EXHIBIT 11

               STATEMENT REGARDING COMPUTATION OF PER SHARE LOSS





                                                Three Months     Three Months      Six Months      Six Months
                                                   Ended            Ended            Ended            Ended
                                                June 30, 1999    June 30, 1998    June 30, 1999    June 30, 1998
                                                -------------    -------------    -------------    -------------

                                                                                               
Net loss-Limited Partners                               $0               $0               $0                $0

Average Class A and B units outstanding                921              921              921               921

Net loss per Class A and B unit                         $0               $0               $0                $0