Exhibit 99.9

             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Partners of
Carrington L.D.H.A. Limited Partnership

We have audited the accompanying  balance sheet of Carrington  L.D.H.A.  Limited
Partnership (a Michigan limited  partnership),  MSHDA  Development No. 856 as of
December  31, 2004 and the  related  statements  of profit and loss,  changes in
accumulated  earnings  and cash flows for the year then ended.  These  financial
statements  are  the  responsibility  of  the  Partnership's   management.   Our
responsibility is to express an opinion on the financial statements based on our
audit.

We conducted our audit in accordance  with the auditing  standards of the Public
Company Accounting Oversight Board (United States). Those standards require that
we plan and perform the audit to obtain  reasonable  assurance about whether the
financial  statements are free of material  misstatement.  The  partnership  has
determined that it is not required to have, nor were we engaged to perform,  and
audit of its  internal  control over  financial  reporting.  Our audit  included
consideration  of  internal  control  over  financial  reporting  as a basis for
designing audit  procedures that are appropriate in the  circumstances,  but not
for  the  purpose  of  expressing  an  opinion  on  the   effectiveness  of  the
partnership's internal control over financial reporting. Accordingly, we express
no  such  opinion.  An  audit  includes  examining,  on a test  basis,  evidence
supporting  the amounts and  disclosures in the financial  statements.  An audit
also includes assessing the accounting principles used and significant estimates
made by  management,  as well as  evaluating  the  overall  financial  statement
presentation.  We believe  that our audit  provides a  reasonable  basis for our
opinion.

In our  opinion,  such  financial  statements  present  fairly,  in all material
respects,  the financial position of Carrington  L.D.H.A.  Limited  Partnership,
MSHDA No. 856 as of December 31, 2004,  and the results of its  operations,  the
changes in its  cumulative  income and its cash flows for the year then ended in
conformity with accounting principles generally accepted in the United States of
America.

/s/ UHY LLP
- --------------------
Southfield, Michigan
January 21, 2005

                                       53