Alexandria Real Estate Equities
ARE
#2122
Rank
$9.49 B
Marketcap
$54.82
Share price
0.74%
Change (1 day)
-40.91%
Change (1 year)
Alexandria Real Estate Equities, Inc. is a real estate investment trust that invests in office buildings and laboratories.

Alexandria Real Estate Equities - 10-Q quarterly report FY


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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

(Mark One)

X QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
--- SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended September 30, 1997

OR

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
--- SECURITIES EXCHANGE ACT OF 1934
For the transition period from ____________ to ____________

Commission file number 1-12993

ALEXANDRIA REAL ESTATE EQUITIES, INC.
(Exact name of registrant as specified in its charter)

Maryland 95-4502084
(State or other jurisdiction of (I.R.S. Employer Identification Number)
incorporation or organization)

251 South Lake Avenue, Suite 700, Pasadena, California 91101
(Address of principal executive offices)

(626) 578-0777
(Registrant's telephone number, including area code)

N/A
- - - - - - - - - - - - - - - - - - - -
(Former name, former address and former fiscal year,
if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports) and (2) has been subject to
such filing requirements for the past 90 days.

Yes X No
--------- ----------

As of November 13, 1997, 11,404,631 shares of common stock, par value $.01 per
share, were outstanding.
TABLE OF CONTENTS



PART I - FINANCIAL INFORMATION

Item 1. FINANCIAL STATEMENTS (UNAUDITED)

Condensed Consolidated Balance Sheets of Alexandria Real Estate
Equities, Inc. as of September 30, 1997 and December 31, 1996

Condensed Consolidated Statements of Operations of Alexandria
Real Estate Equities, Inc. for the three months ended September
30, 1997 and 1996 and the nine months ended September 30, 1997 and
1996

Condensed Consolidated Statement of Stockholders' Equity of
Alexandria Real Estate Equities, Inc. for the nine months ended
September 30, 1997

Condensed Consolidated Statements of Cash Flows of Alexandria
Real Estate Equities, Inc. for the nine months ended September
30, 1997 and 1996

Notes to Condensed Consolidated Financial Statements

Item 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS

Item 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

PART II - OTHER INFORMATION

Item 1. LEGAL PROCEEDINGS
Item 2. CHANGES IN SECURITIES AND USE OF PROCEEDS
Item 3. DEFAULTS UPON SENIOR SECURITIES
Item 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS
Item 5. OTHER INFORMATION
Item 6. EXHIBITS AND REPORTS ON FORM 8-K


1
Alexandria Real Estate Equities, Inc.

Condensed Consolidated Balance Sheets
(Unaudited)
(DOLLARS IN THOUSANDS, EXCEPT PER SHARE DATA)



SEPTEMBER 30, DECEMBER 31,
1997 1996
----------------------------
ASSETS
Rental properties, net $214,922 $146,960
Cash and cash equivalents 6,789 1,696
Tenant security deposit funds and other
restricted cash 4,655 5,585
Tenant receivables and deferred rent 1,153 1,244
Loan fees and costs (net of accumulated
amortization of $184 and $131,
respectively) 1,602 2,502
Other assets 2,403 2,405
--------------------------
Total assets $231,524 $160,392
--------------------------
-------------------------

LIABILITIES AND STOCKHOLDERS' EQUITY
Secured notes payable and line of credit $ 54,727 $113,182
Accounts payable, accrued expenses and tenant
security deposits 4,965 3,562
Dividends payable 4,562 1,550
Due to Health Science Properties Holding
Corporation -- 2,525
--------------------------
Total liabilities 64,254 120,819

Manditorily redeemable Series V cumulative
convertible preferred stock, $0.01 par
value per share -- 25,042
Stockholders' equity:
Preferred stock, $0.01 par value per share -- 111
Common stock, $0.01 par value per share,
100,000,000 shares authorized; 11,404,631
and 1,000 shares issued and outstanding at
September 30, 1997 and December 31, 1996,
respectively 114 --
Additional paid-in capital 178,297 16,195
Accumulated deficit (11,141) (1,775)
--------------------------
Total stockholders' equity 167,270 14,531
--------------------------
Total liabilities and stockholders' equity $231,524 $160,392
--------------------------
--------------------------


SEE ACCOMPANYING NOTES.

2
Alexandria Real Estate Equities, Inc.

Condensed Consolidated Statements of Operations
(Unaudited)
(DOLLARS IN THOUSANDS, EXCEPT PER SHARE DATA)


<TABLE>
<CAPTION>
THREE MONTHS ENDED NINE MONTHS ENDED
SEPTEMBER 30, SEPTEMBER 30,
1997 1996 1997 1996
---------------------------------------------------------
<S> <C> <C> <C> <C>
Revenues:
Rental $ 7,062 $ 3,752 $ 17,963 $ 8,303
Tenant recoveries and other income 2,615 1,659 6,619 2,881
---------------------------------------------------------
9,677 5,411 24,582 11,184
Expenses:
Rental operations 2,383 1,374 6,216 2,599
General and administrative 629 310 1,805 1,080
Interest 1,214 1,924 5,789 4,042
Stock compensation -- -- 4,239 --
Post retirement benefit -- 438 632 438
Special bonus -- -- 353 --
Acquisition LLC financing costs -- -- 6,973 --
Write-off of unamortized loan costs -- -- 2,147 --
Depreciation and amortization 1,325 674 3,434 1,567
---------------------------------------------------------
5,551 4,720 31,588 9,726
---------------------------------------------------------
Net (loss) income $ 4,126 $ 691 $ (7,006) $ 1,458
---------------------------------------------------------
---------------------------------------------------------

Net income allocated to preferred stockholders $ -- 255 $ 3,038 255
---------------------------------------------------------
---------------------------------------------------------

Net (loss) income allocated to common stockholders
$ 4,126 436 $ (10,044) 1,203
---------------------------------------------------------
---------------------------------------------------------

Net (loss) per pro forma share of common stock $ 0.36 $ (0.99)
------------- -------------
------------- -------------

Pro forma weighted average shares of common stock
outstanding 11,404,631 7,048,381
------------- -------------
------------- -------------

</TABLE>

SEE ACCOMPANYING NOTES.



