[tuga]

Ray,

I am really not qualified to report on the financial condition of Newell Coach. However, in the last news letter that I received from them, they discussed the current business climate.

From what I read, it sounds like Newell is very strong financially and is taking steps to adjust to current market conditions. Newell has a strong customer base (repeat buyers) in the used and new coach markets. That coupled with no dealers who can drag down prices because of weak individual financial status I believe that they will emerge from this recession unaffected.