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EXHIBIT 99.5


GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION


NUMBER ON SUBSTITUTE FORM
W-9


GUIDELINES FOR DETERMINING THE PROPER IDENTIFICATION NUMBER
TO GIVE THE PAYER 000-00-0000. 00-0000000.





|                                                                                  |  |                                                                                                  
|--------------------------------------------------------------------------------- |  | -------------------------------------------------------------------------------------------------
|For this type of account:                                                         |  | Give the name* and                                                                               
|                                                                                  |  | SOCIAL SECURITY                                                                                  
|                                                                                  |  | number of                                                                                       
|                                                                                 
|1. Individual                                                                     |  | The individual                                                                                   
|                                                                                 
|2. Two or more individuals
    (joint account)                                    |  | The actual owner of the account or, if combined funds, the first
    individual on the account(1)
|                                                                                 
|3. Custodian account of a minor (Uniform Gift to Minors Act)                      |  | The minor(2)                                                                                     
|                                                                                 
|4. a. A revocable savings trust (in which grantor is
    also trustee)            |  | The grantor-trustee(1)                                                                           
|                                                                                 
|b. Any
    trust account that is not a legal or valid trust
    under state law |  | The actual owner(1)                                                                              
|                                                                                 
|5. Sole proprietorship or single-owner LLC                                        |  | The owner(3)                                                                                     




|                                                                                                                                                                                                    |  |                                                                                                                                                                                    
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |  | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|For this type of account:                                                                                                                                                                           |  | Give the name and                                                                                                                                                                  
|                                                                                                                                                                                                    |  | EMPLOYER IDENTIFICATION                                                                                                                                                            
|                                                                                                                                                                                                    |  | number of                                                                                                                                                                         
|                                                                                                                                                                                                   
|6. Sole proprietorship or single-owner LLC                                                                                                                                                          |  | The owner(3)                                                                                                                                                                       
|                                                                                                                                                                                                   
|7. A valid trust, estate, or pension trust                                                                                                                                                          |  | The legal entity (do not furnish the identifying number of the
    personal representative or trustee unless the legal entity
    itself is not designated in the account title)(4)
|                                                                                                                                                                                                   
|8. Corporate (or LLC electing corporate status of Form 8832)                                                                                                                                        |  | The corporation                                                                                                                                                                    
|                                                                                                                                                                                                   
|9. Religious, charitable, or educational organization                                                                                                                                               |  | The organization                                                                                                                                                                   
|                                                                                                                                                                                                   
|10. Partnership or multi-member LLC                                                                                                                                                                 |  | The partnership                                                                                                                                                                    
|                                                                                                                                                                                                   
|11. Association, club, or other tax-exempt organization                                                                                                                                             |  | The organization                                                                                                                                                                   
|                                                                                                                                                                                                   
|12. A broker or registered nominee                                                                                                                                                                  |  | The broker or nominee                                                                                                                                                              
|                                                                                                                                                                                                   
|13. Account with the Department of Agriculture in the name
    of a public entity (such as a State or local government, school
    district, or prison) that receives agricultural program payments |  | The public entity                                                                                                                                                                  






|  |                                                                                                                                                                                                                                                                                                                                                                          
|- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|* | If you are an individual, you must generally enter the name
    shown on your social security card. However, if you have changed
    your last name, for instance, due to marriage, without informing
    the Social Security Administration of the name change, enter
    your first name, the last name shown on your social security
    card, and your new last name.



|    |                                                                                                                                                                                           
|--- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|(1) | List first and circle the name of the person whose number you
    furnish. If only one person on a joint account has a social
    security number, that persons number must be furnished.
|   
|(2) | Circle the minors name and furnish the minors social
    security number.                                                                                                               
|   
|(3) | Show the individual name of the owner. If the owner does not
    have an employer identification number, furnish the owners
    social security number.                                  
|   
|(4) | List first and circle the name of the legal trust, estate or
    pension trust.                                                                                                           



|      |                                                                                                                               
|----- | ------------------------------------------------------------------------------------------------------------------------------
|NOTE: | If no name is circled when there is more than one name, the
    number will be considered to be that of the first name listed.



