FORM 10-QSB--QUARTERLY OR TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF
                        THE SECURITIES EXCHANGE ACT OF 1934
                        Quarterly or Transitional Report



                      U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   Form 10-QSB
(Mark One)
[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
    ACT OF 1934

                   For the quarterly period ended March 31, 2001


[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
    ACT OF 1934


                For the transition period from _________to _________

                         Commission file number 0-14528


                         CENTURY PENSION INCOME FUND XXIII
               (Exact name of registrant as specified in its charter)



         California                                              94-2963120
(State or other jurisdiction of                               (I.R.S. Employer
 incorporation or organization)                              Identification No.)

                          55 Beattie Place, P.O. Box 1089
                        Greenville, South Carolina 29602
                      (Address of principal executive offices)

                                 (864) 239-1000
                           (Issuer's telephone number)


Check  whether the issuer (1) filed all reports  required to be filed by Section
13 or 15(d) of the  Exchange  Act  during the  preceding  12 months (or for such
shorter period that the  registrant was required to file such reports),  and (2)
has been subject to such filing requirements for the past 90 days. Yes X No___



<PAGE>





                         PART I - FINANCIAL INFORMATION


ITEM 1.     FINANCIAL STATEMENTS

a)

                        CENTURY PENSION INCOME FUND XXIII

              CONSOLIDATED STATEMENT OF NET LIABILITIES IN LIQUIDATION
                                   (Unaudited)
                                   (in thousands)

                                 March 31, 2001



Assets
  Cash and cash equivalents                                       $   525
  Receivables and deposits, net of allowance for
   uncollectible amounts of $304                                       82
  Debt trustee escrow                                               2,138
  Investment properties                                             5,752
                                                                    8,497
Liabilities
  Accounts payable                                                     12
  Tenant security deposit liabilities                                  23
  Accrued property taxes                                               34
  Other liabilities                                                   905
  Non-recourse promissory notes:
   Principal                                                       13,983
   Interest payable                                                16,189
  Minority interest in consolidated joint venture                     191
  Estimated costs during the period of liquidation                    722
                                                                   32,059

Net liabilities in liquidation                                   $(23,562)


            See Accompanying Notes to Consolidated Financial Statements


<PAGE>




b)

                        CENTURY PENSION INCOME FUND XXIII

               STATEMENT OF CHANGES IN NET LIABILITIES IN LIQUIDATION
                                   (Unaudited)
                                   (in thousands)

                        Three Months Ended March 31, 2001




     Net liabilities in liquidation at beginning of period             $(23,748)

     Changes in net liabilities in liquidation attributed to:
       Decrease in cash and cash equivalents                               (645)
       Decrease in receivables and deposits                                (813)
       Increase in debt trustee escrow                                    1,418
       Increase in investment properties                                    410
       Decrease in accounts payable                                          57
       Decrease in accrued property taxes                                    16
       Decrease in other liabilities                                        106
       Increase in non-recourse promissory notes - interest
        payable                                                            (405)
       Increase in minority interest in consolidated joint
        venture                                                             (23)
       Decrease in estimated costs during the period of
        liquidation                                                          65

     Net liabilities in liquidation at end of period                   $(23,562)

            See Accompanying Notes to Consolidated Financial Statements


<PAGE>

c)
                        CENTURY PENSION INCOME FUND XXIII

                     NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                   (Unaudited)

Note A - Basis of Presentation

As of December 31, 1999, Century Pension Income Fund XXIII (the "Partnership" or
"Registrant")  adopted the  liquidation  basis of accounting due to the imminent
loss of its investment properties.

