EXHIBIT 99.3

REPORT OF INDEPENDENT ACCOUNTANTS

To the Partners of Hanford L.P.:

In our  opinion,  the  balance  sheets  and the  related  statements  of income,
partners'  equity,  and cash flows of Hanford  L.P.  (not  presented  separately
herein)  present fairly,  in all material  respects,  the financial  position at
December 31, 1998 and 1999, and the results of its operations and its cash flows
for the three years in the period ended  December 31, 1999, in  conformity  with
accounting  principles  generally accepted in the United States. These financial
statements  are  the  responsibility  of  the  Partnership's   management;   our
responsibility  is to express an opinion on these financial  statements based on
our audits.  We conducted  our audits of these  statements  in  accordance  with
auditing standards  generally accepted in the United States,  which require that
we plan and perform the audit to obtain  reasonable  assurance about whether the
financial  statements  are free of  material  misstatement.  An  audit  includes
examining,  on a test basis,  evidence supporting the amounts and disclosures in
the  financial   statements,   assessing  the  accounting  principles  used  and
significant  estimates made by management,  and evaluating the overall financial
statement  presentation.  We believe that our audits provide a reasonable  basis
for the opinion expressed above.

San Fransisco, California                         /s/ PricewaterhouseCoopers LLP
March 3, 2000