IOWA STATE COLLEGE OF AGRICULTURE AND MECHANIC ARTS AMES, IOWA DEPARTMENT OF PHYSICAL EDUCATION : FOR MEN April 8, 1939 Mr. Forrest C. Allen Director of Physical Education University of Kansas Lawrence, Kansas Dear Phog: From our records I do not see how I could give you any statistics of any real value on the per capita cost of our physical education program. We intermix our athletic funds and physical education funds so much that it would be impossible to give you anything that came close to being accurate. I am very sOrry. With best wishes, I remain Sincerely yours, e F. Veenker GEV: JH Director of Athletics