Then, again, how are they to be provided with food to tide over the winter, or until they can raise their next crop of silk worms, the chief industry of Kessab? We can not go on feeding them indefinitely, yet it is a duty to feed and house this people until, under ordinary conditions, they can provide their own support and repair their homes. In regard to providing shelter, it is thought that it may be feasible to erect two or three large barracks to give at least temporary shelter to the women and children. Conference with those on the field and those who know the conditions which hold good at Kessab may prove that this is not a feasible plan, but that it would be better to roof over some of the larger buildings. While practically all the houses in Kessab were destroyed by fire, the walls of most of them are standing and in good condition. It may be found more advantageous to roof over several of these large houses, or even the Protestant and Armenian Churches. The latter could be used by the constituents of either sect, and under such conditions as the Relief Committee may see fit to make. Unless some such measure of relief is adopted immediately great will be the suffering and privation of the people of Kessab during the coming winter months. The very lowest estimate places the cost of the construction work at $10,000 and the cost of a sufficient quantity of wheat to sparingly supply the needs of the people at $5,000. In view of the foregoing facts a special appeal is therefore made for $15,000, $10,000 of which to be specifically designated as intended for and to be applied to constructive work. It is hoped that these specific objects for which funds are so urgently needed, and the receipt of which will do untold good, may appeal to many who are in a position to give. _Abstract of First Financial Statement, Beirut Relief Committee, June 24, 1909._ Your Committee has long felt the necessity of rendering at least a preliminary statement, showing amounts received and expended, in connection with the relief work made possible through your generosity. Without the aid of regularly paid assistants it has, however, been impossible for the Committee to render such an account earlier, feeling that its first efforts should be directed toward the work of relief rather than that of accounts. It is a pleasure to acknowledge with thanks the gifts of so many who have responded to our call for aid. Considerable has been done to alleviate the sufferings and wants of the sick and destitute, but from all accounts from the stricken districts the work of relief is far from completed. Until we can get sufficient funds wherewith to purchase tools, etc., the people can not be set to work at their various trades. This, and this only, can solve the problem of reconstruction which confronts all engaged in this work. Very truly, yours,