The Partnership's Nonrecourse Promissory Notes are secured by a deed of trust on
all  properties  owned in fee by the  Partnership.  The Notes were issued in two
series.  The "1985 Series Notes",  in the amount of $33,454,000 bear interest at
12% per annum,  and the "1986 Series Notes",  in the amount of $8,485,000,  bear
interest at 10% per annum,  except that portions of the interest were  deferred,
provided  the  Partnership  made minimum  interest  payments of 5% on the unpaid
principal balance.  The Nonrecourse  Promissory Notes had a balance of principal
and deferred  interest of  approximately  $80,000,000  at their maturity date of
February  15,  1999.  The  Partnership  was  unable to satisfy  the  Nonrecourse
Promissory Notes at maturity and as a result,  the Partnership was in default on
the Nonrecourse  Promissory Notes. Fox Capital Management Corporation ("FCMC" or
the  "Managing  General  Partner")  contacted  the  indenture  trustee  for  the
Nonrecourse  Promissory  Notes regarding this default.  In connection with these
conversations,  on July 30,  1999 the  Partnership  entered  into a  forbearance
agreement  with the indenture  trustee  pursuant to which the indenture  trustee
agreed not to exercise its rights and remedies under the indenture for up to 390
days. In turn, the  Partnership  agreed to (a) deliver to the indenture  trustee
for  the  benefit  of  the  noteholders  all  of  the  accumulated  cash  of the
Partnership,  less certain  reserves and  anticipated  operating  expenses,  (b)
market all of its  properties  for sale,  (c) deliver all net cash proceeds from
any sales to the indenture  trustee until the notes are fully  satisfied and (d)
comply with the reporting requirements under the indenture. At the expiration of
the  forbearance  period,  the Partnership had not sold all of its properties or
satisfied the Nonrecourse  Promissory  Notes.  With the consent of the indenture
trustee,  the  forbearance  period has been extended to August 31, 2001.  During
1999 and 2000, the  Partnership  sold all but two of its investment  properties.
The two remaining  properties  are actively  being  marketed for sale.  Based on
current  market  conditions,  it is unlikely that the sale of the  Partnership's
assets will generate sufficient  proceeds to pay off the Nonrecourse  Promissory
Notes in full. If the  Partnership  cannot sell its  properties  for  sufficient
value, in accordance with the terms of the forbearance  agreement,  it is likely
that the Partnership will lose its properties through delivery to an auctioneer.
Upon the sale or disposal of the last property,  the  Partnership is expected to
terminate.

As a result of the  decision  to  liquidate  the  Partnership,  the  Partnership
changed its basis of  accounting  for its  financial  statements at December 31,
1999, to the  liquidation  basis of accounting.  Consequently,  assets have been
valued at estimated net realizable  value and liabilities are presented at their
estimated settlement amounts, including estimated costs associated with carrying
out the  liquidation.  The  valuation  of  assets  and  liabilities  necessarily
requires many estimates and assumptions and there are substantial  uncertainties
in carrying out the liquidation. The actual realization of assets and settlement
of liabilities could be higher or lower than amounts indicated and is based upon
the Managing  General  Partner's  estimates  as of the date of the  consolidated
financial statements.

Included in liabilities in the statement of net liabilities in liquidation as of
March 31,  2001 is  approximately  $722,000  of costs,  net of income,  that the
Managing  General  Partner  estimates  will be  incurred  during  the  period of
liquidation  based  on the  assumption  that  the  liquidation  process  will be
completed by September 30, 2001.  Because the success in  realization  of assets
and the  settlement of liabilities  is based on the Managing  General  Partner's
best estimates,  the liquidation  period may be shorter than projected or it may
be extended beyond the projected period.

Principles of Consolidation

The  consolidated  financial  statements  include  all  of the  accounts  of the
Partnership  and the joint ventures in which the  Partnership  has a controlling
interest.  An affiliated  partnership owned the minority interest in these joint
ventures.  All  significant  inter-entity  transactions  and balances  have been
eliminated. The Managing General partner is a subsidiary of Apartment Investment
and  Management  Company  ("AIMCO"),  a publicly  traded real estate  investment
trust.

Note B - Transactions with Affiliated Parties

The  Partnership  has no employees  and is  dependent  on the  Managing  General
Partner  and  its  affiliates  for  the  management  and  administration  of all
partnership activities.  The Partnership Agreement provides for certain payments
to affiliates for services and as reimbursement of certain expenses  incurred by
affiliates on behalf of the  Partnership.  The following  transactions  with the
Managing  General  Partner and affiliates  were incurred  during the three month
periods ended March 31, 2001 and 2000:

                                                                  2001      2000
                                                                  (in thousands)

 Property management fees                                         $ --      $ 32
 Reimbursement for services of affiliates                           51        48

During the three months ended March 31, 2000, affiliates of the Managing General
Partner were  entitled to receive 5% of gross  receipts  from the  Partnership's
residential property as compensation for providing property management services.
The  Partnership  paid to such  affiliates  approximately  $32,000 for the three
months ended March 31, 2000. For the Partnership's commercial properties,  these
services  were  provided by an unrelated  party for the three months ended March
31, 2001 and 2000.

