George Tipton to Rudy Vallee in 7 Steps
- George Tipton arranged The Tree
- The Tree was produced by Rick Jarrard
- Rick Jarrard produced There Will Never Be
- There Will Never Be was written by Perry Botkin
- Perry Botkin (the elder) played guitar for Bing Crosby
- Bing Crosby is one of the many artists that recorded Makin' Whoopee!
- Makin' Whoopee! was recorded by many artists including Rudy Vallee