EXHIBIT 11

                   COMPUTATION OF EARNINGS PER COMMON SHARE


The details of computation of earnings per common share are disclosed in the
Consolidated Statements of Income and Note 14 of the Notes to Consolidated
Financial Statements for the Periods of Three Months Ended September, 2000 and
1999 (unaudited) and the Year Ended December 31, 1999 (audited), contained in
the Quarterly Report on Form 10-Q of registrant for the quarter Ended September
30, 2000.