An  affiliate  of  the  Managing  General  Partner  received   reimbursement  of
accountable  administrative  expenses  amounting  to  approximately  $51,000 and
$48,000 for the three months ended March 31, 2001 and 2000, respectively.

There were no  distributions  during the three  months  ended March 31, 2001 and
2000.

In addition to its  indirect  ownership of the general  partner  interest in the
Partnership,   AIMCO  currently  owns  72  limited   partnership  units  in  the
Partnership  representing  approximately  0.08% of the  outstanding  units as of
March 31,  2001.  Affiliates  of the  Managing  General  Partner  also own 5,410
limited   partnership  units  (8.09%)  of  the  Partnership's  1985  Nonrecourse
Promissory   Notes  and  1,585   limited   partnership   units  (9.34%)  of  the
Partnership's 1986 Nonrecourse Promissory Notes.

Note C - Sale of Investment Properties

On January 19,  2000,  Coral Palm Joint  Venture,  a joint  venture in which the
Partnership  has  a  controlling   interest,   sold  Coral  Palm  Plaza,  to  an
unaffiliated  third  party for net sales  proceeds of  approximately  $5,992,000
after  payment  of  closing  costs.  The  Partnership's  share of the net  sales
proceeds was approximately $3,995,000 and the minority's share was approximately
$1,997,000,  which was distributed during the three months ended March 31, 2000.
The  Partnership's  share of the net sales proceeds was used to pay a portion of
the principal and accrued interest on the Nonrecourse Promissory Notes.

Note D - Segment Reporting

Statement of Financial  Accounting Standards ("SFAS") No. 131, "Disclosure about
Segments of an Enterprise and Related Information" established standards for the
way that public business enterprises report information about operating segments
in annual  financial  statements  and  requires  that those  enterprises  report
selected  information about operating segments in interim financial reports.  It
also establishes  standards for related disclosures about products and services,
geographic  areas,  and  major  customers.  As  defined  in SFAS  No.  131,  the
Partnership  has only one  reportable  segment.  The  Managing  General  Partner
believes that  segment-based  disclosures  will not result in a more  meaningful
presentation than the financial statements as currently presented.

Note E - Legal Proceedings

In March 1998, several putative unit holders of limited partnership units of the
Partnership  commenced an action  entitled  Rosalie  Nuanes,  et al. v. Insignia
Financial  Group,  Inc., et al. in the Superior Court of the State of California
for the County of San Mateo. The plaintiffs  named as defendants,  among others,
the  Partnership,  its Managing  General Partner and several of their affiliated
partnerships  and corporate  entities.  The action  purports to assert claims on
behalf of a class of limited  partners and derivatively on behalf of a number of
limited  partnerships  (including  the  Partnership)  which are named as nominal
defendants,  challenging,  among other things,  the  acquisition of interests in
certain general partner entities by Insignia Financial Group, Inc.  ("Insignia")
and entities which were, at one time, affiliates of Insignia; past tender offers
by the Insignia affiliates to acquire limited  partnership units;  management of
the  partnerships  by the  Insignia  affiliates;  and the Insignia  Merger.  The
plaintiffs  seek  monetary  damages and  equitable  relief,  including  judicial
dissolution of the  Partnership.  On June 25, 1998, the Managing General Partner
filed a motion  seeking  dismissal of the action.  In lieu of  responding to the
motion, the plaintiffs filed an amended complaint.  The Managing General Partner
filed demurrers to the amended complaint which were heard February 1999.

