<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>7
<FILENAME>jeqncsritem3-103103.txt
<DESCRIPTION>JEQ ITEM3 10-31-03
<TEXT>
Exhibit 10 (b)

ITEM 3.  AUDIT COMMITTEE FINANCIAL EXPERT

The registrant's board of directors has determined that the
registrant has at least one audit committee financial expert
serving on its audit committee.  The audit committee
financial expert is Oren G. Shaffer who is "independent" for
purposes of this item.

</TEXT>
</DOCUMENT>
