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 Nine Months Ended September 30, 1997 and
1996 (unaudited) and the Year Ended December 31, 1996 (audited), contained in
the Quarterly Report on Form 10-Q of registrant for the quarter Ended September
30, 1997.