Exhibit A-2

GPU DIVERSIFIED HOLDINGS LLC

Balance Sheet

               September 30, 2005              

(Unaudited)

ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	-
Receivables:
Associated companies		657
Other		-
Notes receivable from associated companies		4,998
Prepayments and other		-
		5,655
INVESTMENTS:
Other		7,943
		7,943
DEFERRED CHARGES:
Accumulated deferred income taxes assets		1,066
Other		4,250
		5,316
TOTAL ASSETS	$	18,914
LIABILITIES & CAPITALIZATION
CURRENT LIABILITIES:
Accounts payable
Other	$	-
Associated companies		11
Other		-
		11
CAPITALIZATION:
Common stockholder’s equity		18,903
Long-term debt		-
		18,903
DEFERRED CREDITS:
Other		-
		-
TOTAL LIABILITIES & CAPITALIZATION	$	18,914

Exhibit A-2

GPU DIVERSIFIED HOLDINGS LLC

           Statement of Operations

(Unaudited)

	Three Months
	Ended		Year-to-Date
	Sept. 30, 2005		Sept. 30, 2005
REVENUES	$	55	$	229
EXPENSES:
Other operating expenses		19		39
General taxes		-		-
Total expenses		19		39
INCOME BEFORE INTEREST & INCOME TAXES		36		190
INTEREST EXPENSES		-		-
INCOME TAXES		13		67
NET INCOME	$	23	$	123