EXHIBIT 10.2.27

                                   ROHR, INC.
                          SUPPLEMENTAL RETIREMENT PLAN
                            TWENTY-SEVENTH AMENDMENT



Pursuant to Article 6, this amendment to the Supplemental Retirement Plan is
hereby adopted.

1.   Pursuant to provisions of Section 1.07, the following persons are declared
     to be eligible to be Participants in the Plan and eligible for a benefit
     herender, as provided below:

     The calculation of their benefits would be based only on actual service to
     date of actual retirement, and, except as provided below, all early
     retirement reductions under Section 3.02 (as applicable) shall apply.

     (a)  Tony Derczo, who shall be deemed to remain eligible as a Participant
          under the Plan after the date he is removed from general eligibility
          as a Participant hereunder (but for the application of these special
          provisions) until May 1, 1995, and who will also be deemed eligible to
          retire on or before such date even though he is not then aged 60.

     (b)  Don Mayo, who will be deemed to be eligible to retire on April 1,
          1995, and upon his retirement, the early retirement actuarial
          reduction will not apply but his benefit will be calculated on the
          basis of the Years of Credited Service earned by Mr. Mayo as of his
          retirement date.

     (c)  Nick Bucur, who will be deemed eligible to retire on July 1, 1995,
          even though he does not reach age 60 as of the date of his retirement,
          and upon his retirement, the early retirement actuarial reduction will
          not apply and his benefit will be calculated as if he had 30 years of
          service upon such retirement.  In addition, Mr. Bucur's surviving
          spouse benefit under Section 3.06(a) and (b) shall be $6,000 per month
          during her lifetime.

     (d)  Gary Ramsdell, who shall be deemed to remain eligible as a Participant
          under the Plan after the date he is removed from general eligibility
          as a Participant hereunder (but for the application of these special
          provisions) until June 30, 1997.

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2.   In all other respects, the Plan is hereby ratified and confirmed.

     IN WITNESS WHEREOF, Rohr, Inc., has caused its duly authorized officers to
execute this Amendment on the 19th day of August 1994.

                                    ROHR, INC.

                                    By: R. W. Madsen
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                                        R. W. Madsen
                                        Vice President, General Counsel
                                        and Secretary

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