EXHIBIT 23.2
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 COMMENTS BY AUDITORS FOR U.S. READERS ON CANADA - U.S. REPORTING DIFFERENCES


In the United States, reporting standards for auditors require the addition of
an explanatory  paragraph  (following the opinion  paragraph)  when there is a
change  in  accounting   principles   that  has  a  material   effect  on  the
comparability of the Fund's financial statements, such as the change described
in note 2 to the consolidated financial statements as at December 31, 2005 and
2004 and for each of the years then ended which are  incorporated by reference
herein.  Our report to the  unitholders  dated March 7, 2006 is  expressed  in
accordance with Canadian reporting standards, which do not require a reference
to such a change in accounting  principles  in the  auditors'  report when the
change is properly  accounted  for and  adequately  disclosed in the financial
statements.

/s/ KPMG LLP
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Chartered Accountants

Calgary, Canada
March 7, 2006