UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549


                                    FORM 10-Q



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


     For the quarterly period ended      March 31, 1998
                                    --------------------------------------------


                                       OR

[ ]  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  0-9783
                            -------



                        MCNEIL REAL ESTATE FUND XI, LTD.
--------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)




         California                             94-2669577
--------------------------------------------------------------------------------
(State or other jurisdiction of                (I.R.S. Employer
incorporation or organization)                  Identification No.)




              13760 Noel Road, Suite 600, LB70, Dallas, Texas 75240
--------------------------------------------------------------------------------
               (Address of principal executive offices) (Zip code)



Registrant's telephone number, including area code      (972) 448-5800
                                                  ------------------------------




Indicate  by check  mark  whether  the  registrant,  (1) has filed  all  reports
required to be filed by Section 13 or 15(d) of the  Securities  Exchange  Act of
1934  during the  preceding  12 months 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

                        MCNEIL REAL ESTATE FUND XI, LTD.

                                 BALANCE SHEETS
                                   (Unaudited)

<TABLE>
<CAPTION>
                                                                          March 31,           December 31,
                                                                            1998                 1997
                                                                      ----------------      ----------------
ASSETS
------

Real estate investments:
<S>                                                                    <C>                  <C>            
   Land.....................................................           $     4,407,325      $     4,407,325
   Buildings and improvements...............................                47,333,820           47,211,527
                                                                        --------------       --------------
                                                                            51,741,145           51,618,852
   Less:  Accumulated depreciation..........................               (31,451,060)         (30,941,665)
                                                                        --------------       --------------
                                                                            20,290,085           20,677,187

Assets held for sale........................................                 5,968,409            5,910,865

Cash and cash equivalents...................................                 1,740,417            3,045,785
Cash segregated for security deposits.......................                   439,935              413,487
Accounts receivable.........................................                    19,005               40,018
Prepaid expenses and other assets...........................                   166,316              242,961
Escrow deposits.............................................                   990,699              683,785
Deferred borrowing costs (net of accumulated
   amortization of $714,526 and $677,649 at
   March 31, 1998 and December 31, 1997,
   respectively)............................................                 1,318,954            1,355,831
                                                                        --------------       --------------
                                                                       $    30,933,820      $    32,369,919
                                                                        ==============       ==============

LIABILITIES AND PARTNERS' DEFICIT
---------------------------------

Mortgage notes payable, net.................................           $    36,086,151      $    36,207,678
Mortgage note payable - affiliate...........................                 2,588,971            2,588,971
Accrued interest............................................                   270,925              271,877
Accrued interest - affiliate................................                    20,889               20,889
Accrued expenses............................................                   513,541              382,446
Payable to affiliates - General Partner.....................                 2,552,821            2,231,389
Security deposits and deferred rental revenue...............                   483,781              460,567
                                                                        --------------       --------------
                                                                            42,517,079           42,163,817
                                                                        --------------       --------------

Partners' deficit:
   Limited partners - 159,813 limited partnership units
     authorized  and outstanding at March 31, 1998
     and December 31, 1997..................................                (5,175,012)          (3,602,274)
   General Partner..........................................                (6,408,247)          (6,191,624)
                                                                        --------------       --------------
                                                                           (11,583,259)          (9,793,898)
                                                                        --------------       --------------
                                                                       $    30,933,820      $    32,369,919
                                                                        ==============       ==============
</TABLE>

The  financial  information  included  herein has been  prepared  by  management
without audit by independent public accountants.

                 See accompanying notes to financial statements.
<PAGE>
                        MCNEIL REAL ESTATE FUND XI, LTD.

