EXHIBIT 99.4

REPORT OF INDEPENDENT ACCOUNTANTS

To the Partners of GWF Power Systems L.P.:

In our  opinion,  the  balance  sheets  and the  related  statements  of income,
partners'  equity,  and cash  flows of GWF Power  Systems  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