EXHIBIT 3.3

                                     BYLAWS

                                       OF

                           GUITRON INTERNATIONAL INC.

                            (a Delaware corporation)

                                   ----------

                                    ARTICLE I

                                  STOCKHOLDERS

            1. CERTIFICATES  REPRESENTING STOCK. Certificates representing stock
in the corporation shall be signed by, or in the name of, the corporation by the
Chairperson  or  Vice-Chairperson  of the Board of Directors,  if any, or by the
President or a Vice-President and by the Treasurer or an Assistant  Treasurer or
the  Secretary or an  Assistant  Secretary  of the  corporation.  Any or all the
signatures  on any such  certificate  may be a  facsimile.  In case any officer,
transfer  agent,  or registrar who has signed or whose  facsimile  signature has
been placed upon a certificate  shall have ceased to be such  officer,  transfer
agent, or registrar before such  certificate is issued,  it may be issued by the
corporation  with the same effect as if such person were such officer,  transfer
agent, or registrar at the date of issue.

            Whenever the corporation  shall be authorized to issue more than one
class of stock or more than one series of any class of stock,  and  whenever the
corporation  shall  issue any  shares of its stock as  partly  paid  stock,  the
certificates  representing  shares  of any such  class or  series or of any such
partly  paid stock  shall set forth  thereon the  statements  prescribed  by the
General  Corporation  Law. Any  restrictions  on the transfer or registration of
transfer  of any  shares  of  stock  of any  class  or  series  shall  be  noted
conspicuously on the certificate representing such shares.

            The   corporation   may  issue  a  new   certificate   of  stock  or
uncertificated  shares  in place of any  certificate  theretofore  issued by it,
alleged to have been lost, stolen, or destroyed,  and the Board of Directors may
require the owner of the lost, stolen, or destroyed certificate, or such owner's
legal representative, to give the corporation a bond sufficient to indemnify the
corporation  against  any claim  that may be made  against  it on account of the
alleged loss,  theft, or destruction of any such  certificate or the issuance of
any such new certificate or uncertificated shares.

            2. UNCERTIFICATED  SHARES.  Subject to any conditions imposed by the
General  Corporation  Law, the Board of Directors of the corporation may provide
by resolution


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or resolutions  that some or all of any or all classes or series of the stock of
the corporation shall be uncertificated  shares.  Within a reasonable time after
the issuance or transfer of any  uncertificated  shares,  the corporation  shall
send to the  registered  owner  thereof any  written  notice  prescribed  by the
General Corporation Law.

            3. FRACTIONAL SHARE INTERESTS. The corporation may, but shall not be
required  to,  issue  fractions of a share.  If the  corporation  does not issue
fractions of a share,  it shall (1) arrange for the  disposition  of  fractional
interests by those entitled thereto, (2) pay in cash the fair value of fractions
of a share as of the time when those  entitled  to receive  such  fractions  are
determined,   or  (3)  issue  scrip  or  warrants  in  registered  form  (either
represented by a certificate or uncertificated) or bearer form (represented by a
certificate)  which  shall  entitle  the holder to receive a full share upon the
surrender of such scrip or warrants  aggregating a full share. A certificate for
a fractional  share or an  uncertificated  fractional  share shall, but scrip or
warrants  shall not unless  otherwise  provided  therein,  entitle the holder to
exercise voting rights, to receive dividends thereon,  and to participate in any
of the  assets  of the  corporation  in the event of  liquidation.  The Board of
Directors  may cause scrip or warrants  to be issued  subject to the  conditions
that they shall become void if not exchanged for  certificates  representing the
full shares or uncertificated full shares before a specified date, or subject to
the conditions that the shares for which scrip or warrants are  exchangeable may
be sold by the corporation and the proceeds  thereof  distributed to the holders
of scrip or  warrants,  or  subject to any other  conditions  which the Board of
Directors may impose.

            4. STOCK TRANSFERS.  Upon compliance with provisions restricting the
transfer or registration  of transfer of shares of stock,  if any,  transfers or
registration  of transfers of shares of stock of the  corporation  shall be made
only on the stock ledger of the corporation by the registered holder thereof, or
by the registered  holder's attorney  thereunto  authorized by power of attorney
duly executed and filed with the Secretary of the corporation or with a transfer
agent  or a  registrar,  if any,  and,  in the  case of  shares  represented  by
certificates, on surrender of the certificate or certificates for such shares of
stock properly endorsed and the payment of all taxes due thereon.