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GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION


NUMBER ON SUBSTITUTE FORM
W-9


Page 2


Obtaining a Number


SS-5, SS-4, W-7, SS-5 SS-4 W-7 1-800-TAX-FORM (1-800-829-3676)


Payees Exempt from Backup Withholding






|  |                                                                                                                                                                                                                         
|- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | An organization exempt from tax under section 501(a), an
    individual retirement account (IRA), or a custodial account
    under section 403(b)(7) if the account satisfies the
    requirements of section 401(f)(2);
| 
| | The United States or any agency or instrumentality thereof;                                                                                                                                                             
| 
| | A State, the District of Columbia, a possession of the United
    States, or any political subdivision or instrumentality thereof;                                                                                      
| 
| | A foreign government or a political subdivision, agency or
    instrumentality thereof; and                                                                                                                             
| 
| | An international organization or any agency or instrumentality
    thereof.                                                                                                                                             





|  |                                                                                                                                                        
|- | -------------------------------------------------------------------------------------------------------------------------------------------------------
| | A corporation;                                                                                                                                         
| 
| | A foreign central bank of issue;                                                                                                                       
| 
| | A dealer in securities or commodities required to register in
    the United States, the District of Columbia or a possession of
    the United States;
| 
| | A futures commission merchant registered with the Commodity
    Futures Trading Commission;                                                            
| 
| | A real estate investment trust                                                                                                                         
| 
| | An entity registered at all times during the tax year under the
    Investment Company Act of 1940;                                                    
| 
| | A common trust fund operated by a bank under section 584(a);                                                                                           
| 
| | A financial institution                                                                                                                                
| 
| | A middleman known in the investment community as a nominee or
    custodian; and                                                                       
| 
| | A trust exempt from tax under section 664 or described in
    section 4947.                                                                            





|  |                                                                                                                                     
|- | ------------------------------------------------------------------------------------------------------------------------------------
| | Payments to nonresident aliens subject to withholding under
    section 1441;                                                       
| 
| | Payments to partnerships not engaged in a trade or business in
    the United States and that have at least one nonresident partner;
| 
| | Payments of patronage dividends where the amount received is not
    paid in money; and                                             
| 
| | Payments made by certain foreign organizations.                                                                                     





|  |                                                                                                                                                                                                                                                                                                                                       
|- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | Payments of interest on obligations issued by individuals. Note:
    You may be subject to backup withholding if (i) this
    interest is $600 or more, (ii) the interest is paid in the
    course of the payers trade or business and (iii) you
    have not provided your correct taxpayer identification number to
    the payer;
| 
| | Payments of tax-exempt interest (including exempt-interest
    dividends under section 852);                                                                                                                                                                                                                                          
| 
| | Payments described in section 6049(b)(5) to non-resident
    aliens;                                                                                                                                                                                                                                                                  
| 
| | Payments on tax-free covenant bonds under
    section 1451; and                                                                                                                                                                                                                                                                       
| 
| | Payments made by certain foreign organizations.                                                                                                                                                                                                                                                                                       



|  |                                                                                                                                                                                                        
|- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|* | Unless otherwise noted herein, all references to section numbers
    or to regulations are references to the Internal Revenue Code of
    1986, as amended, and the regulations promulgated thereunder.

Exempt payees described above should file a Substitute
Form W-9 to avoid
possible erroneous backup withholding. FILE THIS FORM WITH THE
PAYER, FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, SIGN AND
DATE THE FORM AND RETURN IT TO THE PAYER.




Privacy Act Notices.


You must provide your TIN to the payer whether or not you are
required to file a tax return.


Penalties


(1) Penalty for Failure to Furnish Taxpayer
Identification Number.


(2) Civil Penalty for False Statements With Respect to
Withholding.


(3) Criminal Penalty for Falsifying
Information.


FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE
INTERNAL REVENUE SERVICE.