Exhibit NNN
Fraud Analysis

1. Under Massachusetts law, the elements of fraud include a false representation of a material fact with knowledge of its falsity for the purpose of inducing another to act thereon, justifying reliance by such other, and damages.

2. The Directors told the Christian Science field and the world that they were Mrs. Eddy's successors, and that the Manual authorized them to continue the Mother Church organization in Mrs. Eddy's absence. This was a fraudulent misrepresentation of a material fact. The directors knew that the Manual conferred no such authority.

3. As early as 1903, the Directors had sought legal counsel on the possibility of overriding the estoppels. Mrs. Eddy warned them in explicit terms that they must obey the Manual and "never abandon the By-laws."

4. The Directors, nevertheless, unhesitatingly abandoned all of the By-laws containing estoppel clauses at Mrs. Eddy's passing. John V. Dittemore, appointed a Director in 1910, wrote many years later that the Directors had successfully maintained the fraudulent organization because they had obtained legal counsel to justify their position, AND BECAUSE NO ONE HAD CHALLENGED THEM LEGALLY.

5. The intent of the 1910 Board of Directors to deceive is well documented. Current Directors have continued to hide evidence of the initial fraud, which is sufficient for a court to presume fraudulent intent on their part. "Deception need not be direct to come within reach of the law, and declaration and conduct calculated to mislead and which do in fact mislead one who is acting reasonable, are enough to constitute fraud." -- Boston Five Cent Savings Bank v. Brooks, 34 N.E. 2nd 435, 437, 309 Mass. 52, 55 (1941).