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                                                                      EXHIBIT 11





                                      SEPTEMBER 30, 1998
                                      ------------------
                                           Basic and   
                                            Diluted    
                                         ------------- 
                                           
Net loss                                  $     (574)  
                                         ============= 

Average Shares
        Common                                  1,261  
                                         ------------- 
                 Total                          1,261  
                                         ============= 

Loss per common share                     $    (0.46)  
                                         =============