EXHIBIT 23(B)

              INFORMATION REGARDING CONSENT OF ARTHUR ANDERSEN LLP

AS PREVIOUSLY DISCLOSED IN THE COMPANY'S FORM 8-K FILED ON MAY 9, 2002, THE
COMPANY DISMISSED ARTHUR ANDERSEN LLP AS ITS INDEPENDENT PUBLIC ACCOUNTANTS AND
ANNOUNCED THAT THE COMPANY HAD APPOINTED ERNST & YOUNG LLP TO REPLACE ARTHUR
ANDERSEN LLP AS ITS INDEPENDENT PUBLIC ACCOUNTANTS.

ON JULY 3, 2002, ARTHUR ANDERSEN LLP PUBLICLY ANNOUNCED THAT IT HAS COMMENCED
THE CLOSURE OF ITS COLUMBUS, OHIO OFFICE. SOLELY DUE TO THE CLOSURE OF ARTHUR
ANDERSEN LLP'S COLUMBUS OFFICE, AFTER REASONABLE EFFORTS, THE COMPANY HAS BEEN
UNABLE TO OBTAIN ARTHUR ANDERSEN LLP'S WRITTEN CONSENT TO INCORPORATE BY
REFERENCE ITS REPORT DATED JULY 27, 2001 OR TO NAME ARTHUR ANDERSEN LLP AS AN
EXPERT.

THE ABSENCE OF THIS CONSENT MAY LIMIT RECOVERY AGAINST ARTHUR ANDERSEN LLP UNDER
SECTION 11 OF THE SECURITIES ACT. IN ADDITION, AS A PRACTICAL MATTER, THE
ABILITY OF ARTHUR ANDERSEN LLP TO SATISFY ANY CLAIMS (INCLUDING CLAIMS ARISING
FROM ARTHUR ANDERSEN LLP'S PROVISION OF AUDITING AND OTHER SERVICES TO THE
COMPANY AND ARTHUR ANDERSEN LLP'S OTHER CLIENTS) MAY BE LIMITED DUE TO RECENT
EVENTS REGARDING ARTHUR ANDERSEN LLP, INCLUDING WITHOUT LIMITATION ITS
CONVICTION ON FEDERAL OBSTRUCTION OF JUSTICE CHARGES ARISING FROM THE FEDERAL
GOVERNMENT'S INVESTIGATION OF ENRON CORP.