the Prospectus dated December 2, 1999 (File No. 333-87657) included in the
Registration Statement as a document incorporated by reference. In giving such
consent, we do not admit hereby that we come within the category of persons
whose consent is required under Section 7 of the Securities Act of 1933 or the
rules and regulations of the Securities and Exchange Commission thereunder.
Very truly yours,
/s/ WOLFF & SAMSON, P.A.