1
                                  Exhibit 11


              STATEMENT REGARDING COMPUTATION OF PER SHARE LOSS







                                             Three Months           Three Months           Nine Months            Nine Months
                                                Ended                  Ended                  Ended                  Ended
                                          September 30, 1998     September 30, 1997     September 30, 1998     September 30, 1997
                                          ------------------     ------------------     ------------------     ------------------

                                                                                                   
Net loss-Limited Partners                         $0                     $0                     $0                     $0
                                                 ===                    ===                    ===                    ===
Average Class A and B units outstanding          921                    921                    921                    921
                                                 ===                    ===                    ===                    ===
Net loss per Class A and B unit                   $0                     $0                     $0                     $0
                                                 ===                    ===                    ===                    ===