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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 10-K/A
[X] AMENDMENT NO. 2 TO ANNUAL REPORT PURSUANT TO SECTION 13 OR
15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended December 31, 1993
OR
[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF
THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from _______________ to ______________
Commission File No. 1-2267
THE MEAD CORPORATION
(Exact name of registrant as specified in its charter)
Ohio 31-0535759
(State of Incorporation) (I.R.S. Employer Identification No.)
MEAD WORLD HEADQUARTERS
COURTHOUSE PLAZA NORTHEAST
DAYTON, OHIO 45463
(Address of principal executive offices)
Registrant's telephone number, including area code: 513-495-6323
Securities registered pursuant to Section 12(b) of the Act:
Name of Each Exchange
Title of Each Class on which Registered
------------------- ---------------------
Common Shares Without Par Value New York Stock Exchange
and Common Share Purchase Rights Chicago Stock Exchange
Pacific Stock Exchange
9% Debentures due 2017 New York Stock Exchange
6 3/4% Convertible Subordinated New York Stock Exchange
Debentures due 2012
_________________________
Indicate by check mark whether the Registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
Registrant was required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days. Yes X No __.
_________________________
Indicate by check mark if disclosure of delinquent filers pursuant to
Item 405 of Regulation S-K is not contained herein, and will not be contained,
to the best of registrant's knowledge, in definitive proxy or information
statements incorporated by reference in Part III of this Form 10-K or any
amendment to this Form 10-K. [ ]
_________________________
As of January 27, 1994, the aggregate market value of the voting
shares held by non-affiliates of the Registrant was approximately $2,749,360,000
determined by multiplying the highest selling price Share on the New York Stock
Exchange--Composite Transactions Tape on such date times the amount by which the
total shares outstanding exceeded the shares beneficially owned by directors and
executive officers of the Registrant. Such determination shall not, however,
be deemed to be an admission that any person is an "affiliate" as defined in
Rule 405 under the Securities Act of 1933.
The number of Common Shares outstanding at March 1, 1994 was 59,271,120.
DOCUMENTS INCORPORATED BY REFERENCE
Portions of Registrant's Proxy Statement for the Annual Meeting of
Shareholders scheduled to be held on April 28, 1994, are incorporated by
reference in Part III; definitive copies of said Proxy Statement were filed with
the Securities and Exchange Commission on March 14, 1994.
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<PAGE>
Pursuant to Rule 15d-21 under the Securities Exchange Act of 1934, the
undersigned registrant (the Registrant) hereby amends its annual report on
Form 10-K for the fiscal year ended December 31, 1993 to include the following
information and financial statements required by Form 11-K with respect to The
Mead Savings Plan for Bargaining Unit Employees (the Plan) for the year ended
December 31, 1993:
THE MEAD SAVINGS PLAN FOR BARGAINING UNIT EMPLOYEES
TABLE OF CONTENTS
- - ---------------------------------------------------
(PAGE NUMBER REFERENCES ARE APPLICABLE TO PAPER COPY ONLY) Page
INDEPENDENT AUDITORS' REPORT 1
FINANCIAL STATEMENTS:
Statement of Net Assets Available for Benefits
as of December 31, 1993 and 1992 2
Statement of Changes in Net Assets Available for
Benefits for the Year Ended December 31, 1993 3
NOTES TO FINANCIAL STATEMENTS 4-8
SUPPLEMENTAL SCHEDULES:
Schedule of Reportable Transactions in Excess
of Five Percent of the Current Value of Plan
Assets for the Year Ended December 31, 1993 9-12
Schedule of Assets Held for Investment as of
December 31, 1993 13-14
EXHIBIT:
Independent Auditors' Consent 15
Signatures 16
<PAGE>
INDEPENDENT AUDITORS' REPORT
Members of the Corporate Benefits Committee
The Mead Savings Plan for Bargaining Unit Employees
Dayton, Ohio
We have audited the accompanying statements of net assets available for
benefits of The Mead Savings Plan for Bargaining Unit Employees (the Plan) as
of December 31, 1993 and 1992, and the related statement of changes in net
assets available for benefits for the year ended December 31, 1993. These
financial statements are the responsibility of the Plan's management. Our
responsibility is to express an opinion on these financial statements based
on our audits.