            5. RECORD DATE FOR  STOCKHOLDERS.  In order that the corporation may
determine  the  stockholders  entitled to notice of or to vote at any meeting of
stockholders or any adjournment thereof, the Board of Directors may fix a record
date,  which  record date shall not  precede the date upon which the  resolution
fixing the record date is adopted by the Board of  Directors,  and which  record
date shall not be more than sixty nor less than ten days before the date of such
meeting.  If no record date is fixed by the Board of Directors,  the record date
for  determining  stockholders  entitled to notice of or to vote at a meeting of
stockholders shall be at the close of business on the day next preceding the day
on which notice is given,  or, if notice is waived,  at the close of business on
the day next preceding the day on which the meeting is held. A determination  of
stockholders  of  record  entitled  to  notice  of or to  vote at a  meeting  of
stockholders shall apply to any adjournment of the meeting;  provided,  however,
that the Board


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of Directors may fix a new record date for the adjourned meeting.  In order that
the corporation may determine the stockholders  entitled to consent to corporate
action in writing  without a meeting,  the Board of  Directors  may fix a record
date,  which  record date shall not  precede the date upon which the  resolution
fixing the record  date is  adopted  by the Board of  Directors,  and which date
shall not be more than ten days after the date upon which the resolution  fixing
the record date is adopted by the Board of Directors. If no record date has been
fixed  by  the  Board  of  Directors,   the  record  date  for  determining  the
stockholders  entitled  to consent  to  corporate  action in writing  without a
meeting,  when no prior  action by the Board of  Directors  is  required  by the
General  Corporation  Law,  shall be the  first  date on which a signed  written
consent  setting  forth the action taken or proposed to be taken is delivered to
the  corporation by delivery to its registered  office in the State of Delaware,
its  principal  place of  business,  or an officer  or agent of the  corporation
having custody of the book in which  proceedings of meetings of stockholders are
recorded.  Delivery made to the corporation's registered office shall be by hand
or by certified or registered mail, return receipt requested.  If no record date
has been  fixed by the  Board of  Directors  and  prior  action  by the Board of
Directors  is  required  by the  General  Corporation  Law,  the record date for
determining  stockholders  entitled  to consent to  corporate  action in writing
without a  meeting  shall be at the  close of  business  on the day on which the
Board of Directors adopts the resolution taking such prior action. In order that
the  corporation may determine the  stockholders  entitled to receive payment of
any  dividend  or  other   distribution  or  allotment  of  any  rights  or  the
stockholders  entitled  to  exercise  any  rights  in  respect  of  any  change,
conversion, or exchange of stock, or for the purpose of any other lawful action,
the Board of  Directors  may fix a record  date,  which  record  date  shall not
precede  the date upon which the  resolution  fixing the record date is adopted,
and which record date shall be not more than sixty days prior to such action. If
no record date is fixed,  the record date for determining  stockholders  for any
such purpose  shall be at the close of business on the day on which the Board of
Directors adopts the resolution relating thereto.

            6. MEANING OF CERTAIN TERMS.  As used herein in respect of the right
to notice of a meeting of  stockholders or a waiver thereof or to participate or
vote  thereat or to  consent or dissent in writing in lieu of a meeting,  as the
case may be,  the term  "share"  or  "shares"  or "share of stock" or "shares of
stock" or  "stockholder"  or  "stockholders"  refers to an outstanding  share or
shares of stock and to a holder or  holders of record of  outstanding  shares of
stock when the  corporation  is  authorized to issue only one class of shares of
stock,  and said reference is also intended to include any outstanding  share or
shares of stock and any  holder or holders  of record of  outstanding  shares of
stock of any class  upon  which or upon whom the  certificate  of  incorporation
confers  such rights  where there are two or more classes or series of shares of
stock or upon which or upon whom the General Corporation Law confers such rights
notwithstanding  that the certificate of incorporation may provide for more than
one class or series of  shares  of stock,  one or more of which are  limited  or
denied such rights thereunder;  provided, however, that no such right shall vest
in the event of an increase or a decrease in the authorized  number of shares of
stock of any class or series which is otherwise denied voting


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rights under the provisions of the certificate of  incorporation,  except as any
provision of law may otherwise require.

