Exhibit 15.1


We have attempted and have been unable to obtain from Arthur Andersen LLP
("Andersen") an awareness letter for the reissuance of their review report on
our condensed consolidated balance sheet as of April 30, 2001 and the related
condensed consolidated statements of income for the three month and nine month
periods ended April 30, 2001 and the related condensed consolidated statement of
cash flows for the nine month period ended April 30, 2001, nor for the
reissuance of their review report on our condensed consolidated balance sheets
as of July 31, 2001 and October 31, 2001 and the related condensed consolidated
statements of income and of cash flows for the three month period ended October
31, 2001. As such, we have included copies of Andersen's prior review reports in
the filing and will prominently disclose the fact that the review reports are
copies and that they have not been reissued by Andersen.