POWER OF ATTORNEY
Each person whose signature appears below constitutes and
appoints Dale S. Bergman, or any one of them, as his true and lawful
attorneys-in-fact and agents with full power of substitution and
re-substitution for him and in his name, place and stead in any and
all capacities to execute in the name of each such person who is then
an officer or director of the Company any and all amendments
(including post-effective amendments) to this Registration Statement,
and to file the same with all exhibits thereto and other documents in
connection therewith with the SEC, granting unto said
attorneys-in-fact and agents and each of them full power and
authority to do and perform each and every act and thing required or
necessary to be done in and about the premises as fully as he might
or could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents, or any of them, or their or his
substitute or substitutes, may lawfully do or cause to be done by
virtue thereof.
Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in
the capacities and on the date indicated.
Signatures Title Date
---------- ----- ----
/s/ ERIC LEFKOWITZ Senior Vice President/ October 18, 2000
------------------ Director
Eric Lefkowitz
<PAGE>
/s/ MELVIN ROSEN CEO/President/ October 18, 2000
------------------ Chairman of the Board
Melvin Rosen