3
Alexandria Real Estate Equities, Inc.

Condensed Consolidated Statements of Stockholders' Equity
Nine months ended September 30, 1997
(Unaudited)
(DOLLARS IN THOUSANDS)


<TABLE>
<CAPTION>
NUMBER OF NUMBER OF
SERIES T SERIES T SERIES U SERIES U NUMBER OF
PREFERRED PREFERRED PREFERRED PREFERRED COMMON
SHARES STOCK SHARES STOCK SHARES
-------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
Balance at December 31, 1996 12 $ 1 220 $ 110 1,000
Accretion on Series V preferred stock -- -- -- -- --
Cash dividends on Series T, U and V preferred
stock -- -- -- -- --
Exercise of compensatory stock options and
issuance of stock grants (including
compensation expense of $4,161) -- -- -- -- 209,615
Stock split -- -- -- -- 1,764,923
Issuance of common stock in connection with
initial public offering, net of offering costs -- -- -- -- 7,762,500
Conversion of Series U preferred stock -- -- (220) (110) 7,354
Conversion of Series V preferred stock -- -- -- -- 1,659,239
Redemption of Series T preferred stock (12) (1) -- -- --
Cash dividends on common stock -- -- -- -- --
Dividends declared on common stock -- -- -- -- --
Net loss -- -- -- -- --
-------------------------------------------------------------
Balance at September 30, 1997 -- $-- -- $ -- 11,404,631
-------------------------------------------------------------
-------------------------------------------------------------


<CAPTION>

ADDITIONAL
COMMON PAID-IN ACCUMULATED
STOCK CAPITAL DEFICIT TOTAL
-----------------------------------------
<S> <C> <C> <C> <C>
Balance at December 31, 1996 $ -- $ 16,195 $ (1,775) $ 14,531
Accretion on Series V preferred stock -- (1,911) -- (1,911)
Cash dividends on Series T, U and V preferred
stock -- -- (1,127) (1,127)
Exercise of compensatory stock options and
issuance of stock grants (including
compensation expense of $4,161) 2 4,190 -- 4,192
Stock split 18 (18) -- --
Issuance of common stock in connection with
initial public offering, net of offering costs 78 138,812 -- 138,890
Conversion of Series U preferred stock -- 109 -- (1)
Conversion of Series V preferred stock 16 26,936 -- 26,952
Redemption of Series T preferred stock -- -- -- (1)
Cash dividends on common stock -- (1,454) (1,233) (2,687)
Dividends declared on common stock -- (4,562) -- (4,562)
Net loss -- -- (7,006) (7,006)
-----------------------------------------
Balance at September 30, 1997 $114 $178,297 $(11,141) $167,270
-----------------------------------------
-----------------------------------------

</TABLE>

SEE ACCOMPANYING NOTES.

4
Alexandria Real Estate Equities, Inc.

Condensed Consolidated Statements of Cash Flows
(Unaudited)
(IN THOUSANDS)

NINE MONTHS ENDED
SEPTEMBER 30,
1997 1996
---------------------
Net cash provided by (used in) operating activities $ 3,710 $ (2,573)

INVESTING ACTIVITIES
Purchase of rental properties (68,555) (55,941)
Improvements to rental properties (2,635) (878)
---------------------
Net cash used in investing activities (71,190) (56,819)

FINANCING ACTIVITIES
Proceeds from secured notes payable 15,360 68,060
Proceeds from unsecured line of credit 2,500 --
Proceeds from issuance of common stock 138,919 --
Redemption of Series T preferred stock (1) --
Issuance of Series U preferred stock -- 110
Issuance of Series V preferred stock -- 13,270
(Decrease) increase in due to Health Science Properties
Holding Corporation (2,525) 2,400
Principal reductions of secured notes payable (73,815) (16,424)
Principal reductions of unsecured line of credit (2,500) (4,000)
Common dividends paid (4,237) (939)
Preferred dividends paid (1,127) (98)
---------------------
Net cash provided by financing activities 72,573 62,379
Net increase in cash and cash equivalents 5,093 2,987
Cash and cash equivalents at beginning of period 1,696 919
---------------------
Cash and cash equivalents at end of period $ 6,789 $ 3,906
---------------------
---------------------

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid during the period year for interest $ 12,753 $ 3,898
---------------------
---------------------

SEE ACCOMPANYING NOTES.

5
Alexandria Real Estate Equities, Inc.

Notes to Condensed Consolidated Financial Statements
(Unaudited)



1. BACKGROUND, BASIS OF PRESENTATION AND THE INITIAL PUBLIC OFFERING

BACKGROUND

Alexandria Real Estate Equities, Inc. (formerly known as Health Science
Properties, Inc.), a Maryland corporation (the "Company"), is a Real Estate
Investment Trust ("REIT") formed in October 1994 to acquire, manage, and
selectively develop properties for lease principally to participants in
the life science industry ("Life Science Facilities"). As of September 30,
1997 and December 31, 1996, the Company owned 18 and 12 Life Science
Facilities, respectively.

The accompanying interim financial statements have been prepared by the
Company's management in accordance with generally accepted accounting
principles and in conformity with the rules and regulations of the Securities
and Exchange Commission. In the opinion of management, the interim financial
statements presented herein reflect all adjustments of a normal and recurring
nature that are necessary to fairly state the interim financial statements.
The results of operations for the interim period are not necessarily
indicative of the results that may be expected for the year ended December
31, 1997. These financial statements should be read in conjunction with the
financial statements included in the Company's prospectus dated May 27, 1997.

BASIS OF PRESENTATION

The accompanying condensed consolidated financial statements include the
accounts of Alexandria Real Estate Equities, Inc. and all of its
subsidiaries. All significant intercompany balances and transactions have
been eliminated.

THE INITIAL PUBLIC OFFERING AND RELATED TRANSACTIONS

On June 2, 1997, the Company completed an initial public offering (the
"Offering") of 6,750,000 shares of common stock, $.01 par value per share.
The Offering price was $20.00 per share, resulting in gross proceeds of
$135,000,000. On June 26, 1997, the underwriters exercised their
over-allotment option in connection with the Offering and the Company issued
an additional 1,012,500 shares of common stock, resulting in additional gross
proceeds of $20,250,000. The aggregate net proceeds of the Offering
(including exercise of the over-allotment option), net of underwriting
discounts and commissions, advisory fees and offering costs, were
approximately $ 138,890,000.