Pending the ruling on such  demurrers,  settlement  negotiations  commenced.  On
November 2, 1999,  the parties  executed and filed a Stipulation  of Settlement,
settling claims, subject to court approval, on behalf of the Partnership and all
limited partners who owned units as of November 3, 1999. Preliminary approval of
the  settlement  was obtained on November 3, 1999 from the Court,  at which time
the Court set a final  approval  hearing for  December  10,  1999.  Prior to the
December  10,  1999  hearing,  the  Court  received  various  objections  to the
settlement, including a challenge to the Court's preliminary approval based upon
the alleged lack of authority of prior lead counsel to enter the settlement.  On
December 14, 1999, the Managing  General  Partner and its affiliates  terminated
the  proposed  settlement.  In  February  2000,  counsel  for some of the  named
plaintiffs filed a motion to disqualify plaintiff's lead and liaison counsel who
negotiated  the  settlement.  On June  27,  2000,  the  Court  entered  an order
disqualifying  them  from the case and an  appeal  was  taken  from the order on
October 5, 2000. On December 4, 2000, the Court  appointed the law firm of Lieff
Cabraser  Heimann & Bernstein  LLP as new lead  counsel for  plaintiffs  and the
putative class.  Plaintiffs filed a third amended complaint on January 19, 2001.
On March 2, 2001,  the  Managing  General  Partner  and its  affiliates  filed a
demurrer to the third amended complaint.  The Court has also scheduled a hearing
on a motion for class  certification  for August 27, 2001.  Plaintiffs must file
their motion for class  certification  no later than June 15, 2001. The Managing
General Partner does not anticipate that costs associated with this case will be
material to the Partnership's overall operations.

The  Partnership is unaware of any other pending or outstanding  litigation that
is not of a routine nature arising in the ordinary course of business.

ITEM 2.     MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

The  matters  discussed  in this Form  10-QSB  contain  certain  forward-looking
statements  and  involve  risks and  uncertainties  (including  changing  market
conditions,   competitive  and  regulatory   matters,   etc.)  detailed  in  the
disclosures  contained  in this  Form  10-QSB  and the  other  filings  with the
Securities and Exchange  Commission made by the  Partnership  from time to time.
The discussion of the Registrant's business and results of operations, including
forward-looking  statements  pertaining  to such  matters,  does not  take  into
account the effects of any changes to the  Registrant's  business and results of
operations.  Accordingly,  actual  results  could differ  materially  from those
projected in the forward-looking  statements as a result of a number of factors,
including those identified herein.

The Partnership's remaining investment properties consist of two business parks.
The  following  table  sets  forth  the  average   occupancy  for  each  of  the
Partnership's  investment  properties  for the three months ended March 31, 2001
and 2000:

                                                   Average Occupancy
      Property                                      2001       2000

      Commerce Plaza                                 70%        80%
         Tampa, Florida
      Highland Park III                              90%        94%
         Charlotte, North Carolina

The Managing  General  Partner  attributes the decrease in occupancy at Commerce
Plaza to a major tenant  vacating the property  during the first quarter of 2000
when its lease  expired.  A portion  of the space was leased to a new tenant and
the  Managing  General  Partner  is  actively  marketing  the  remaining  space.
Occupancy  at  Highland  Park III  decreased  due to 3,175  square feet of space
vacated which was not yet been leased.

The Partnership recently entered into a contract to sell Highland Park III to an
unaffiliated  third party.  The sale,  which is  conditioned  upon the purchaser
completing  its  due  diligence  review  of the  property  and  other  customary
conditions,  is expected to close,  if at all, during the third quarter of 2001.
There  can no  assurance,  however,  that the sale  will be  consummated,  or if
consummated,  on what terms or in what time frame.  The  Partnership's  Commerce
Plaza is being marketed for sale.