            7. STOCKHOLDER MEETINGS.

            - TIME. The annual meeting shall be held on the date and at the time
fixed,  from time to time,  by the  directors,  provided,  that the first annual
meeting shall be held on a date within thirteen months after the organization of
the  corporation,  and each  successive  annual  meeting shall be held on a date
within thirteen months after the date of the preceding annual meeting. A special
meeting shall be held on the date and at the time fixed by the directors.

            - PLACE.  Annual meetings and special meetings shall be held at such
place, within or without the State of Delaware,  as the directors may, from time
to time, fix.  Whenever the directors shall fail to fix such place,  the meeting
shall  be held at the  registered  office  of the  corporation  in the  State of
Delaware.

            - ALL.  Annual  meetings  and special  meetings may be called by the
directors or by any officer instructed by the directors to call the meeting.

            - NOTICE OR WAIVER OF NOTICE.  Written  notice of all meetings shall
be given, stating the place, date, and hour of the meeting and stating the place
within  the  city or  other  municipality  or  community  at  which  the list of
stockholders of the corporation may be examined. The notice of an annual meeting
shall state that the meeting is called for the election of directors and for the
transaction of other  business  which may properly come before the meeting,  and
shall (if any other  action  which could be taken at a special  meeting is to be
taken at such annual  meeting)  state the purpose or  purposes.  The notice of a
special  meeting shall in all instances  state the purpose or purposes for which
the  meeting is called.  The notice of any  meeting  shall also  include,  or be
accompanied by, any additional statements,  information, or documents prescribed
by the General  Corporation  Law.  Except as  otherwise  provided by the General
Corporation Law, a copy of the notice of any meeting shall be given,  personally
or by mail,  not less than ten days nor more than sixty days  before the date of
the meeting,  unless the lapse of the prescribed  period of time shall have been
waived, and directed to each stockholder at such stockholder's record address or
at such other address which such  stockholder  may have  furnished by request in
writing to the Secretary of the  corporation.  Notice by mail shall be deemed to
be given when  deposited,  with postage  thereon  prepaid,  in the United States
Mail.  If a meeting is  adjourned  to another  time,  not more than  thirty days
hence,  and/or to another place,  and if an  announcement  of the adjourned time
and/or place is made at the meeting, it shall not be necessary to give notice of
the adjourned meeting unless the directors, after adjournment,  fix a new record
date for the adjourned meeting.  Notice need not be given to any stockholder who
submits a written  waiver of notice signed by such  stockholder  before or after
the  time  stated  therein.   Attendance  of  a  stockholder  at  a  meeting  of
stockholders  shall  constitute a waiver of notice of such meeting,  except when
the stockholder attends the meeting for the express purpose


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of  objecting,  at the  beginning  of the  meeting,  to the  transaction  of any
business  because the meeting is not lawfully  called or  convened.  Neither the
business to be transacted at, nor the purpose of, any regular or special meeting
of the stockholders need be specified in any written waiver of notice.

            - STOCKHOLDER  LIST.  The officer who has charge of the stock ledger
of the  corporation  shall  prepare  and make,  at least ten days  before  every
meeting  of  stockholders,  a complete  list of the  stockholders,  arranged  in
alphabetical  order,  and showing the address of each stockholder and the number
of shares registered in the name of each stockholder. Such list shall be open to
the  examination  of any  stockholder,  for any purpose  germane to the meeting,
during ordinary  business hours,  for a period of at least ten days prior to the
meeting,  either at a place within the city or other  municipality  or community
where the meeting is to be held, which place shall be specified in the notice of
the  meeting,  or if not so  specified,  at the place where the meeting is to be
held.  The list  shall  also be  produced  and kept at the time and place of the
meeting during the whole time thereof,  and may be inspected by any  stockholder
who is present.  The stock ledger  shall be the only  evidence as to who are the
stockholders  entitled to examine the stock  ledger,  the list  required by this
section  or  the  books  of the  corporation,  or to  vote  at  any  meeting  of
stockholders.

            - CONDUCT OF MEETING. Meetings of the stockholders shall be presided
over by one of the  following  officers in the order of seniority and if present
and acting - the Chairperson of the Board, if any, the  Vice-Chairperson  of the
Board, if any, the President, a Vice-President,  or, if none of the foregoing is
in  office  and  present  and  acting,  by a  chairperson  to be  chosen  by the
stockholders.  The Secretary of the corporation, or in such Secretary's absence,
an Assistant Secretary,  shall act as secretary of every meeting, but if neither
the  Secretary  nor an  Assistant  Secretary is present the  chairperson  of the
meeting shall appoint a secretary of the meeting.

