In the December issue, Concrete Construction published a Milwaukee Builders Association report comparing poured basements to block. This issue Concrete Construction is publishing another report, which was a letter in response to the first report, made by Lester Rowlson, treasure of the Poured Concrete Wall Association of Detroit, Michigan. In this, the second report, Rowlson lists by subject matter the potential problems and then how they pertain or are solved by poured concrete and then by block. Among the subject matters discussed are: allowable working compressive stresses, strength ratio, cracks- horizontal, cracks- vertical, leakage, crack repair, costs, speed, contractors numbers, workmen's familiarity, winter work, insulation, and acoustics.