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