Wayne Newton to George Tipton in 8 Steps
- Wayne Newton recorded I Guess the Lord Must Be in New York City
- I Guess the Lord Must Be in New York City was produced by Rick Jarrard
- Rick Jarrard produced The Tree
- The Tree was published by Six Continents Music
- Six Continents Music published Good Old Desk
- Good Old Desk was sung by Harry Nilsson
- Harry Nilsson wrote I'll Never Leave You
- I'll Never Leave You was arranged by George Tipton