            - PROXY  REPRESENTATION.  Every  stockholder  may authorize  another
person or persons to act for such stockholder by proxy in all matters in which a
stockholder  is  entitled  to  participate,  whether  by  waiving  notice of any
meeting,  voting or participating at a meeting, or expressing consent or dissent
without a  meeting.  Every  proxy must be signed by the  stockholder  or by such
stockholder's  attorney-in-fact.  No proxy  shall be voted or acted  upon  after
three years from its date unless such proxy provides for a longer period. A duly
executed proxy shall be irrevocable if it states that it is irrevocable and, if,
and only as long as, it is coupled with an interest sufficient in law to support
an irrevocable power. A proxy may be made irrevocable  regardless of whether the
interest  with  which it is  coupled is an  interest  in the stock  itself or an
interest in the corporation generally.

            - INSPECTORS.  The  directors,  in advance of any meeting,  may, but
need not,  appoint one or more  inspectors  of election to act at the meeting or
any adjournment  thereof.  If an inspector or inspectors are not appointed,  the
person presiding at the meeting may, but need


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not, appoint one or more inspectors.  In case any person who may be appointed as
an inspector  fails to appear or act,  the vacancy may be filled by  appointment
made by the  directors in advance of the meeting or at the meeting by the person
presiding thereat. Each inspector, if any, before entering upon the discharge of
duties of  inspector,  shall take and sign an oath  faithfully  to  execute  the
duties of inspector at such meeting with strict  impartiality  and  according to
the best of such inspector's  ability.  The inspectors,  if any, shall determine
the  number of shares of stock  outstanding  and the voting  power of each,  the
shares of stock  represented  at the meeting,  the  existence  of a quorum,  the
validity and effect of proxies,  and shall receive votes,  ballots, or consents,
hear and determine all challenges and questions  arising in connection  with the
right to vote, count and tabulate all votes, ballots, or consents, determine the
result,  and do such acts as are proper to  conduct  the  election  or vote with
fairness to all stockholders. On request of the person presiding at the meeting,
the  inspector  or  inspectors,  if any,  shall  make a report in writing of any
challenge,  question,  or matter  determined by such inspector or inspectors and
execute a certificate of any fact found by such inspector or inspectors.  Except
as may  otherwise  be required by  subsection  (e) of Section 231 of the General
Corporation  Law,  the  provisions  of  that  Section  shall  not  apply  to the
corporation.

            - QUORUM.  The  holders of a majority of the  outstanding  shares of
stock shall constitute a quorum at a meeting of stockholders for the transaction
of any business.  The  stockholders  present may adjourn the meeting despite the
absence of a quorum.

            - VOTING.  Each share of stock shall  entitle the holder  thereof to
one vote.  Directors  shall be elected by a plurality of the votes of the shares
present in person or represented by proxy at the meeting and entitled to vote on
the election of directors. Any other action shall be authorized by a majority of
the votes cast except where the General  Corporation  Law prescribes a different
percentage of votes and/or a different  exercise of voting power,  and except as
may  be  otherwise   prescribed  by  the   provisions  of  the   certificate  of
incorporation and these Bylaws. In the election of directors,  and for any other
action, voting need not be by ballot.

            8. STOCKHOLDER  ACTION WITHOUT MEETINGS.  Except as any provision of
the General  Corporation Law may otherwise  require,  any action required by the
General  Corporation  Law to be  taken  at any  annual  or  special  meeting  of
stockholders,  or any action which may be taken at any annual or special meeting
of  stockholders,  may be taken  without a  meeting,  without  prior  notice and
without a vote,  if a consent  in  writing,  setting  forth the action so taken,
shall be signed by the  holders of  outstanding  stock  having not less than the
minimum number of votes that would be necessary to authorize or take such action
at a meeting at which all shares  entitled  to vote  thereon  were  present  and
voted.  Prompt notice of the taking of the corporate action without a meeting by
less than unanimous  written  consent shall be given to those  stockholders  who
have not consented in writing.  Action taken pursuant to this paragraph shall be
subject to the provisions of Section 228 of the General Corporation Law.


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                                   ARTICLE II

                                    DIRECTORS

            1.  FUNCTIONS  AND  DEFINITION.  The  business  and  affairs  of the
corporation shall be managed by or under the direction of the Board of Directors
of the  corporation.  The Board of Directors shall have the authority to fix the
compensation of the members thereof.  The use of the phrase "whole board" herein
refers to the total  number of  directors  which the  corporation  would have if
there were no vacancies.

