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                                                                Exhibit 15.1

January 29, 1997


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549


Ladies and Gentlemen:


We acknowledge our awareness of the incorporation by reference and use in this
Registration Statement of our reports dated May 13, 1996 and August 13, 1996
related to our review of unaudited interim financial information.

Pursuant to Rule 436(c) under the Securities Act, such reports are not
considered a 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 that Act.


                                        Very truly yours,



                                        /s/ KPMG Peat Marwick LLP