Exhibit 25

                                  SIGNATURES
                                      and
                               POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below
constitutes and appoints Jeffrey P. Orleans, Benjamin D. Goldman and Joseph A.
Santangelo and each of them, his true and lawful attorney-in-fact and agent,
with full power of substitution and resubstitution, for him and in his name,
place and stead, in any and all capacities, to sign any and all amendments to
this Annual Report, and to file the same, with all exhibits thereto and other
documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys-in-fact and agents, and each of them,
full power and authority to do and perform each and every act and thing
requisite and necessary to be done in and about the premises, as fully to all
intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or each of them, of
their or his substitutes or substitute, may lawfully do or cause to be done by
virtue hereof.

Pursuant to the requirements of the Securities Act of 1934, this report has
been signed below by the following persons on behalf of the registrant and in
the capacities and on the dates indicated:

s/Jeffrey P.  Orleans                           September 19, 1997
- -------------------------------
Jeffrey P. Orleans
Chairman of the Board and
Chief Executive Officer

s/Benjamin D.  Goldman                          September 19, 1997
- -------------------------------
Benjamin D. Goldman
President, Chief Operating
Officer and Director

s/Sylvan M.  Cohen                              September 19, 1997
- -------------------------------
Sylvan M. Cohen
Director

s/Robert N.  Goodman                            September 19, 1997
- -------------------------------
Robert N. Goodman,
Director

s/Andrew N.  Heine                              September 19, 1997
- -------------------------------
Andrew N. Heine
Director


s/David Kaplan                                  September 19, 1997
- -------------------------------
David Kaplan
Director

    
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s/Lewis Katz                                    September 22, 1997
- -------------------------------
Lewis Katz
Director


s/Joseph A. Santangelo                          September 19, 1997
- -------------------------------
Joseph A. Santangelo
Chief Financial Officer,
Treasurer and Secretary





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