EXHIBIT 23.3

              INFORMATION CONCERNING CONSENT OF ARTHUR ANDERSEN LLP

         The Company determined, for itself and on behalf of its subsidiaries,
to dismiss its independent auditors, Arthur Andersen LLP, and to engage the
services of PricewaterhouseCoopers LLP as its new auditors. The change in
auditors was approved by the audit committee of the Board of Directors and the
Board of Directors of the Company and was effective as of May 2, 2002. As a
result, PricewaterhouseCoopers audited the consolidated financial statements of
the Company and its subsidiaries for the fiscal year ended June 30, 2002.

         The Company has been unable to obtain, after reasonable efforts, Arthur
Andersen's written consent to the Company's incorporation by reference into this
registration statement of Arthur Andersen's audit report with respect to the
Company's financial statements as of June 30, 2001 and 2000, and for the years
then ended. Under these circumstances, Rule 437a under the Securities Act of
1933, as amended, permits the Company to file this registration statement
without a written consent from Arthur Andersen. As a result, however, Arthur
Andersen will not have any liability under Section 11(a) of the Securities Act
for any untrue statements of a material fact contained in the financial
statements audited by Arthur Andersen or any omissions of a material fact
required to be stated therein. Accordingly, you would be unable to assert a
claim against Arthur Andersen under Section 11(a) of the Securities Act for any
purchases of securities under this registration statement. To the extent
provided in Section 11(b)(3)(C) of the Securities Act, however, other persons
who are liable under Section 11(a) of the Securities Act, including the
Company's officers and directors, may still rely on Arthur Andersen's original
audit reports as being made by an expert for purposes of establishing a due
diligence defense under Section 11(b) of the Securities Act.