Paul Williams to Dinah Washington in 8 Steps
- Paul Williams attended the funeral of Harry Nilsson
- Harry Nilsson wrote One
- One was arranged by George Tipton
- George Tipton arranged 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 Dinah Washington