Are filing a registration statement containing
financial statements in which Arthur Andersen LLP (or a foreign affiliate
of Arthur Andersen LLP) had been acting as the independent public accountant.
Notwithstanding any other Commission rule or regulation,
every registrant eligible to rely on this section may dispense with the requirement
for the registrant to file the written consent of Arthur Andersen LLP (or
a foreign affiliate of Arthur Andersen LLP) as required by Section
7 of the Act where:
The registrant has not already obtained the
written consent that would be required if not for this section;
The registrant is not able to obtain the
written consent after reasonable efforts; and
The registrant discloses clearly any limitations
on recovery by investors posed by the lack of consent.
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