ITEM 7    FINANCIAL STATEMENTS AND NOTES TO FINANCIALS............... F-1 10

ITEM 8    CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS...................21

ITEM 8A   CONTROLS AND PROCEDURES.........................................21

                                   PART III

ITEM 9    DIRECTORS, EXECUTIVE OFFICERS AND CONTROL PERSONS...............22

ITEM 10   EXECUTIVE COMPENSATION..........................................23

ITEM 11   SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT..23

ITEM 12   CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS..................23

ITEM 13   EXHIBITS AND REPORTS ON FORM 8-K................................24

ITEM 14   PRINCIPLE ACCOUNTANT FEES AND SERVICES..........................24