EXHIBIT 99
                              CHANGE IN FISCAL YEAR

The  Board of Directors on May 21, 2001 voted to change the Corporation's fiscal
year  to  December  31st.  The  next  fiscal  year  end  is  December  31, 2001.
Accordingly, the first SEC report affected by this change will be the Form 10-K,
covering  the  nine  month  transition  period.