All -
Just a quick update on where we are with the Sterling PAT financing.  We got 
final word yesterday that Arthur Anderson would not give us the accounting 
treatment we needed for the transaction, so we are currently looking at a  
couple of modifications to the structure that may address their concerns.  
I'll keep you posted on our progress, but at this point, there is not much 
the team (aside from me and the accountants) needs to do. 
CF