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SEDKET Letter to the Director NY 100-111180 under the will of JosEph F. LoEwI. This application. states in part: "As appears from the amended petition for probate of the will herein, ANDREw w. LoEwI pre- deceased the testator. Renunciation of their rights to be appointed and act as trustees herein were simultaneously with the filing of the petition. before probate. The said wili named as successor trustees ALICE R. LOEWI, JOHN HURRAY and D. wILLIAM LEIDER. JOHN MURRAY's renunciation is on file in this court. D. WILLIAM LEIDER has since deceased, and in any event he has been succeeded by the. appointment of STANLEy D. LEVIsON under the codicil of 3/30/42... "That the only persons remaining.who are able and willing to qualify as trustees aro ALIcE R. LOEWI and STANLEY D. IEVISON... "The net estate of the decedent, exclusive of insurance payable directly to beneficiaries, 18 estimated at t8o,Ooo. The assets, consisting mostly of securities"in closely hcld corporations, are in such condition that the trust may now be set up'. The records also include amended petition for probate of will made 3/l5/51 by ALICE R. LOEWI containing a statement to :he cffect that at thc time of his death JosEpH F. LOEwI was a resident of 33 E. 48th St., NYC. The petition also sct forth a list of. names of persons having an intcrest in the estate as follows: ALICE R. LOEWI 130 E. 39th St. OAC ROGER W. LOEWI 440 E. 20th St. NYC