6
Alexandria Real Estate Equities, Inc.

Notes to Condensed Consolidated Financial Statements (continued)
(Unaudited)




1. BACKGROUND, BASIS OF PRESENTATION AND THE INITIAL PUBLIC OFFERING (CONTINUED)

THE INITIAL PUBLIC OFFERING AND RELATED TRANSACTIONS (CONTINUED)

The following transactions also occurred in June 1997 in connection with the
Offering:

- The Company paid off debt of approximately $77,698,000, including (i)
mortgage debt of $72,698,000, (ii) debt of $2,500,000 outstanding under
its prior unsecured line of credit, and (iii) debt of $2,500,000 to
Health Science Properties Holding Corporation ("Holdings"). Holdings
owned all of the Company's common stock prior to the Offering and 15.5%
of the common stock of the Company as of September 30, 1997.

- The Company obtained two new mortgage loans totaling $15,360,000.

- The Company acquired an entity that owns three Life Science Facilities
from affiliates of PaineWebber Incorporated, the lead managing
underwriter for the Offering, for an aggregate of $58,844,000
($51,871,000 of which has been recorded as the purchase price of the
properties and $6,973,000 of which has been recorded as a financing
cost (see Note 6)).

- Each previously outstanding share of the Company's common stock was split
into 1,765.923 shares of common stock.

- All of the previously outstanding Series T preferred stock was redeemed at
its stated value ($1,200 in the aggregate).

- All of the previously outstanding shares of the Company's Series U
preferred stock and Series V preferred stock were converted into shares
of common stock (7,354 shares in the aggregate for Series U and
1,659,239 shares in the aggregate for Series V).

- Officers, directors and certain employees of the Company were granted an
aggregate of 152,615 shares of the Company's common stock. In addition,
officers, directors and certain employees of the Company were granted
options to purchase 57,000 shares of the Company's common stock in
substitution for stock options previously issued by Holdings (see Note
5). These options were exercised in connection with the Offering.

7
Alexandria Real Estate Equities, Inc.

Notes to Condensed Consolidated Financial Statements (continued)
(Unaudited)

1. BACKGROUND, BASIS OF PRESENTATION AND THE INITIAL PUBLIC OFFERING (CONTINUED)

THE INITIAL PUBLIC OFFERING AND RELATED TRANSACTIONS (CONTINUED)

- Officers, directors and employees of the Company were granted options to
purchase an aggregate of 600,000 shares of the Company's common stock
of the Company at the Offering price under the Company's 1997 stock
option plan.

2. RENTAL PROPERTIES, NET

Rental properties, net consist of the following:



SEPTEMBER 30, DECEMBER 31,
1997 1996
----------------------------
(IN THOUSANDS)

Land $ 43,245 $ 28,383
Buildings and improvements 179,079 122,771
-----------------------

222,324 151,154
Less accumulated depreciation (7,402) (4,194)
-----------------------
$214,922 $146,960
-----------------------
-----------------------


During the three months ended September 30, 1997, the Company acquired three
Life Science Facilities and a parcel of land to be developed as a Life
Science Facility for an aggregate purchase price of $16,046,000.

3. UNSECURED LINE OF CREDIT

In connection with the Offering, the Company obtained an unsecured line of
credit providing for borrowings of up to $150,000,000, consisting of a
$100,000,000 activated portion and a $50,000,000 portion that may be
activated at the Company's discretion (upon the payment of an activation
fee), provided no default exists under the line of credit. Borrowings under
the line of credit bear interest at a floating rate which is based on the
Company's election of either a LIBOR based rate or the higher of the bank's
reference rate and the Federal Funds rate plus 0.5%. For each LIBOR based
advance, the Company must elect to fix the rate for a period of time of one,
two, three or six month period.

8
Alexandria Real Estate Equities, Inc.

Notes to Condensed Consolidated Financial Statements (continued)
(Unaudited)

3. UNSECURED LINE OF CREDIT (CONTINUED)

The line of credit contains financial covenants, including, among other
things, maintenance of minimum market net worth, a total liabilities to gross
asset value ratio, and a fixed charge coverage ratio. In addition, the terms
of the line of credit restrict, among other things, certain investments,
indebtedness, distributions and mergers. Borrowings under the line of credit
are limited to an amount based on a pool of unencumbered assets. As of
September 30, 1997, borrowings under the line of credit were limited to
approximately $84 million. No borrowings were outstanding under the line of
credit at September 30, 1997.

The line of credit expires on May 31, 2000 and provides for annual extensions
(provided there is no default) for one-year periods upon notice by the
Company and consent of the participating banks. In addition, at the
Company's election, the line of credit may be converted at any time to a term
loan with principal installments over two years from the date of such
conversion.

In connection with obtaining the line of credit, the Company incurred
$695,000 in fees and costs, which are being amortized over the initial term
of the line of credit. In addition, the Company is required to continue to
pay certain periodic fees for the line of credit, depending on the usage of
the facility.

In June 1997, the Company paid off its prior unsecured line of credit of
$2,500,000 with proceeds from the Offering (see Note 1).

4. SECURED NOTES PAYABLE

Secured notes payable as of September 30, 1997 are as follows:

Notes payable secured by first deeds of trust on four
rental properties bearing interest at annual rates
between 7.17% and 9.00%, payable in installments
through 2016 $48,056,000

Note payable to the City of Seattle secured by a second deed
of trust on 1102/1124 Columbia Street, bearing interest at
a variable annual rate (approximately 6% at September 30,
1997), payable in annual installments through 2016 6,671,000
-----------
$54,727,000
-----------
-----------

9
Alexandria Real Estate Equities, Inc.

Notes to Condensed Consolidated Financial Statements (continued)
(Unaudited)


4. SECURED NOTES PAYABLE (CONTINUED)

In September 1997, the City of Seattle notified the Company that, in
accordance with the terms of the loan, the Company's note in favor of the
City would be pooled with other notes (unrelated to the Company), and the
interest rate on the note would be fixed at approximately 7.1% in October
1997. Thereafter, the Company and the City of Seattle agreed that: (i) the
note will not be pooled, (ii) the Company will prepay the note, and (iii) the
interest rate will remain variable (approximately 6% at September 30, 1997)
until the prepayment is made. The Company intends to prepay the note during
the fourth quarter of 1997. In connection with the prepayment, $1,833,000 in
restricted cash held in trust as additional security on the loan will be
returned to the Company.

