EXHIBIT 3.21


                           ARTICLES OF INCORPORATION
                            (Attach conformed copy.)

                           X PROFIT        NONPROFIT
                           -             -           
                             (Mark Appropriate Box)

     The undersigned persons, pursuant to Section 79-4-2.02 (if a profit
corporation) or Section 79-11-137 (if a nonprofit corporation) of the
Mississippi Code of 1972, hereby execute the following document and set forth:

1.   The name of the corporation is:  BAYVIEW YACHT CLUB, INC.

2.   Domicile address is:  676 BAYVIEW DRIVE
                           BILOXI, MS  39530

3.   The period of duration is:  99 YEARS

4.   (a)  The number (and classes, if any) of shares the corporation is
     authorized to issue is (are)
     (THIS IS FOR PROFIT ONLY):


          Class(es)      No. of Shares Authorized
          ---------      ------------------------
                      
           COMMON                 1,000

4.   (b)  If more than one (1) class of shares is authorized, the preferences,
     limitations and relative rights of each class are as follows:  N/A

5.   The street address of its initial registered office is

          185 REYNOIR STREET
          BILOXI, MS  39530

     and the name of its initial registered agent at such address is:  GERALD
     BLESSEY

6.   The name and complete address of each incorporator is as follows (PLEASE
     TYPE OR PRINT):

     ERIC F. SKRMETTA, 3536 LOWERLINE ST., NEW ORLEANS, LA 70125
     GERALD BLESSEY, 185 REYNOIR STREET, BILOXI, MS 39530

7.   Other provisions:  N/A


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                                    INCORPORATORS (SIGNATURES)