Exhibit 99.01



     March 18, 2002




     We represent that this audit was subject to our quality control system for
     the U. S. accounting and auditing practice to provide reasonable assurance
     that the engagement was conducted in compliance with professional
     standards, that there was appropriate continuity of Arthur Andersen
     personnel working on the audit, availability of national office
     consultation, and availability of personnel at foreign affiliates of Arthur
     Andersen to conduct the relevant portions of the audit.

     ARTHUR ANDERSEN LLP

     s/John L. Giannuzzi
     John L. Giannuzzi