The present comparison concerns Hauser-Feshbach calculations with and without the width fluctuation correction. Participants were invited to calculate the elastic and inelastic scattering of neutrons from a fictitious nucleus Co60 (Z=27, N=33) at incident laboratory energies of 0.2, 0.5, 1 and 2 MeV. The optical potential was specified. The differential shape elastic, compound elastic and inelastic cross-sections were tabulated. Among the twenty-five sets of results, twelve were sufficiently consistent with each other to be accepted as benchmark values. These fell into two sets, corresponding to calculations with and without the width fluctuation correction. The differences between the results corresponding to different forms of the width fluctuation correction were less than 2 percent.