1
                                   EXHIBIT 11

                STATEMENT REGARDING COMPUTATION OF PER SHARE LOSS



                                               Three Months          Three Months           Nine Months           Nine Months
                                                   Ended                 Ended                 Ended                 Ended
                                            September 30, 1997    September 30, 1996    September 30, 1997    September 30, 1996
                                            ------------------    ------------------    ------------------    ------------------
                                                                                                  
Net loss-Limited Partners                        $   0                 ($7,729)                $   0             ($4,839,643)
                                                 ======                 =======                   ==              ==========
Average Class A and B units outstanding            921                     921                   921                     921
                                                 ======                 =======                  ===              ==========
Net loss per Class A and B unit                  $   0                 ($    8)                $   0             ($    5,255)
                                                 ======                 =======                  ===              ==========