Exhibit 24.4
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that the undersigned hereby
constitutes and appoints each of Glenn P. Dickes, Todd J. Slotkin and Barry
F. Schwartz or any of them, each acting alone, his true and lawful
attorney-in-fact and agent, with full power of substitution, for him and in
his name, place and stead, in any and all capacities, in connection with
the REV Guarantor Corp. (the "Corporation") Registration Statement on Form
S-4 (the "Registration Statement") under the Securities Act of 1933, as
amended (the "Securities Act"), including, without limiting the generality
of the foregoing, to sign the Registration Statement in the name and on
behalf of the Corporation or on behalf of the undersigned as a director or
officer of the Corporation, to sign any amendments and supplements relating
thereto (including post-effective amendments) under the Securities Act and
to sign any instrument, contract, document or other writing of or in
connection with the Registration Statement and any amendments and
supplements thereto (including post-effective amendments) and to file the
same, with all exhibits thereto, and other documents in connection
therewith, including this power of attorney, with the Securities and
Exchange Commission and any applicable securities exchange or securities
self-regulatory body, granting unto said attorneys-in-fact and agents, each
acting alone, full power and authority to do and perform each and every act
and thing requisite and necessary to be done in and about the premises, as
fully to all intents and purposes as he might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, each
acting alone, or his substitute or substitutes, may lawfully do or cause to
be done by virtue hereof.
IN WITNESS HEREOF, the undersigned has signed these presents
this 14th day of December, 2000.
/s/ Howard Gittis
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Howard Gittis