                            STATEMENTS OF OPERATIONS
                                   (Unaudited)

<TABLE>
<CAPTION>
                                                                                  Three Months Ended
                                                                                        March 31,
                                                                           --------------------------------
                                                                                1998                1997
                                                                           --------------      ------------
Revenue:
<S>                                                                        <C>                <C>          
   Rental revenue...................................                       $    3,890,225     $   3,750,149
   Interest.........................................                               49,765            25,894
                                                                            -------------      ------------
     Total revenue..................................                            3,939,990         3,776,043
                                                                            -------------      ------------

Expenses:
   Interest.........................................                              871,705           887,215
   Interest - affiliate mortgage....................                               60,646            59,431
   Depreciation.....................................                              509,395           523,065
   Property taxes...................................                              231,183           217,794
   Personnel expenses...............................                              489,422           496,334
   Utilities........................................                              269,591           276,681
   Repair and maintenance...........................                              425,711           504,104
   Property management fees - affiliates............                              193,453           186,323
   Other property operating expenses................                              212,359           203,098
   General and administrative.......................                              146,012            56,682
   General and administrative - affiliates..........                               80,749            65,879
                                                                            -------------      ------------
     Total expenses.................................                            3,490,226         3,476,606
                                                                            -------------      ------------

Net income..........................................                       $      449,764     $     299,437
                                                                            =============      ============

Net income (loss) allocable to limited partners.....                       $      427,276     $    (574,860)
Net income allocable to General Partner.............                               22,488           874,297
                                                                            -------------      ------------
Net income..........................................                       $      449,764     $     299,437
                                                                            =============      ============

Net income (loss) per limited partnership unit......                       $         2.67     $       (3.60)
                                                                            =============      ============

Distribution per limited partnership unit...........                       $        12.51     $           -
                                                                            =============      ============
</TABLE>


The  financial  information  included  herein has been  prepared  by  management
without audit by independent public accountants.

                 See accompanying notes to financial statements.
<PAGE>
                        MCNEIL REAL ESTATE FUND XI, LTD.

                         STATEMENTS OF PARTNERS' DEFICIT
                                   (Unaudited)

               For the Three Months Ended March 31, 1998 and 1997

<TABLE>
<CAPTION>
                                                                                                  Total
                                                    General                 Limited               Partners'
                                                    Partner                 Partners              Deficit
                                                  -------------           -------------         -------------
<S>                                              <C>                     <C>                   <C>            
Balance at December 31, 1996..............       $   (6,454,008)         $   (4,179,456)       $  (10,633,464)

Net income (loss).........................              874,297                (574,860)              299,437

Management Incentive Distribution.........             (215,025)                      -              (215,025)
                                                  -------------           -------------         -------------

Balance at March 31, 1997.................       $   (5,794,736)         $   (4,754,316)       $  (10,549,052)
                                                  =============           =============         =============


Balance at December 31, 1997..............       $   (6,191,624)         $   (3,602,274)       $   (9,793,898)

Net income................................               22,488                 427,276               449,764

Management Incentive Distribution.........             (239,111)                      -              (239,111)

Distributions to limited partners.........                    -              (2,000,014)           (2,000,014)
                                                  -------------           -------------         -------------

Balance at March 31, 1998.................       $   (6,408,247)         $   (5,175,012)       $  (11,583,259)
                                                  =============           =============         =============

</TABLE>





The  financial  information  included  herein has been  prepared  by  management
without audit by independent public accountants.

                 See accompanying notes to financial statements.
<PAGE>

                        MCNEIL REAL ESTATE FUND XI, LTD.

                            STATEMENTS OF CASH FLOWS
                                   (Unaudited)

                Increase (Decrease) in Cash and Cash Equivalents

<TABLE>
<CAPTION>
                                                                             Three Months Ended
                                                                                  March 31,
                                                                ------------------------------------------
                                                                       1998                     1997
                                                                ------------------         ---------------

Cash flows from operating activities:
<S>                                                             <C>                        <C>            
   Cash received from tenants........................           $        3,913,738         $     3,852,396
   Cash paid to suppliers............................                   (1,590,983)             (1,567,827)
   Cash paid to affiliates...........................                     (191,881)               (236,850)
   Interest received.................................                       49,765                  25,894
   Interest paid.....................................                     (829,995)               (838,432)
   Interest paid - affiliates........................                      (60,646)                (62,331)
   Property taxes paid...............................                     (288,204)               (237,611)
                                                                 -----------------          --------------
Net cash provided by operating activities............                    1,001,795                 935,239
                                                                 -----------------          --------------