            2.  QUALIFICATIONS AND NUMBER. A director need not be a stockholder,
a citizen of the United  States,  or a resident  of the State of  Delaware.  The
initial Board of Directors shall consist of one person. Thereafter the number of
directors  constituting  the whole board  shall be at least one.  Subject to the
foregoing  limitation  and except for the first Board of Directors,  such number
may be  fixed  from  time  to  time  by  action  of the  stockholders  or of the
directors,  or, if the number is not fixed,  the number shall be one. The number
of directors may be increased or decreased by action of the  stockholders  or of
the directors.

            3.  ELECTION  AND TERM.  The first  Board of  Directors,  unless the
members thereof shall have been named in the certificate of incorporation, shall
be elected by the incorporator or incorporators  and shall hold office until the
first annual meeting of stockholders  and until their successors are elected and
qualified or until their earlier resignation or removal. Any director may resign
at any time upon written notice to the  corporation.  Thereafter,  directors who
are elected at an annual meeting of stockholders,  and directors who are elected
in the interim to fill  vacancies  and newly created  directorships,  shall hold
office until the next annual meeting of stockholders  and until their successors
are elected and qualified or until their earlier resignation or removal.  Except
as the General  Corporation  Law may otherwise  require,  in the interim between
annual meetings of stockholders  or of special  meetings of stockholders  called
for the  election of directors  and/or for the removal of one or more  directors
and  for  the  filling  of  any  vacancy  in  that  connection,   newly  created
directorships  and any vacancies in the Board of Directors,  including  unfilled
vacancies  resulting  from the removal of directors for cause or without  cause,
may be filled  by the vote of a  majority  of the  remaining  directors  then in
office, although less than a quorum, or by the sole remaining director.

            4. MEETINGS.

            - TIME.  Meetings shall be held at such time as the Board shall fix,
except  that the first  meeting of a newly  elected  Board shall be held as soon
after its election as the directors may conveniently assemble.

            - PLACE.  Meetings shall be held at such place within or without the
State of Delaware as shall be fixed by the Board.


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            - CALL. No call shall be required for regular meetings for which the
time and place  have been  fixed.  Special  meetings  may be called by or at the
direction of the Chairperson of the Board, if any, the  Vice-Chairperson  of the
Board, if any, of the President, or of a majority of the directors in office.

            - NOTICE OR  ACTUAL  OR  CONSTRUCTIVE  WAIVER.  No  notice  shall be
required  for  regular  meetings  for which the time and place have been  fixed.
Written,  oral, or any other mode of notice of the time and place shall be given
for  special  meetings in  sufficient  time for the  convenient  assembly of the
directors thereat.  Notice need not be given to any director or to any member of
a committee of directors  who submits a written  waiver of notice signed by such
director or member  before or after the time stated  therein.  Attendance of any
such person at a meeting  shall  constitute a waiver of notice of such  meeting,
except when such person attends a meeting for the express  purpose of objecting,
at the beginning of the meeting,  to the transaction of any business because the
meeting  is  not  lawfully  called  or  convened.  Neither  the  business  to be
transacted  at,  nor the  purpose  of, any  regular  or  special  meeting of the
directors need be specified in any written waiver of notice.

            - QUORUM AND ACTION.  A majority of the whole Board shall constitute
a quorum except when a vacancy or vacancies prevents such majority,  whereupon a
majority of the directors in office shall  constitute a quorum,  provided,  that
such majority shall constitute at least one-third of the whole Board. A majority
of the  directors  present,  whether or not a quorum is  present,  may adjourn a
meeting to another  time and place.  Except as herein  otherwise  provided,  and
except as  otherwise  provided by the General  Corporation  Law, the vote of the
majority  of the  directors  present  at a meeting  at which a quorum is present
shall be the act of the Board.  The quorum and voting  provisions  herein stated
shall  not be  construed  as  conflicting  with any  provisions  of the  General
Corporation  Law and these Bylaws  which  govern a meeting of directors  held to
fill  vacancies  and  newly  created  directorships  in the  Board or  action of
disinterested directors.

            Any member or members of the Board of Directors or of any  committee
designated by the Board,  may participate in a meeting of the Board, or any such
committee,  as the case may be,  by means of  conference  telephone  or  similar
communications  equipment  by means of which all  persons  participating  in the
meeting can hear each other.

