EXHIBIT 23.2

                 NOTICE REGARDING CONSENT OF ARTHUR ANDERSEN LLP


We  have  not been able to obtain, after reasonable efforts, the reissued report
or  consent  of  Arthur  Andersen  LLP  related to the 2001 financial statements
included  in  this  report  on Form 10-K.  Therefore, we have included a copy of
their previously issued report.

Because  we  have  been  unable to obtain the above-referenced consent of Arthur
Andersen  LLP, we are required to disclose any resulting limitations on recovery
by  investors. Section 11(a) of the Securities Act of 1933 allows, under certain
circumstances,  a  person  acquiring a security to assert a claim against, among
others,  an  accountant  who  has  consented  to be named as having prepared any
report  for  use  in  connection  with  the  registration statement if part of a
registration  statement  at  the  time  it  becomes effective contains an untrue
statement  of  a  material fact or omits to state a material fact required to be
stated  therein  or  necessary  to  make  the statements therein not misleading.
Because  Arthur Andersen LLP has not consented to being named in this Form 10-K,
it  will  not be liable under Section 11(a) of the Securities Act for any untrue
statements  or  omissions of material fact contained in the financial statements
audited by Arthur Andersen LLP.