Cash flow from investing activities:
   Additions to real estate investments..............                     (122,293)               (275,161)
   Additions to assets held for sale.................                      (57,544)                      -
                                                                 ------------------         --------------
Net cash used in investing activities................                     (179,837)               (275,161)
                                                                 -----------------          --------------

Cash flows from financing activities:
   Principal payments on mortgage notes
     payable.........................................                     (127,312)               (116,487)
   Management Incentive Distribution.................                            -                (900,450)
   Distributions to limited partners.................                   (2,000,014)                      -
                                                                 -----------------          --------------
Net cash used in financing activities................                   (2,127,326)             (1,016,937)
                                                                 -----------------          --------------

Net decrease in cash and cash equivalents............                   (1,305,368)               (356,859)

Cash and cash equivalents at beginning of
   period............................................                    3,045,785               2,351,879
                                                                 -----------------          --------------

Cash and cash equivalents at end of period...........           $        1,740,417         $     1,995,020
                                                                 =================          ==============
</TABLE>


The  financial  information  included  herein has been  prepared  by  management
without audit by independent public accountants.

                 See accompanying notes to financial statements.

<PAGE>
                        MCNEIL REAL ESTATE FUND XI, LTD.

                            STATEMENTS OF CASH FLOWS
                                   (Unaudited)

              Reconciliation of Net Income to Net Cash Provided by
                              Operating Activities


<TABLE>
<CAPTION>
                                                                            Three Months Ended
                                                                                  March 31,
                                                                  ----------------------------------------
                                                                        1998                    1997
                                                                  ----------------         ---------------
<S>                                                               <C>                      <C>            
Net income...........................................             $        449,764         $       299,437
                                                                   ---------------          --------------

Adjustments to reconcile net income to net cash 
   provided  by  operating activities:
   Depreciation......................................                      509,395                 523,065
   Amortization of deferred borrowing costs..........                       36,877                  40,487
   Amortization of discounts on mortgage
     notes payable...................................                        5,785                   5,883
   Changes in assets and liabilities:
     Cash segregated for security deposits...........                      (26,448)                106,950
     Accounts receivable.............................                       21,013                 (23,592)
     Prepaid expenses and other assets...............                       76,645                  86,831
     Escrow deposits.................................                     (306,914)               (148,803)
     Accounts payable................................                            -                 (51,071)
     Accrued interest................................                         (952)                  2,413
     Accrued interest-affiliates.....................                            -                  (2,900)
     Accrued expenses................................                      131,095                  61,047
     Payable to affiliates - General Partner.........                       82,321                  15,352
     Security deposits and deferred rental
       revenue.......................................                       23,214                  20,140
                                                                   ---------------          --------------
       Total adjustments.............................                      552,031                 635,802
                                                                   ---------------          --------------

Net cash provided by operating activities............             $      1,001,795         $       935,239
                                                                   ===============          ==============
</TABLE>





The  financial  information  included  herein has been  prepared  by  management
without audit by independent public accountants.

                 See accompanying notes to financial statements.
<PAGE>
                        McNEIL REAL ESTATE FUND XI, LTD.

                          Notes to Financial Statements
                                   (Unaudited)

                                 March 31, 1998

NOTE 1.
-------

McNeil Real Estate Fund XI, Ltd. (the  "Partnership") was organized June 2, 1980
as a limited  partnership under the provisions of the California Uniform Limited
Partnership Act. The general partner of the Partnership is McNeil Partners, L.P.
(the "General Partner"), a Delaware limited partnership,  an affiliate of Robert
A.  McNeil.  The  Partnership  is governed by an amended  and  restated  limited
partnership   agreement,   dated  August  6,  1991  (the  "Amended   Partnership
Agreement").  The principal  place of business for the  Partnership  and for the
General Partner is 13760 Noel Road, Suite 600, LB70, Dallas, Texas 75240.

In the opinion of management,  the financial  statements reflect all adjustments
necessary  for a fair  presentation  of the  financial  position  and results of
operations  of the  Partnership.  All  adjustments  were of a  normal  recurring
nature.  However, the results of operations for the three months ended March 31,
1998 are not  necessarily  indicative of the results to be expected for the year
ending December 31, 1998.

