EXHIBIT 12.1
 
                      STATEMENT RE COMPUTATION OF RATIOS
 
RATIO OF EARNINGS TO FIXED CHARGES
 
  For purposes of determining the ratio of earnings to fixed charges, earnings
are defined as earnings (loss) from continuing operations before income taxes,
plus fixed charges. Fixed charges consist of interest expense on all
indebtedness (including amortization of deferred debt issuance cost) and the
portion of operating lease rental expense that is representative of the
interest factor. Earnings from continuing operations for the period presented
were reduced by certain noncash expenses, consisting principally of
depreciation and amortization.
 
RATIO OF EBITDA TO INTEREST EXPENSE
 
  For purposes of determining the ratio of EBITDA ("earnings before interest
expense, income tax expense, depreciation, and amortization") to interest
expense, EBITDA is calculated as operating income (loss) plus depreciation and
amortization. EBITDA is not intended to represent cash flow and does not
represent a measure of cash available for distribution. EBITDA is a non-GAAP
measure, but provides additional information for evaluating the Partnership's
ability to service its debt. In addition, EBITDA is not intended as an
alternative to earnings (loss) from continuing operations or net earnings
(loss). Interest expense consists of interest expense on all indebtedness
(including amortization of deferred debt issuance cost).