ACNIELSEN CORP
10-Q, EX-99.D, 2000-11-09
ENGINEERING, ACCOUNTING, RESEARCH, MANAGEMENT
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                                                               Exhibit 99 (d)

                                  Synavant Inc.
                             3445 Peachtree Road, NE
                                   Suite 1400
                             Atlanta, Georgia 30326

                                                               August 31, 2000

David Lewinter, Esq.
R.H. Donnelly Corporation
One Diamond Hill Road
Murray Hill, NJ 07974

Earl Doppelt, Esq.
ACNielsen Corporation
177 Broad Street
Stamford, CT 06901

Dear Mr. Lewinter and Mr. Doppelt:

        Reference is made to the Distribution Agreement (the "1996 Distribution
Agreement"), dated as of October 28, 1996, among Cognizant Corporation
("Cognizant"), The Dun and Bradstreet Corporation ("D&B") and ACNielsen
Corporation  ("ACNielsen") whereby Cognizant separated into two separate
companies through a distribution (the "IMS HEALTH Distribution") to its
stockholders of all of the shares of common stock of its subsidiary IMS Health
Incorporated ("IMS HEALTH").  In Section 8.9(c) of the 1996  Distribution
Agreement,  Cognizant  agreed not to make a distribution such as the IMS HEALTH
Distribution unless it caused the distributed entity to undertake to both D&B
and ACNielsen to be jointly and  severally  liable for all Cognizant Liabilities
(as  defined in the 1996  Distribution  Agreement). IMS HEALTH has announced its
intention to be separated  into two separate  companies through a distribution
(`the "Synavant Distribution") to its stockholders of one share of common stock
of its  subsidiary,  Synavant  Inc.("Synavant")  for every twenty issued and
outstanding  shares of IMS HEALTH.  Therefore,  in accordance with  Section
8.9(c) of the 1996  Distribution  Agreement  and  intending to be legally
bound  hereby,  from  and  after  the  effective  time of the  Synavant
Distribution, Synavant undertakes to each of D&B and ACNielsen to be jointly and
severally  liable with IMS HEALTH for all Cognizant  Liabilities  under the 1996
Distribution Agreement.

                                                  Very truly yours,
                                                  SYNAVANT Inc.


                                                  By:  /s/James C. Malone
                                                       -----------------------
                                                       Name:   James C. Malone
                                                       Title:  Vice President


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