Raymond J. Kump, C.P.A., graduated from Hofstra University with a B.B.A. in public accounting and joined the firm of Coopers & Lybrand at their New Your City office. In 1983 he started his own practice, Kump Associates C.P.A., P.C., 111 Smithtown Bypass, Suite 207, Hauppauge, NY 11788. He and his wife Marianna and their two sons are all HP Palmtop users. You can reach Ray at 516-360-3215 or on CompuServe at [71773,1274].