June 23, 2005
Ms. Kate Tillan
Reviewing Accountant
U.S. Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 6010
Washington, D.C. 20549
RE: Comment Letter - File No. 0-17187
Dear Ms. Tillan:
We are in receipt of your second comment letter dated June 13, 2005. As we just received the letter on June 21, along with detailed nature of the comments, we request additional time to respond.
We will respond as soon as possible. Thank you.
Sincerely,
/s/ Kimiko Milheim
Kimiko Milheim
Chief Financial Officer