Conn.)

Whether conditions are good or bad you seem to keep on growing.-- Ved Gaillard, Vice Pres.

[Springfield Chapin National Bank & Trust Co., Springfield, Mass.) I heartily congratulate you on such a splendid showing in these troublesome times. It would seem definitely to indicate the confidence of your people in the Guardian Detroit Union Group.-W. V. Camp, President

[Bankers Trust Company, Little Rock, Ark. ]

Certainly in the times which we have had, you must feel very proud of the increased business of your bank, together with the liquid position which it enjoys.-F. W. Niemeyer, President

(Commonwealth Trust Company, Harrisburg, Penn.)

You have just pride in the impressive gain which your Bank has shown in its business during the last year. I hope that the close of 1931 will show a still higher achievement.-W. M. Ogelsby, President

[The First National Bank of Houston]

I think, circumstances considered, that this is a remarkable showing, please accept my congratulations.-F. M. Law, President

[Frost National Bank, San Antonio, Texas.] What you have done is most remarkable and you are to be congratulated. J. H. Frost, President.

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I want to congratulate you upon the wonderful showing of your banks and the conditions that prevail around Detroit generally. I was in Detroit in December 1929 and it was about the bluest place that I found. In December 1930 it was just the reverse, it being the brightest spot on my recent trip.J. M. Hartfield, President,

[The First National Bank & Trust Company of Fargo, N. Dak.)

You are surely building up a tremendous business. The figures representing your deposits are astounding and almost beyond the comprehension of us fellows out here in the sticks. More power to you all!-F. A. Irish, Vice Pres.

[The Liberty National Bank, Oklahoma City, Okla.) The newspaper clipping is indeed interesting, taking into consideration the sentiment that obtains in other parts of the country. As is always the case, it depends upon the management.—Ben Mills, President.

[State-Planters Bank & Trust Company, Richmond, Va.]

In these days when most banks are satisfied to have their deposits show a very little increase, or even to remain stagnant, it is indeed most gratifying to hear of such a splendid growth.-Julien H. Hill, President.

[Spokane and Eastern Trust Company, Spokane, Wash.]

This is certainly going some, and we extend our hearty congratulations.R. L. Rutter, President.

Similar comment from large commercial customers appear below:

[The Pennsylvania Railroad Company, Phliadelphia, Penna.)

Thanks for your favor of the 2nd instant with its comforting and interesting information. May the Guardian continue to prosper and may the Pennsylvania be in a position to contribute to a greater extent to that success.-George H. Pabst. Jr., Treasurer.

[Armour and Company, Chicago ] I thank you for sending me a copy of your statement as of December 31st, and I congratulate you and your associates on your exceedingly liquid condition. It certainly must be gratifying to you to be able to make a statement without any “Bills Payable", particularly at this time when practically every bank statement we look at shows such an item among the bank's liabilities.Philip L. Reed, Treasurer.

[The Kingston Products Corporation, Indiana ) The statement of the Guardian Detroit Bank as of December 31, 1930, is indicative of such splendid condition that you are entitled to the highest compliment. The liquidity of your institution, as indicated by your statement, compares most favorably with that of tbe finest banking institutions in the country.-J. P. Johnson, President.

(Chrysler Corporation, Detroit] You certainly put out a very respectable statement on December 31, 1930, and both you and Detroit are to be congratulated on the showing you make. With orer $17,000,000 in cash and United States bond and certificates op band, you could take almost any kind of a licking on the chin and come back for more.-B. E. Hutchinson, Vice Pres.

[The Cudaby Packing Co. Chicago) It certainly is like a ray of sunshine to look over a bank statement in as liquid a position as your bank.-J. E. Wagner, Treas.

[John Hancock Life Insurance Co. Boston, Mass.) We are glad to be allied with so strong an institution and I hope that we shall continue to be a worthwhile client.-Walton L. Crocker, President.

[The American Brass Company, Waterbury, Conn.) We congratulate you and your Directors in being able to make such a satisfactory statement, and hope that the coming year will prove to be a very profitable one for your bank.-John A. Coe, President.

(Verrimack Manufacturing Company, Boston) We wish we could have contributed more to your business during the past Sear, but our Detroit customers did not appear to have been in a way of giving us much to do. We hope for better success with them in 1931. Meanwhile, we wish to congratulate you on your success, which we feel sure will continue to grow with the future as it has in the past.-Ward Thoron, Treasurer.

(General Motors Corporation, Detroit] The splendid ratios and liquid position reflected in this statement are in keping with your policies, but they are remarkably fine under present con. ditions.-M. L. Prentis, Treasurer.

[Theodore Gary and Company. Chicago)

I congratulate you on the wonderful work you and your associates hare done in building up so fine an institution in so short a time.-E. C. Blomeuer, Es. Vice Pres.

[The Newton Steel Company. Youngstown, Ohio) Our account with you has not be as large as we would like to have it, still it is our hope that in the future we can bring it up considerable, especially as the automobile industry picks up and we are in position to get our Michigan plant under good operations.-E. F. Clark, President.

[Distaphone Sales Corporation, New York City) Hearty congratulations on the position of the Guardian Detroit Bank, in view of the present day's business situation which has perhaps hit Detroit and environs harder than most any other point. I think the standing of your Bank is astonishingly good.--L. C. Stowell, President.

[The Murray Corporation, Detroit ]

Allow me to congratulate you on the excellent condition of your bank. May we hope that our pleasant relations in the past will continue indefinitely in the future.-C. David Widman, Sec. & Treas.

[The Chicago and Alton Railroad Company, Chicago) I hope this splendid business condition will remain with you and that you will even grow larger and stronger until yours shall be among the very leaders of the central western banking institutions, all for which you have my sincere hopes and good wishes.-William G. Bierd, Receiver

(Bethlehem Steel Company, Bethlehem, Penna.) The newspaper clipping you attached to your letter, as well as your P.S., is very interesting and you and your associates can feel justly proud that, under present conditions, you are in the position of showing no Bills Payable on the December 31st statement not alone for your Bank but for your associated banks.-J. P. Bender, Treasurer and, lastly, from our own Commissioner of Banking:

[Michigan State Banking Department, Lansing) I have your letter enclosing a newspaper clipping and want to congratulate you upon the condition of the institutions in your group. I am certainly pleased to hear you say that not any of the twenty-three banks and trust companies comprising your group owe the Federal Reserve Bank or any other bank a single penny. It is certainly a very healthy condition and a very comfortable one to be in at the present time.-R. E. Reichert, Commissioner

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