Re: Registration Statement NO.  33-78472,  33-57238,  33-93070,  333-15921 and
333-07639

With respect to the subject registration statement, we acknowledge our awareness
to the use therein of our report  dated March 25, 1999  related to our review of
interim financial information.

Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not 
considered part of a registration statement prepared or certified by an 
accountant or a report prepared or certified by an accountant within the meaning
of sections 7 and 11 of the act.

S/S
KPMG LLP
San Francisco, California
March 31,1999