We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free
of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements.
An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audits provide a reasonable
basis for our opinion.
In our opinion, such financial statements present fairly, in all material
respects, the net assets available for benefits of the Plan at December 31,
1993 and 1992, and the changes in net assets available for benefits for the
year ended December 31, 1993, in conformity with generally accepted accounting
principles.
Our audits were conducted for the purpose of forming an opinion on the basic
financial statements taken as a whole. The supplemental schedules of (1)
assets held for investment as of December 31, 1993 and 1992, and (2)
reportable transactions in excess of five percent of the current value of plan
assets for the year ended December 31, 1993, are presented for the purpose of
additional analysis and are not a required part of the basic financial
statements but are supplementary information required by the Department of
Labor's Rules and Regulations for Reporting and Disclosure under the Employee
Retirement Income Security Act of 1974. These schedules are the
responsibility of the Plan's management. Such schedules have been subjected
to the auditing procedures applied in our audit of the basic 1993 financial
statements and, in our opinion, are fairly stated in all material respects
when considered in relation to the basic financial statements taken as a
whole.
DELOITTE & TOUCHE
DELOITTE & TOUCHE
Dayton, Ohio
June 17, 1994
<PAGE>
THE MEAD SAVINGS PLAN FOR BARGAINING UNIT EMPLOYEES
STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS
DECEMBER 31, 1993 AND 1992
ASSETS 1993 1992
- - ------------------------------------ ------------ ------------
Investments in securities (Note E):
Twentieth Century Select
Investors Fund $3,212,023 $ 794,892
Vanguard Equity Income Fund 1,773,480 433,192
Short-Term Investments 842,058 395,164
U.S. Treasury Obligations 802,502
Federal Agency Obligations 51,047 382,957
Corporate Mortgage Pools 59,082
Foreign Government Bonds 52,438
Interest receivable 13,847 6,169
------------ ------------
Total assets 6,806,477 2,012,374
------------ ------------
LIABILITIES
- - ------------------------------------
Accounts payable -
Administrative fees and other 10,270 8,325
------------ ------------
Net Assets Available for Benefits $6,796,207 $2,004,049
============ ============
See notes to financial statements
<PAGE>
THE MEAD SAVINGS PLAN FOR BARGAINING UNIT EMPLOYEES
STATEMENT OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS
FOR THE YEAR ENDED DECEMBER 31, 1993
INCREASE IN PLAN ASSETS:
Contributions:
Employees $4,527,533
Employee rollovers from other plans 11,522
Investment income:
Interest 53,126
Dividends (including capital gain 450,149
distributions of $367,233) ------------
Total increases 5,042,330
------------
DECREASES IN PLAN ASSETS:
Distributions 62,661
Administrative expenses 52,385
Net depreciation of investments 135,126
------------
Total decreases 250,172
------------
NET INCREASE IN PLAN ASSETS 4,792,158
NET ASSETS - DECEMBER 31, 1992 2,004,049
------------
NET ASSETS - DECEMBER 31, 1993 $6,796,207
============
See notes to financial statements
<PAGE>
THE MEAD SAVINGS PLAN FOR BARGAINING UNIT EMPLOYEES
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 1993 AND 1992 AND
FOR THE YEAR ENDED DECEMBER 31, 1993
A. PLAN DESCRIPTION
The Mead Savings Plan For Bargaining Unit Employees (the "Plan") permits union
employees of the Mead Corporation (Mead) to participate in a program of
personal savings. Generally, employees who are covered by collective
bargaining agreements, which include the Plan, are eligible to participate in
this Plan.
Employees may generally authorize a redirection of payroll wages of up to 10%
of compensation as a contribution to the Plan. Employee contributions are at
all times fully vested and nonforfeitable.
During the year ended December 31, 1993, participants could direct their
contributions to different funds of the Plan as described below:
Interest Income Fund - Contributions to the Interest Income Fund are
invested in diversified, high quality, income producing, short-term
investments, primarily U.S. Treasury and Government Agency obligations.
Equity Growth Fund - Contributions are invested in the Twentieth Century
Select Investors Fund managed by Investors Research Corporation. The
Twentieth Century Select Investors Fund invests in a diversified equity
portfolio with capital growth as its primary objective.
Equity Income Fund - Contributions to the Equity Income Fund are
invested in the Vanguard Equity Income Fund, which is managed by the
Vanguard Group of Investment Companies. The Vanguard Equity Income Fund
is a diversified equity portfolio consisting primarily of income
producing securities.
Under the terms of the Plan, contributions to the above funds are initially
deposited in the WB Short Term Investment Fund (STIF) managed by Wachovia
Trust (the Trustee). Contributions remain in the WB Short Term Investment
Fund for approximately 30 days before being transferred to the employee
directed investment fund.
At December 31, 1993, there were approximately 1,511 participants in the Plan,
of whom 596 had invested in the Interest Income Fund, 1,178 in the Equity Growth
Fund and 896 in the Equity Income Fund. Expenses for administering the Plan
during 1993, including the compensation and expenses of the Plan trustee and
trading costs, are paid out of the funds of the Plan and by Mead. Certain
internal administrative expenses are paid by Mead.
Mead reserves the right to terminate the Plan at any time, subject to Plan
provisions and the bargaining agreements. Upon such termination of the Plan,
the remaining assets in the Plan, net of expenses properly charged thereto,
shall be distributed to participants or their beneficiaries in cash based upon
their interests in the Plan at the termination date.
B. SIGNIFICANT ACCOUNTING POLICY
Investments - Investments are stated at fair value as measured by readily
available market prices.
C. TAXES
The Plan is a "qualified cash or deferred arrangement" under Sections 401(a)
and 401(k) of the Internal Revenue Code and, as such, is exempt from Federal
income taxes under Section 501(a). All income of the Plan will be distributed
to the participants, and no income is taxable to the Plan. Generally, the
first 10% of contributed employee compensation and Plan earnings are not
taxable until disbursed to the participants. The sponsor has filed an
application for a determination letter with the Internal Revenue Service.
D. BENEFITS PAYABLE
At December 31, 1993, net assets available for benefits includes benefits of
$8,269 due to participants who have withdrawn from participation in the Plan.
<PAGE>
<TABLE>
E. NET ASSETS AVAILABLE FOR BENEFITS BY FUND
DECEMBER 31, 1993
<CAPTION>
NUMBER OF INTEREST EQUITY EQUITY SHORT TERM
SHARES INCOME FUND GROWTH FUND INCOME FUND INVESTMENT FUND TOTAL
------------ ------------ ------------ ------------ --------------- ------------
<S> <C> <C> <C> <C> <C> <C>
ASSETS
Investments in securities:
Twentieth Century Select
Investors Fund 81,399 $ $3,212,023 $ $ $3,212,023
Vanguard Equity Income Fund 129,830 1,773,480 1,773,480
Short-Term Investments 341,172 1,980 1,182 497,724 842,058
U.S. Treasury Obligations 802,502 802,502
Federal Agency Obligations 51,047 51,047
Corporate Mortgage Pools 59,082 59,082
Foreign Government Bonds 52,438 52,438
Interest receivable 12,616 786 445 13,847
------------ ------------ ------------ --------------- ------------
Total assets 1,318,857 3,214,789 1,775,107 497,724 6,806,477
------------ ------------ ------------ --------------- ------------
LIABILITIES
Accounts payable -
Administrative fees and other 1,917 4,757 3,636 (40) 10,270
------------ ------------ ------------ --------------- ------------
INTERFUND ACCOUNTS
Employee contribution receivable 96,140 256,297 145,327 (497,764)
Transfers receivable (22,943) 32,294 (9,351)
------------ ------------ ------------ --------------- ------------
Net interfund receivable (payable) 73,197 288,591 135,976 (497,764)
------------ ------------ ------------ --------------- ------------
NET ASSETS $1,390,137 $3,498,623 $1,907,447 $ $6,796,207
============ ============ ============ =============== ============
</TABLE>
<PAGE>
<TABLE>
E. NET ASSETS AVAILABLE FOR BENEFITS BY FUND (Continued)
DECEMBER 31, 1992
<CAPTION>
NUMBER OF INTEREST EQUITY EQUITY SHORT TERM
SHARES INCOME FUND GROWTH FUND INCOME FUND INVESTMENT FUND TOTAL
------------ ------------- ------------- ------------- --------------- --------------
<S> <C> <C> <C> <C> <C> <C>
ASSETS
Investments in securities:
Twentieth Century Select
Investors Fund 20,529 $ $794,892 $ $ $794,892
Vanguard Equity Income Fund 33,528 433,192 433,192
Short-Term Investments 58,601 1,746 965 333,852 395,164
Federal Agency Obligations 382,957 382,957
Interest receivable 5,208 2 1 958 6,169
------------- ------------- ------------- --------------- --------------
Total assets 446,766 796,640 434,158 334,810 2,012,374
------------- ------------- ------------- --------------- --------------
LIABILITIES
Accounts payable -
Administrative fees and other 1,848 3,989 2,488 8,325
------------- ------------- ------------- --------------- --------------
INTERFUND ACCOUNTS
Employee contribution receivable 78,274 160,060 95,518 (333,852)
Transfers receivable 225 459 274 (958)
------------- ------------- ------------- --------------- --------------
Net interfund receivable (payable) 78,499 160,519 95,792 (334,810)
------------- ------------- ------------- --------------- --------------
NET ASSETS $523,417 $953,170 $527,462 $ $2,004,049
============= ============= ============= =============== ==============
</TABLE>
<PAGE>
<TABLE>
F. CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS BY FUND
YEAR ENDED DECEMBER 31, 1993
<CAPTION>
SHORT TERM
INTEREST EQUITY EQUITY INVESTMENT
INCOME FUND GROWTH FUND INCOME FUND FUND TOTAL
------------ ------------ ------------ ------------ ------------
<S> <C> <C> <C> <C> <C>
INCREASES IN NET ASSETS:
Contributions:
Employees $933,350 $2,284,597 $1,309,586 $ $4,527,533
Rollovers 4,901 5,870 751 11,522
Investment income:
Interest 41,186 7,614 4,326 53,126
Dividends (including capital 334,900 115,249 450,149
gain distributions)
------------ ------------ ------------ ------------ ------------
TOTAL INCREASES 979,437 2,632,981 1,429,912 5,042,330
DECREASES IN NET ASSETS:
Distributions 19,285 23,558 19,804 14 62,661
Administrative expenses 11,999 25,265 15,130 (9) 52,385
Net depreciation of investments 3,338 124,638 7,150 135,126
------------ ------------ ------------ ------------ ------------
TOTAL DECREASES 34,622 173,461 42,084 5 250,172
INTERFUND TRANSFERS (77,339) 90,516 (13,177)
------------ ------------ ------------ ------------ ------------
NET CHANGE IN NET ASSETS 867,476 2,550,036 1,374,651 (5) 4,792,158
NET ASSETS -
Beginning of Year 522,661 948,587 532,796 5 2,004,049
------------ ------------ ------------ ------------ ------------
NET ASSETS -
End of Year $1,390,137 $3,498,623 $1,907,447 $ $6,796,207
============ ============ ============ ============ ============
</TABLE>
<PAGE>
<TABLE>
The Mead Savings Plan for Bargaining Unit Employees
Schedule of Reportable Transactions
For the Year Ended December 31, 1993
<CAPTION>
ERISA 5500 Schedule of 5% Reportable Series of Transactions
From January 1, 1993 to December 31, 1993
Beginning Net Asset Value: $2,071,110.49
5% of Net Asset Value: $ 103,555.52
- - -------------------------------------------------------------------------------------------------------------------
Asset ID Security Description Maturity Date
# of Purchases Purchase Cost # Sales Rate Sale Proceeds Total # Total Cost and Proceeds
- - -------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C>
Equity Investments
- - --------------------
901289207 Twentieth Century Select Fund
16 2,545,319.93 2 3,550.30 18 2,548,870.23
921921102 Vanguard Equity Income Fund
19 1,363,714.26 3 16,148.89 22 1,379,863.15
Equity Investments Totals
- - ---------------------------
35 3,909,034.19 5 19,699.19 40 3,928,733.38
</TABLE>
<PAGE>
<TABLE>
The Mead Savings Plan for Bargaining Unit Employees
Schedule of Reportable Transactions
For the Year Ended December 31, 1993
<CAPTION>
ERISA 5500 Schedule of 5% Reportable Series of Transactions
From January 1, 1993 to December 31, 1993
Beginning Net Asset Value: $2,071,110.49
5% of Net Asset Value: $ 103,555.52
- - ----------------------------------------------------------------------------------------------------------------
Asset ID Security Description Maturity Date
# of Purchases Purchase Cost # Sales Rate Sale Proceeds Total # Total Cost and Proceeds
- - ----------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C>
Fixed Income
- - --------------------
912827E40 United States Treas Nts 5.375 2/28/94
0 0 2 172,440.63 2 172,440.63
912827G63 United States Treas Nts 4.250 8/31/94
4 246,566.80 2 266,969.14 6 513,535.94
912827H54 United States Treas Nts 5.125 11/15/95
1 70,973.44 1 71,832.03 2 142,805.47
912827J86 United States Treas Nts 3.875 2/28/95
2 170,196.88 2 170,192.18 4 340,389.06
912827K27 United States Treas Nts 3.875 3/31/95
4 350,886.33 0 0 4 350,886.33
912827K76 United States Treas Nts 4.250 5/15/96
1 99,406.25 1 50,117.19 2 149,523.44
912827L75 United States Treas Nts 4.375 8/15/96
3 382,357.04 1 50,359.38 4 432,716.42
912827VT6 United States Treas Nts 8.625 1/15/95
1 75,775.00 2 101,676.18 3 177,451.18
912827ZJ4 United States Treas Nts 8.500 9/30/94
2 159,176.56 1 172,682.81 3 331,859.37
Fixed Income Totals
- - ---------------------------
18 1,555,338.30 12 1,056,269.54 30 2,611,607.84
</TABLE>
<PAGE>
<TABLE>
The Mead Savings Plan for Bargaining Unit Employees
Schedule of Reportable Transactions
For the Year Ended December 31, 1993
<CAPTION>
ERISA 5500 Schedule of 5% Reportable Series of Transactions
From January 1, 1993 to December 31, 1993
Beginning Net Asset Value: $2,071,110.49
5% of Net Asset Value: $ 103,555.52
- - ----------------------------------------------------------------------------------------------------------------
Asset ID Security Description Maturity Date
# of Purchases Purchase Cost # Sales Rate Sale Proceeds Total # Total Cost and Proceeds
- - ----------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C>
Short Term Investments
- - ----------------------
WB DTF S-T Investment Fund
174 8,428,667.70 125 8,339,958.77 299 16,768,626.47
313313NP9 Fed Farm Cr Disc Nts
1 249,381.74 1 249,381.74 2 498,763.48
313385RT5 Fed Home Ln Disc Nts
1 299,448.75 0 0 1 299,448.75
313397PP0 Fed Home Ln Mtg Disc Nts
1 199,596.00 1 199,596.00 2 399,192.00
Short Term Investments Totals
- - -----------------------------
177 9,177,094.19 127 8,788,936.51 304 17,966,030.70
</TABLE>
<PAGE>
<TABLE>
The Mead Savings Plan for Bargaining Unit Employees
Schedule of Reportable Transactions
For the Year Ended December 31, 1993
<CAPTION>
ERISA 5500 Schedule of 5% Reportable Series of Transactions
From January 1, 1993 to December 31, 1993
Beginning Net Asset Value: $2,071,110.49
5% of Net Asset Value: $ 103,555.52
- - ----------------------------------------------------------------------------------------------------------------
# of Purchases Purchase Cost # Sales Rate Sale Proceeds Total # Total Cost and Proceeds
- - ----------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C>
Equity Investments
- - ------------------
35 3,909,034.19 5 19,699.19 40 3,928,733.38
Fixed Income Investments
- - ------------------------
18 1,555,338.30 12 1,056,269.54 30 2,611,607.84
Short Term Investments
- - ----------------------
177 9,177,094.19 127 8,788,936.51 304 17,966,030.70
Reportable Transaction Totals
- - -----------------------------
230 14,641,466.68 144 9,864,905.24 374 24,506,371.92
Non-reportable Transaction Totals
- - ---------------------------------
5 270,448.52 13 184,067.15 18 454,515.67
</TABLE>
<PAGE>
<TABLE>
The Mead Savings Plan for Bargaining Unit Employees
Schedule of Assets Held for Investment Purposes
As of December 31, 1993
<CAPTION>
- - --------------------------------------------------------------------------------------------------------
Description Shares/Par Value Cost Market Value
- - --------------------------------------------------------------------------------------------------------
GENERAL INVESTMENTS
<S> <C> <C> <C>
U.S. Government Securities
Federal Home Ln Bk Disc Nts 300,000 299,448.75 299,448.75
03/12/93 0% 01/13/1994
Federal Home Ln Bk Cons Bd 50,000 50,000.00 51,047.00
11/25/92 5.375% 11/27/1995
United States Treas Nt 80,000 71,040.80 73,064.80
Stripped Prin Pmt
8.875% 02/15/1996
United States Treas Nts 350,000 350,886.33 350,108.50
03/31/93 3.875% 03/31/1995
United States Treas Nts 50,000 49,703.12 49,843.50
05/17/93 4.25% 05/15/1996
United States Treas Nts 330,000 332,074.11 329,485.20
08/16/93 4.375% 08/15/1996
Total U.S. Government Securities 1,153,153.11 1,152,997.75
Corporate Debt Instruments - Other
Ford Credit Grantor Tr 59,285.6300 59,248.58 59,081.69
1993-B Asset Backed CTF CL A
07/15/93 4.30% 07/15/1998
Monthly/No Delay
Total Corporate Debt Instruments - Other 59,248.58 59,081.69
</TABLE>
<PAGE>
<TABLE>
The Mead Savings Plan for Bargaining Unit Employees
Schedule of Assets Held for Investment Purposes
As of December 31, 1993
<CAPTION>
- - --------------------------------------------------------------------------------------------------------
Description Shares/Par Value Cost Market Value
- - --------------------------------------------------------------------------------------------------------
<S> <C> <C> <C>
Other Investments
Swedish Natl Housing Finance 50,000 53,408.50 52,437.50
01/24/90 8.75% 01/24/1995
Eurobond US$1000
Total Other Investments 53,408.50 52,437.50
TOTAL GENERAL INVESTMENTS 1,265,810.19 1,264,516.94
COMMON/COLLECTIVE TRUSTS
WB DTF Short Term Investment Fund 542,609.6600 542,609.66 542,609.66
TOTAL COMMON/COLLECTIVE TRUSTS 542,609.66 542,609.66
REGISTERED INVESTMENT COMPANIES
Twentieth Century Invs Inc 81,399.4620 3,347,314.67 3,212,022.77
Select Invs Sh
Vanguard Equity Income Fd Inc 129,830.1800 1,776,228.88 1,773,480.26
TOTAL REGISTERED INVESTMENT COMPANIES 5,123,543.55 4,985,503.03
GRAND TOTAL 6,931,963.40 6,792,629.63
</TABLE>
<PAGE>
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in Registration Statement No. 33-
53421 on Form S-8 of our report dated June 17, 1994, accompanying the
financial statements of The Mead Savings Plan for Bargaining Unit Employees
included in the Form 10-K/A Amendment No. 2 to the Annual Report on Form 10-K
of The Mead Corporation for the year ended December 31, 1993.
DELOITTE & TOUCHE
DELOITTE & TOUCHE
Dayton, Ohio
June 24, 1994
<PAGE>
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant and the administrators of the Plan have duly caused this amendment
to the Annual Report on Form 10-K to be signed by the undersigned, thereunto
duly authorized.
THE MEAD CORPORATION
(Registrant)
Date: June 27, 1994 By: John D. Fuller
--------------------------
John D. Fuller
Controller and
Chief Accounting Officer
THE MEAD SAVINGS PLAN FOR BARGAINING
UNIT EMPLOYEES
Date: June 27, 1994 By: James D. Bell
--------------------------
James D. Bell
Director of Benefits
ANNUAL\FORM10KA
062494