NOTE 2.
-------

The  financial  statements  should  be read in  conjunction  with the  financial
statements  contained in the  Partnership's  Annual  Report on Form 10-K for the
year  ended  December  31,  1997,  and the  notes  thereto,  as  filed  with the
Securities and Exchange  Commission,  which is available upon request by writing
to McNeil Real Estate Fund XI, Ltd.,  c/o McNeil Real Estate  Management,  Inc.,
Investor Services, 13760 Noel Road, Suite 600, LB70, Dallas, Texas 75240.

NOTE 3.
-------

The  Partnership  pays  property  management  fees  equal to 5% of gross  rental
receipts of the Partnership's properties to McNeil Real Estate Management,  Inc.
("McREMI"),  an  affiliate  of  the  General  Partner,  for  providing  property
management and leasing services.

The  Partnership  reimburses  McREMI  for  its  costs,  including  overhead,  of
administering the Partnership's affairs.

Under terms of the Amended  Partnership  Agreement,  the Partnership is paying a
Management  Incentive  Distribution  ("MID") to the General Partner. The maximum
MID is  calculated  as 1% of the tangible  asset value of the  Partnership.  The
maximum MID  percentage  decreases  subsequent to 1999.  Tangible asset value is
determined  by using the  greater  of (i) an amount  calculated  by  applying  a
capitalization  rate  of 9% to the  annualized  net  operating  income  of  each
property or (ii) a value of $10,000 per apartment unit to arrive at the property
tangible  asset value.  The property  tangible  asset value is then added to the
book value of all other assets excluding intangible items.

MID will be paid to the extent of the lesser of the  Partnership's  excess  cash
flow,  as  defined,  or net  operating  income,  as  defined  ("the  Entitlement
Amount"),  and may be paid (i) in cash, unless there is insufficient cash to pay
the  distribution  in which  event  any  unpaid  portion  not  taken in  limited
partnership  units ("Units") will be deferred and is payable,  without interest,
from the first  available cash and/or (ii) in Units. A maximum of 50% of the MID
may be paid in Units.  The number of Units issued in payment of the MID is based
on the greater of $50 per Unit or the net tangible asset value, as defined,  per
Unit.


<PAGE>
Any  amount  of the MID that is paid to the  General  Partner  in Units  will be
treated as if cash is distributed to the General Partner and is then contributed
to the Partnership by the General Partner. The MID represents a return of equity
to the General Partner for increasing cash flow, as defined,  and accordingly is
treated as a distribution.

In November 1996, the  Partnership  obtained a loan from McNeil Real Estate Fund
XXVII,  L.P., an affiliate of the General Partner,  for $2,588,971.  The note is
secured by Rock Creek  Apartments and requires  monthly  interest-only  payments
equal to the prime  lending rate of Bank of America  plus 1% with the  principal
balance due November 25, 1999.

Compensation,  reimbursements  and  distributions  paid  to or  accrued  for the
benefit of the General Partner and its affiliates are as follows:

<TABLE>
<CAPTION>
                                                                             Three Months Ended
                                                                                  March 31,
                                                                  ----------------------------------------
                                                                       1998                     1997
                                                                  ----------------         ---------------
<S>                                                               <C>                      <C>            
Property management fees - affiliates................             $        193,453         $       186,323
Interest - affiliates................................                       60,646                  59,431
Charged to general and administrative affiliates:
   Partnership administration........................                       80,749                  65,879
                                                                   ---------------          --------------
                                                                  $        334,848         $       311,633
                                                                   ===============          ==============

Charged to General Partner's deficit:
   MID...............................................             $        239,111         $       215,025
                                                                   ===============          ==============
NOTE 4.
-------

On April 30,1998, the Partnership sold to Park Associates, L.P., an unaffiliated
buyer, The Park, a 192 unit apartment  complex in Joplin,  Missouri,  for a cash
purchase price of $4,900,000. Net cash proceeds to the Partnership, after payoff
of the first mortgage note and various closing costs,  amounted to approximately
$2,161,000.

