EXHIBIT 23(c)
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the
incorporation of our reports included and incorporated by
reference in this Form 10-K/A-2, into the registrants
previously filed Registration Statements on Form S-3
(Registration Nos. 2-88719, 33-2818, 33-11524, 33-19812,
33-26758, 33-33279, 33-38754, 33-45355, 33-57756, 333-953 and
333-63547). It should be noted that we have not audited any
financial statements of the company subsequent to December 31,
1999 or performed any audit procedures subsequent to the date of
our report.
Cleveland, Ohio
November 6, 2000.