Dear Sir,Pl include the following message of my gratidude to E.J.Coats in LIS-FORUM. E.J.Coats was a great philosopher in the field of subject indexing. During the course of B.Lib.Sc programme we studied the book by him "Suject headings - Principles and structures" with both interest and devotion and greatly helped to know the subject. May his soul rest peace. D.V.PatwardhanSr.Librarian (Rtd.)Global Academy of  Technology,Bengaluru