S-3/A: Registration statement for specified transactions by certain issuers

Published on October 29, 2004

EXHIBIT 99.3


The enclosed material describes this new
plan.

No action is required on your part to
continue to participate as you have in the
past. Should you have any questions
regarding the new plan, please contact the
plan administrator.

Please use the appropriate form below if
you wish to either commence Automatic
Deductions or make a Voluntary Cash
Purchase.





(Please detach, but do not fold or staple)
- -------------------------------------------------------------------------------------------------------------------

3. ACCOUNT TYPE 5.
CYCLE
--------- --------
CHECKING SAVINGS 1st-----
2nd-----

1. ------------------- 2. ------------------- 4. $ ------------------.00
BANK ROUTING NUMBER BANK ACCOUNT NUMBER WITHDRAWAL AMOUNT


AUTHORIZATION FORM SEE REVERSE SIDE FOR IMPORTANT
INFORMATION FOR I (We) Agree to the terms of the Automatic Deduction
AUTOMATIC DEDUCTIONS
Authorization on the reverse side.

6. --------------------------------------------
SIGNATURE(S) DATE
(Please detach, but do not fold or staple)
- -------------------------------------------------------------------------------------------------------------------


VOLUNTARY CASH PAYMENT FORM

To purchase additional shares,
please make your check payable
in U.S. dollars to EquiServe.

Please include your account
number and the name of the
security in the Memo portion on
your check.

EQUISERVE WILL NOT ACCEPT CASH,
TRAVELERS CHECKS, MONEY ORDERS
OR THIRD PARTY CHECKS.

Amount enclosed $
---------------


MAIL YOUR CHECK TOGETHER WITH THIS
FORM IN THE POSTAGE PRE-PAID
ENVELOPE PROVIDED OR TO THE ADDRESS
SHOWN ON THE REVERSE SIDE OF THIS
FORM

( )
------------------------------
Daytime telephone number


Participation in the plan is subject to the terms as outlined in the plan
document.

For information you may access EquiServe's website at www.equiserve.com, call
EquiServe at the number listed in the enclosed plan document or write to
EquiServe at P.O. Box 43081, Providence, RI 02940-3081.

Voluntary cash payments should be mailed to EquiServe Investment Plan Services,
P.O. Box 13531, Newark, NJ 07188-0001.

USE THIS ILLUSTRATION AS A GUIDE TO HELP YOU COMPLETE THE AUTHORIZATION FORM
FOR AUTOMATIC DEDUCTIONS


- --------------------------------------------------------------------------------

AUTHORIZATION FORM FOR AUTOMATIC DEDUCTIONS
INSTRUCTIONS - PLEASE COMPLETE ALL 7 STEPS

Complete and return this form ONLY if you wish to authorize automatic deductions
to purchase additional shares. Deductions can only be made from accounts at U.S.
banks and financial institutions. There are 7 steps to complete on both sides of
this authorization form. Each one is important in setting this up for you.
Please be sure to complete all 7 steps, using a dark ink pen or a #2 pencil.
Let's start with the 6 items on the reverse side.

1. -- Bank Routing Number: Locate your bank's 9 digit routing number in the
lower left portion of your check or deposit slip as illustrated above.
Write that number in the 9 boxes across the top of the grid and then shade
in the corresponding box beneath each number.

2. -- Bank Account Number: Locate your bank account number and shade in the
grid as you did in Step 1. Please note, there may be more spaces than you
need, so be sure to start from the left side as the machine that reads this
form will start reading the grid from the left side. Please do not put
dashes or leave blank spaces between your numbers.

3. -- Account Type: Are we debiting your checking or savings account? Check
one. If deductions are to be made from a money market account, please
contact your bank/financial institution to confirm if your account is a
checking or a savings account.

4. -- Withdrawal Amount: Enter the amount to debit from your bank account in
the boxes across the top of the grid. Now, shade in the grid as you did
before. Express the withdrawal amount in whole dollars only, no cents.
(Refer to the enclosed plan document for the minimum amount.)

5. -- Cycle: Refer to the enclosed plan document for the frequency of
automatic deductions. If the plan permits deductions only once a month,
please shade in the grid under "1st cycle". If the plan permits deductions
twice per month, you must indicate your choice of deduction dates, either
the earlier date (1st cycle) or the date (2nd cycle), or both.

6. -- Signature(s): Also, be sure to read the Automatic Deduction
Authorization (below, at left) that authorizes us to perform this service
for you.

7. -- Bank/Financial Institution: Now, fill in the bank name and address
(below, at right) and you're all done.




- ---------------------------------------------------------------------------------------------------------------------

Automatic Deduction Authorization 7. Bank/Financial Institution Information
--------------------------------- --------------------------------------
NAME
I (we) understand that in furnishing the --------------------------------------------
information requested above and by signing this
form, I (we) authorize EquiServe to withdraw the ADDRESS-----------------------------------------
specified amount by electronic funds transfer
from the financial institution and account CITY STATE ZIP
indicated. These funds will be used to purchase --------------------------- ------
shares as described in the enclosed plan CODE
document. This authorization form will remain -------
in effect until I (we) submit written revocation
or terminate participation in the plan, and
EquiServe has sufficient time to act on that
revocation or termination.

- ---------------------------------------------------------------------------------------------------------------------


VOLUNTARY CASH PAYMENT INFORMATION

Voluntary cash payments should be mailed to EquiServe Investment Plan
Services, P.O. Box 13531, Newark, NJ 07188-0001.

For information, you may access EquiServe's website at www.equiserve.com,
call EquiServe at the number listed in the enclosed plan document or write
to EquiServe at P.O. Box 43081, Providence, RI 02940-3081.


INFORMATION AVAILABLE ONLINE AT www.equiserve.com

With the right information at hand, plus the tools to put the information to
work now, you'll be more in touch with your investments than ever. At
www.equiserve.com you'll find everything you need to:

o Look up recent stock prices

o Get answers to frequently asked questions

o Review investment plan information

o Download and print forms