Exhibit A-2

GPU DIVERSIFIED HOLDINGS LLC

Balance Sheet

                March 31, 2005              

(Unaudited)

ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	-
Receivables:
Associated companies		1,424
Other		-
Notes receivable from associated companies		4,868
Prepayments and other		-
		6,292
INVESTMENTS:
Other		7,351
		7,351
DEFERRED CHARGES:
Accumulated deferred income taxes assets		1,267
Other		4,250
		5,517
TOTAL ASSETS	$	19,160
LIABILITIES & CAPITALIZATION
CURRENT LIABILITIES:
Accounts payable
Other	$	1
Associated companies		698
Other		-
		699
CAPITALIZATION:
Common stockholder’s equity		18,461
Long-term debt		-
		18,461
DEFERRED CREDITS:
Other		-
		-
TOTAL LIABILITIES & CAPITALIZATION	$	19,160

Exhibit A-2

GPU DIVERSIFIED HOLDINGS LLC

Statement of Operations

(Unaudited)

	Three Months
	Ended
	March 31, 2005
REVENUES	$	94
EXPENSES:
Other operating expenses		11
General taxes		-
Total expenses		11
INCOME BEFORE INTEREST & INCOME TAXES		83
INTEREST EXPENSES		-
INCOME TAXES		29
NET INCOME	$	54