EXHIBIT 99.3
REPORT OF INDEPENDENT ACCOUNTANTS
To the Partners of Hanford L.P.:
In our opinion, the balance sheets and the related statements of income,
partners' equity, and cash flows of Hanford L.P. (not presented separately
herein) present fairly, in all material respects, the financial position at
December 31, 1998 and 1999, and the results of its operations and its cash flows
for the three years in the period ended December 31, 1999, in conformity with
accounting principles generally accepted in the United States. These financial
statements are the responsibility of the Partnership's management; our
responsibility is to express an opinion on these financial statements based on
our audits. We conducted our audits of these statements in accordance with
auditing standards generally accepted in the United States, which require that
we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements, assessing the accounting principles used and
significant estimates made by management, and evaluating the overall financial
statement presentation. We believe that our audits provide a reasonable basis
for the opinion expressed above.
San Fransisco, California /s/ Price WaterhouseCoopers LLP
March 3, 2000