As of December  31,  1999,  the  Partnership  adopted the  liquidation  basis of
accounting  due  to  the  imminent  loss  of  its  investment  properties.   The
Nonrecourse Promissory Notes had a balance of principal and deferred interest of
approximately  $80,000,000  at their  maturity  date of February 15,  1999.  The
Partnership was unable to satisfy the Nonrecourse  Promissory  Notes at maturity
and as a result,  the Partnership  was in default on the Nonrecourse  Promissory
Notes.  The Managing  General  Partner  contacted the indenture  trustee for the
Nonrecourse  Promissory  Notes regarding this default.  In connection with these
conversations,  on July 30,  1999 the  Partnership  entered  into a  forbearance
agreement  with the indenture  trustee  pursuant to which the indenture  trustee
agreed not to exercise its rights and remedies under the indenture for up to 390
days. In turn, the  Partnership  agreed to (a) deliver to the indenture  trustee
for  the  benefit  of  the  noteholders  all  of  the  accumulated  cash  of the
Partnership,  less certain  reserves and  anticipated  operating  expenses,  (b)
market all of its  properties  for sale,  (c) deliver all net cash proceeds from
any sales to the indenture  trustee until the notes are fully  satisfied and (d)
comply with the reporting requirements under the indenture. At the expiration of
the  forbearance  period,  the Partnership had not sold all of its properties or
satisfied the Nonrecourse  Promissory  Notes.  With the consent of the indenture
trustee,  the  forbearance  period has been extended to August 31, 2001.  During
1999 and 2000, the  Partnership  sold all but two of its investment  properties.
Commerce  Plaza is actively  being  marketed for sale and  Highland  Park III is
under contract to sell, as discussed above.  Based on current market conditions,
it is  unlikely  that  the  sale  of  the  Partnership's  assets  will  generate
sufficient proceeds to pay off the Nonrecourse  Promissory Notes in full. If the
Partnership  cannot sell its properties for sufficient value, in accordance with
the terms of the forbearance  agreement,  it is likely that the Partnership will
lose its properties through delivery to an auctioneer. Upon the sale or disposal
of the last property, the Partnership will terminate.

The statement of net  liabilities in liquidation as of March 31, 2001,  includes
approximately  $722,000  of costs,  net of  income,  that the  Managing  General
Partner  estimates will be incurred during the period of  liquidation,  based on
the assumption that the  liquidation  process will be completed by September 30,
2001.  Because  the  success  in  realization  of assets and the  settlement  of
liabilities  is based on the Managing  General  Partner's  best  estimates,  the
liquidation period may be shorter or extended beyond the projected period.

On January 19,  2000,  Coral Palm Joint  Venture,  a joint  venture in which the
Partnership has a controlling interest, sold Coral Palm Plaza to an unaffiliated
third party for net sales proceeds of approximately  $5,992,000 after payment of
closing  costs.  The   Partnership's   share  of  the  net  sales  proceeds  was
approximately $3,995,000 and the minority's share was approximately  $1,997,000,
which was  distributed  during  the three  months  ended  March  31,  2000.  The
Partnership's  share of the net sales  proceeds was used to pay a portion of the
principal and accrued interest on Nonrecourse Promissory Notes.

In light of the maturity of the Notes, no distributions were made to the limited
partners for the three month periods ended March 31, 2001 and 2000.

Capital  improvements  planned  for  each of the  Partnership's  properties  are
detailed below. Additional capital expenditures will be incurred only if cash is
available from operations.

Commerce Plaza:

During the three months ended March 31, 2001, the  Partnership  did not complete
any capital  improvements  at Commerce  Plaza.  The Partnership has not budgeted
capital  improvements  for 2001 since it  anticipates  selling this  property in
2001.

Highland Park III:

During  the  three  months  ended  March  31,  2001,   the   Partnership   spent
approximately  $8,000 in capital  improvements  at Highland Park Commerce Center
consisting primarily of tenant improvements. These improvements were funded from
operating cash flow. The Partnership has not budgeted  capital  improvements for
2001 since it anticipates selling this property in 2001.

As part of the ongoing  business plan of the  Partnership,  the Managing General
Partner monitors the rental market  environment of its investment  properties to
assess the feasibility of increasing rents,  maintaining or increasing occupancy
levels and protecting  the  Partnership  from increases in expenses.  As part of
this plan, the Managing General Partner attempts to protect the Partnership from
the burden of  inflation-related  increases in expenses by increasing  rents and
maintaining a high overall  occupancy  level.  However,  due to changing  market
conditions,  which  can  result  in the use of  rental  concessions  and  rental
reductions to offset softening market conditions, there is no guarantee that the
Managing General Partner will be able to sustain such a plan.

