<DOCUMENT>
<TYPE>EX-99.(D)
<SEQUENCE>31
<FILENAME>k91832exv99wxdy.txt
<DESCRIPTION>REPRESENTATION REGARDING SCP INVESTMENTS
<TEXT>
<PAGE>
                                                                 Exhibit (99)(d)

Pursuant to Regulation S-X, Rule 3-09, the financial statements for the fiscal
years ended June 30, 2003, 2004 and 2005 for SCP Investments (1) PTY. LTD.,
which is a foreign business, will be filed by December 31, 2005.



</TEXT>
</DOCUMENT>
