<DOCUMENT>
<TYPE>EX-99.(C)
<SEQUENCE>37
<FILENAME>k82154aexv99wxcy.txt
<DESCRIPTION>REPRESENTATION OF FINANCIAL STATEMENTS
<TEXT>
<PAGE>

                                                                   EXHIBIT 99(c)


         Pursuant to Regulation S-X, Rule 3-09, the financial statements for the
fiscal years ended December 31, 2001, 2002 and 2003 for Emirates CMS Power
Company, which is a foreign business, will be filed by June 30, 2004.



</TEXT>
</DOCUMENT>
