Exhibit 23.2

               STATEMENT REGARDING CONSENT OF ARTHUR ANDERSEN LLP

Section 11(a) of the Securities Act of 1933, as amended (the "Securities Act"),
provides that if part of a registration statement at the time it becomes
effective contains an untrue statement of a material fact, or omits a material
fact required to be stated therein or necessary to make the statements therein
not misleading, any person acquiring a security pursuant to such registration
statement (unless it is proved that at the time of such acquisition such person
knew of such untruth or omission) may assert a claim against, among others, an
accountant who has consented to be named as having certified any part of the
registration statement or as having prepared any report for use in connection
with the registration statement.

On May 22, 2002, the Registrant decided to no longer engage Arthur Andersen LLP
("Arthur Andersen") as its independent public accountants and appointed Ernst &
Young LLP to serve as its independent public accountants for the fiscal year
2002. In 2002, Arthur Andersen ceased practicing before the Securities and
Exchange Commission (the "Commission"). As a result, the Registrant has been
unable to obtain Arthur Andersen's written consent to the incorporation by
reference into registration statements filed with the Commission by the
Registrant of their audit report with respect to the Registrant's consolidated
financial statements as of December 31, 2001 and December 31, 2000, included in
the Annual Report on Form 10-K for the year ended December 31, 2002.

The absence of such consent may limit recovery by investors on certain claims.
In particular, and without limitation, investors may not be able to assert
claims against Arthur Andersen under Section 11(a) of the Securities Act for any
untrue statements of a material fact contained in the financial statements
audited by Arthur Andersen or any omissions of a material fact required to be
stated therein. Accordingly, investors would be unable to assert a claim against
Arthur Andersen under Section 11(a) of the Securities Act because it has not
consented to the incorporation by reference of its previously issued report into
registration statements filed with the Commission by the Registrant.