Exhibit 99.1



INFORMATION RELATING TO ITEM 14 - OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION

         The expenses in connection with the issuance and distribution of the
securities being registered pursuant to the registration statement, Registration
No. 333-87686, other than underwriting discounts and commissions, are set forth
in the following table. All amounts are estimated except the Securities and
Exchange Commission registration fee.


                                                                     
Securities and Exchange Commission registration fee..................   $82,800
Blue sky fees and expenses...........................................    10,000
Printing and engraving expenses......................................    70,000
Legal fees and expenses..............................................   125,000
Accounting fees and expenses.........................................   100,000
Trustee fees and expenses............................................    10,000
Rating agency fees...................................................   100,000
Miscellaneous........................................................     2,200
     Total...........................................................  $500,000
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