            - CHAIRPERSON OF THE MEETING.  The  Chairperson of the Board, if any
and if present  and  acting,  shall  preside  at all  meetings.  Otherwise,  the
Vice-Chairperson  of  the  Board,  if any  and if  present  and  acting,  or the
President,  if present and acting,  or any other  director  chosen by the Board,
shall preside.

            5. REMOVAL OF DIRECTORS.  Except as may otherwise be provided by the
General  Corporation  Law, any director or the entire Board of Directors  may be
removed, with


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or without  cause,  by the holders of a majority of the shares then  entitled to
vote at an election of directors.

            6.  COMMITTEES.  The Board of Directors  may  designate  one or more
committees,  each  committee  to consist of one or more of the  directors of the
corporation.  The Board may designate one or more directors as alternate members
of any  committee,  who may  replace  any absent or  disqualified  member at any
meeting of the committee.  In the absence or  disqualification  of any member of
any such committee or committees,  the member or members  thereof present at any
meeting and not disqualified from voting,  whether or not such member or members
constitute a quorum,  may  unanimously  appoint  another  member of the Board of
Directors to act at the meeting in the place of any such absent or  disqualified
member.  Any such  committee,  to the extent  provided in the  resolution of the
Board,  shall have and may exercise all the powers and authority of the Board of
Directors in the management of the business and affairs of the corporation  with
the exception of any power or authority the delegation of which is prohibited by
Section 141 of the General  Corporation  Law, and may  authorize the seal of the
corporation to be affixed to all papers which may require it.

            7. WRITTEN  ACTION.  Any action required or permitted to be taken at
any  meeting of the Board of  Directors  or any  committee  thereof may be taken
without a meeting if all members of the Board or committee,  as the case may be,
consent  thereto in  writing,  and the  writing or  writings  are filed with the
minutes of proceedings of the Board or committee.

                                   ARTICLE III

                                    OFFICERS

            The  officers  of the  corporation  shall  consist of a  President a
Secretary, a Treasurer, and, if deemed necessary, expedient, or desirable by the
Board of Directors, a Chairperson of the Board, a Vice-Chairperson of the Board,
an  Executive  Vice-President,  one or more other  Vice-Presidents,  one or more
Assistant Secretaries, one or more Assistant Treasurers, and such other officers
with such titles as the resolution of the Board of Directors choosing them shall
designate. Except as may otherwise be provided in the resolution of the Board of
Directors  choosing  such  officer,  no officer  other than the  Chairperson  or
Vice-Chairperson of the Board, if any, need be a director. Any number of offices
may be held by the same person, as the directors may determine.

            Unless otherwise  provided in the resolution  choosing such officer,
each officer shall be chosen for a term which shall  continue  until the meeting
of the Board of Directors  following the next annual meeting of stockholders and
until such officer's successor shall have been chosen and qualified.


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            All  officers  of the  corporation  shall  have such  authority  and
perform such duties in the management and operation of the  corporation as shall
be  prescribed  in the  resolutions  of the Board of Directors  designating  and
choosing such officers and  prescribing  their  authority and duties,  and shall
have such additional authority and duties as are incident to their office except
to the extent that such resolutions may be inconsistent therewith. The Secretary
or an Assistant Secretary of the corporation shall record all of the proceedings
of  all  meetings  and  actions  in  writing  of  stockholders,  directors,  and
committees  of  directors,  and shall  exercise  such  additional  authority and
perform such  additional  duties as the Board shall assign to such  Secretary or
Assistant Secretary.  Any officer may be removed,  with or without cause, by the
Board of  Directors.  Any  vacancy  in any  office may be filled by the Board of
Directors.

                                   ARTICLE IV

                                 CORPORATE SEAL

            The  corporate  seal shall be in such form as the Board of Directors
shall prescribe.

                                    ARTICLE V

                                   FISCAL YEAR

            The  fiscal  year of the  corporation  shall be fixed,  and shall be
subject to change, by the Board of Directors.

                                   ARTICLE VI

                               CONTROL OVER BYLAWS

            Subject to the provisions of the  certificate of  incorporation  and
the provisions of the General  Corporation  Law, the power to amend,  alter,  or
repeal  these  Bylaws and to adopt new Bylaws may be  exercised  by the Board of
Directors or by the stockholders.


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