Seeing as our recommendation in the memo was counter to everything our
beloved
professor supported, it will be interesting to see how he grades us on this
one.

**********************************************
Mark D. Guinney, CFA
Consultant
Watson Wyatt Investment Consulting
345 California Street, Ste. 1400
San Francisco, CA  94104
(415) 733-4487 ph.
(415) 733-4190 fax