1
Exhibit 23.3

   
          We consent to the use of the form of our opinion, Exhibit 8.1,
regarding tax matters, filed on January 25, 1996, as part of the Registration
Statement.
    

                                        Very truly yours,

                                        /s/ Jones & Keller, P.C.
                                        Jones & Keller, P.C.

Denver Colorado
   
January 25, 1996