EXHIBIT 22

                           SUBSIDIARIES OF THE REGISTRANT

- -    James Mitchell & Co.
     
     -    JMC Insurance Services Corporation
          
     -    JMC Financial Corporation
          
     -    JMC Insurance Agency of New York, Inc.
          
     -    JMC Insurance Agency, Inc.
          
     -    JMC Insurance Services Corporation of Nevada
          
     -    JMC Insurance Services Corporation of Texas
     
- -    JMC Investment Services, Inc.