SECOND EXTENSION OF COMMITMENTS

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Exhibit 99.27

        EXECUTION COPY

April 12, 2004

Xxxxxx Xxxxxxx LLC
Perryville Corporate Park
Service Road East 173
Clinton, New Jersey 08809-4000

SECOND EXTENSION OF COMMITMENTS

Ladies and Gentlemen:

        Reference is made to the Commitment Letter dated February 4, 2004 (as modified by the Extension of Commitments dated April 5, 2004, the "Commitment Letter"), among Xxxxxx Xxxxxxx LLC, a Delaware limited liability company (the "Company") and the entities listed on Schedule 1 thereto (the "Purchasers"), in connection with the proposed repayment of approximately $120,000,000 of certain funded debt of the Company. Terms defined in the Commitment Letter are used herein as defined therein.

        The Company has requested that the Purchasers consent to a second extension of the Commitment Letter and the Purchasers are willing to so consent upon the terms and conditions of this letter (the "Letter"). Accordingly, the parties hereto hereby agree as follows:

        Section 1.    Amendments.    Subject to the satisfaction of the conditions precedent set forth in Section 2 hereof, the Commitment Letter shall be amended as follows:

        1.01.    Termination of Commitment.    Section 7(c) of the Commitment Letter is hereby amended to read in its entirety as follows:

        "(c) [intentionally omitted];"

        Section 2.    Conditions.    The amendments set forth in Section 1 hereof shall become effective, as of the date hereof, upon satisfaction of the following conditions:

        (a)    Execution of this Letter.    The execution and delivery of counterparts of this Letter by the Company and each of the Purchasers not later than April 12, 2004; and

        (b)    Payment of Fees.    The payment of any outstanding invoices for fees and expenses incurred by Saybrook Restructuring Advisors, LLC and Milbank, Tweed, Xxxxxx & XxXxxx LLP, with respect to which invoices have been delivered to the Company on or before April 9, 2004.

        Section 3.    Miscellaneous.    Except as herein provided, the terms and conditions set forth in the Commitment Letter shall continue unchanged and in full force and effect. This letter shall be governed by, and construed in accordance with, the law of the State of New York.

IN WITNESS WHEREOF, each of the parties has caused this Commitment Letter to be executed and delivered by its duly authorized officers as of the date first written above.

		Very truly yours,
		XXXXXX XXXXXXX LLC
		By:
				/s/  XXXXXXX XXXXXXXX
				Name:		Xxxxxxx Xxxxxxxx
				Title:		Vice President & Treasurer

		Purchaser:
		Xxxxx Fargo Bank, N.A.
		By:		/s/ Xxxx Xxxxxxx
		Name:  Xxxx Xxxxxxx Title:    SVP

		Purchaser:
		Xxxxxx Advisors, LLC
		By:		/s/ Xxxx Xxxxxxx
				Name:		Xxxx Xxxxxxx
3Title:		SVP

Purchaser:

Xxxxxxx Xxxxx Global Allocation Fund, Inc.

By: /s/ Xxxx Xxx X'Xxxxxxx

Name:  Xxxx Xxx X'Xxxxxxx
Title:    Director of MLIM, Authorized Signatory

		Purchaser:
		Xxxxxxx Xxxxx International Investment Fund—MLIIF Global Allocation Fund
		By:		/s/ Xxxx Xxx X'Xxxxxxx
		Name:  Xxxx Xxx X'Xxxxxxx Title:    Director of MLIM, Authorized Signatory

		Purchaser:
		Xxxxxxx Xxxxx Variable Series Fund, Inc.—Xxxxxxx Xxxxx Global Allocation V.I. Fund
		By:		/s/ Xxxx Xxx X'Xxxxxxx
		Name:  Xxxx Xxx X'Xxxxxxx Title:    Director of MLIM, Authorized Signatory

		Purchaser:
		Xxxxxxx Xxxxx Series Funds, Inc.—Global Allocation Strategy Portfolio
		By:		/s/ Xxxx Xxx X'Xxxxxxx
		Name:  Xxxx Xxx X'Xxxxxxx Title:    Director of MLIM, Authorized Signatory

		Purchaser:
		Tribeca Investments Ltd.
		By:		/s/ Xxxxx Xxxxxx
		Name:  Xxxxx Xxxxxx Title:    Chief Financial Officer

		Purchaser:
		Highbridge Capital Corporation
		By:		/s/ Xxxxxx Xxxxxx
		Name:  Xxxxxx Xxxxxx Title:    Portfolio Manager

		Purchaser:
		SPECIAL VALUE ABSOLUTE RETURN FUND, LLC
				By:		SVAR/MM, LLC
				Its:		Managing Member
				By:		Xxxxxxxxxx Capital Partners, LLC
				Its:		Managing Member
				By:		Xxxxxxxxxx & Co., LLC
				Its:		Managing Member
		By:		/s/ Xxxx X. Xxxxxxxxxx
		Name:  Xxxx X. Xxxxxxxxxx Title:    Managing Partner

		Purchaser:
		SPECIAL VALUE BOND FUND II, LLC
				By:		SVIM/MSM II, LLC
				Its:		Managing Member
				By:		Xxxxxxxxxx & Co., LLC
				Its:		Managing Member
		By:		/s/ Xxxx X. Xxxxxxxxxx
		Name:  Xxxx X. Xxxxxxxxxx Title:    Managing Partner

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SECOND EXTENSION OF COMMITMENTS