Exhibit Number 23.2




                 Notice Regarding Consent of Arthur Andersen LLP
                 -----------------------------------------------


Arthur Andersen LLP audited the Plan for the year ended December 31, 2000. On
May 16, 2002, Arthur Andersen LLP was dismissed as the Plan's independent
auditors and KPMG LLP was hired as the Plan's independent auditors for the 2002
fiscal year. The Plan was not able to obtain the written consent of Arthur
Andersen LLP as required by Section 7 of the Securities Act of 1933 (the
Securities Act) for the inclusion of their opinion related to the 2000 financial
statements. Accordingly, Arthur Andersen LLP's liability to the participants
pursuant to Section 11(a)(4) of the Securities Act may be limited, and therefore
may have their recovery limited as a result of the lack of consent.