In addition to its  indirect  ownership of the general  partner  interest in the
Partnership,   AIMCO  currently  owns  72  limited   partnership  units  in  the
Partnership  representing  approximately  0.08% of the  outstanding  units as of
March 31,  2001.  Affiliates  of the  Managing  General  Partner  also own 5,410
limited   partnership  units  (8.09%)  of  the  Partnership's  1985  Nonrecourse
Promissory   Notes  and  1,585   limited   partnership   units  (9.34%)  of  the
Partnership's 1986 Nonrecourse Promissory Notes.



<PAGE>


                           PART II - OTHER INFORMATION


ITEM 1.     LEGAL PROCEEDINGS

In March 1998, several putative unit holders of limited partnership units of the
Partnership  commenced an action  entitled  Rosalie  Nuanes,  et al. v. Insignia
Financial  Group,  Inc., et al. in the Superior Court of the State of California
for the County of San Mateo. The plaintiffs  named as defendants,  among others,
the  Partnership,  its Managing  General Partner and several of their affiliated
partnerships  and corporate  entities.  The action  purports to assert claims on
behalf of a class of limited  partners and derivatively on behalf of a number of
limited  partnerships  (including  the  Partnership)  which are named as nominal
defendants,  challenging,  among other things,  the  acquisition of interests in
certain general partner entities by Insignia Financial Group, Inc.  ("Insignia")
and entities which were, at one time, affiliates of Insignia; past tender offers
by the Insignia affiliates to acquire limited  partnership units;  management of
the  partnerships  by the  Insignia  affiliates;  and the Insignia  Merger.  The
plaintiffs  seek  monetary  damages and  equitable  relief,  including  judicial
dissolution of the  Partnership.  On June 25, 1998, the Managing General Partner
filed a motion  seeking  dismissal of the action.  In lieu of  responding to the
motion, the plaintiffs filed an amended complaint.  The Managing General Partner
filed demurrers to the amended complaint which were heard February 1999.

Pending the ruling on such  demurrers,  settlement  negotiations  commenced.  On
November 2, 1999,  the parties  executed and filed a Stipulation  of Settlement,
settling claims, subject to court approval, on behalf of the Partnership and all
limited partners who owned units as of November 3, 1999. Preliminary approval of
the  settlement  was obtained on November 3, 1999 from the Court,  at which time
the Court set a final  approval  hearing for  December  10,  1999.  Prior to the
December  10,  1999  hearing,  the  Court  received  various  objections  to the
settlement, including a challenge to the Court's preliminary approval based upon
the alleged lack of authority of prior lead counsel to enter the settlement.  On
December 14, 1999, the Managing  General  Partner and its affiliates  terminated
the  proposed  settlement.  In  February  2000,  counsel  for some of the  named
plaintiffs filed a motion to disqualify plaintiff's lead and liaison counsel who
negotiated  the  settlement.  On June  27,  2000,  the  Court  entered  an order
disqualifying  them  from the case and an  appeal  was  taken  from the order on
October 5, 2000. On December 4, 2000, the Court  appointed the law firm of Lieff
Cabraser  Heimann & Bernstein  LLP as new lead  counsel for  plaintiffs  and the
putative class.  Plaintiffs filed a third amended complaint on January 19, 2001.
On March 2, 2001,  the  Managing  General  Partner  and its  affiliates  filed a
demurrer to the third amended complaint.  The Court has also scheduled a hearing
on a motion for class  certification  for August 27, 2001.  Plaintiffs must file
their motion for class  certification  no later than June 15, 2001. The Managing
General Partner does not anticipate that costs associated with this case will be
material to the Partnership's overall operations.

ITEM 2.     EXHIBITS AND REPORTS ON FORM 8-K

            a)    Exhibits:

                  None.

            b)    Reports on Form 8-K:

                  None filed during the quarter ended March 31, 2001.




<PAGE>


                                   SIGNATURES



In  accordance  with  Section 13 or 15(d) of the Exchange  Act,  the  Registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.



                                    CENTURY PENSION INCOME FUND XXIII


                                    By:   FOX PARTNERS V
                                          Its General Partner


                                    By:   FOX CAPITAL MANAGEMENT CORPORATION
                                          Its Managing General Partner


                                    By:   /s/Patrick J. Foye
                                          Patrick J. Foye
                                          Executive Vice President


                                    By:   /s/Martha L. Long
                                          Martha L. Long
                                          Senior Vice President
                                          and Controller


                                    Date: