SEI TAX EXEMPT TRUST
NSAR-B, 1996-10-29
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<PAGE>      PAGE  1
000 B000000 08/31/96
000 C000000 0000701817
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0.a
000 J000000 U
001 A000000 SEI TAX EXEMPT TRUST
001 B000000 811-3447
001 C000000 8003425734
002 A000000 2 OLIVER STREET
002 B000000 BOSTON
002 C000000 MA
002 D010000 02109
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 Y
007 B000000  7
007 C010100  1
007 C020100 TAX FREE PORTFOLIO
007 C030100 N
007 C010200  2
007 C020200 INSTITUTIONAL TAX FREE PORTFOLIO
007 C030200 N
007 C010300  3
007 C020300 CALIFORNIA TAX EXEMPT PORTFOLIO
007 C030300 N
007 C010400  4
007 C020400 INTERMEDIATE-TERM MUNICIPAL PORTFOLIO
007 C030400 N
007 C010500  5
007 C020500 PENNSYLVANIA MUNICIPAL PORTFOLIO
007 C030500 N
007 C010600  6
007 C020600 PENNSYLVANIA TAX FREE PORTFOLIO
007 C030600 N
007 C010700  7
007 C020700 KANSAS TAX FREE INCOME PORTFOLIO
007 C030700 N
007 C010800  8
007 C010900  9
007 C011000 10
022 A000001 BT SECURITIES
022 B000001 13-3311934
022 C000001    654325
022 D000001    624494
022 A000002 MERRILL LYNCH
<PAGE>      PAGE  2
022 B000002 13-5674085
022 C000002    227534
022 D000002    153619
022 A000003 SMITH BARNEY
022 B000003 13-2518466
022 C000003    199557
022 D000003    159109
022 A000004 J.P. MORGAN
022 B000004 13-3224016
022 C000004    160172
022 D000004    140190
022 A000005 MORGAN STANLEY
022 B000005 13-2655998
022 C000005    160564
022 D000005    125470
022 A000006 BANKERS TRUST
022 B000006 13-3166617
022 C000006    130260
022 D000006    134835
022 A000007 CHEMICAL BANK
022 B000007 13-4994650
022 C000007     72108
022 D000007     87504
022 A000008 BUTCHER/SINGER
022 C000008     89527
022 D000008     12789
022 A000009 NEWMAN & ASSOCIATES
022 C000009     64313
022 D000009     37420
022 A000010 ALEX BROWN
022 B000010 52-1319768
022 C000010     76571
022 D000010      7618
023 C000000    3314777
023 D000000    2289956
027  000000 Y
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080 A00AA00 MARSH & MCLENNAN
080 C00AA00       11
081 A00AA00 Y
081 B00AA00  34
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085 A00AA00 Y
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024  000100 N
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<PAGE>      PAGE  3
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028 H000100         0
029  000100 N
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030 C000100  0.00
034  000100 N
035  000100      0
036 B000100      0
037  000100 N
038  000100      0
039  000100 N
040  000100 Y
041  000100 Y
042 A000100   0
042 B000100   0
042 C000100   0
042 D000100   0
042 E000100   0
042 F000100   0
042 G000100   0
042 H000100 100
043  000100      0
044  000100      0
055 A000100 Y
<PAGE>      PAGE  4
055 B000100 N
056  000100 N
057  000100 N
062 A000100 Y
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062 D000100   0.0
062 E000100 103.8
062 F000100   0.0
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062 H000100   0.0
062 I000100   0.0
062 J000100   0.0
062 K000100   0.0
062 L000100   0.0
062 M000100   0.0
062 N000100   0.0
062 O000100   0.3
062 P000100   0.0
062 Q000100   0.0
062 R000100   0.0
063 A000100  51
063 B000100  0.0
064 A000100 Y
064 B000100 N
066 A000100 N
067  000100 N
068 A000100 N
068 B000100 N
069  000100 N
071 A000100         0
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071 C000100         0
071 D000100    0
072 A000100 12
072 B000100    13091
072 C000100        0
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072 J000100       22
072 K000100        0
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072 M000100       11
072 N000100       37
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072 P000100        0
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<PAGE>      PAGE  5
072 R000100       10
072 S000100       29
072 T000100      150
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072 W000100       14
072 X000100     1729
072 Y000100      158
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074 D000100      906
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074 L000100     2500
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074 O000100     4406
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074 Y000100        0
075 A000100   348788
<PAGE>      PAGE  6
075 B000100        0
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024  000200 N
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028 F040200    396859
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034  000200 N
035  000200      0
036 B000200      0
037  000200 N
038  000200      0
039  000200 N
040  000200 Y
041  000200 Y
042 A000200   0
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042 D000200   0
042 E000200   0
042 F000200   0
042 G000200   0
<PAGE>      PAGE  7
042 H000200 100
043  000200     66
044  000200      0
055 A000200 Y
055 B000200 N
056  000200 N
057  000200 N
062 A000200 Y
062 B000200   0.0
062 C000200   0.0
062 D000200   0.0
062 E000200 102.9
062 F000200   0.0
062 G000200   0.0
062 H000200   0.0
062 I000200   0.0
062 J000200   0.0
062 K000200   0.0
062 L000200   0.0
062 M000200   0.0
062 N000200   0.0
062 O000200   0.5
062 P000200   0.0
062 Q000200   0.0
062 R000200   0.0
063 A000200  53
063 B000200  0.0
064 A000200 Y
064 B000200 N
066 A000200 N
067  000200 N
068 A000200 N
068 B000200 N
069  000200 N
071 A000200         0
071 B000200         0
071 C000200         0
071 D000200    0
072 A000200 12
072 B000200    31291
072 C000200        0
072 D000200        0
072 E000200        0
072 F000200      325
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072 L000200       43
072 M000200       25
<PAGE>      PAGE  8
072 N000200       74
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072 T000200      439
072 U000200        0
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072 X000200     4111
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072AA000200       39
072BB000200        0
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072CC020200        0
072DD010200    28220
072DD020200      248
072EE000200        0
073 A010200   0.0663
073 A020200   0.0288
073 B000200   0.0000
073 C000200   0.0000
074 A000200        0
074 B000200        0
074 C000200   893671
074 D000200     4711
074 E000200        0
074 F000200        0
074 G000200        0
074 H000200        0
074 I000200        0
074 J000200        0
074 K000200        0
074 L000200     6570
074 M000200      253
074 N000200   905205
074 O000200    11711
074 P000200        0
074 Q000200        0
074 R010200        0
074 R020200        0
074 R030200        0
074 R040200    24742
074 S000200        0
074 T000200   868752
074 U010200   849675
074 U020200    19206
074 V010200     1.00
074 V020200     1.00
<PAGE>      PAGE  9
074 W000200   0.9998
074 X000200       95
074 Y000200        0
075 A000200   826883
075 B000200        0
076  000200     0.00
024  000300 N
028 A010300     41036
028 A020300       619
028 A030300         0
028 A040300     68541
028 B010300     93808
028 B020300       643
028 B030300         0
028 B040300    101299
028 C010300     67943
028 C020300       624
028 C030300         0
028 C040300     56172
028 D010300     86011
028 D020300       713
028 D030300         0
028 D040300     72214
028 E010300    138909
028 E020300       617
028 E030300         0
028 E040300     83000
028 F010300     89503
028 F020300       640
028 F030300         0
028 F040300    123927
028 G010300    517210
028 G020300      3856
028 G030300         0
028 G040300    505153
028 H000300         0
029  000300 N
030 A000300      0
030 B000300  0.00
030 C000300  0.00
034  000300 N
035  000300      0
036 B000300      0
037  000300 N
038  000300      0
039  000300 N
040  000300 Y
041  000300 Y
042 A000300   0
042 B000300   0
042 C000300   0
<PAGE>      PAGE  10
042 D000300   0
042 E000300   0
042 F000300   0
042 G000300   0
042 H000300 100
043  000300   1702
044  000300      0
055 A000300 Y
055 B000300 N
056  000300 N
057  000300 N
062 A000300 Y
062 B000300   0.0
062 C000300   0.0
062 D000300   0.0
062 E000300 102.8
062 F000300   0.0
062 G000300   0.0
062 H000300   0.0
062 I000300   0.0
062 J000300   0.0
062 K000300   0.0
062 L000300   0.0
062 M000300   0.0
062 N000300   0.0
062 O000300   1.4
062 P000300   0.0
062 Q000300   0.0
062 R000300   0.0
063 A000300  53
063 B000300  0.0
064 A000300 Y
064 B000300 N
066 A000300 N
067  000300 N
068 A000300 N
068 B000300 N
069  000300 N
071 A000300         0
071 B000300         0
071 C000300         0
071 D000300    0
072 A000300 12
072 B000300    13944
072 C000300        0
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072 F000300      151
072 G000300      886
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072 I000300       28
<PAGE>      PAGE  11
072 J000300       24
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072 L000300       30
072 M000300       11
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072 T000300     1860
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072 X000300     3085
072 Y000300      305
072 Z000300    11164
072AA000300        0
072BB000300        5
072CC010300        0
072CC020300        0
072DD010300     1471
072DD020300     9727
072EE000300        0
073 A010300   0.0336
073 A020300   0.0286
073 B000300   0.0000
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074 T000300   395413
<PAGE>      PAGE  12
074 U010300    44721
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074 W000300   0.9999
074 X000300       14
074 Y000300        0
075 A000300   385080
075 B000300        0
076  000300     0.00
008 A000401 SEI FINANCIAL MANAGEMENT CORPORATION
008 B000401 A
008 C000401 801-0000
008 D010401 WAYNE
008 D020401 PA
008 D030401 19087
008 D040401 1658
008 A000402 STANDISH, AYER & WOOD, INC.
008 B000402 S
008 C000402 801-0000
008 D010402 BOSTON
008 D020402 MA
008 D030402 02111
024  000400 N
028 A010400     20501
028 A020400        71
028 A030400         0
028 A040400      3768
028 B010400      7451
028 B020400        86
028 B030400         0
028 B040400      2488
028 C010400     10093
028 C020400       107
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028 C040400      2559
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028 D020400       133
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028 D040400      2224
028 E010400      7389
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028 E040400      3678
028 F010400     10093
028 F020400       355
028 F030400         0
028 F040400      4553
028 G010400     62464
028 G020400       883
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<PAGE>      PAGE  13
028 G040400     19270
028 H000400         1
029  000400 Y
030 A000400      0
030 B000400  3.50
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034  000400 N
035  000400      0
036 B000400      0
037  000400 N
038  000400      0
039  000400 N
040  000400 Y
041  000400 Y
042 A000400   0
042 B000400   0
042 C000400   0
042 D000400   0
042 E000400   0
042 F000400   0
042 G000400   0
042 H000400 100
043  000400      1
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045  000400 Y
046  000400 N
047  000400 Y
048  000400  0.000
048 A010400   125000
048 A020400 0.180
048 B010400        0
048 B020400 0.000
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048 C020400 0.000
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048 D020400 0.000
048 E010400        0
048 E020400 0.000
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048 F020400 0.000
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048 G020400 0.000
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048 H020400 0.000
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048 I020400 0.000
048 J010400        0
048 J020400 0.000
048 K010400   125000
048 K020400 0.150
055 A000400 N
<PAGE>      PAGE  14
055 B000400 N
056  000400 N
057  000400 N
062 A000400 Y
062 B000400   0.0
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062 E000400   2.9
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063 B000400  7.9
064 A000400 Y
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067  000400 N
068 A000400 N
068 B000400 N
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071 A000400     77347
071 B000400     40710
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<PAGE>      PAGE  15
072 R000400        4
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072AA000400     1014
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073 A010400   0.5325
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074 A000400       66
074 B000400        0
074 C000400     3900
074 D000400   130501
074 E000400        0
074 F000400        0
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074 L000400     2407
074 M000400       31
074 N000400   136905
074 O000400     1519
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074 R040400      823
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<PAGE>      PAGE  16
075 B000400   106529
076  000400     0.00
024  000500 N
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028 A030500         0
028 A040500      2176
028 B010500       657
028 B020500        12
028 B030500         0
028 B040500      1978
028 C010500      1205
028 C020500        12
028 C030500         0
028 C040500      1677
028 D010500       415
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028 F040500      2343
028 G010500      7834
028 G020500        97
028 G030500         0
028 G040500     12572
028 H000500         0
029  000500 N
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030 B000500  0.00
030 C000500  0.00
034  000500 N
035  000500      0
036 B000500      0
037  000500 N
038  000500      0
039  000500 N
040  000500 Y
041  000500 Y
045  000500 Y
046  000500 N
047  000500 Y
048  000500  0.200
048 A010500        0
048 A020500 0.000
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<PAGE>      PAGE  17
048 B020500 0.000
048 C010500        0
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048 I010500        0
048 I020500 0.000
048 J010500        0
048 J020500 0.000
048 K010500        0
048 K020500 0.000
055 A000500 N
055 B000500 N
056  000500 N
057  000500 N
062 A000500 Y
062 B000500   0.0
062 C000500   0.0
062 D000500   0.0
062 E000500   0.2
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062 O000500  98.8
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062 R000500   0.0
063 A000500   0
063 B000500  6.1
064 A000500 Y
064 B000500 N
066 A000500 N
067  000500 N
068 A000500 N
068 B000500 N
069  000500 N
071 A000500     64232
<PAGE>      PAGE  18
071 B000500     69195
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073 A010500   0.5939
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SIGNATURE   STEPHEN G. MEYER                             
TITLE       CONTROLLER          
 


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<CIK> 0000701817
<NAME> SEI TAX EXEMPT TRUST
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</TABLE>

<TABLE> <S> <C>

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</TABLE>

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<SENIOR-LONG-TERM-DEBT>                              0
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<PAID-IN-CAPITAL-COMMON>                             0
<SHARES-COMMON-STOCK>                                0
<SHARES-COMMON-PRIOR>                           149227
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                              0
<OVERDISTRIBUTION-GAINS>                             0
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<NET-ASSETS>                                         0
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                                 1592
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                   (123)
<NET-INVESTMENT-INCOME>                           1469
<REALIZED-GAINS-CURRENT>                            27
<APPREC-INCREASE-CURRENT>                            0
<NET-CHANGE-FROM-OPS>                             1496
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                       (1502)
<DISTRIBUTIONS-OF-GAINS>                             0
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                          29983
<NUMBER-OF-SHARES-REDEEMED>                   (179210)
<SHARES-REINVESTED>                                  0
<NET-CHANGE-IN-ASSETS>                        (149223)
<ACCUMULATED-NII-PRIOR>                              2
<ACCUMULATED-GAINS-PRIOR>                            4
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                               16
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                    205
<AVERAGE-NET-ASSETS>                            142497
<PER-SHARE-NAV-BEGIN>                             1.00
<PER-SHARE-NII>                                   .011
<PER-SHARE-GAIN-APPREC>                              0
<PER-SHARE-DIVIDEND>                            (.011)
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<PER-SHARE-NAV-END>                               1.00
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</TABLE>

REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS

To the Board of Trustees of 
SEI Tax Exempt Trust:

In planning and performing our audit of the financial statements of
SEI Tax Exempt Trust for the year ended August 31, 1996, we considered
its internal control structure, including procedures for safeguarding
securities, in order to determine our auditing procedures for the purpose
of expressing our opinion on the financial statements and to comply with 
the requirements of Form N-SAR, not to provide assurance on the internal 
control structure. 

The management of  SEI Tax Exempt Trust is responsible for establishing
and maintaining an internal control structure.  In fulfilling this 
responsibility, estimates and judgments by management are required to 
assess the expected benefits and related costs of internal control structure
policies and procedures. Two of the objectives of an internal control 
structure are to provide management with reasonable, but not absolute,
assurance that assets are safeguarded against loss from unauthorized
use or disposition and that transactions are executed in accordance with
management's authorization and recorded properly to permit preparation 
of financial statements in conformity with generally accepted accounting 
principles.

Because of inherent limitations in any internal control structure, errors
or irregularities may occur and may not be detected. Also, projection of 
any evaluation of the structure to future periods is subject to the risk that
it may become inadequate because of changes in conditions or that the 
effectiveness of the design and operation may deteriorate.

Our consideration of the internal control structure would not necessarily
disclose all matters in the internal control structure that might be material
weaknesses under standards established by the American Institute of 
Certified Public Accountants.  A material weakness is a condition in 
which the design or operation of the specific internal control structure 
elements does not reduce to a relatively low level the risk that errors or 
irregularities in amounts that would be material in relation to the 
financial statements being audited may occur and not be detected 
within a timely period by employees in the normal course of performing 
their assigned functions. However, we noted no matters involving the
internal control structure, including procedures for safeguarding 
securities, that we consider to be material weaknesses as defined above
as of August 31, 1996

This report is intended solely for the information and use of management,
the Board of Trustees and the Securities and Exchange Commission and
should not be used for any other purpose.

/s/ Arthur Andersen LLP
ARTHUR ANDERSEN LLP

Philadelphia, PA
October  11, 1996






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