</TABLE>


ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
-------  ---------------------------------------------------------------
         RESULTS OF OPERATIONS
         ---------------------

FINANCIAL CONDITION
-------------------

The Partnership is engaged in real estate  activities,  including the ownership,
operation and management of residential and other real estate related assets. At
March 31, 1998, the Partnership owned eight apartment properties,  which are all
subject to mortgage notes.

<PAGE>
RESULTS OF OPERATIONS
---------------------

Revenue:

Partnership  revenues increased by $163,947 for the three months ended March 31,
1998 as compared to the same period last year. Rental revenue increased $140,076
or 4% for the three months ended March 31, 1998.  Interest  income  increased by
$23,871 or 92% for the period ended March 31, 1998.

Rental  revenue for the first three months of 1998 was $3,890,224 as compared to
$3,750,149  for the same  period in 1997.  The  increase  in rental  revenue  is
primarily  due to an  increase  in  occupancy  rates at Acacia  Lakes along with
increases in the rental rates at Acacia Lakes,  Knollwood,  Sun Valley and Villa
Del Rio.

Expenses:

Total Partnership expenses increased by $13,620 for the three months ended March
31,  1998 as  compared  to the same  period  in  1997.  Decreases  in  interest,
depreciation,  repairs and maintenance and utilities were offset by increases in
property taxes, general and administrative and property operating expenses.

Repairs and  maintenance  decreased by $78,393 or 16% for the three months ended
March 31, 1998 as  compared  to the three  months  ended  March 31,  1997.  This
decrease is primarily due to a reduction on carpet and appliance  replacement at
five of the Partnership's eight properties.

General  and  administrative  expenses  increased  $89,330 or 158% for the first
three months of 1998 as compared to the same period last year.  The increase was
mainly due to costs  incurred to explore  alternatives  to maximize the value of
the  Partnership  (see  Liquidity  and  Capital  Resources).  The  increase  was
partially offset by decreases  attributable to investor  services.  During 1997,
charges for investor  services were provided by a third party vendor.  Beginning
with 1998, these services are provided by affiliates of the General Partner.

General and  administrative - affiliates expense increased by $14,870 or 23% for
the first  three  months of 1998 as compared to the same period last year due to
the change in investor services charges as discussed above.

LIQUIDITY AND CAPITAL RESOURCES
-------------------------------

The Partnership generated $1,001,795 through operating activities for the period
ending March 31, 1998 as compared to $935,239 for the same period in 1997.  This
increase is due to an increase in cash  received from tenants and a reduction in
the cash paid to affiliates.

The Partnership  funded $179,837 in additions to real estate investments for the
three  months  ending  March  31,  1998.  All  of the  Partnership's  properties
continued capital improvement projects to enhance the value of the properties so
they can remain competitive in the market.

Financing  activities included principal payments on mortgage notes of $127,312.
The  Partnership  made a distribution  of $2,000,014 to the limited  partners in
March 1998.



<PAGE>
Short-term liquidity:

At March 31, 1998, the Partnership held cash and cash equivalents of $1,740,417.
The General Partner considers this level of cash reserves to be adequate to meet
the Partnership's  operating needs. The Partnership  resumed MID payments during
the third quarter of 1996 and will  continue  making MID payments as long as the
Partnership's  properties continue to perform as projected.  The General Partner
believes that anticipated  operating results for 1998 will be sufficient to fund
the Partnership's  budgeted $1.3 million in capital improvements for 1998 and to
repay the current portion of the Partnership's mortgage notes.

On April 30,1998, the Partnership sold to Park Associates, L.P., an unaffiliated
buyer, The Park, a 192 unit apartment  complex in Joplin,  Missouri,  for a cash
purchase price of $4,900,000. Net cash proceeds to the Partnership, after payoff
of the first mortgage note and various closing costs,  amounted to approximately
$2,161,000.

Long-term liquidity:

For the long-term,  property operations will remain the primary source of funds.
In this regard,  the General Partner expects that the capital  improvements made
by the  Partnership  during the past will yield improved cash flow from property
operations in the future. If the Partnership's cash position  deteriorates,  the
General Partner may elect to defer certain of the capital  improvements,  except
where  such  improvements  are  expected  to  increase  the  competitiveness  or
marketability of the Partnership's properties.