In June 1997, the Company paid off secured notes with a principal balance of
$72,698,000 with proceeds from the Offering and related transactions (see
Note 1). In connection with the retirement of these loans, the Company wrote
off $2,146,000 of unamortized loan costs, including the cost of certain
interest rate cap agreements.

5. NON-CASH TRANSACTIONS

Stock compensation expense represents non-cash compensation expense
associated with stock grants and stock options issued to officers, directors
and certain employees of the Company in connection with the Offering (see
Note 1). Stock compensation expense for the nine months ended September 30,
1997 includes (i) $394,000 recognized with respect to stock options issued
during the three months ended March 31, 1997, and (ii) $3,845,000 recognized
with respect to stock grants and the issuance and exercise of the substitute
options during the three months ended June 30, 1997 (including $77,000 not
previously recognized in the financial statements included in the Company's
Quarterly Report on Form 10-Q for the quarterly period ended June 30, 1997).

In connection with the Offering, outstanding shares of the Company's Series U
preferred stock and Series V preferred stock were converted into shares of
common stock (see Note 1). The common stock issued was recorded at the book
value of the Series U preferred stock and the Series V preferred stock (an
aggregate of $27,061,000).

6. PURCHASE OF ACQUISITION LLC

In connection with the Offering, the Company acquired 100% of the membership
interests in ARE Acquisitions, LLC (formerly PW Acquisitions I, LLC) (the
"Acquisition LLC") from affiliates of PaineWebber Incorporated, the lead
managing underwriter of the

10
Alexandria Real Estate Equities, Inc.

Notes to Condensed Consolidated Financial Statements (continued)
(Unaudited)


Offering. Acquisition LLC owns three Life Science Facilities which it
acquired in January 1997 from unaffiliated sellers. The Company's purchase
price for the membership interests (approximately $58,844,000) exceeded the
cost incurred by the Acquisition LLC to acquire the properties (approximately
$51,871,000). The Company's acquisition of the membership interests in the
Acquisition LLC has been recorded as a financing transaction, with the excess
of the purchase price of such membership interests over the cost of the
Acquisition LLC over its cost to acquire the properties ($6,973,000) being
reflected as a financing cost in the accompanying condensed consolidated
statement of operations.

7. DIVIDEND

On September 26, 1997, the Company declared a cash dividend on its common
stock of $4,562,000 ($ 0.40 per share) for the calendar quarter ended
September 30, 1997. The dividend was paid on October 17, 1997.

8. NET LOSS PER SHARE

Historical per share data has not been presented because it is not meaningful
due to the various changes in the Company's capital structure in connection
with the Offering.

Pro forma shares of common stock outstanding on a historical basis include
all shares of common stock outstanding after giving effect to the 1,765.923
to 1 stock split, the issuance of the stock grants, the issuance and exercise
of the substitute stock options and the conversion of the Series U and Series
V preferred stock (see Note 1). In addition, shares issued to the public in
connection with the Offering have been weighted for the period of time they
were outstanding.

11
Alexandria Real Estate Equities, Inc.

Notes to Condensed Consolidated Financial Statements (continued)
(Unaudited)


8. NET LOSS PER SHARE (CONTINUED)


The following table sets forth the computation of net loss per pro forma share
of common stock outstanding.


THREE MONTHS NINE MONTHS
ENDED ENDED
SEPTEMBER 30, SEPTEMBER 30,
1997 1997
-------------------------------
Net loss $(4,126,000) $(7,006,000)
-------------------------------
-------------------------------

Pro forma shares of common stock on a
historical basis 11,404,631 3,642,131
Shares issued in the Offering, weighted for
period outstanding -- 3,406,250
-------------------------------
11,404,631 7,048,381
-------------------------------
-------------------------------

Net loss per share $ (0.36) $ (0.99)
-------------------------------
-------------------------------



In February 1997, the Financing Accounting Standards Board (FASB), issued
Statement of Financial Accounting Standards No. 128 "Earnings Per Share"
which is required to be adopted on December 31, 1997. At that time the
Company will be required to change the method currently used to compute
earnings per share and to restate all prior periods. Under the new
requirements for calculating primary earnings per share, the dilutive effect
of stock options will be excluded. The methodology required by this
pronouncement would not have a material impact on net loss per share
information presented by the Company for the three months or nine months
ended September 30, 1997.

9. PURCHASE AGREEMENTS

As of November 13, 1997, the Company has entered into agreements to purchase
three Life Science Facilities for an aggregate purchase price of $19,100,000
and approximately 18 acres of land suitable for the development of Life
Science Facilities for a purchase price of $5,375,000. Subject to the
Company's due diligence review and customary closing conditions, the Company
anticipates that these acquisitions will close during the fourth quarter of
1997. The Company anticipates using its line of credit to fund the cost of
these acquisitions.

12
ITEM 2.     MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS

Certain information and statements included in this Quarterly Report on Form
10-Q, including, without limitation, statements containing the words
"believes," "anticipates," "expects" and words of similar import, constitute
"forward-looking statements" within the meaning of the Private Securities
Litigation Reform Act of 1995 and involve known and unknown risks and
uncertainties that could result in actual results of the Company differing
materially from expected results expressed or implied by such forward-looking
information and statements. In the context of forward-looking information and
statements provided in this Form 10-Q and in other reports, please refer to
the discussion of risk factors detailed in, as well as the other information
contained in, the Company's filings with the Securities and Exchange
Commission, including but not limited to, those risk factors set forth under
the caption "Risk Factors" in the Company's Registration Statement on Form
S-11 (File No. 333-23545) (the "Registration Statement").

The following discussion should be read in conjunction with the financial
statements and notes appearing elsewhere in this report and in the
Registration Statement.

