DEPARTMENT OF INTERCOLLEGIATE ATHLETICS THE UNIVERSITY OF SOUTHERN CALIFORNIA LOS ANGELES OFFICE OF THE DIRECTOR April 16, 1940 Dr. Forrest C. Allen Basketball Coach University of Kansas Lawrence, Kansas Dear Phog: First of all, I am sorry that I had to leave your game with Indiana rather early and did not get a chance to see you before leaving Kansas City. I was sorry that you did not win the game put the Indiana boys were red hot the night you played them. In regard to the financial distribution of the proceeds of the Tournament, I think it would be a fine thing if we could cut back a small profit to the competing teams because of the fact that many institutions are trying to establish basket- ball on a paying basis and any profit that we can show for the year would go a long way to help further such tourna- ments and intersectional play. I definitely feel that $2,500 should be paid to the N.C.A.A. and a reserve fund established to be definitely set aside for basketball and not thrown into the general fund of the N.C.A.A. After that, I believe that a pro-rata distribution should be made. I am enclosing an additional hotel bill which followed after our student manager checked out at Kansas City which should be added to our account. Of course, we took a party of 13 to Kansas City but sent through expenses for only 12 accord- ing to the original agreement. I hope this will give you an idea of our reactions regarding the distribution and again let me compliment you on the splendid manner in which you handled the Tournament, to the utmost satisfaction of all teams competing. Kindest personal regards. Sincerely yours, JMB e