(Qualified Institutional Buyer Certification Letter to be Used with 144a Transactions) Gentlemen: We certify, to enable you to make offers and sales of securities pursuant to Rule 144A under the Securities Act of 1933 (the "Act"), that we are a qualified institutional buyer in that we satisfy the requirements of one or more of paragraphs (i) through (v) hereof (check applicable box(es)). (i) We are an entity referred to in sub-paragraphs (A) through (G) hereof and in the aggregate owned and invested on a discretionary basis, for our own account and the accounts of other per- sons, at least the amount of securities specified below (not less than $100 million), calculated as provided in Rule 144A, as of the date specified below. (A) Corporation, etc. A corporation (other than a bank, savings and loan or similar institution referred to in (ii) below), partnership, Massachusetts or similar business trust, organization described in Section 501 (c)(3) of the Internal Revenue Code, Small Business Development Company licensed by the U.S. Small Business Administration under Section 301(c) or (d) of the Small Business Investment Act of 1958, or business development company as defined in Section 202 (a)(22) of the Investment Advisors Act of 1940; or (B) Insurance Company. An Insurance Company as defined in Section 2(13) of the Act; or (C) ERISA Plan. An employee benefit plan within the meaning of Title I of the Employee Retirement Income Security Act of 1974; or (D) State or Local Plan. A plan established and maintained by a state, its political subdivi- sions, or any agency or instrumentality of a state or its political subdivisions, for the benefit of its employees; or (E) Trust Fund. A trust fund, whose trustee is a bank or trust, whose participants are exclu- sively plans specified in subparagraph (C) or (D) above (but not including trust funds having IRAs or Keogh plans as participants). (F) Investment Company. An investment company registered under