OVERVIEW

Since its formation in October 1994, the Company has devoted substantially
all of its resources to the acquisition and management of high quality,
strategically located Life Science Facilities leased principally to Life
Science Industry tenants in the life science industry in its target markets.

The Company receives income from rental revenue (including tenant recoveries)
from its properties. Of the Company's 18 properties, four were acquired in
calendar year 1994, eight in 1996 (the "1996 Acquired Properties"), three in
1997 in connection with the Offering and three in 1997 subsequent to the
Offering (together, the "1997 Acquired Properties"). As a result of the
Company's acquisition strategy, the financial data shows significant
increases in total revenue and expenses for the 1997 periods compared to the
1996 periods, largely attributable to the acquisitions in 1996 and 1997 and
the recognition of a full period of revenues for the 1996 Acquired
Properties. For the foregoing reasons, and due to the effects of the Offering
and related transactions, the Company does not believe its period-to-period
historical financial data are comparable. Accordingly, the Company also has
included pro forma financial information, which gives effect to the Offering
and the acquisitions made in 1996 and in 1997 in connection with the Offering.

13
RESULTS OF OPERATIONS

COMPARISON OF THREE MONTHS ENDED SEPTEMBER 30, 1997 ("THIRD QUARTER 1997") TO
THREE MONTHS ENDED SEPTEMBER 30, 1996 ("THIRD QUARTER 1996")

Rental revenue increased by $3.3 million, or 87%, to $7.1 million for Third
Quarter 1997 compared to $3.8 million for Third Quarter 1996. The increase
resulted primarily from the 1996 Acquired Properties acquired after July 1,
1996 being owned for a full period and the 1997 Acquired Properties, which
together added $3.2 million of rental revenue in Third Quarter 1997. Rental
revenue from the Properties owned since July 1, 1996 (the "Third Quarter Same
Properties") increased by $96,000 or 3%. This increase resulted primarily
from the conversion and lease of 19,310 square feet of storage space at 10933
North Torrey Pines Road to higher rent laboratory space in October 1996.

Tenant recoveries and other income increased by $956,000, or 58%, to $2.6
million for Third Quarter 1997 compared to $1.7 million for Third Quarter
1996. The increase resulted primarily from the 1996 Acquired Properties
acquired after July 1, 1996 being owned for a full period and the 1997
Acquired Properties, which together added $644,000 million of tenant
recoveries. Tenant recoveries from the Third Quarter Same Properties
increased by $255,000, or 24%, due to an increase in operating expenses
(particularly utilities) being passed through to the tenants and due to the
improved measurement and recovery of certain tenant utility expenses. Other
income increased by $57,000 for Third Quarter 1997 compared to Third Quarter
1996, resulting from an increase in interest income due to the investment of
excess funds from the Offering and increased amounts in capital improvement
reserve accounts.

Rental operating expenses increased by $1.0 million, or 73%, to $2.4 million
for Third Quarter 1997 compared to $1.4 million for Third Quarter 1996. The
increases resulted primarily from the 1996 Acquired Properties acquired after
July 1, 1996 being owned for a full period and the 1997 Acquired Properties,
which together added $868,000 of rental operating expenses. Operating
expenses for the Third Quarter Same Properties increased by $263,000, or 25%,
primarily due to increased utility expenses (due to greater usage) that are
passed through to the tenants.

General and administrative expenses increased by $319,000, or 103%, to
$629,000 for Third Quarter 1997 compared to $310,000 for Third Quarter 1996,
due to the Company's larger scope of operations and increased costs incurred
as a result of being a public company.

Post retirement benefit for Third Quarter 1996 relates to the non-cash
accrual associated with a one-time post-retirement benefit for an officer of
the Company.

Interest expense decreased by $710,000, or 37%, to $1.2 million for Third
Quarter 1997 compared to $1.9 million for Third Quarter 1996. The decrease
resulted from lower interest expense in Third Quarter 1997 due to the
repayment of indebtedness paid off in June 1997 in connection with the
Offering.

14
Depreciation and amortization increased by $651,000, or 97%, to $1.3 million
for Third Quarter 1997 compared to $674,000 for Third Quarter 1996. The
increase resulted primarily from depreciation associated with the 1996
Acquired Properties acquired after July 1, 1996 being owned for a full period
and the 1997 Acquired Properties.

As a result of the foregoing, net income was $4.1 million for Third Quarter
1997 compared to $691,000 for Third Quarter 1996.

COMPARISON OF NINE MONTHS ENDED SEPTEMBER 30, 1997 ("NINE MONTHS 1997") TO
NINE MONTHS ENDED SEPTEMBER 30, 1996 ("NINE MONTHS 1996")

Rental revenue increased by $9.7 million, or 117%, to $18.0 million for Nine
Months 1997 compared to $8.3 million for Nine Months 1996. The increase
resulted primarily from the 1996 Acquired Properties being owned for a full
period and the 1997 Acquired Properties, which together added $9.5 million of
rental revenue in Nine Months 1997. Rental revenue from the properties owned
since January 1, 1996 (the "Same Properties") increased by $174,000, or 3%.
This increase resulted primarily from the conversion and lease of 19,310
square feet of storage space at 10933 North Torrey Pines Road to higher rent
laboratory space in October 1996.

Tenant recoveries and other income increased by $3.7 million, or 128%, to
$6.6 million for Nine Months 1997 compared to $2.9 million for Nine Months
1996. The increase resulted primarily from the 1996 Acquired Properties being
owned for a full period and the 1997 Acquired Properties, which together added
$3.1 million of tenant recoveries. Tenant recoveries for the Same Properties
increased by $224,000, or 13%, due to an increase in operating expenses
(particularly utilities) being passed through to the tenants. Other income
increased by $246,000 for Nine Months 1997 compared to Nine Months 1996,
resulting from an increase in interest income due to the investment of excess
funds from the Offering and increased amounts in capital improvement reserve
accounts.

Rental operating expenses increased by $3.6 million, or 139%, to $6.2 million
for Nine Months 1997 compared to $2.6 million for Nine Months 1996. The
increase resulted almost entirely from the 1996 Acquired Properties being
owned for a full period and the 1997 Acquired Properties, which together
added $3.4 million in operating expenses. Operating expenses for the Same
Properties increased by $225,000, or 12%, primarily due to increased utility
expenses (due to greater usage) that are passed through to the tenants.

