We have read the  Registrant's  explanation of the reason for the filing of Form
12b-25, Notification of Late Filing. We concur that because of the recent change
in the Plan's auditors and the  unavailability of all required  information from
one of the Plan's custodians,  the audit of the financial statements of the Plan
could not be completed by the filing deadline.



                                           /s/ Crowe, Chizek and Company, LLP

Cleveland, Ohio
July 1, 2002