Exhibit 99.2


                          INDEPENDENT AUDITORS' REPORT

To the Board of Directors
Trussco, Inc.
Lafayette, Louisiana

We have audited the accompanying balance sheets of Trussco, Inc. as of December
31, 2003 and 2002, and the related statements of income, retained earnings, and
cash flows for the years then ended. These financial statements are the
responsibility of the Company's management. Our responsibility is to express an
opinion on these financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted
in the United States of America. Those standards 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. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
financial statements presentation. We believe that our audits provide a
reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in
all material respects, the financial position of Trussco, Inc. as of December
31, 2003 and 2002, and the results of its operations and its cash flows for the
years then ended in conformity with accounting principles generally accepted in
the United States of America.

As discussed in Note 15, for 2003 and 2002, the Company reclassified certain
accounts from operating expenses and other income and expenses to cost of sales.
There was no change in net income.

/s/ Broussard, Poche', Lewis & Breaux, L.L.P.

Lafayette, Louisiana
February 27, 2004, except for Note 15, as to which the date is June 28, 2004

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                          INDEPENDENT AUDITORS' REPORT

To the Board of Directors
Trussco Properties, L.L.C.
Lafayette, Louisiana

We have audited the accompanying balance sheets of Trussco Properties, L.L.C. as
of December 31, 2003 and 2002, and the related statements of income, retained
earnings, and cash flows for the years then ended. These financial statements
are the responsibility of the Company's management. Our responsibility is to
express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted
in the United States of America. Those standards 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. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
financial statements presentation. We believe that our audits provide a
reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in
all material respects, the financial position of Trussco Properties, L.L.C. as
of December 31, 2003 and 2002, and the results of its operations and its cash
flows for the years then ended in conformity with accounting principles
generally accepted in the United States of America.

/s/ Broussard, Poche', Lewis & Breaux, L.L.P.

Lafayette, Louisiana
February 27, 2004

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