General and administrative expenses increased by $725,000, or 67%, to $1.8
million for Nine Months 1997 compared to $1.1 million for Nine Months 1996
due to the Company's larger scope of operations and increased costs incurred
as a result of being a public company.

Special bonus of $353,000 in Nine Months 1997 reflects a bonus awarded to an
officer of the Company in connection with the Offering. Post retirement
benefit expense of $632,000 and $438,000 in Nine Months 1997 and Nine Months
1996, respectively, reflects an adjustment for the non-cash accrual
associated with a one-time post retirement benefit for an officer of the
Company. Stock compensation expense of $4.2 million was

15
recorded in Nine Months 1997 for the non-recurring, non-cash expense related
to the issuance of stock grants and options to officers, directors and
certain employees of the Company principally in connection with the Offering.

Interest expense increased by $1.8 million, or 43%, to $5.8 million for Nine
Months 1997 compared to $4.0 million for Nine Months 1996. The increase
resulted from indebtedness incurred to acquire the 1996 Acquired Properties,
offset by a reduction in ongoing interest expense due to the payoff of
$72,698,000 in secured notes payable in June 1997 in connection with the
Offering

Acquisition LLC financing costs of $6,973,000 in Nine Months 1997, represent
the portion of the purchase price of the membership interests in the
Acquisition LLC in excess of the cost incurred by Acquisition LLC to acquire
its three Life Science Facilities (see Note 6 to condensed financial
statements).

Write-off of unamortized loan costs in Nine Months 1997 represents the
write-off of loan costs associated with $72,698,000 of secured notes repaid
with proceeds of the Offering.


Depreciation and amortization increased by $1.8 million, or 119%, to $3.4
million for Nine Months 1997 compared to $1.6 million for Nine Months 1996.
The increase resulted primarily from depreciation associated with the 1996
Acquired Properties being owned for a full period and the 1997 Acquired
Properties.

As a result of the foregoing, net loss was $7.0 million for Nine Months 1997
compared to net income of $1.5 million for Nine Months 1996.

16
LIQUIDITY AND CAPITAL RESOURCES

Aggregate net proceeds of the Offering (including exercise of the
over-allotment option), net of underwriting discounts and commissions,
advisory fees, and offering costs, were approximately $138,890,000. The
Company used net proceeds from the Offering, as well as $15,360,000 in
proceeds from two new mortgage loans, to repay debt of approximately
$77,698,000. As a result, total secured debt was reduced during the nine
months ended September 30, 1997 to the following:

PRINCIPAL
BALANCE AT INTEREST MATURITY
COLLATERAL SEPTEMBER 30, RATE DATE
1997
- -------------------------------------------------------------------------------
3535/3565 General Atomics
Court, San Diego, CA $18,161,000 9.00% December 2014
1431 Harbor Bay Parkway
Alameda, CA 8,500,000 7.17% January 2014
1102/1124 Columbia Street
Seattle, WA (first deed of trust) 21,395,000 7.75% May 2016
1102/1124 Columbia Street
Seattle, WA (second deed of trust) 6,671,000 (1) July 2016
-----------
$54,727,000
-----------
-----------

(1) At September 30, 1997, the loan bore interest at a variable annual rate
(approximately 6%). The lender notified the Company in September 1997,
that, in accordance with the terms of the note, interest would become
fixed at approximately 7.1% in October 1997. Thereafter, the Company and
the lender agreed that the Company will prepay the loan, and the interest
rate will remain variable until the date of prepayment. The Company
expects to prepay the loan during the fourth quarter of 1997.

In connection with the prepayment of the second mortgage loan on 1102/1124
Columbia Street, $1,833,000 in restricted cash held in trust as additional
security on the loan will be returned to the Company.

As of September 30, 1997, approximately $3.5 million had been set aside in a
restricted cash account to complete the conversion of existing space into
higher rent generic laboratory space (as well as certain related improvements
to the property) at 1102/1124 Columbia Street pursuant to an agreement
between the Company and a tenant. The Company also holds approximately
$758,000 in security deposit reserve accounts based on the terms of certain
lease agreements.

Although cash from operations required to fund interest expense has decreased
substantially as a result of the Company's reduction in overall debt
following the Offering,

17
such reduction has been offset by an increased requirement to use cash from
operations to meet annual REIT distribution requirements. The Company expects
to make distributions and to pay amortization of principal and interest on
its debt from cash available for distribution, which is expected to exceed
cash historically available for distribution as a result of the reduction in
debt described above. Initially, cash accumulated will be invested by the
Company primarily in interest-bearing accounts and other short-term,
interest-bearing securities that are consistent with the Company's
qualification for taxation as a REIT. After the Company begins utilizing its
line of credit facility to fund the cost of acquisitions, amounts accumulated
may also be utilized to reduce borrowings outstanding under the line of
credit.

The Company expects to meet its short-term liquidity requirements generally
through net cash provided by operations. The Company believes that its net
cash provided by operations will be sufficient to allow the Company to make
distributions necessary to enable the Company to continue to qualify as a
REIT. The Company also believes that net cash provided by operations will be
sufficient to fund its recurring non-revenue enhancing capital expenditures,
tenant improvements and leasing commissions.

The Company expects to meet certain long-term liquidity requirements, such as
property acquisitions, scheduled debt maturities, renovations, expansions and
other non-recurring capital improvements, through long-term secured and
unsecured indebtedness, including borrowings under the line of credit, and
the issuance of additional equity securities.

In connection with the Offering, the Company obtained an unsecured line of
credit providing for borrowings of up to $150,000,000, consisting of a
$100,000,000 activated portion and a $50,000,000 portion that may be
activated at the Company's discretion (upon payment of an activation fee),
provided no default exists under the line of credit. The line of credit
provides for borrowings bearing interest at a floating rate which is based on
the Company's election of either a LIBOR based rate or the higher of the
bank's reference rate and the Federal Funds rate plus 0.5%. For each LIBOR
based advance the Company must elect to fix the rate for a one, two, three or
six month period.

