<DOCUMENT>
<TYPE>EX-99.(D)
<SEQUENCE>38
<FILENAME>k82154aexv99wxdy.txt
<DESCRIPTION>REPRESENTATION OF FINANCIAL STATEMENTS
<TEXT>
<PAGE>

                                                                   EXHIBIT 99(d)


         Pursuant to Regulation S-X, Rule 3-09, the financial statements for the
fiscal years ended June 30, 2002, 2003 and 2004 for SCP Investments (1) PTY.
LTD., which is a foreign business, will be filed by December 31, 2004.


</TEXT>
</DOCUMENT>
