Exhibit 23.2


                NOTICE REGARDING CONSENT OF ARTHUR ANDERSEN LLP


This Registration Statement on Form S-4 includes the accountant's report
previously issued by Arthur Andersen LLP which has ceased operations. The
reprinting of the accountant's report is not equivalent to a current reissuance
of such report as would be required if Arthur Andersen was still operating.
Because Arthur Andersen has not consented to the inclusion of the accountant's
report in this Registration Statement, your ability to make a claim against
Arthur Andersen may be limited or prohibited.