Exhibit 99.2


David P. Berkowitz ("Mr.  Berkowitz")  and William A. Ackman ("Mr.  Ackman") are
the  sole  owners  of  DBP  Corp.  ("DBP")  and  Karenina  Corp.   ("Karenina"),
respectively.  Mr. Berkowitz and Mr. Ackman,  through their ownership of DBP and
Karenina,  control Section H Partners, L.P. ("Section H"). Mr. Berkowitz and Mr.
Ackman  also  control,  and  conduct of all  investment  activities  of,  Gotham
International  Advisors,  LLC  ("Advisors")  and Gotham Holdings  Management LLC
("Gotham  Management,"  and  together  with  the  Section  H,  Mr.  Ackman,  Mr.
Berkowitz,  and Advisors,  the  "Reporting  Persons").  Section H is the general
partner of Gotham  Partners,  LP ("Gotham") and Gotham Partners III, LP ("Gotham
III"). Advisors is the investment manager of Gotham Partners International, Ltd.
("Gotham  International").  Gotham  Management is the manager of Gotham Holdings
II, L.L.C.  ("Holdings II") and Gotham Holdings III,  L.L.C.  ("Holdings  III").
Gotham,  Gotham III,  Holdings II and Holdings III may be deemed to beneficially
own the securities owned by Manticore Properties, LLC ("Manticore").  Mr. Ackman
is the managing member of Mantpro,  LLC, which may be deemed to beneficially own
the  securities  owned by Manticore  Properties  II, L.P.  ("Manticore  II," and
together with Manticore, Holdings II, Holdings III, Gotham International, Gotham
and Gotham III,  the  "Investment  Entities").  The  Reporting  Persons hold the
reported securities indirectly through the Investment Entities.  Mr. Ackman, Mr.
Berkowitz,  Section  H,  Advisors  and  Gotham  Management  disclaim  beneficial
ownership of the  reported  securities  except to the extent of their  pecuniary
interest therein.