There is only one WHERE clause in your statement. Is the issue that you want to pass multiple parameter values as part of a single parameter, instead of having three parameters, each with a distinct value?
SQL Commands can't handle multiple value parameters natively. The only way to do what you want with a SQL Command is to create a single string parameter into which you will input all possible parameter values, separating each parameter value with a delimiter such as a tilde (~). You would then have to parse the values out of the parameter string in your SQL.
All that being said, this is probably much too complicated given the simplicity of your SQL Command. Instead, you could just link the tables in Crystal, use a Crystal Reports Multiple-value parameter (native functionality) and handle the WHERE clause via your Record Selection Criteria:
{table.field} IN {?MULTIVALUEPARAM}
If you do this correctly, Crystal will pass the Record Selection Criteria to the DB as the WHERE clause in the SQL it generates (Database|Show SQL Query).
~Kurt