The line of credit contains financial covenants, including, among other
things, maintenance of minimum market net worth, a total liabilities to gross
asset value ratio, and a fixed charge coverage ratio. In addition, the terms
of the line of credit restrict, among other things, certain investments,
indebtedness, distributions and mergers. Borrowings under the line of credit
are limited to an amount based on a pool of unencumbered assets. Accordingly,
as the Company acquires additional unencumbered properties, the borrowing
limitation under the line of credit will be increased. As of September 30,
1997, borrowings under the line of credit were limited to approximately $84
million. The line of credit will be used primarily to finance acquisitions
and capital improvements. As of September 30, 1997 and November 13, 1997, no
borrowings were outstanding under the line of credit.

The line of credit expires on May 31, 2000 and provides for annual extensions
(provided there is no default) for one-year periods upon notice by the
Company and consent of the

18
participating banks. In addition, at the Company's election, the line of
credit may be converted at any time to a term loan with principal
installments over two years from the date of such conversion.

The Phase I environmental assessments of the properties have not revealed any
environmental liabilities that the Company believes would have a material
adverse effect on the Company's financial condition or results of operations
taken as a whole, nor is the Company aware of any such material environmental
liabilities.

HISTORICAL CASH FLOWS

Historically, the Company's principal sources of funding for operations and
capital expenditures have been the proceeds from the Offering, cash flows
from operating activities, private stock offerings and debt financings.

Net cash provided by operating activities for Nine Months 1997 increased by
$6.4 million to $3.7 million compared to net cash used by operating
activities of $2.6 million for Nine Months 1996. The increase resulted
primarily from operating cash flows from the 1996 Acquired Properties and the
1997 Acquired Properties.

Net cash used in investing activities increased by $14.4 million to $71.2
million for Nine Months 1997 compared to net cash used in investing
activities of $56.8 million for Nine Months 1996. The increase resulted
primarily from the costs associated with the acquisition of the 1997 Acquired
Properties.

Cash provided by financing activities increased by $10.2 million to $72.6
million for Nine Months 1997 compared to $62.4 million for Nine Months 1996.
The increase resulted primarily from $138.8 million in net proceeds from the
Offering and $15.4 million in proceeds from secured debt, offset by $78.8
million of principal reductions in debt, retired principally with proceeds
from the Offering. In addition, the Company paid dividends on common stock of
$4.2 million and dividends on preferred stock of $1.1 million during Nine
Months 1997.

INFLATION

Approximately 78% of the Company's leases (on a square footage basis) are
triple net leases, requiring tenants to pay substantially all real estate
taxes and insurance, common area and other operating expenses (including
increases thereto). An additional 17% of the Company's leases (on a square
footage basis) require the tenants to pay a majority of operating expenses.
In addition, approximately 65% of the Company's leases (on a square footage
basis) contain effective annual rent escalations that are either fixed
(ranging from 2.5% to 4.0%) or indexed based on a CPI or other index.
Accordingly, the Company does not believe that its earnings or cash flow are
subject to any significant risk of inflation. An increase in inflation,
however, could result in an increase in the Company's variable rate borrowing
cost, including borrowings under the line of credit.

19
COMPUTER SYSTEM IN THE YEAR 2000


The Company has evaluated the significance of the change from the year 1999
to the year 2000 on its existing computer system and has taken steps to
ensure that its computer system will not be adversely affected thereby. The
financial impact of steps taken to accommodate the change for the year 2000 is
not anticipated to be material.

PRO FORMA CONDENSED CONSOLIDATED FINANCIAL INFORMATION

Due to the impact of the Offering and related transactions and the
acquisitions by the Company in 1996 and 1997, the historical results of
operations are not indicative of the Company's future results of operations.
The following pro forma condensed consolidated financial information presents
the results of operations of the Company as if the Offering (including the
exercise of the over-allotment option) and related transactions occurred on
January 1, 1996. As described in the pro forma financial statements included
in the Company's prospectus dated May 27, 1997, pro forma results for the
nine months ended September 30, 1997 do not include the operations of two of
the Company's properties (14225 Newbrook Drive and 1330 Piccard Drive) for
the period prior to their acquisition by Acquisition LLC (on January 13, 1997
and January 15, 1997, respectively). These properties were owner-occupied
prior to purchase and, as a result, there were no historical operating
results as rental properties. The adjusted pro forma financial information
presented below assumes that the new leases entered into with the sellers of
such properties were in effect for the entire period presented. The pro forma
and adjusted pro forma financial information presented below is based upon
historical information and does not purport to present the actual results
that would have occurred had the offering and related transactions occurred
on January 1, 1996, nor to project the Company's results of operations for
any future period.

20
CONDENSED CONSOLIDATED PRO FORMA
FINANCIAL INFORMATION
(UNAUDITED)

NINE MONTHS ENDED SEPTEMBER 30
ADJUSTED
PRO FORMA PRO FORMA
1997 1996 1997
----------- ----------- -----------
(DOLLARS IN THOUSANDS,
EXCEPT PER SHARE DATA)

Total revenues $ 27,839 18,774 $ 28,110
Expenses:
Rental operations 6,307 3,679 6,314
General and administrative 1,992 2,100 1,992
Interest 3,564 2,549 3,564
Special bonus 353 -- 353
Stock compensation 4,239 -- 4,239
Post retirement benefit 632 438 632
Depreciation and amortization 3,836 2,545 3,877
----------- ----------- -----------
20,923 11,311 20,971
----------- ----------- -----------
Net income $ 6,916 7,463 $ 7,139
----------- ----------- -----------
----------- ----------- -----------

Pro forma shares of common stock
outstanding 11,404,631 11,404,631 11,404,631
----------- ----------- -----------
----------- ----------- -----------

Net income per pro forma share of
common stock outstanding $ 0.61 $ 0.65 $ 0.63
----------- ----------- -----------
----------- ----------- -----------
FUNDS FROM OPERATIONS

Management believes that funds from operations (FFO) is helpful to investors
as a measure of the performance of an equity REIT because, along with cash
flows from operating activities, financing activities and investing
activities, it provides investors with an understanding of the ability of the
Company to incur and service debt and to make capital expenditures. The
Company computes FFO in accordance with standards established by the Board of
Governors of NAREIT in its March 1995 White Paper (the "White Paper"), which
may differ from the methodology for calculating FFO utilized by other equity
REITs, and, accordingly, may not be comparable to such other REITs. Further,
FFO does not represent amounts available for management's discretionary use
because of needed capital replacement or expansion, debt service obligations,
or other commitments and uncertainties. The White Paper defines FFO as net
income (loss) (computed in accordance with generally accepted accounting
principles ("GAAP")), excluding gains (or losses) from debt restructuring and
sales of property, plus real estate related depreciation and amortization and
after adjustments for unconsolidated partnerships and joint ventures and
significant non-recurring events. FFO should not be considered as an
alternative to net income (determined in accordance with GAAP) as an
indication of the Company's financial performance or to cash flows from
operating activities (determined in accordance with GAAP) as a measure of the
Company's liquidity, nor is it indicative of funds available to fund the
Company's cash needs, including its ability to make distributions.

