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                                                                    EXHIBIT 99.1


                          INDEPENDENT AUDITOR'S REPORT



The Board of Directors
Quill Corporation
Lincolnshire, Illinois


We have audited the accompanying consolidated balance sheets of Quill
Corporation and Subsidiary as of December 31, 1997 and the related consolidated
statements of operating results and retained earnings and cash flows for each of
the two years in the period ended December 31, 1997. These financial statements
are the responsibility of the Company's management. Our responsibility is to
express an opinion on these consolidated 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, the consolidated financial statements referred to above present
fairly, in all material respects, the consolidated financial position of Quill
Corporation and Subsidiary as of December 31, 1997 and the consolidated results
of their operations and their cash flows for each of the two years in the period
ended December 31, 1997, in conformity with generally accepted accounting
principles.


/s/ Kupferberg, Goldberg & Neimark, LLC            
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KUPFERBERG, GOLDBERG & NEIMARK, LLC
February 24, 1998


