Exhibit 24
----------
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
appears below constitutes and appoints each of Leslie B. Lewis and Kozo Terada,
individually, his attorneys-in-fact, with the power of substitution, for him in
any and all capacities, to sign any and all amendments to this Registration
Statement (including post-effective amendments), and to file the same, with
exhibits thereto and other documents in connection therewith, with the
Securities and Exchange Commission, hereby ratifying and confirming all that
said attorneys-in-fact, or their respective substitutes, may do or cause to be
done by virtue hereof.
Signature Title Date
--------- ----- ----
/s/ Leslie B. Lewis President, Principal Executive April 16, 1997
- ------------------------------- Officer and Director
Leslie B. Lewis
/s/ Tadashi Kitamura Director April 16, 1997
- -------------------------------
Tadashi Kitamura
/s/ Kazuyuki Sato Director April 16, 1997
- -------------------------------
Kazuyuki Sato
/s/ Kazumitsu Yamaguchi Director April 16, 1997
- -------------------------------
Kazumitsu Yamaguchi
/s/ Nannette S. Lewis Director April 16, 1997
- -------------------------------
Nannette S. Lewis
/s/ Jeffrey C. Bloomberg Director April 16, 1997
- -------------------------------
Jeffrey C. Bloomberg
/s/ Samuel J. Gerson Director April 16, 1997
- -------------------------------
Samuel J. Gerson
/s/ Kozo Terada Vice President, Treasurer and April 16, 1997
- ------------------------------- Principal Financial and
Kozo Terada Accounting Officer