Commercial Federal 401(k) Plan for Acquired Companies
13220 California Street
Omaha, Nebraska  68154


We have read the  Company's  explanation  of the  reason  for the filing of Form
12b-25,  Notification for Late Filing. We concur that since adequate information
has not been provided to us by the Trustee of the Commercial Federal 401(k) Plan
for  Acquired  Companies,  the  audit  of the  financial  statements  cannot  be
completed by the filing deadline.


/s/ Deloitte & Touche LLP

Omaha, Nebraska
June 20, 2002