Dear Harry: When my daughter was 3, she was injured in an auto accident. The cash settlement was placed by our lawyer into a savings account at Hudson Bank in Center City. The account was restricted until she reached 18. She is now 19. Hudson Bank has been out of business for some time, and she has been trying hard to find her money. She has checked the Pennsylvania unclaimed-property list for the past two years with no success. I have had no luck with the Department of Banking in Harrisburg. I do have two Hudson Bank statements with her name and account number listed. Unfortunately, we have moved several times since she was 3, so the bank hasn't sent us updated statements for years. That money is out there somewhere . . . unless someone stole it. How can she get it?

What Harry says: You've really given me a tough one since you've covered the major bases. Hudson is a name common to many banks, making the search very tough. However, I was able to discover several likely candidates. Try Hudson United Bank at 31 S. 18th St. in Philadelphia and Hudson City Savings Bank at 116 Kings Highway in Haddonfield. Having those old statements should be a big help. Also, try the Comptroller of the Currency in Washington at 1-800-613-6743. It may have a record of which bank succeeded your daughter's bank.

Write Harry Gross c/o the Daily News, 400 N. Broad St., Philadelphia, PA 19130. Harry urges all his readers to give blood - contact the American Red Cross at 800-Red Cross.