Exhibit 99.7

                    Report of Independent Public Accountants


To the Board of Directors of Star System, Inc.:

We have audited the statements of income,  changes in members' equity,  and cash
flows for the year ended  December 31, 1998 of Star System,  Inc. (a  California
nonprofit  mutual  benefit  corporation).  These  financial  statements  are the
responsibility of the Company's management.  Our responsibility is to express an
opinion on these financial statements based on our audit.

We conducted our audit in accordance with generally accepted auditing standards.
Those standards  require that we plan and perform the audit to obtain reasonable
assurance   about  whether  the  financial   statements  are  free  of  material
misstatement.  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,  the  financial  statements  referred  to above (not  presented
separately  herein) present  fairly,  in all material  respects,  the results of
operations  and cash flows of Star System,  Inc. for the year ended December 31,
1998, in conformity with generally accepted accounting principles.

/s/ Arthur Andersen LLP

San Diego, California
April 12, 1999