Exhibit 99

                      [LETTERHEAD OF SEMPLE & COOPER, LLP]


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We have  read  part  III of the  form  12b-25  and  concur  with  it.  It is our
understanding that the information will be furnished to us in a timely manner in
order to file the report on or before the five-day extension period.

/s/ Semple & Cooper, LLP