The following tables present the Company's FFO for the three months ended
September 30, 1997 on an historical basis, and for the nine months ended
September 30, 1997 on an historical, pro forma and adjusted pro forma basis.
The adjusted pro forma information for the nine months ended September

21
30, 1997 assumes that leases entered into with sellers of previously
owner-occupied properties were in effect for the entire period presented:

(UNAUDITED)
THREE MONTHS ENDED
SEPTEMBER 30, 1997
HISTORICAL
--------------
(IN THOUSANDS)

Net income $ 4,126
Add:
Depreciation and amortization 1,325
--------------
FFO $ 5,451
--------------
--------------

(UNAUDITED)
NINE MONTHS ENDED SEPTEMBER 30, 1997
ADJUSTED
HISTORICAL PRO FORMA PRO FORMA
-----------------------------------
(IN THOUSANDS)
Net income (loss) $ (7,006) $ 6,916 $ 7,139
Add:
Special bonus 353 353 353
Stock compensation 4,239 4,239 4,239
Post-retirement benefit 632 632 632
Acquisition LLC financing costs 6,973 -- --
Write-off of unamortized loan costs 2,147 -- --
Depreciation and amortization 3,434 3,836 3,877
-----------------------------------
FFO $ 10,772 $ 15,976 $ 16,240
-----------------------------------
-----------------------------------

22
ITEM 3.   QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable.

PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

During the three months ended September 30, 1997, no legal proceedings were
initiated against the Company, the adverse determination of which would have
a material adverse effect upon the financial condition and results of
operations of the Company.

ITEM 2. CHANGES IN SECURITIES AND USE OF PROCEEDS

Use of Proceeds.

The Company consummated its initial public offering (the "Offering") of
Common Stock in June 1997. The Company's Registration Statement on Form S-11
(Registration No. 333-23545), as amended, with respect to the Offering was
declared effective by the Securities and Exchange Commission on May 27, 1997.
The Offering commenced on May 28, 1997, and has since terminated, resulting
in the sale by the Company of (i) 6,750,000 shares of Common Stock on June 2,
1997 and (ii) 1,012,500 shares of Common Stock on June 26, 1997 pursuant to
the exercise of the underwriters' over-allotment option, for an aggregate
offering price of $155,250,000. The shares of Common Stock sold constitute
all of the shares of Common Stock covered by the Registration Statement. The
managing underwriters of the Offering were PaineWebber Incorporated, Lehman
Brothers Inc., Smith Barney Inc. and EVEREN Securities, Inc.

During the period from May 27, 1997 through September 30, 1997, the Company
paid a total of $16,360,000 in expenses in connection with the Offering,
including $10,091,000 for underwriters' commissions and discounts, $1,553,000
for the underwriters' advisory fee, and $4,716,000 for other expenses. None
of these expenses were direct or indirect payments to directors or officers
of the Company or their associates, to persons owning ten percent or more of
any class of equity securities of the Company or to affiliates of the Company.

The net proceeds to the Company from the Offering were approximately
$138,890,000. During the period from May 27, 1997 through September 30,
1997, the Company used such net proceeds, as well as $15,360,000 in proceeds
from two mortgage loans obtained in connection with the Offering, as follows:
(i) $77,698,000 to repay mortgage and other indebtedness (including the
repayment of $2,500,000 of indebtedness advanced to the Company from Health
Science Properties Holding Corporation, the sole holder of the Common Stock
prior to the Offering); (ii) $58,844,000_to acquire the membership interests
in ARE Acquisitions, LLC, thereby acquiring three Life Science Facilities;
and (iii) an

23
aggregate of $16,046,000 to acquire three additional Life Science Facilities
and one parcel of land suitable for the development of a Life Science
Facility. Except as set forth in clause (i) above, none of such uses were
direct or indirect payments to directors or officers of the Company or their
associates, to persons owning ten percent or more of any class of equity
securities of the Company or to affiliates of the Company.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

None

ITEM 5. OTHER INFORMATION

None.


ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

(a) Exhibits

3.1 Articles of Amendment and Restatement of the Registrant (incorporated
by reference to Exhibit 3.1 of the Registrant's Quarterly Report on Form
10-Q for the Period Ended June 30, 1997)

3.2 Certification of Correction of the Registrant (incorporated by reference
to Exhibit 3.2 of the Registrant's Quarterly Report on Form 10-Q for
the Period Ended June 30, 1997)

3.3 Amended and Restated Bylaws of the Registrant (incorporated by reference
to Exhibit 3.3 of the Registrant's Quarterly Report on Form 10-Q for the
Period Ended June 30, 1997)

4.1 Specimen certificate representing shares of Common Stock (incorporated
by reference from Exhibit 4.1 of the Registrant's Registration Statement
on Form S-11 (File No. 333-23545))

10.41 Executive Employment Agreement by and between the Company and James H.
Richardson, dated July 30, 1997

27.1 Financial Data Schedule



(b) Reports on Form 8-K.

None.

24
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized on November 13, 1997.

ALEXANDRIA REAL ESTATE EQUITIES, INC.





-------------------------------------------------
Joel S. Marcus
Chief Executive Officer
(Principal Executive Officer)



-------------------------------------------------
Peter J. Nelson
Chief Financial Officer, Treasurer and Secretary
(Principal Financial and Accounting Officer)






25