To the Shareholders of Harris Corporation:

As previously announced, Harris Corporation has completed the tax-free spin-off of approximately 90% of the shares of common stock of Lanier Worldwide Inc. You should have received one share of Lanier for each share of Harris you owned on November 1, 1999.

On the opinion of tax counsel, the distribution will be tax-free to you for U.S. federal income tax purposes except to the extent of any cash you received in lieu of fractional Lanier shares. However, you do need to take two actions to comply with the U.S. Internal Revenue Code.

First, you must apportion the cost basis you have in your Harris shares between your Harris and Lanier shares, including any fractional Harris shares for which you have received cash. This apportionment is based on the relative trading prices for the shares of the two corporations on November 8, 1999, the first day of trading for Lanier. This is done so that you can determ ine the tax consequences of any subsequent sale of either Harris or Lanier shares.

The November 8, 1999, average of the high and low trading price for Harris was $19.31. The November 8, 1999, average of the high and low trading price for Lanier was $3.09. The total of these two averages is $22.40. The Harris average represents 86.21% of the total and the Lanier average represents 13.79% of the total. This means that 86.21% of your total cost basis in Harris prior to the distribution is apportioned to your Harris shares and 13.79% of your total cost basis in Harris prior to the distribution is apportioned to your Lanier shares.

A separate basis apportionment should be done for each separate block of Harris shares if you acquired shares at different times.

Second, you must attach a statement to your 1999 tax return that provides certain information about the distribution. We have enclosed a statement for you to complete and attach to your tax return for the period that includes the November 1, 1999, date of distribution. You need to fill in the blanks, specifically in items 1 and 5, and sign the statement.

Assuming your Harris shares are held by you as a capital asset, your holding period for the Lanier shares will include the period during which you have held the Harris shares in respect of wh ich you have received a distribution of the Lanier shares.

The information in this letter represents our understand ing of existing U.S. federal income tax law and regulations. It is not meant as investment or tax advice. You may wish to consult an investment or tax advisor about the u.s. federal, state or international tax consequences of your specific circumstances.

Sincerely,

Richard L. Ballantyne