Pursuant  to the  Partnership's  previously  announced  liquidation  plans,  the
Partnership  has recently  retained  PaineWebber,  Incorporated as its exclusive
financial  advisor  to  explore  alternatives  to  maximize  the  value  of  the
Partnership.  The  alternatives  being  considered by the  Partnership  include,
without limitation,  a transaction in which limited partnership interests in the
Partnership  are converted into cash. The General  Partner of the Partnership or
entities or persons  affiliated with the General Partner will not be involved as
a purchaser in any of the transactions  contemplated above. Any transaction will
be subject to certain conditions  including (i) approval by the limited partners
of the Partnership, and (ii) receipt of an opinion from an independent financial
advisory  firm  as  to  the  fairness  of  the  consideration  received  by  the
Partnership  pursuant to such  transaction.  Finally,  there can be no assurance
that any transaction will be consummated, or as to the terms thereof.

Income allocation and distributions:

Terms  of  the  Amended   Partnership   Agreement  specify  that  income  before
depreciation  is allocated  to the General  Partner to the extent of MID paid in
cash. Depreciation is allocated in the ratio of 95:5 to the limited partners and
the General Partner,  respectively.  Therefore, for the three months ended March
31, 1998 and 1997,  $22,488 and $874,297,  respectively,  were  allocated to the
General Partner.  The limited partners received net income (loss) allocations of
$427,276  and  $(574,860)  for the three  months  ended March 31, 1998 and 1997,
respectively.

The Partnership  distributed  $2,000,014 to the limited  partners in March 1998.
The General  Partner  will  continue to monitor  the cash  reserves  and working
capital  needs of the  Partnership  to  determine  when cash flows will  support
distributions.  A  distribution  of $239,911 for the MID has been accrued by the
Partnership  for the three month  period  ending  March 31, 1998 for the General
Partner.


<PAGE>
                          PART II. - OTHER INFORMATION

ITEM 5.  OTHER INFORMATION
-------  -----------------

On April 30,1998, the Partnership sold to Park Associates, L.P., an unaffiliated
buyer, The Park, a 192 unit apartment  complex in Joplin,  Missouri,  for a cash
purchase price of $4,900,000. Net cash proceeds to the Partnership, after payoff
of the first mortgage note and various closing costs,  amounted to approximately
$2,161,000.

ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K
-------  --------------------------------

(a)      Exhibits.

         Exhibit
         Number                     Description
         -------                    -----------

         4.                         Amended  and  Restated  Limited  Partnership
                                    Agreement   dated  as  of  August  6,  1991.
                                    (Incorporated  by reference to the Quarterly
                                    Report on Form 10-Q,  for the quarter  ended
                                    June 30, 1991).

         11.                        Statement regarding  computation of net loss
                                    per limited  partnership  unit: Net loss per
                                    limited  partnership  unit  is  computed  by
                                    dividing  net loss  allocated to the limited
                                    partners    by   the   number   of   limited
                                    partnership  units  outstanding.   Per  unit
                                    information   has  been  computed  based  on
                                    159,813    limited     partnership     units
                                    outstanding in 1998 and 1997, respectively.

         27.                        Financial  Data  Schedule  for  the  quarter
                                    ended March 31, 1998.

(b)      Reports on Form 8-K.  There were no reports on Form 8-K filed during
         the quarter ended March 31, 1998.



<PAGE>


                        McNEIL REAL ESTATE FUND XI, LTD.

                                   SIGNATURES

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized:



                              McNEIL REAL ESTATE FUND XI, Ltd.

                              By:  McNeil Partners, L.P., General Partner

                                   By: McNeil Investors, Inc., General Partner






May 14, 1998                       By:  /s/  Ron K. Taylor
------------                           -----------------------------------------
Date                                   Ron K. Taylor
                                       President and Director of McNeil
                                        Investors, Inc.
                                       (Principal Financial Officer)




May 14, 1998                       By:  /s/  Brandon K. Flaming
------------                           -----------------------------------------
Date                                    Brandon K. Flaming
                                        Vice President of McNeil Investors, Inc.
                                        (Principal Accounting Officer)