Exhibit  5.2


INTERNAL REVENUE SERVICE                            DEPARTMENT OF THE TREASURY
DISTRICT DIRECTOR
P O BOX A-3617 DPN20-6
CHICAGO, IL  60690
                                          Employer Identification Number:
Date:  Aug. 13, 1993                             52-1220202
                                          File Folder Number:
ALSTRIP INC.                                     360006948
4901 MAIN STREET                          Person to Contact:
SKOKIE, IL 60077                                 TECHNICAL SCREENER
                                          Contact Telephone Number:
                                                 (312) 435-1040
                                          Plan Name:
                                                 PROFIT SHARING PLAN

                                          Plan Number:  002

Dear Applicant:

         We have made a favorable  determination on your plan, identified above,
based on the  information  supplied.  Please keep this letter in your  permanent
records.

         Continued  qualification of the plan under its present form will depend
on its  effect in  operation.  (See  section  1.401-1(b)93)  of the  Income  Tax
Regulations.) We will review the status of the plan in operation periodically.

         The enclosed  document  explains  the  significance  of this  favorable
determination  letter,  points out some  features  that may affect the qualified
status  of your  employee  retirement  plan,  and  provides  information  on the
reporting  requirements  for your  plan.  It also  describes  some  events  that
automatically nullify it. It is very important that you read the publication.

         This letter  relates only to the status of your plan under the Internal
Revenue Code. It is not a determination regarding the effect of other federal or
local statutes.

         This determination letter is applicable for the amendment(s) adopted on
June 9, 1993.

         Sections 4.03 and 4.04 of Rev. Proc. 91-66 place  limitations  upon the
plan years for which this letter may be relied upon as to whether the plan meets
the requirements of Code Section 401(a)(4).

         The  information  on the enclosed  addendum is an integral part of this
determination. Please be sure to read and keep it with this letter.

         We have sent a copy of this letter to your  representative as indicated
in the power of attorney.






                                                            Letter 835 (DO/CG)


                                     -2-

ALSTRIP INC

         If you have questions concerning this matter, please contact the person
whose name and telephone number are shown above.


                                      Sincerely yours,

                                      /s/ Marilyn W. Day
                                      Marilyn W. Day
                                      District Director


Enclosures:
Publication 794
Addendum













                                                            Letter 835 (DO/CG)