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To: Carol S. who wrote (57748)	4/14/1999 8:12:00 AM
From: rupert1	Respond to of 97611

Carol: May I suggest those whispers numbers are 20 cents for the same reason that Zacks was yesterday (but has changed to 15 today) Those services have not yet recorded all the new estimates from the brokerage houses, or the houses have not yet issued their new estimates. That said, my own whisper number is 17 cents or better, that earnings will be closer to 20 than 15. (Frankly, if the 15 cents does not include tax credits - and I don't think they would have done that - I still cannot see why tax credits could not boost the number substantially higher than 15).