Exhibit 3.21(a)

                            ARTICLES OF INCORPORATION

                                       OF

                               SOL L. RABIN, INC.


          The undersigned Incorporator hereby executes, acknowledges and files
the following ARTICLES OF INCORPORATION for the purpose of forming a corporation
under the General Corporation Law of the State of California.

          One: The name of the Corporation shall be:

                               SOL L. RABIN, INC.

          Two: The purpose of the Corporation is to engage in any lawful act or
activity for which a corporation may be organized under the General Corporation
Law of California other than the banking business, the trust company business or
the practice of a profession permitted to be incorporated by the California
Corporations Code.

          Three: The name and address in this state of the Corporation's initial
agent for service or process in accordance with Subdivision (b) of Section 1502
of the General Corporation Law is:

                 Sol L. Rabin
                 9315 Burton Way, Unit B
                 Beverly Hills, California  90210

          Four: The Corporation is authorized to issue only one class of share,
and the total number of shares which the Corporation is authorized to issue is
One Thousand (1,000).

          IN WITNESS WHEREOF, the undersigned Incorporator has executed the
foregoing Articles of Incorporation on December 23, 1981.

                                              /s/ William D. Mitchell
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                                  Typed Name: WILLIAM D. MITCHELL
                                              ----------------------------------

          The undersigned declares that he is the person who executed the
foregoing Articles of Incorporation and that such instrument is the act and deed
of the undersigned.

                                              /s/ William D. Mitchell
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