Exhibit (a)(1)(F)
                                                               -----------------


            GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
                         NUMBER ON SUBSTITUTE FORM W-9

Guidelines for Determining the Proper Name and Identification Number to Give
the Payer.-- Social Security numbers have nine digits separated by two hyphens:
i.e., 000-00-0000. Employer identification numbers have nine digits separated
by only one hyphen: i.e., 00-0000000. The table below will help determine the
name and number to give the payer.

- --------------------------------------------------------------------------------

                        Give the name and
For this type of        SOCIAL SECURITY
account:                number of--
- -------------------------------------------
1.  An individual       The individual
    account

2.  Two or more         The actual owner of
    individuals (joint  the account or, if
    account)            combined funds, any
                        one of the
                        individuals(1)

3.  Custodian account   The minor(2)
    of a minor
    (Uniform Gift to
    Minors Act)

4. a. The usual         The grantor--
    revocable savings   trustee(1)
    trust account
    (grantor is also
    trustee)

   b. So-called trust   The actual owner(1)
    account that is
    not a legal or
    valid trust under
    State law

5.  Sole                The owner(3)
    proprietorship
    account

- --------------------------------------------------------------------------------

- --------------------------------------------------------------------------------
                  Give the name and
                  EMPLOYER
For this type of  IDENTIFICATION
account:          number of--

- ---------------------------------------------
 6.  A valid trust,     The legal entity(4)
     estate, or
     pension trust

 7.  Corporate account  The corporation

 8.  Association,       The organization
     club, religious,
     charitable,
     educational or
     other tax-exempt
     organization
     account exempt
     organization
     account

 9.  Partnership        The partnership

10.  A broker or        The broker or nominee
     registered
     nominee

11.  Account with the   The public entity
     Department of
     Agriculture in
     the name of a
     public entity
     (such as a State
     or local
     government,
     school district,
     or prison) that
     receives
     agricultural
     program payments.

- --------------------------------------------------------------------------------

(1)  List first and circle the name of the person whose number you furnish.
(2)  Circle the minor's name and furnish the minor's social security number.
(3)  You must show your individual name, but you may also enter your business
     or "doing business as" name. You may use either your Social Security
     Number or Employer Identification Number.
(4)  List first and circle the name of the legal trust, estate, or pension
     trust. (Do not furnish the identifying number of the personal
     representative or trustee unless the legal entity itself is not designated
     in the account title.)

Note: If no name is circled when more than one name is listed, the number will
     be considered to be that of the first name listed.


            GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
                         NUMBER ON SUBSTITUTE FORM W-9
                                    Page 2

Obtaining a Number
  If you don't have a taxpayer identification number or you don't know your
number, obtain Form SS-5, Application for a Social Security Number Card (for
individuals), Form W-7, Application for an ITIN (for individuals who are not
eligible to obtain an SSN but who must furnish a TIN), or Form SS-4,
Application for Employer Identification Number (for businesses and all other
entities), at the local office of the Social Security Administration or the
Internal Revenue Service and apply for a number.

Payees Exempt from Backup Withholding
  The following is a list of payees specifically exempted from backup
withholding depending upon the type of payment (see below):

  (1)  A corporation.
  (2)  An organization exempt from tax under section 501(a), or an IRA, or a
       custodial account under section 403(b)(7), if the account satisfies the
       requirements of section 401(f)(2).
  (3)  The United States or any agency or instrumentality thereof.
  (4)  A State, the District of Columbia, a possession of the United States,
       or any subdivision or instrumentality thereof.
  (5)  A foreign government, a political subdivision of a foreign government,
       or any agency or instrumentality thereof.
  (6)  An international organization or any agency or instrumentality thereof.
  (7)  A foreign central bank of issue.
  (8)  A dealer in securities or commodities required to register in the
       United States, the District of Columbia, or a possession of the United
       States.
  (9)  A futures commission merchant registered with the Commodity Futures
       Trading Commission.
 (10)  A real estate investment trust.
 (11)  An entity registered at all times during the tax year under the
       Investment Company Act of 1940.
 (12)  A common trust fund operated by a bank under section 584(a).
 (13)  A financial institution.
 (14)  A middleman known in the investment community as a nominee or listed in
       the most recent publication of the American Society of Corporate
       Secretaries, Inc., Nominee List.
 (15)  A trust exempt from tax under section 664 or described in section 4947.

  For interest and dividends, all listed payees are exempt except item (9).
For broker transactions, payees listed in items (1) through (13) and a person
registered under the Investment Advisers Act of 1940 who regularly acts as a
broker are exempt.

  Exempt payees described above should file Form W-9 to avoid possible
erroneous backup withholding. FILE THIS FORM WITH THE PAYER, FURNISH YOUR
TAXPAYER IDENTIFICATION NUMBER, WRITE "EXEMPT" IN PART II OF THE FORM, AND
RETURN IT TO THE PAYER. If you are a nonresident alien or a foreign entity not
subject to backup withholding, give the payer a completed Form W-8BEN
Certificate of Foreign Status of Beneficial owner for United States Tax
Withholding.

Privacy Act Notice.--Section 6109 requires most recipients of dividend,
interest, or other payments to give taxpayer identification numbers of payers
who must report the payments to the IRS. The IRS uses the numbers for
identification purposes. Payers must be given the numbers whether or not
recipients are required to file tax returns. Payers must generally withhold 31
percent of taxable interest, dividend, and certain other payments to a payee
who does not furnish a taxpayer identification number to a payer. Certain
penalties may also apply.

Penalties
(1) Failure to Furnish Taxpayer Identification Number.--If you fail to furnish
your correct taxpayer identification number to a payer, you are subject to a
penalty of $50 for each such failure unless your failure is due to reasonable
cause and not to willful neglect.

(2) Civil Penalty for False Information with Respect to Withholding.--If you
make a false statement with no reasonable basis which results in no imposition
of backup withholding, you are subject to a penalty of $500.

(3) Criminal Penalty for Falsifying Information.-- Willfully falsifying
certifications or affirmations may subject you to criminal penalties including
fines and/or imprisonment.

   FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL
REVENUE SERVICE.