FREEDOM CHEMICAL CO S-1/A

AMENDMENT NO. 4 TO REGISTRATION STATEMENT

OPINION OF SKADDEN, ARPS, ET. AL.

OPINION OF BOGLE & GATES P.L.L.C.

OPINION OF BOESEBECK DROSTE

OPINION OF CARLSMITH BALL WICHMAN CASE & ICHIKI

LETTER AGREEMENT WITH ROBERT G. KITCHEN

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

CONSENT OF COOPERS & LYBRAND L.L.P.

CONSENT OF KPMG PEAT MARWICK LLP

LETTER TO CLIENTS

LETTER TO BROKERS, DEALERS, ETC.